Money loves counting.

This also applies to official income. You should not rely on an accountant, it is more reliable to independently control whether your salary is being calculated correctly. Our material will help you understand the nuances of wages in 2018.

What are the types of wages?

Wages are remuneration for work. The type of remuneration used in the organization depends on the decision of its founders.

Primary and secondary

The tariff rate is a fixed amount of payment for fulfilling the labor norm of a certain complexity (qualification) for a specific period of time (hours, days).

The official salary is a fixed amount of payment for the monthly performance of duties.

A person applying for a job signs an employment contract. This document must contain all the conditions for calculating remuneration for work. This is not only the size of the official salary (rate), but also the types of allowances, bonuses, and other payments.

Note!

Extra salary is what is paid for overtime work (on weekends and holidays), success in production, and for special conditions labor (for harm, severe climatic conditions).

Piecework and time-based

With the departure of the business to private hands, piecework wages are increasingly used. In this case, the amount of income depends on the specific type and amount of work, its quality, as well as the time it takes to complete it.

The most common type in 2018 remains the time wage.

It is calculated based on the size of the salary and the number of days worked. It is used in most budgetary organizations, where job codes are taken into account, as well as in enterprises in which the founder is a state structure.

The procedure for calculating wages

The accrual is made for the time worked or for the work performed. The basis for determining the amount due to the employee is the following documents:

• labor contract;
• regulations on bonuses and various internal regulations on incentive premiums;
• time sheet, orders (with piecework wages);
• provisions on compensation payments;
• orders for awards and other incentives.

Note!

The calculation formula depends on a combination of factors. In this case, the employee does not receive the entire accrued amount, but taking into account the tax deduction.

Factors affecting the size of the salary

The amount of wages may be different in organizations similar in activity and among employees of the same profession. How much a person will receive for his work depends on many factors. This is:

• complexity, volume and quality of work;
• the qualifications of the employee, his professional experience, the level of education;
• demand for employees of certain specialties in a particular field of activity, locality, taking into account a certain time of the year (for example, when workers are recruited on a rotational basis based on climatic conditions);
• features of working conditions (if they are harmful, hazardous, compensatory surcharges, allowances are made);

• the presence in the organization of incentive and incentive payments (bonuses, awards, etc. for achieving high performance).

Terms of payroll

The salary must be paid every fortnight, i.e. the advance and the rest of the amount are paid with a difference of no more than 15 days.

Moreover, the full calculation must be no later than the 15th day of the month following the worked month. On which days the payment is made, is established by the labor or collective agreement, the internal rules of the company.

Local documents of the organization should not contain vague settlement periods, but specific dates.

If the day of the salary coincides with a day off or a non-working holiday, the payment must be made before it.

Responsibility for violations of salary payments in 2018

An employer who violates the procedure and terms for calculating money may be liable: material, administrative and even criminal.

Material liability lies in the fact that at the request of the employee for late payment of wages, the company is obliged to pay compensation. Its percentage must be at least 1/150 of the key rate of the Central Bank of the amount unpaid on time for each day of delay.

Whether the employer himself is to blame for the delay (or is it, for example, a mistake by the bank transferring funds), does not matter when claiming compensation.

Note!

Before filing a complaint with an employer, it is important to first study the provisions of the company's internal documents.

If the salary is delayed for more than half a month, the employee can suspend the activity until the entire amount due to him is paid. During this period, he has the right not to appear at the workplace at all. At the same time, for the period of suspension, he retains an average income.

About suspension labor activity the employer must be notified in advance in writing.

The Labor Code of the Russian Federation prohibits the suspension of work:

• civil servants;
• employees of the law enforcement system, employees of the armed forces, as well as employees of bodies ensuring the security of the state and its population;
• workers providing livelihoods for the population (at ambulance stations, in gas, water, electricity supply organizations, etc.)
• in companies serving dangerous species production facilities, equipment;
• during states of emergency and martial law.

Administrative liability for late payment of wages, as well as for its incomplete payment, is provided in the form of fines:

• 1-2 thousand rubles for an employer who is an individual entrepreneur;
• 10-20 thousand rubles for officials - manager, accountant, etc. (the court in relation to these categories of persons may limit itself to a warning);
• 30-50 thousand rubles. for legal entities, i.e. enterprises, organizations, institutions.

In case of repeated violation, the measures of responsibility are toughened:

• the individual entrepreneur is fined from 10 to 30 thousand rubles. ;
• an official is disqualified for 1-3 years or receives a fine from 20 to 30 thousand rubles;
• a legal entity is punished with a fine from 50 to 100 thousand rubles.

Criminal liability applies to an employer who is an individual entrepreneur, the head of a company (a branch, its other separate structural unit), if the non-payment of wages was due to their selfish and other personal interests.

When the money is partially not paid for more than 3 months, these persons may be punished:

• with a fine of up to 120 thousand rubles. or in the amount of your salary (other income) for the annual period;
• deprivation for 1 year of the right to hold certain positions (carry out certain activities);
• forced labor up to 2 years;
• imprisonment for up to 1 year.

Partial non-payment of wages is a situation when the employer has a debt of half or more of the amount payable.

Full non-payment of wages for more than 2 months is punishable by:

• with a fine of 120 to 500 thousand rubles. or in the amount of the guilty person's income for a three-year period;
• forced labor for up to 3 years with the probable deprivation of the right to hold certain positions (carry out certain activities) for up to 3 years;
• imprisonment for up to 3 years with a probable deprivation of up to 3 years of the right to hold certain positions (carry out certain activities).

Preliminary information about the employer can be found in the USR - these are registers that allow you to obtain information, including the reputation characterizing the company.

Employee actions in case of violations of payroll

Employees whose rights to remuneration are violated have the right to apply to:

1. To the employer

   You have the right to demand compensation (including non-pecuniary damage), indexation. This should be done in writing, competently drawing up a claim and handing it over to signature.

2. To the labor inspectorate

   You need to write a statement demanding to oblige the employer to comply with the labor legislation. The appeal should be with a description of all violations, links to laws and internal regulations.

3. To court

   File a lawsuit demanding to force the employer to pay all required amounts and impose penalties on him. This method requires a legal study - the collection of evidence (including certificates from the employer), the correct drafting of a claim. After sending the document to the required authority, you will have to defend your position in court, and file petitions in a timely manner.

To be guaranteed to defend your rights, you should use the services of a lawyer specializing in labor law.

Summary

The level of wages primarily depends on the criteria that the employee and the employer have agreed upon by concluding a written employment contract. A citizen needs to keep track of the standards adopted in the organization regarding bonuses and various incentives.

Independent checks of the calculations provided by the accounting department are mandatory. If something is not clear about the charges, you should understand as much as possible in detail.

Note!

Incorrect calculation of salaries further affects the amount of payments for vacation, sick leave payment, pension benefits, receiving due to heirs for a deceased relative.

Labor legislation changes quite often, so if difficulties arise, it is worth consulting with lawyers. It is necessary to resolve inconsistencies immediately, otherwise you will have to go through lengthy court procedures, which is long and not always financially justified.

If you need personalized assistance, please contact our lawyers. This can be done through the form on the website or by the specified phone numbers.

From 01.08.2018, the earnings of employees will have to be calculated differently. Resolution of the Constitutional Court No. 26-P of June 28, 2018 introduced a number of significant amendments. The reason for the case was the appeal of several citizens at once with a request to check the constitutionality of part 1 of Article 153 of the Labor Code.

What is changing in the calculations

The innovations affected the payment for work on weekends and holidays. Until now, the calculations of earnings were based on the "bare" salary and regional coefficients and allowances. Now it is necessary to take into account all compensation and incentive payments that are due to the employee, for example, bonuses. This situation has arisen because the Labor Code clearly does not prescribe such payments to be taken into account, counting the payment for non-working days. However, bonuses are often a hefty amount compared to the salary. Therefore, it was unprofitable for employees to work on weekends: during this time they received less than on weekdays. The Constitutional Court considered that it would be fair to take into account all payments, including quarterly and annual payments, in the calculations.

Counting pay for work on weekends and holidays, consider not only salary and regional allowances, but also all compensation and incentive payments!

Unfortunately for many employees, the Resolution does not oblige to recalculate all previous payments for work on weekends and holidays.

Weekend work is still double paid.

How to count in a new way

Let's take a look at the example of calculating earnings for July. Let's say a riding teacher Petr Petrovich Petrov works at the Allur sports school and has a salary of 40,000 rubles. Plus, he is entitled to a bonus of 10,000 rubles, but he has no regional surcharges. The production calendar suggests that there are 22 working days and 9 non-working days in July. Due to production needs (the school received new thoroughbred foals) Petrov had to work on July 7 and 8, that is, on Saturday and Sunday. Let's calculate how much he needs to pay for these two days.

Previously, an accountant would have calculated a salary like this:

Earnings for Saturday and Sunday = salary 40,000 / 22 working days in July × 2 days worked × coefficient 2 = 7272.73 rubles.

Now the basis for the calculation will be the salary plus the bonus. It turns out the following.

Payments with employees of the organization are not limited only to payroll payments. In the process of economic activity, the organization has the need to carry out other settlements with the employees of the enterprise. We will talk about how to calculate payments in favor of employees in this article.

Payroll

Wages are all amounts that are paid to an employee for work. It develops (Article 129 of the Labor Code of the Russian Federation):

• from the salary (tariff rate, piece rate);
• compensation payments. For example, allowances for traveling work, for work in harmful conditions, in the regions of the Far North;
• incentive payments - bonuses, additional payments, incentive payments.

Payroll calculations are accounted for on account 70 "Payments with personnel for labor". Depending on where payroll expenses are included, such a posting is reflected in the accounting.

1. On the date of payment of wages for the first half of the month (advance payment)

Debit 70 - Credit 51 (50)- Advance paid.

2. On the last day of the month, calculate the amount of the employee's salary for the entire month:

1. with time wages - on the basis of the time sheet (form N T-12 or N T-13);
2. for piecework wages - on the basis of primary documents (orders, statements, acts of acceptance of work, waybills, etc.).

Debit 20 (08, 23, 26, 44) - Credit 70- Monthly salary accrued

The choice of account, on the debit of which the salary is calculated, depends on where the workers are employed. In particular, the salary is charged:

Debit 20 Credit 70- the payroll of the main worker (that is, those employed directly in the production process) will be reflected by the posting:

Debit 23 Credit 70- the calculation of wages for workers in auxiliary production will be reflected by the posting:

Debit 25 Credit 70- the accrual of wages to employees serving the main production will be reflected by the posting:

Debit 26 Credit 70- payroll to employees of the management apparatus will be reflected by the posting:

Debit 91 Credit 70- the accrual of wages from the reserve of forthcoming payments (reserve for vacations) will be reflected by the posting:

Debit 08 Credit 70- the accrual of wages to workers for capital expenditures will be reflected by the entry:

Debit 99 Credit 70- the accrual of wages to workers at the expense of the organization's net profit (bonus for the anniversary) will be reflected by the posting:

Debit 86 Credit 70- the accrual of wages to workers at the expense of targeted funding (at the expense of the received grant) will be reflected by the entry:

3. Calculate the personal income tax to be withheld.

Debit 70 - Credit 68- Personal income tax withheld from salary

4. Determine the amount of other deductions from the employee's salary, if any. The reflection of these amounts in accounting depends on the situation in which the withholding is made.

5. Calculate the amount of salary payable using the formula:

Debit 70 - Credit 51 (50)- Salary paid.

How material assistance is accrued

Material assistance is paid at the expense of the enterprise's own funds, i.e. does not apply to the cost of products, works, services.

To summarize information on all types of settlements with employees of the organization, except for payments for wages and settlements with accountable persons, Instructions for the use of the Chart of Accounts accounting financial and economic activities of organizations (approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n) prescribes the use of account 73 "Settlements with personnel for other transactions."

The financiers have repeatedly explained that the expenses of the organization for the implementation of cultural and educational events, recreation, entertainment and other, similar expenses, which include the payment of financial assistance, in accordance with the aforementioned paragraph 11 of PBU 10/99, are other expenses (letters of the Ministry of Finance of Russia from 20.10.2011 N 07-02-06 / 204, dated 19.12.2008 N 07-05-06 / 260). In this connection, such expenses should be taken into account in correspondence with account 91 "Other income and expenses", subaccount 2 "Other expenses":

Debit 91-2 Credit 73

Many employers pay financial assistance to their former employees who have worked for a long time and retired. Settlements with them are reflected on account 76 "Settlements with different debtors and creditors":

Debit 91-2 Credit 76- material assistance to the former employee has been accrued.

In the event that the payment of material assistance is provided for by the provision on remuneration (for example, the payment of material assistance for vacation for all employees), then its accrual is reflected in the credit of account 70 "Payments with personnel for wages" in correspondence with cost accounting accounts: 20 " Main production ", 26" General operating expenses ", 44" Selling expenses ", etc .:

Debit 20 (26, 44) Credit 70- material assistance for vacation has been added.

The accrual of financial assistance to employees of the enterprise is carried out in accounting by the following entry:

Debit 91 "Other income and expenses" Credit 70 "Payments with staff on remuneration"- material assistance has been added.

If the shareholders or members of the company made a decision to spend the profit (in fact, the distribution of profits was made), then the accrual of material assistance is Debit 84 "Enterprise profit" Credit 70 "Payments to personnel for wages".

The accrued material assistance can be paid both together with wages on a single statement, or separately.

In the case of payment of material assistance along with wages, it is not necessary to draw up a separate statement for its payment. If material assistance is not paid on time for the payment of wages and three or more people receive it at the same time, then it is necessary to draw up a payroll. In other cases, material assistance is paid according to an expense cash order.

Payment of material assistance to an employee through the cash desk of the enterprise in accounting is reflected by the following entry:

Debit 70 "Payments with staff on remuneration" Credit 50 "Cashier"- material assistance was paid to the employees of the enterprise from the cash desk of the enterprise.

If the shareholders or participants of the company made a decision to distribute part of the profit for the payment of material assistance, then the accrual of material assistance to former employees of the enterprise, as well as to other individuals who are not members labor relations with now:

Debit 84 "Profit of the enterprise" Credit 76 "Settlements with various debtors and creditors"- material assistance to former employees of the enterprise has been accrued.

Payment of material assistance to non-employees of the enterprise can also be made according to a statement or an expense cash order.

Payment of financial assistance through the cash desk of the enterprise in accounting is reflected by the following entry:

Debit 76 "Settlements with different debtors and creditors" Credit 50 "Cashier"- material assistance was paid to persons who are not employees of the enterprise.

The payment can be made not only through the cash desk of the company, but also by transferring money from the current account to the personal bank account.

Posting in accounting:

Debit 76 "Settlements with different debtors and creditors" Credit 51 "Current account"- material assistance was transferred from the company's current account to persons who are not employees of the enterprise.

If the accrued material aid is subject to tax on income from individuals, then the taxable part of the material aid is added to the basic salary paid to this employee in this organization, and is taxed in the generally established manner at a rate of 13%. In accounting, the accrual of income tax is reflected in the following entries:

Debit 70, 76 Credit 68, subaccount "personal income tax"- withheld personal income tax from financial assistance.

Prizes

Bonuses are incentive payments that are paid to employees for the conscientious performance of labor duties or the achievement of certain labor indicators. Bonuses are paid within the time frame established by the collective agreement or local regulations of your organization (Articles 129, 191 of the Labor Code of the Russian Federation, Information of Rostrud).

In accordance with Art. 144 of the Labor Code of the Russian Federation - bonuses may be provided for by the remuneration system. The system of remuneration adopted at the enterprise may provide for the payment of bonuses to a certain circle of persons on the basis of established specific indicators and conditions of bonuses. These are the bonuses that are included in the calculation of average earnings. When paying one-time bonuses, the range of bonuses is not defined in the remuneration system. These bonuses are not included in determining average earnings. Bonuses are accrued on the basis of a bonus order.

The bonuses provided for by the remuneration system must be approved in a local regulatory document, that is, in the provision on bonuses adopted by the organization. This provision should contain: indicators of bonuses; conditions of bonuses; size and scale of bonuses; circle of employees to be awarded; source of bonuses. In accordance with the regulations on bonuses, the amount of the bonus is determined by the specific results of the work of the employee.

One-time incentive bonuses are calculated by the decision of the administration of the enterprise. For their accrual, a provision on bonuses is not required, their accrual is also formalized by order.

In accordance with the source of funding, premiums can be paid out of profit, and can also be included in the costs of the enterprise.

Debit 84 Credit 70- the shareholders or members of the company made a decision on the distribution of profits, in particular, the payment of bonuses at the expense of the profit generated at the time of distribution.

In other cases, it is charged at the expense of the same account as the salary of this employee:

Debit 20 Credit 70- accrual of bonuses to workers of the main production.

Debit 23 Credit 70- the accrual of bonuses to workers in auxiliary production will be reflected in the posting.

Debit 25 Credit 70- accrual of bonuses to employees serving the main production.

Debit 26 Credit 70- accrual of bonuses to management employees.

Debit 91 Credit 70- accrual of bonuses for works, expenses for which are not included in expenses.

Debit 08 Credit 70- accrual of bonuses to workers for capital expenditures.

Accrued bonuses are taken into account in the employee's total income when determining the tax base for personal income tax and are taxed in the generally established manner at the rate of 13%. In accounting, the accrual of income tax is reflected by the following entry:

Debit 70 Credit 68, subaccount "personal income tax"- withholding personal income tax from the premium.

Accounting for accruals for weekends and holidays in accounting

Additional payments for work on weekends, as well as holidays in accounting are reflected in the same accounts as the calculation of the basic salary.

Debit 20 Credit 70- the accrual of additional payments for work on weekends (holidays) to workers of the main production are reflected by posting -.

Debit 23 Credit 70- accrual of additional payments for work on weekends (holidays) to workers of auxiliary production.

Debit 25 Credit 70- accrual of additional payments for work on weekends (holidays) to employees serving the main production.

Debit 26 Credit 70- accrual of additional payments for work on weekends (holidays) to employees of the management apparatus.

Debit 08 Credit 70- accrual of additional payments for work on weekends (holidays) for capital expenditures, etc.

The sums of surcharges for work on weekends and holidays are subject to personal income tax, and are also subject to inclusion in the base for calculating insurance premiums.

Calculation of benefits for temporary incapacity for work

In accordance with Art. 183 of the Labor Code of the Russian Federation in case of temporary disability, the employer pays the employee a temporary disability benefit in accordance with federal laws. So, Federal law from "On compulsory social insurance in case of temporary disability and in connection with motherhood" (hereinafter - Law N 255-FZ) regulates the procedure for the appointment and payment of benefits for temporary disability.

According to pp. 1 p. 1 of Art. 2 of Law N 255-FZ - employees who are subject to compulsory social insurance in case of temporary disability and in connection with maternity have the right to receive benefits for temporary disability:

1) persons working under labor contracts, including heads of organizations who are the only participants (founders), members of organizations, owners of their property;

2) state civil servants, municipal servants;

3) persons holding public office Russian Federation, public offices of the constituent entity of the Russian Federation, as well as municipal offices, filled on a permanent basis;

4) members of a production cooperative who take personal labor participation in its activities;

5) clergy;

6) persons sentenced to imprisonment and involved in paid work.

Temporary disability benefits are paid:

1) to insured persons for the first 3 days of temporary disability at the expense of the insured (employer), and for the rest of the period, starting from the 4th day of temporary disability - at the expense of the budget of the Social Insurance Fund of the Russian Federation;

2) to insured persons who voluntarily entered into a legal relationship on compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Article 4.5 of Law N 255-FZ, at the expense of the budget of the Social Insurance Fund of the Russian Federation from the 1st day of temporary disability.

Temporary disability allowance refers to expenses for ordinary activities on the basis of paragraphs 5 and 8 of the Accounting Regulations "Organization Expenses" (PBU 10/99), approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n.

The accrual of temporary disability benefits is reflected in the following accounting entries:

Debit 20, 25, 26, 44, etc. Credit 70- in terms of benefits that the company pays for the first three calendar days of temporary incapacity for work;

Debit 69, subaccount "Payments with staff on remuneration", Credit 70- in terms of benefits paid at the expense of the FSS of Russia.

Accounting for accruals of vacation pay

Accounting for accruals of vacation pay in accounting is carried out on the same accounts where accruals of the employee's salary itself. The exception is cases when the vacation is accrued "in advance", that is, for example, vacation pay is accrued in June, and the days of July are also included in the vacation period. In such cases, the amount of accruals is calculated for each period separately and is charged in two entries:

Debit 20 Credit 70- the amount of vacation pay for March has been accrued;

Debit 97 Credit 70- the amount of vacation pay for April has been accrued.

In the future, at the end of April, deferred expenses will be attributed to current expenses. This will be reflected in the accounting by the following posting:

Debit 20 Credit 97- taken into account the amount of vacation pay for April in running costs enterprises.

Compensation of the cost of training at the expense of the employer upon dismissal of the employee

The employee is obliged to reimburse the costs of your organization for his training in case of dismissal without good reason before the expiration of the period established by the apprenticeship or employment contract. Calculate the amount of compensation by the employee for training costs in proportion to the time actually not worked after the end of training, unless otherwise provided by the employment contract or the training agreement, and reflect the employee's debt in accounting as of the date of dismissal.

Include the amount reimbursed by the employee in other income (). Such income must be reflected in the accounting in the reporting period after obtaining the employee's written consent for partial reimbursement of training costs ().

For accounting of settlements with employees on operations not related to wages, including reimbursement of the cost of training upon dismissal, account 73 "Settlements with staff on other operations" is intended.

The employee can pay off the debt by depositing cash at the cash desk, transferring to the current account of the organization.

He can also submit an application to the accounting department with a request to withhold existing arrears to the employer or part of it from wages. Such an operation will not constitute forced retention within the meaning of Art. 137 of the Labor Code of the Russian Federation. Therefore, the norms provided for by the provisions of Art. Art. 137, 138 of the Labor Code of the Russian Federation, on limiting the types and amount of deductions from wages. A similar point of view regarding the possibility of repayment at the request of the employee of the amount of the loan provided at the expense of wages is expressed in the Letter of Rostrud dated September 26, 2012 N PG / 7156-6-1.

The entries for reflecting the employee's compensation for training costs are as follows:

Debit 73 Credit 91-1- Reflected the debt recognized by the employee for partial reimbursement of expenses for his training;

Debit 70 Credit 73- The amount of partial reimbursement of training costs was withheld from wages;

Debit 50 (51) Credit 73- The employee's debt was repaid by depositing cash to the organization's cash desk (by transferring money to the current account).

If you receive compensation for training costs after the employee is fired, then settlements with him should be made on account 76 "Settlements with various debtors and creditors". In this case, on the date of dismissal of the employee, transfer the amount of debt from account 73 to the debit of account 76.

Accounting for reimbursement of fitness expenses

Compensation to employees for sports activities is due to the requirements for improving working conditions and labor protection established by labor laws and regulations in the field of labor. Consequently, such compensation refers to labor protection measures, the costs of which are included in the costs of ordinary activities (clauses 5, 7 of PBU 10/99 "Organization's expenses", approved by Order of the Ministry of Finance of the Russian Federation of 05/06/1999 N 33n). These expenses are recognized on the date when the said compensation is accrued to employees.

To account for all types of settlements with employees, except for settlements for wages and settlements with accountable persons, account 73 "Settlements with personnel for other operations" is used (Chart of accounts for financial and economic activities of organizations approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n).

Since the amount of compensation paid to employees for the cost of sports activities is not taken into account in expenses for the purposes of taxation of profits, a permanent difference is formed, leading to the emergence of a permanent tax liability (PNO) (clauses 4, 7 of PBU 18/02 "Accounting for calculations of corporate income tax" , approved by the Order of the Ministry of Finance of the Russian Federation of November 19, 2002 N 114n).

In connection with the payment of compensation for fitness training, the following entries must be made in the accounting:

Debit 20 (25, 26, 44, etc.) Credit 73- employees were credited with compensation for sports activities in clubs and sections;

Debit 99 Credit 68- PNO is reflected;

Debit 73 Credit 50 (51)- compensation was paid to employees for sports activities in clubs and sections.

If the organization adheres to the explanations of the regulatory authorities regarding personal income tax and insurance premiums, it is also necessary to draw up correspondence in accounting:

Debit 73 Credit 68- personal income tax withheld from the cost of compensation;

Debit 20 (25, 26, 44, etc.) Credit 69- accrued insurance premiums in the amount of compensation for sports activities in clubs and sections.

Payroll is a mandatory monthly procedure at every enterprise where employees are hired. This process is inseparably associated with deductions to the tax office, therefore, requires high attention and great responsibility.

The procedure for calculating wages

So, let's take a look at how wages are calculated and other nuances associated with it. The main points of this process in our state are regulated by the Labor Code, and the government acts as the guarantor of the relationship between the employer and the employee. This means that there is careful monitoring and control of the timely calculation of employees and compliance by employers with payment deadlines. Article 136 of the Labor Code defines the payroll period - twice a calendar month.

In addition to this policy, each individual institution may have its own Employee Remuneration Regulations, but they cannot change in the worst side workers' rights, in comparison with the criteria approved by the Labor Code. This means that if a company has established, by its internal regulations on labor remuneration, the issuance of wages only once a month, then it is breaking the law and can be brought to administrative responsibility. As for certain numbers, they are set by managers at their own discretion, in accordance with labor regulations and collective agreements.

For the most part, companies pay employees an advance payment and wages, although the Labor Code specifically states that wages are paid twice a month. When it comes to an advance, it is necessary to clearly stipulate its size and terms of payment, these data must be recorded by an internal local act.

It is worth noting that the amount of the advance payment, in contrast to the salary, is fixed, that is, it does not obey either the volume of work performed or the number of hours worked. The amount of the advance is set at the discretion of the company and remains unchanged over and over again.

Payroll principles

How are salaries calculated? When calculating it, you can use either of two possible options provided by the Legislation. Each of them has features:

• Payment twice a month. In this case, the documentation for accrual is submitted and processed twice a month, and each time it is necessary to pay contributions to the Pension Fund.
• Accruals once a month. In this situation, the salary is also calculated twice a month, but the payment consists of the advance part and the salary after deducting the advance. The first part is not subject to tax deductions.

Payroll documents

Let's consider on the basis of which documents the salary is calculated. The following documents serve as the basis for its formation:

1. Employee admission order. An extract from the order is sent to the accounting department, where the employee's personal card is formed on the basis of it and the personal account is registered. The employee's admission document displays information about the date from which he was hired, the amount of salary, the allowances due, and so on. If the order was correctly drawn up and submitted to the accounting department in a timely manner, then the salary will be transferred on time.
2. Don't know what document is used to calculate your salary? The basic data that is required are given in the time sheet and staffing table.
3. Contract of employment.
4. Documents indicating the amount of work done (with piece-rate calculation).

In addition, there are documents, in the presence of which the size of wages can change both up and down. These include:

1. Service notes of various kinds.
2. Employee bonus order.
3. Collective agreement.
4. Regulations on remuneration.

Salary and salary

In order to understand how the salary is calculated, it is necessary, first of all, to be able to separate the following two concepts:

• Salary is the amount charged to an employee by the accounting department for transfer to a plastic card. It takes into account all allowances, bonuses, tax and other types of deductions for the established actually worked time period.
• Salary - a small amount paid to an employee as a remuneration for labor, prescribed in an employment agreement, in other words, a zero rate for counting subsequent payments. Taking into account the information on the amount of the salary of the employee hired, all actions for calculating wages are performed on the basis of the approved procedure for calculating according to one of the possible systems - piece-rate or time-based.

Time and piecework pay

Quite often on the Internet you can come across the question: "How are wages calculated in budgetary organizations and private traders?" In state structures, the system of remuneration for labor activity and the procedure for calculating wages are determined by the legislation, and in private enterprises - by the founders. But, regardless of the type of organization, remuneration for labor activity must be made in full compliance with the Labor Code of the Russian Federation. To date, two forms of remuneration have been established:

1. Time-based.
2. Piecework.

To eliminate errors and to simplify the process of calculating the amount of the cash payment due to the employee, a verified formula is used. The salary is calculated for the hours actually worked as follows:

1. The salary is divided by the number of calendar working days and multiplied by the number of days actually worked.
2. All types of compensation and incentive payments are added to the result.
3. Further, income tax and withholdings (if necessary) are deducted from the amount received. In accordance with the Legislation, more than 20% of the total income cannot be withheld from wages.

With piecework wages, the company must keep personal statistics of product production. How is salary calculated in this case?

1. An indicator of the quantity of products or services produced (in accordance with orders) is taken and multiplied by the established prices.
2. Possible compensations and incentive charges are added to the result obtained, and bonuses for going out on holidays and non-working days are added to this amount.
3. A percentage of income tax and various deductions (if any) are deducted from the total amount. If you are interested in how alimony is calculated from wages, then this is done just at this step. Alimony is categorized as withholding.

In addition to the basic methods of calculating wages, there are additional ones. In these cases, the formula will differ slightly in terms of the constituent values:

1. Commission method. When using the calculation option, it is necessary to add a percentage of the amount of work performed to the amount of surcharges in the formula.
2. Chord method. The calculation of the salary before withholding income tax and other deductions is carried out on the basis of the list of work performed and in relation to the established deadlines and the amount of payment.
3. How is the salary calculated for the salary that is changed? In this case, the amount of accruals depends on the revenue made over a specified time period.

Director's salary

The director of the organization, like any other employee, needs to be paid a salary. However, quite often there is an opinion that the director is not paid a salary, is that so? In accordance with article 136 of the Labor Code, all employees of the enterprise, including managers, must be paid twice a month. The minimum wage per month cannot be lower than one minimum wage (Article 133 of the Labor Code of the Russian Federation).

This rule can be circumvented if the director goes on vacation at his own expense. Naturally, this option suits few. It can only be used by companies that have temporarily suspended their activities, provided that only the head is on the staff.

Average monthly salary

Calculation average monthly salary may be required in the following cases:

1. Compensation payments for unused rest / accrual of vacation pay / settlement upon dismissal.
2. Business trip.
3. Benefits for a sheet of temporary or absolute disability.
4. For termination of an employment agreement, reduction of an employee or calculation of severance pay.
5. Compensation for downtime due to force majeure or the fault of the employer.

In addition, the average monthly salary can be calculated at the request of banking institutions, executive services and other authorized organizations. All kinds of remuneration and payments do not belong to the average monthly earnings, only what is charged to the worker in the form of a salary, moreover, without withholding tax. So, this amount is not taken into account:

1. Burial assistance.
2. Child care payment.
3. Compensation for disability.
4. Maternity allowance.
5. One-time assistance for treatment, vacation, etc.
6. Compensation for travel, mobile communications, food, housing and communal services.

Important! For the correct calculation of the average monthly salary, the indicators of the entire last year are taken. The amount of the allowance and other payments is deducted from the result obtained, then this indicator is divided by the number of months that the employee has worked.

Payroll examples

For example, when calculating the salary of a certain employee, you should use the indicators of all required tax and social payments and information about the labor costs made.

So, if for the period set as the time interval for calculating the salary, the period of a month, consisting of 21 working days, the employee worked for 20 days with a salary of 15 thousand rubles prescribed in the contract, then in this case, according to the formula for calculating the salary for worked time is charged as follows:

1. 15,000 x 20/21 = 14,285 rubles.
2. Add to this amount bonus in the amount of 10% of the salary - 14285 + 1500 = 15785 rubles.
3. Next, you should determine the deductions due to the employee - pension, social insurance, compulsory health insurance. These payments are paid to funds by the employer.
4. We deduct the income tax of 13% from the salary. Not sure how payroll income tax is calculated? Everything is extremely simple - the salary is multiplied by the tax rate of 13%. Consider in our example: 15785 x 0.13 = 2052.05.

If no other deductions are provided in this case, then the employee's salary will be 15785 - 2052.05 = 13,732.95 rubles.

Deductions and taxes

The difference between the wages prescribed in the employment contract and the actually paid is the sum of all kinds of deductions, which are divided into three groups:

1. Mandatory - prescribed by the order of the judicial authorities on the basis of the writ of execution (alimony, fines, compensation for damage caused, etc.).
2. By order of the head - for violation of labor laws or in the event of damage to property belonging to the organization.
3. At the discretion of the employee himself - for the implementation of non-cash payments when solving his social or domestic issues.

How are salaries calculated? In order for the accruals to be accurate and not approximate, the company must have a staffing table approved by the management, and also a time sheet must be kept.

Thirteenth salary

Most likely, everyone has heard about 13 salaries at least once. The thirteenth salary is an annual payment to an employee, which is formed from the total amount of the organization's income based on the results of the year. Most often, it is credited as an incentive before the New Year. As a rule, such payments are usually called bonuses based on the results of the year, but the people call it 13 salary, since usually the amount paid is equal to the average monthly salary.

How is 13 salary calculated? The calculation of such bonuses is not regulated by either the Labor Code or other legislative acts. Accordingly, the process is carried out solely at the discretion of the employer. The amount and system of payment of 13 salaries is recorded in internal local documentation, for example, in the Regulation on bonuses or collective agreement.

Since the salary is not spelled out in Legislative Acts 13, the accounting department has no right to conduct it as a payment for labor. This payment is documented in the organization's local records as a year-end bonus or employee compensation, depending on qualifications. Moreover, if the thirteenth salary is calculated taking into account the company's profit for the calendar year, then:

1. It cannot be counted before the end of the year.
2. Taxes and other deductions must be withheld from it, and this amount will be integrated into labor costs in accordance with Article 225 of the Tax Code of the Russian Federation.

Thirteenth Salary

How is 13 salary calculated? Each employer independently decides on the accrual of incentive payments based on the results of the year. As a rule, 13 salaries are paid to military personnel, civil servants and employees of large companies, the turnover of which allows managers to reward personnel.

The amount of payment is set at the discretion of the administration, most often a percentage of the salary or the full amount of the average monthly wage is taken as the basis.

How 13 salaries are calculated per year

Before calculating the specified payment, you need to determine how it is spelled out according to the organization's internal documentation. There may be several options:

1. Bonuses for all personnel based on the results of the year.
2. Incentive payment to individual employees for good achievements, for example, increasing the company's profits.
3. Prize awarded to highly qualified specialists, and so on.

There are several options for calculating 13 salaries, these include:

1. Determination of a fixed amount. Suitable in cases where the bonus is paid only to some employees.
2. Establishing a certain percentage or calculation coefficient from the amount of salary for the year. In this case, employees who were employed less than a year ago, like everyone else, will receive the full bonus.
3. Accruals based on average annual earnings. This method is the most troublesome for the finance department, because it requires taking into account the actual time worked and the amount of payments for each month of the year for a specific employee. In this case, those who have worked for an incomplete calendar year will receive 13 salaries in an amount proportional to the hours worked. In addition, this scheme requires that salary increases be taken into account if they were made in the current calendar year. That is, when the 13th salary is calculated according to the size of the bonus, which is ¼ of the salary, which was increased twice in a year, then this year its amount will be higher than in the previous one.

The calculation of remuneration at any both commercial and state-owned enterprise occurs in accordance with the legislative acts in force at a given time. Its amount depends on the official salary prescribed in the employment contract, hours worked during a certain period and other details. The amount due for payment is calculated by the accountant on the basis of a number of documents.

What is included in the calculation?

Today, two types of payment are most commonly practiced:

• Time-based ... The first provides for a contractual salary for hours worked - hour, day, month. A monthly rate is often practiced. In this case, the total amount depends on the time worked during a certain period of time. It is mainly used in the calculation of salaries for employees, on whom the amount of the created product does not depend - accountants, teachers, managers.
• Piecework ... Depends on the quantity of the created product for a certain period. Often used in factories. It has several subspecies, which we will consider a little later.

So, the time wages provide that the head of the enterprise or other official is required to maintain and fill out a time sheet. It is drawn up in the form No. T-13 and is filled in daily.

It should indicate:

• the number of working hours worked during the day;
• night exits - from 22:00 to 6:00;
• exit outside working hours (weekends, holidays);
• omissions due to various circumstances.

Piecework payment provides for the availability of a route card or order for a certain amount of work. In addition, the following are taken into account: sick leave, orders for bonuses, orders for the issuance of material assistance.

After hiring, each accountant must keep an analytical record of wages and record it in the form No. T-54. This is the so-called personal account of the employee. The data specified in it will be taken into account when calculating hospital payments, vacation pay and other types of benefits.

You can find out how vacation pay is calculated.

Calculation formula and examples

Time-based pay provides for wages according to the hours worked and the employee's salary.

It is calculated as follows:

For a monthly salary:

ZP = O * CODE / CD, where

• О - fixed monthly salary;
• CODE - days worked;
• KD is the number of days in a month.

For hourly / daily fixed salary:

ZP = KOV * O, where

• Salary - wages excluding taxes;
• KOV - the amount of time worked;
• О - salary for one unit of time.

Let's consider an example:

Tatyana Ivanovna has a monthly salary of 15,000 rubles. There were 21 working days in a month, but since she took leave at her own expense, she worked only 15 days. In this regard, she will be paid the following amount:

15,000 * (15/21) = 15,000 * 0.71 = 10,714 rubles 30 kopecks.

Second example:

Oksana Viktorovna works with a daily salary of 670 rubles. She worked 19 days this month. Her salary will be:

670 * 19 = 12 730 rubles.

As you can see, the formula for calculating wages for this type of payment is very simple.

Piecework payment - how to calculate?

With piecework pay, the amount of work performed is paid. In this case, the prices are taken into account in the ratio of the volume of work.

With piecework wages, wages are calculated using the following formula:

ZP = RI * CT, where

• RI - prices for the manufacture of one unit;
• CT - the amount of products manufactured.

Consider the following example:

Ivan Ivanovich produced 100 engines in a month. The cost of one engine is 256 rubles. Thus, in a month he earned:

100 * 256 = 25 600 rubles.

Piece-by-piece progressive

It is worth considering separately such a type of payment as piece-rate-progressive, in which the price depends on the amount of products produced for a certain period.

For example, if an employee produces 100 engines per month, then he receives 256 rubles for each. If he overfulfills this norm, that is, produces more than 100 engines per month, the cost of each engine over-standard made is already 300 rubles.

In this case, the earnings for the first 100 engines and separately for the subsequent ones are considered separately. The amounts received are added up.

For example:

Ivan Ivanovich manufactured 105 engines. His earnings were:

(100 * 256) + (5 * 300) = 25,600 + 1,500 = 28,100 rubles.

Other payment systems and their calculation

Depending on the specifics of the work, payment can be:

• Accordnaya ... Often used when paying for the work of the brigade. In this case, the salary of the brigade as a whole is calculated and issued to the foreman. The workers divide the received amount among themselves according to the agreement existing in their brigade.
• Payment based on bonuses or interest . The bonus or commission system is used for employees on whom the company's revenue depends (see also). Quite often they apply it to sales consultants and managers. There is a constant fixed rate and the percentage of sales.
• Rotational work . The rotational work method provides for payment in accordance with an employment contract - that is, on a time basis or for the amount of work performed. In this case, there may be percentage allowances for difficult working conditions. For exits on non-working days, holidays, the payment is calculated in the amount of at least one daily or hourly rate on top of the salary. In addition, an allowance is paid for the rotational work method from 30% to 75% of the monthly salary. The interest rate depends on the region in which the work takes place. For example, Ivan Petrovich works on a rotational basis. His monthly rate is 12,000 rubles, the bonus for work in this region is 50% of the salary (O). Thus, his salary will be 12,000 + 50% O = 12,000 + 6,000 = 18,000 rubles per month of work.

Payment for holidays and night shifts

In case of shift work, each shift is paid depending on the tariff rate of each shift. It is either established by an employment contract or calculated by an accountant.

It should be borne in mind that weekends and holidays are paid at a higher rate - a rate increase of 20%. In addition, departures at night from 22:00 to 6:00 are also subject to a rate increase of 20% of the cost of an hour of work.

Payroll taxes

When calculating wages, do not forget about taxes. So, the employer is obliged to pay 30% of the amount of the calculated wages to the insurance premium fund.

In addition, employees are charged 13% of their salary in personal income tax. Let's consider how tax is charged.

First of all, tax is calculated on the entire amount of wages, except in cases in which a tax deduction applies. So, a tax deduction is deducted from the total amount of wages and only then the tax rate is calculated on the resulting value.

A number of socially unprotected categories have the right to deduction for tax, the list of which is spelled out in article 218 of the Tax Code of the Russian Federation. These include:

• WWII veterans, disabled people, whose activities were associated with the nuclear power plant. The tax deduction is 3000 rubles.
• Disabled people, participants of the Second World War, military personnel - 500 rubles.
• Parents who support one or two children - 1,400 rubles.
• Parents who are dependent on three children - 3,000 rubles.

There is a limitation for the last two categories. So, after the amount of wages received from the beginning of the calendar year reaches 280,000 rubles, tax deduction does not apply until the beginning of the next calendar year.

Example:

Ivan Ivanovich's monthly salary was 14,000 rubles, since he worked for a full month. He got a disability while working at a nuclear power plant. Thus, his tax deduction will be 3,000 rubles.

Personal income tax is calculated for him as follows:

(14,000 - 3,000) * 0.13 = 1,430 rubles. This is the amount that must be withheld when receiving wages.

Thus, he will receive in his hands: 14,000 - 1430 = 12,570 rubles.

Second example:

Alla Petrovna is the mother of two minor children. Her salary is 26,000 per month. By December, the total salary paid to her will be 286,000 rubles, therefore, no tax deduction will be applied to her.

Payment procedure and calculation of delays

According to all the same legislation, wages must be paid at least 2 times a month. Allocate an advance, which is issued in the middle of the month and the actual salary.

The advance payment is on average from 40 to 50% of the total amount of payments, at the end of the month the rest of the payments are issued. Usually this is the last day of the month, if it falls on a weekend - the last working day of the month. In case of late payment of wages, the employer is obliged to pay a fine.

In addition, compensation for the employee is provided, which is issued at his request and is 1/300 of the rate for each day of delay.

Video: Simple Payroll

Check out the basic nuances of calculating and calculating payroll. An experienced accountant will tell you how to calculate wages correctly depending on the pay system you have chosen.

The calculation of wages is made by an accountant on the basis of a number of documents. There are two main systems of remuneration: piece-rate and time-based. The most popular is the time-based wage system - it is quite simple and is used in most industries.