Conditions for calculating wages must be specified in the employment contract

Twice a month is the minimum period for which an employee must be paid remuneration in connection with his work activities. The management can determine the dates independently. The main thing is that the accrual conditions are spelled out in detail in. The employer also determines how the payment is made - in cash or by bank transfer.

The form of the pay slip is approved separately. It describes various important aspects such as the calculation of allowances, deductions, and so on. Employers must tell employees themselves how to calculate salaries correctly.

Wages are calculated from the very day a citizen officially gets a job. First, all the necessary information is provided to the HR department, then an agreement is signed.

The contract will need to describe all important aspects of the agreement, including the payment of remuneration.
Salaries are calculated on the basis of a separate order issued by the director in detailed situations.

The order must contain the following information:

1. Payment system used. It can be piecework or time-based, mixed.
2. Indication of the time required to provide services and perform work.

If an employee is fired, then it is imperative to record the exact date when the employment relationship ends.

About the legislative framework

Legislative regulation of payroll

Article 136 of the Labor Code of the Russian Federation regulates all issues related to accrual. And Article 21 describes certain nuances associated with this area. Both the entrepreneur and the employee should familiarize themselves with each of these pieces of legislation.

In addition, payments to employees are regulated by other additional documents:

• Decree of the Government of the Russian Federation No. 922. Determines the procedure for calculating salaries.
• Federal Law No. 306-FZ. Dedicated to payments for military personnel.
• Resolution of the State Statistics Committee of the Russian Federation No. 1. To regulate procedures for filling out papers.
• Federal Law “On Accounting”. Everything is clear from the name.

Salary: calculation rules

The organization separately establishes the procedure by which remuneration for labor activity is calculated. The main thing is that the employee himself studies the relevant rules in advance.

Worth considering:

1. Tax transfers.
2. Social and other types of similar payments.
3. Rewards and penalties.
4. System .

The employer must independently transfer insurance and pension fees.

There are the following factors that determine the correctness of the calculations:

• total amount of earnings;
• due to study leaves;
• due to plant downtime;
• due to forced absences;
• due to undergoing advanced training courses.

Each employee has the right to at least a minimum remuneration if he is officially employed and has a full time limit. This minimum is called the minimum wage. It depends on what the current minimum living wage is.

Currently, the regional minimum wage is 7,800 rubles. For Moscow it reaches almost 12,800 rubles.

There are two methods for calculating wages:

1. For actual time worked.
2. For the work done.

Any employee also has the right to receive an advance payment, the amount of which is determined by management. Salary and bonuses may be components of remuneration for labor.

A time sheet is what you need to rely on when making any types of calculations. This document is drawn up regardless of the system by which funds are issued.

Description of the formula, example

Payroll formula

Piecework wages and salaries require the use of different formulas.

Based on this, the formula will look like this:

ZPO = part of the salary / number of working days for the period * number of days worked + bonus – personal income tax – withheld funds

The piecework system has the following formula:

Salary = piece rates * quantity of products produced + bonuses + additional payments – personal income tax – other deductions

As an example, here are the following conditions:

1. The employee has a salary of 20 thousand.
2. Advance payment is made on the 11th of each month.
3. The basic salary is paid on the 3rd.
4. It is necessary to determine the remuneration based on the results of July.
5. One month consists of 10 days off, as well as 21 working days.

There are 7 working days left before the advance payment.

20,000/ 21 * 7 = 6667. We should receive this amount on the first of the month.

Basic salary: 20,000/21*(21-7) = 13,333.

About the payment procedure

All employees receive two types of remuneration per month. One comes at the beginning, and is called . The second is the final calculation, which has the function of wages.

The employer independently decides on what dates to issue money. It is on this specific day that all accruals should arrive. If the date falls on a weekend, the operation is carried out no later than the next working day. The main thing is to comply with the requirements for the number of transfers.

Before wages are issued, each employee is informed:

• Regarding the amount of payments, in general.
• What were deductions made for, and in what amount?
• About all amounts transferred to the employee.
• About the components of monthly remuneration.

For accounting, statements with strictly established forms are used. The unified form No. T-49 (payroll sheet) is widely used by employers. Or you are allowed to create your own versions of this document.

Accrued rewards are transferred in cash or transferred to a bank account belonging to the employee.

Features of salaries on a business trip

Here they rely on such a concept as the average amount of earnings over time. When making calculations, use the following formula:

SK = RDK x SZ.

SK – average earnings during a business trip.
WPK – working days spent on a business trip.
SZ – designation of the employee’s average earnings.

A separate formula applies for the SZ indicator.

SZ = BASE/OD

Base – the employee’s income during the billing period.
OD – the number of days that were actually worked.
The billing period is usually equal to 12 months that preceded the citizen’s departure on a business trip.

To calculate the OA indicator, use the formula:

OD = MEC x 29.3 + ODNM/KDNM x 29.3

MEC – how many full months there were in the billing period.
ODNM – days worked in partial months.
KDNM – calendar days for partial months.

When the BASE indicator is calculated, vacation and sick pay and other types of similar calculations do not take part in the calculations. RDC is an indicator that involves taking into account how many days were spent on the road.

If an employee is on a business trip on weekends, you must rely on the so-called daily rates of each individual employee. It usually depends on what kind of remuneration system is used in principle.

Weekends during which the employee accurately fulfilled his duties related to the business trip are also taken into account. It is necessary to pay not only standard wages, but also daily allowances.

Data sources for accruals

A time sheet is an important primary document in an enterprise.

The company is required to fill out time sheets every day. The document should reflect the following information:

1. Missing work.
2. Number of hours worked during holidays or.
3. Night hours.
4. Actual hours worked during one day.

Work may be missed due to weekends or holidays, illness, or vacation.

The time sheet (unified form No. T-13) is one of the main documents on which the correct determination of remuneration depends. A report card is a document that requires correct completion and the presence of all necessary details. For this purpose, personal accounts of employees are used, having form No. T-54.

Such papers are created for each employee, starting from the moment of official employment. Personal accounts are filled out throughout the entire calendar year. Documents are stored for 75 years.

The source of data on employee income can be:

• writs of execution,
• applications for tax deductions,
• orders regarding financial assistance,
• orders based on bonuses,
• sick leave,
• work orders for piece work,
• time sheets.

The staffing table is used for those who are officially on salary.

Information for accrual under the piecework system

Includes information regarding salaries depending on the position of the employee. In the case of piecework earnings, remuneration depends on the amount of work completed by a particular citizen.

The work performed and its volumes must be assessed at the enterprise accordingly. But management can independently decide which form of documents to use in practice.

Primary documentation may be as follows:

1. Route sheets.
2. Descriptions of outfits.
3. Acts on completed work.

Piece-bonus wages are also used. The difference from the standard piecework scheme is the presence of additional bonuses, fixed or percentage.

The indirect piecework form is often used by enterprises with auxiliary production.
This means that employees in auxiliary production receive salaries as a percentage of the remuneration paid in the main production.

Payroll calculation under the piecework wage system

The employer must set the so-called monthly standards, based on working hours and output. Piece wages may be increased for those who exceed the specified standards.

For calculations, output or a proportional scale is used.

Sometimes a regressive scale becomes necessary. For example, when it is more important to accurately meet indicators, but not exceed them. This is required to more carefully control the consumption of materials and raw materials.

About some features of taxation

First of all, salaries are subject to standard personal income tax at rates of 13 and 30 percent for Russians and foreign citizens, respectively. Personal income tax is calculated at the same moment when the salary itself is recognized as official income for the citizen.

The required amount must be withheld at the time of payment. Taxes are transferred to the budget no later than the next day after settlements with the employee.

There are also mandatory contributions to various funds. They are applied with reduced or increased rates. The exact rules of application at a particular enterprise depend on the category.

The main thing is to calculate everything correctly, otherwise the rights of employees will be violated. It was to prevent negative consequences that it was said that the employer must notify its workers about what parts the salary consists of and how much each component amounts to.

A printout for employees is compiled every month. Thanks to this, they can check for themselves whether all operations were performed correctly.

Conclusion

When calculating wages, one must rely on what specific labor system operates at a particular enterprise. It can be piecework, time-based.

This determines the formulas that are used most often in practice. A special procedure is used to determine remuneration for business trips.

It is also important to pay attention to the payment of contributions. If they are violated, the manager will face additional punishment in the form of fines. It is better to consult with specialists in advance so that this issue can be resolved with minimal losses in money and effort.

From the video you will learn how to easily calculate your salary:

Form for receiving a question, write yours

Settlements with employees of the organization are not limited to wage payments. In the process of economic activity, the organization needs to make other payments to the employees of the enterprise. We’ll 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 salary (tariff rate, piece rate);
• compensation payments. For example, allowances for traveling work, for work in hazardous conditions, in the Far North;
• incentive payments - bonuses, additional payments, incentive payments.

Payroll settlements are accounted for in account 70 “Settlements with personnel for wages”. Depending on where payroll expenses are included, such posting is reflected in accounting.

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

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

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

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

Debit 20 Credit 70— the calculation of wages to the main workers (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— payroll for employees servicing the main production will be reflected by posting:

Debit 26 Credit 70— payroll for management staff will be reflected by posting:

Debit 91 Credit 70— payroll accrual from the reserve for upcoming payments (reserve for vacations) will be reflected by the posting:

Debit 08 Credit 70— the calculation of wages to workers for capital costs will be reflected by the posting:

Debit 99 Credit 70— the calculation of wages to workers at the expense of the organization’s net profit (anniversary bonus) will be reflected by the posting:

Debit 86 Credit 70— the calculation of wages to workers from targeted funding (from the funds received from the grant) will be reflected by the posting:

3. Calculate the personal income tax subject to withholding.

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 deduction is made.

5. Calculate the amount of salary to be paid using the formula:

Debit 70 – Credit 51 (50)— The salary has been paid.

How is financial assistance calculated?

Financial assistance is paid from the enterprise’s own funds, i.e. does not apply to the cost of products, works, services.

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

Financiers have repeatedly explained that the organization’s expenses for cultural and educational events, recreation, entertainment and other similar expenses, which include the payment of financial assistance, in accordance with the mentioned paragraph 11 of PBU 10/99, are other expenses (letters from the Ministry of Finance of Russia dated 10/20/2011 N 07-02-06/204, dated 12/19/2008 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 in account 76 “Settlements with various debtors and creditors”:

Debit 91-2 Credit 76— financial assistance was accrued to the former employee.

In the case where the payment of financial assistance is provided for by the regulations on wages (for example, the payment of financial assistance for vacation for all employees), its accrual is reflected in the credit of account 70 “Settlements with personnel for wages” in correspondence with the cost accounts: 20 “ Main production", 26 "General business expenses", 44 "Sales expenses", etc.:

Debit 20 (26, 44) Credit 70— financial assistance for vacation has been accrued.

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

Debit 91 “Other income and expenses” Credit 70 “Settlements with personnel for wages”- financial assistance has been awarded.

If the shareholders or members of the company made a decision to spend the profit (in fact, a distribution of profit was made), then the accrual of financial assistance is Debit 84 “Enterprise profit” Credit 70 “Settlements with personnel for wages”.

Accrued financial assistance can be paid either together with wages on a single payroll or separately.

If financial assistance is paid along with wages, there is no need to prepare a separate statement for its payment. If financial assistance is not paid on time for payment of wages and three or more people receive it at the same time, then it is necessary to draw up a payslip. In other cases, financial assistance is paid according to an expenditure cash order.

The payment of financial assistance to an employee through the company's cash desk is reflected in the accounting records as follows:

Debit 70 “Settlements with personnel for wages” Credit 50 “Cash”— financial assistance was paid to the employees of the enterprise from the cash desk of the enterprise.

If the shareholders or participants of the company decided to distribute part of the profit for the payment of material assistance, then the accrual of financial assistance to former employees of the enterprise, as well as other individuals who are not in an employment relationship with the enterprise:

Debit 84 “Enterprise profit” Credit 76 “Settlements with various debtors and creditors”— financial assistance was accrued to former employees of the enterprise.

Payment of financial 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 enterprise's cash desk is reflected in the accounting records as follows:

Debit 76 “Settlements with various debtors and creditors” Credit 50 “Cash”— financial assistance was paid to persons who are not employees of the enterprise.

Payment can be made not only through the company's cash desk, but also by transferring money from a current account to a personal bank account.

Posting in accounting:

Debit 76 “Settlements with various debtors and creditors” Credit 51 “Current account”— material assistance was transferred from the current account of the enterprise to persons who are not employees of the enterprise.

If the accrued financial assistance is subject to personal income tax, then the taxable part of the financial assistance 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, income tax accrual is reflected in the following entries:

Debit 70, 76 Credit 68, subaccount “NDFL”— personal income tax is withheld from material assistance.

Awards

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

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

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

One-time incentive bonuses are awarded by decision of the enterprise administration. To accrue them, a provision on bonuses is not required; their accrual is also formalized by order.

Depending on the source of financing, premiums can be paid out of profits, and can also be included in the costs of the enterprise.

Debit 84 Credit 70— the shareholders or participants of the company made a decision on the distribution of profits, in particular the payment of a bonus at the expense of the profits generated at the time of distribution.

In other cases, it is calculated from the same account as the employee’s salary directly:

Debit 20 Credit 70— payment 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— awarding bonuses to employees servicing the main production.

Debit 26 Credit 70— awarding bonuses to management employees.

Debit 91 Credit 70- accrual of bonuses for work, the costs of which are not taken into account as expenses.

Debit 08 Credit 70— calculating bonuses to workers for capital costs.

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 a rate of 13%. In accounting, the accrual of income tax is reflected in the following entry:

Debit 70 Credit 68, subaccount “NDFL”— personal income tax is withheld from the premium.

Accounting for accruals for weekends and holidays in accounting

Additional payments for work on weekends, as well as holidays, are reflected in accounting 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 is reflected in the posting -.

Debit 23 Credit 70— calculation of additional payments for work on weekends (holidays) for workers in auxiliary production.

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

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

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

Amounts of additional payments 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 temporary disability benefits

In accordance with Art. 183 of the Labor Code of the Russian Federation, in case of temporary disability, the employer pays the employee temporary disability benefits in accordance with federal laws. Thus, the Federal Law “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law N 255-FZ) regulates the procedure for assigning and paying benefits for temporary disability.

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

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

2) state civil servants, municipal employees;

3) persons holding government positions in the Russian Federation, government positions in a constituent entity of the Russian Federation, as well as municipal positions 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 policyholder (employer), and for the remaining 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) insured persons who voluntarily entered into legal relations under 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 benefits relate to expenses for ordinary activities on the basis of paragraphs 5 and 8 of the Accounting Regulations “Expenses of the Organization” (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 paid by the company for the first three calendar days of temporary disability;

Debit 69, subaccount “Settlements with personnel for wages”, Credit 70— in terms of benefits paid from the funds of the Federal Social Insurance Fund of Russia.

Accounting for vacation pay accruals

Accounting for vacation pay accruals in accounting is carried out on the same accounts where the employee’s wages are accrued. The exception is cases when vacation is accrued “in advance”, that is, for example, vacation pay is accrued in June, and the vacation period also includes the days of July. In such cases, the amount of accruals is calculated for each period separately and accrued in two transactions:

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 classified as current expenses. This will be reflected in the accounting by the following entry:

Debit 20 Credit 97— the amount of vacation pay for April is taken into account in the current expenses of the enterprise.

Compensation for training costs at the expense of the employer upon dismissal of an employee

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

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

To account for settlements with employees for transactions not related to wages, including reimbursement of training costs upon dismissal, account 73 “Settlements with personnel for other transactions” is intended.

An employee can repay the debt by depositing cash into the cash register or transferring it to the organization’s current account.

He can also submit an application to the accounting department with a request to withhold the existing debt to the employer or part of it from wages. Such an operation will not constitute forced retention within the meaning of Art. 137 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 repaying the amount of the loan provided at the expense of wages at the request of an employee is expressed in the Letter of Rostrud dated September 26, 2012 N PG/7156-6-1.

The entries for recording employee compensation for training expenses are as follows:

Debit 73 Credit 91-1— The debt recognized by the employee for partial reimbursement of expenses for his training is reflected;

Debit 70 Credit 73— The amount of partial reimbursement of training expenses is withheld from wages;

Debit 50 (51) Credit 73— The employee’s debt is repaid by depositing cash into the organization’s cash desk (by transferring money to the current account).

If you receive compensation for training costs after the dismissal of an employee, then settlements with him should be carried out 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 compensation for fitness expenses

Compensation to employees for sports activities is determined by the requirements for improving working conditions and labor protection established by labor legislation and regulations in the field of labor. Consequently, such compensation relates to labor protection measures, the costs of which are included in expenses for ordinary activities (clauses 5, 7 of PBU 10/99 “Organization expenses”, approved by Order of the Ministry of Finance of the Russian Federation dated 05/06/1999 N 33n). These expenses are recognized on the date of accrual of the specified compensation to employees.

To account for all types of settlements with employees, except for payments for wages and settlements with accountable persons, account 73 “Settlements with personnel for other operations” is used (Chart of accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of the Russian Federation dated 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 profit tax purposes, a permanent difference is formed, resulting in the emergence of a permanent tax liability (PNO) (clauses 4, 7 of PBU 18/02 “Accounting for calculations of corporate income tax” , approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 N 114n).

In connection with the payment of compensation for fitness classes, the following entries need to be made in accounting:

Debit 20 (25, 26, 44, etc.) Credit 73— compensation was accrued to employees for paying for sports activities in clubs and sections;

Debit 99 Credit 68— PNO 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, the following correspondence must also be compiled in accounting:

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

Debit 20 (25, 26, 44, etc.) Credit 69— insurance premiums are charged for the amount of compensation for paying for sports in clubs and sections.

2017-11-01

The stages of payroll calculation are discussed in detail in. In this article we will look at an example of calculating salaries in numbers. For example, let’s calculate the salaries of three employees of the organization for September 2015.

The calculation will be carried out by an accountant at the beginning of October 2015, for the calculation will be used, the data for the calculation will be taken from.

Three employees: department head Petukhov with a salary of 50,000 rubles, department secretary Bykova with a salary of 20,000 rubles. and department manager Gusev with a salary of 30,000 rubles.

We will carry out the calculation according to the following scheme:

• calculation of salary or tariff rate in accordance with hours worked;
• accrual of incentive and compensation payments;
• determination of required deductions for personal income tax;
• withholding personal income tax;
• calculation of insurance premiums;
• deductions from wages;
• calculation of wages for payment.

Example of payroll calculation in numbers

Initial data on employees:

Petukhov:

• Salary 50000;
• Prize 20000;
• Worked 15 days in September;
• Three children;
• Advance for September 10,000;
• Accrued since the beginning of the year 560,000.

____________________________________________

Bykova:

• Salary 20000;
• Premium 0;
• 22 days worked in September;
• No children;
• Advance for September 5000;
• Accrued since the beginning of the year 160,000;

____________________________________________
Gusev:

• Salary 30,000;
• Prize 10000;
• Worked 20 days in September;
• One child;
• Advance for September 8000;
• Child support - 1/3 of salary;
• Accrued since the beginning of the year 320,000.

Payroll calculation:

Petukhov:

1.Salary

In September 2015, there were 22 working days, but Petukhov worked only 15, which means the accrued salary must correspond to the time worked:

Salary = 50,000 * 15/22 = 34,090.

- bonus in the amount of 20,000.

For September accrued = 34090 + 20000 = 54090.

3. Tax deductions

Petukhov has three children, each of whom is entitled to a standard personal income tax deduction, provided that the salary, calculated on an accrual basis from the beginning of the year, has not reached 280,000 (RUB 350,000 since January 1, 2016).

From 01/01/2015 to 08/31/2015 Petukhov was accrued 560,000, which means he is not entitled to deductions for personal income tax.

4. Withholding personal income tax

Personal income tax = 54090 * 13% = 7031.

Insurance contributions are paid from the employee's salary to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund. Insurance premiums are calculated from the amount of wages to the withholding of personal income tax.

The contribution rate to the Pension Fund is 22% until the total salary from the beginning of the year reaches 710,000, above this amount a rate of 10% is applied.

The contribution rate to the Social Insurance Fund is 2.9% until the total salary from the beginning of the year reaches 670,000; above this amount, the contribution is not paid.

Petukhov has not reached critical levels.

• Contribution to the Pension Fund = 54090 * 22% = 11900.
• Contribution to the Social Insurance Fund = 54090 * 2.9% = 1569.
• Contribution to the FFOMS = 54090 * 5.1% = 2759.

6. Salary deductions

Amounts under writs of execution, alimony, material damage, advance payment, and personal income tax should be withheld from wages.

The following must be withheld from Petukhov’s salary:

• Personal income tax - 7031;
• advance - 10,000.

7. Calculation of salaries payable

Salary payable = 54090 - 7031 - 10000 = 37059.

____________________________________________

Bykova:

1.Salary

In September 2015, Bykova worked 22 days, that is, a full working month.

Salary = 20000.

2. Additional incentive payments— are not provided for Bykova.

Accrued for September = 20,000.

3. Tax deductions

Bykova has no children and is not entitled to other deductions.

4. Withholding personal income tax

The employer must withhold personal income tax from accrued wages at a rate of 13%.

Personal income tax = 20000 * 13% = 2600.

5. Calculation of insurance premiums

• Contribution to the Pension Fund = 20,000 * 22% = 4,400.
• Contribution to the Social Insurance Fund = 20,000 * 2.9% = 580.
• Contribution to the FFOMS = 20,000 * 5.1% = 1020.

6. Salary deductions

From Bykova's salary you need to withhold:

• Personal income tax - 2600;
• advance - 5000.

7. Calculation of salaries payable

Salary payable = 20000 - 2600 - 5000 = 12400.

____________________________________________

Gusev:

1.Salary

In September 2015, there were 22 working days, but Petukhov worked only 20:

Salary = 30,000 * 20/22 = 27,273.

2. Additional incentive payments- bonus in the amount of 10,000.

For September accrued = 27273 + 10000 = 37273.

3. Tax deductions

Gusev has one child, who is entitled to a standard tax deduction for personal income tax, provided that the salary, calculated on an accrual basis from the beginning of the year, did not reach 280,000 (350,000 rubles from January 1, 2016).

From 01/01/2015 to 08/31/2015 Gusev was accrued 320,000, which means he is not entitled to deductions for personal income tax.

4. Withholding personal income tax

The employer must withhold personal income tax from accrued wages at a rate of 13%.

Personal income tax = 37273 * 13% = 4845.

5. Calculation of insurance premiums

• Contribution to the Pension Fund = 37273 * 22% = 8200.
• Contribution to the Social Insurance Fund = 37273 * 2.9% = 1081.
• Contribution to the FFOMS = 37273 * 5.1% = 2199.

6. Salary deductions

From Gusev's salary the following must be withheld:

• Personal income tax - 4845;
• advance - 8000;
• alimony 1/3 of 37273 = 12424.

7. Calculation of salaries payable

Calculation of wages at any commercial or state enterprise occurs in accordance with the legislative acts in force at a given time. Its amount depends on the official salary specified in the employment contract, hours worked during a certain period and other details. The amount due for payment is calculated by an accountant based on a number of documents.

What is taken into account when calculating?

Today, two types of fees are most often practiced:

• Time-based . The first provides for a salary determined by the contract for the time worked - hour, day, month. Often a monthly rate is used. In this case, the final amount depends on the time worked during a certain period of time. It is used mainly when calculating salaries for employees on whom the amount of product created does not depend - accountants, teachers, managers.
• Piecework . Depends on the amount of product created over a certain period. Often used in factories. It has several subspecies, which we will consider a little later.

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

It should note:

• number of working hours worked during the day;
• exits “at night” – from 22:00 to 6:00;
• out during non-working hours (weekends, holidays);
• omissions due to various circumstances.

Piece payment requires the availability of a route map or work 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 financial assistance.

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

You can find out how vacation pay is calculated.

Calculation formula and examples

Time-based wages provide for payment of labor according to the time worked and the employee’s salary.

It is calculated as follows:

For monthly salary:

ZP=O*CODE/KD, where

• О – fixed salary per month;
• KOD – days worked;
• KD – number of days in a month.

For hourly/daily fixed salary:

ZP=KOV*O, where

• ZP – salary excluding taxes;
• KOV – amount of time worked;
• O – salary for one unit of time.

Let's look at an example:

Tatyana Ivanovna has a monthly salary of 15,000 rubles. There were 21 working days in a month, but since she took vacation 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. This month she worked 19 days. 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.

Piece payment - how to calculate?

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

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

ZP = RI*CT, where

• RI – prices for the production of one unit;
• KT – quantity of products produced.

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-progressive

It is worth separately considering this type of payment as piecework-progressive, in which the price depends on the quantity of products produced for a certain period.

For example, if a worker produces 100 engines in a month, then he receives 256 rubles for each. If he exceeds this standard, that is, produces over 100 engines per month, the cost of each engine produced in excess of the norm is already 300 rubles.

In this case, earnings for the first 100 engines are calculated separately and separately for subsequent ones. The resulting amounts 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 calculations

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

• Chord . Often used when paying for the work of a team. In this case, the wages of the team as a whole are calculated and given 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 . A bonus or commission system is used for employees on whom the company’s revenue depends (see also). Quite often it is applied to sales consultants and managers. There is a constant, fixed rate and percentage of sales.
• Shift work . The shift method of work provides for payment in accordance with the employment contract - that is, time-based or for completed volumes of work. In this case, percentage bonuses may be calculated for difficult working conditions. For days off on non-working days and holidays, pay is calculated in the amount of at least one daily or hourly rate on top of the salary. In addition, a bonus is paid for shift work 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

When working in shifts, each shift is paid depending on the tariff rate of each shift. It is either established by the employment contract or calculated by an accountant.

It should be taken into account that trips on weekends and holidays are paid at a higher rate - an increase in the rate by 20%. In addition, exits at night from 22:00 to 6:00 also have a tariff increase of 20% of the cost of an hour of work.

Payroll taxes

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

In addition, 13% of personal income tax is deducted from employees. Let's look at how taxes are calculated.

First of all, the tax is calculated on the entire amount of wages, except in cases in which a tax deduction applies. So, a tax deduction is calculated 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 deduct taxes, the list of which is prescribed in Article 218 of the Tax Code of the Russian Federation. These include:

• Veterans of the Great Patriotic War, disabled people whose activities were related to nuclear power plants. The tax deduction is 3,000 rubles.
• Disabled people, WWII participants, military personnel - 500 rubles.
• Parents who have one or two dependent children – 1,400 rubles.
• Parents who have three dependent children – 3,000 rubles.

For the last two categories there is a restriction. So, after the amount of wages received from the beginning of the calendar year reaches 280,000 rubles, the tax deduction is not applied 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 became disabled while working at a nuclear power plant. Thus, his tax deduction will be 3,000 rubles.

Personal income tax is calculated for it as follows:

(14,000 – 3,000)*0.13= 1430 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 amount of wages 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 the same legislation, wages must be paid at least 2 times a month. They provide an advance payment, which is issued in the middle of the month, and the actual salary.

The advance on average ranges from 40 to 50% of the total amount of payments, the rest of the payments are issued at the end of the month. Usually this is the last day of the month; if it falls on a weekend, it is the last working day of the month. If wages are not paid on time, the employer is obliged to pay a fine.

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

Video: Simple payroll calculation

Familiarize yourself with the basic nuances of calculation and payroll. An experienced accountant will tell you how to correctly calculate wages depending on the wage system you choose.

The calculation of wages is carried out by an accountant based on a number of documents. There are two main wage systems: piecework and time-based. The most popular time-based wage system is quite simple and is used in most industries.

The concept of labor relations with the employer includes such an important issue as salary. When calculating and paying it, all legal norms must be observed. In the article we will talk about how wages are calculated in a new way in 2020 + Calculation example.

Payroll calculations using examples can be seen in the video above.

Changes

Payment to employees is regulated by the Labor Code (Section VI) and Federal Laws. Since 2019, amendments to the code have come into force, obliging the employer to calculate and pay wages every 15 days. This eliminates the concept of an advance; it is now the first part of the salary.

The legislator does not set dates within which the employer is obliged to give employees the money due for work. This remains at the discretion of the administration, but taking into account the new requirements, a certain interval must be maintained between the payment of parts of the salary.

Payroll in 2020

Innovations in 2019 regarding the calculation and payment of wages to employees are reflected in Federal Law No. 272-FZ of July 3, 2016 and relate to Article 136 of the Labor Code of the Russian Federation. Verbatim this article now reads like this:

Salaries are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued.

Following this rule, the employer is obliged to pay earned money to its employees at least twice a month with an interval of no more than 15 calendar days. The organization itself sets the payment schedule, but within a time period. At the same time, there is a need to fix these terms in a collective or employment agreement.

For example, the company sets the date for issuing salaries on the 6th, then the advance must be paid no later than the 21st. If you issue an advance before this period, the requirement of the Labor Code regarding payment of the final payment for the month will be violated. The time gap will then be more than 15 days.

It is acceptable in large organizations to establish different dates for the payment of wages for structural divisions. For example, for workers in primary production, the payment schedule is defined as the 1st and 16th of each month, and for administrative workers - on the 5th and 21st.

New salary calculation in 2020

It is established by law that the salary of a citizen working under an employment contract cannot be less than the national minimum wage. From January 1, 2020, the minimum wage was 12130 rubles and equaled the subsistence level from May 1, 2018. This means that with fully worked allotted time per month, the employee can receive no less than this amount.

It is important to note that this rule does not apply to part-time workers, and they will receive the payment due in proportion to the time worked.

The minimum wage is the value below which the calculated salary cannot be. Minus taxes and obligations under writs of execution, it will be clearly less. At the same time, the minimum wage is not the size of the salary, but the total amount together with other remuneration in the form of bonuses, allowances and other additional payments. The exception is the coefficients for residents of the northern regions, as well as premiums, they are calculated from above.

As for the division of amounts that are the first and second parts of the salary, personal income tax should be taken into account in each case. As a result, it turns out that with a two-time payment, the first part is 43.5% of the total amount for the month under normal conditions.

How to calculate salary using formula

The Labor Code does not establish rules for calculating parts of the salary, but referring to the explanations of the Ministry of Labor, we can conclude that the calculation of the first part includes not only the salary, but also all allowances and additional payments established for the employee. The monthly amount is distributed in proportion to the days worked.

To calculate the advance:

1. The number of days worked in this part of the month is determined. If the employee was on vacation or sick leave, then these days are not taken into account in the calculation.
2. Take into account all charges. This includes salary, bonuses, additional payments, including for the additional amount of work that was established this month, night shifts, etc. Using only the salary amount for calculation will entail the imposition of fines on the employer.

The following accruals are not taken into account when generating the advance calculation:

1. A monthly bonus, which is awarded based on the results of work for the month.
2. Payments that are of an incentive nature based on the results of work for the month.

The formula for calculating wages for the period that the employee actually worked in the current month is as follows:

(Salary + Additional payments and allowances + Bonus payments) / Number of working days in a month ×Days worked

For each monthly payment, the accounting department calculates deductions, minus which the amount will be given to the employee. The standard deduction is personal income tax, amounting to 13% of income. Additionally, amounts for writs of execution and trade union dues can be deducted from the salary.

Bonus payments can be established after the first payment of earnings due. Then they will be calculated in the usual way and the second payment, the so-called final payment for the month, will be the difference between the calculated salary for the entire month using the bonus and the first payment (usually called an advance).

Calculation example

Let's look at a few typical payroll situations.

The employee is given a salary of 25 thousand rubles. This month he was given an additional bonus for replacing an absent employee and an additional amount of work of 50% of the salary. There are 21 work shifts in a month. From the 1st to the 15th there will be 11 work shifts.

The first payment "Advance" is calculated as follows:

(25000 + (25000 × 50%)) /21 × 11 = 19643 rubles.

Second payment "Salary":

(25,000 + (25,000 × 50%)) / 21 × 10 = 17,858 rubles. (we calculate the remaining 10 shifts worked)

(19643 + 17858) × 13% = 4875 rubles (we calculate personal income tax from salary)

Minus 13% personal income tax, he will receive: 17858 - 4875 = 12983 rubles

Let’s take the same situation, but in the second half of the month the manager signed an order to provide bonuses to the team in the amount of 25% of the salary.

Then the second payment will be:

(25,000 + (25,000 × 50%) + (25,000 × 25%) – 19,643 (received in the first half of the month) = 24,107 rubles – 13% (personal income tax) = 20,973 rubles in hand.

Additionally, the employee worked 2 shifts overtime. When calculating the advance, overtime work is not taken into account, but at the end of the month they must be accrued and issued in the final payment. The advance will be the same as we discussed above, and the second payment will be larger due to the number of hours worked overtime. The following rule is used:

the hourly rate for the first two hours of such work is increased by 1.5 times, and subsequent hours are paid double.

Use a convenient online payroll calculator

Nuances

According to the letter of the Ministry of Finance dated July 22, 2015 No. 03-04-06/42063, the employer should not subject the first payment to income tax. But then there is a risk that when the employee goes on sick leave, there will be nothing to withhold personal income tax for the current month. Therefore, the cashier can take this situation into account and issue the first payment taking into account the withholding. In this case, such a procedure must be prescribed in the local regulatory act of the organization.

The entire amount can be paid once only upon a written application from the employee.

The issuance of bonuses is also enshrined in legislative documents. The payment period is 15 calendar days after it was calculated.

Payroll calculation is carried out on the basis of working time sheets compiled by the heads of the organization’s structural divisions or the personnel service. They are compiled in a timely manner before calculating each part of the earnings and are transferred to the accounting department.

An employer may be fined for:

• payment of wages below the established minimum wage;
• failure to meet payment deadlines.

Fines:

• a primary violation entails a punishment for the organization of 30-50 thousand rubles, and its leader for 10-20 thousand rubles or a reprimand;
• fines again increase to 50-100 thousand rubles for a legal entity and 20-30 thousand for a manager.