Payroll from A to Z. Payroll: Labor Code, taxes and fees, accrual features

In accordance with the law, payroll must take place 2 times a month. In this case, the employer can determine the dates himself, but they must be prescribed in the contract.

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

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

The employer determines how the salary is transferred to employees - in cash or to a bank account.

The form must be approved. It describes the rules for deductions, surcharges and other important aspects. In accordance with the Labor Code of the Russian Federation, the employer must inform the employee about the procedure for paying remuneration for work.

General information

Payroll is carried out from the first day of the employee's employment. To begin with, the employee must provide a package of documents to the personnel department and sign an agreement.

It is in the contract that all aspects are indicated labor relations including remuneration.

Based on the agreement, the director issues an order - it serves as the basis in the accounting department for calculating salaries.

The order displays the following information:

  • what payment system is used: mixed, time-based or piecework;
  • how much time is actually spent on work and the volume of services rendered.

In case of dismissal, data on the date of termination of employment must be included.

The legislative framework

The calculation of wages for employees is carried out in the manner prescribed. Nuances are displayed in . Both regulations should be known to both the employer and the employee.

There are additional laws governing the payment and accrual of employee benefits.

The amount of the minimum payment

Each officially employed worker who works out the full norm of time should not receive remuneration below. This concept defined as the minimum wage and it depends on the established subsistence minimum.

In accordance with the law, it is forbidden to pay employees a salary below the minimum wage.

For 2019, the minimum amount is 7800 rubles. For Moscow and the region, the amount is higher - 12,500 rubles.

Payroll

The remuneration is transferred in accordance with the procedure established by the organization. The employee must familiarize himself with the rules in advance.

Are taken into account:

  • payment system;
  • measures of remuneration and penalties;
  • availability of social and other types of payments;
  • transfer of taxes.

It should be borne in mind that the employer pays insurance and pension contributions on his own.

Employees

Salary can be transferred in 2 ways:

  • for the period worked;
  • for the work done.

It is necessary to provide employees with an advance payment, the amount of which is established by the employer. Salary can consist of 2 parts: salary + bonus.

When determining the amount, attention is drawn to the time sheet. This document is required for all pay options.

Formula

The formulas for calculating piecework wages and wages are different. Salary is determined as follows:

ZPO \u003d part of the salary / number of working days for the period * number of days worked + bonus - personal income tax - money withheld from the accrued.

Piecework formula:

ZP \u003d piece rates * number of products produced + bonuses + surcharges - personal income tax - other deductions.

Example

The employee's salary is 20,000 rubles. Every month, an advance is paid on the 11th, and the salary is on the 3rd. It is necessary to determine the remuneration for July 2019. So, there are 21 working days and 10 days off in a month.

There were 7 working days before the advance payment: 20,000/21 multiplied by 7 = 6667 - 1 number is required.

The main part of the salary = 20000/21 times (21-7) = 13333 rubles.

Payment procedure

All employees are entitled to 2 payments per month. 1 - at the beginning and is called advance, 2 - at the end and is considered salary. Dates are set by the employer independently.

Payments must be made on a specific date. If it falls on a holiday or weekend, then you should take care of issuing cash to employees in advance.

Accounting is carried out according to the statement, which has a strictly prescribed form.

Timing

When to accrue an advance payment and salary, the employer decides for himself. It is strictly defined that payments should take place 2 times a month.

How to calculate compensation for salary delay in 2019? See.

Paying taxes

Income individuals obligatorily subject to . A certain percentage is deducted from wages.

The employer is also required to make the deductions indicated in the table.

What fee base rate
Pension Fund 22%
social insurance 2,9%
Medstrakh 5,1%
traumatism 0,2-8,5%

personal income tax

13% is withheld from salary. For example, the remuneration is 48961.85 * 13% = 6365.04 rubles.

Questions

How is work paid in different situations? Consider the most popular questions.

With shift schedule

In accordance with, shift work is considered to be labor activity carried out in 2-3 or more shifts.

If an employee works from 10 p.m. to 6 a.m., he is entitled to double the accrual.

Sometimes a shift falls on a weekend or holiday.

Then, according to , the payment is calculated as follows:

  1. At double rates for pieceworkers.
  2. At double tariff rates for those who have them set.

13th salary

The payment of the 13th salary depends entirely on the employer. It is he who determines the budget that will be directed to payment. And the options are selected by the accounting department.

Typically 1 of the following methods is used:

  • salary payment;
  • certain bonuses;
  • calculation of coefficients.

On holiday

In case of leave, wages are as follows:

ZP, if there is a vacation in the billing period = salary / total number of days in the period / number of actually worked days.

On sick leave

The question of the procedure for calculating wages for employees never loses its relevance.

At the same time, accountants have to exercise increased vigilance, as the government periodically amends labor laws.

Therefore, it is necessary to understand in more detail what a payroll fund is and how to calculate it if a new tariff scale for calculating wages has been approved.

Basic information

Regardless of the form of ownership of the enterprise and the level of qualification of the employee, the employer is obliged to pay wages on a monthly basis.

This type of income is also paid when employees leave. The procedure for payment is determined by law.

As a result, wages are divided into two parts, the first of which is actually an advance ().

Advance payments are made every half a month, in the manner prescribed or.

There are two types of wages:

  1. Time wages.
  2. Piece wages.

Scheme: systems and forms of remuneration

Since time wages depend on the amount of time worked, the employer is required to keep a time sheet.

The document is to be completed daily. The table displays the following information:

  1. Number of hours worked per day.
  2. Number of night hours.
  3. Number of hours worked on holidays or weekends.
  4. Work breaks:
  • because of illness;
  • in connection with vacation;
  • due to holidays.

The time sheet is the main document that is responsible for the correct calculation of wages for employees. Therefore, this document must comply with the unified.

The time sheet must contain all the necessary details and be correctly filled out. At the same time, an analytical accounting of wages is kept for each employee.

For this, the accounting department of the enterprise uses the personal accounts of employees (). This document is started for each employee from the moment of his official employment.

Filling in the personal account is carried out throughout the calendar year. After that, the accounting department closes the old one and opens a new one for the next year.

The retention period for these documents is 75 years. Information about the employee's income is taken from the following documents:

  • time sheet;
  • sick leave;
  • performance list;
  • other documents.

When calculating wages for persons who are on a salary, the enterprise must develop.

Salaries are displayed here depending on the category of employee. As for piecework earnings, it all depends on the amount of work performed.

As a consequence, the enterprise must use appropriate rates in relation to the work performed and its volumes. The company can develop the form of accounting documents independently.

The following primary documentation may be used:

  • outfit;

A variation of piecework wages is piecework-bonus wages. The difference lies in the fact that the employer additionally pays the employee a fixed or percentage bonus.

If the enterprise has auxiliary production, then they can pay indirect piecework wages.

Such a system of remuneration implies the accrual of earnings to employees of auxiliary production in percentage from the amount of earnings of employees of the main unit.

However, regardless of the type of salary, the correct calculation of the wage fund depends on the following factors:

  • accrued amount of earnings;
  • payments made:
  1. For study leave.
  2. Due to business downtime.
  3. Per forced absenteeism.
  4. In connection with the improvement of the qualifications of the working staff.
  • salary supplements;
  • premium payments.

Scheme: surcharges and allowances

On the eve of the payment of wages, the employer must notify each employee:

  • What does the monthly remuneration consist of?
  • on the amount of all amounts accrued to the employee;
  • on what and in what sizes deductions were made;
  • about the total payment.

The employer can use a unified payroll form () or develop their own sample document.

Accrued income can be paid at the place of work or transferred to the employee's bank account. If the payment of wages falls on a weekend, then you need to shift it to the last working day of the week.

In accounting, the expenses of the enterprise for the remuneration of employees are related to the ordinary activities of the organization. To summarize information on settlements with employees, use account 70 "Settlements with personnel ...".

Table: basic wiring

As a result, payroll costs are displayed according to Dt 20, 26 "Production costs" and Kt 70 "Settlements with personnel ...".

Definitions

Salary fund This is the total amount of money in the enterprise, which is distributed among employees. This takes into account the results, quantity and quality of work performed.
Wage This is the monthly remuneration for work that the employer pays to the employee. The amount of salary depends on the qualifications of the employee, the complexity and conditions of the work performed. The remuneration system may also include compensatory and incentive payments.
Time wage This is a type of employee remuneration, in which the amount of earnings depends on the time actually worked.
piece wages This is a type of employee remuneration, in which the amount of earnings depends on the amount of products produced or the amount of work performed.
Prepaid expense A certain amount of money that is paid against future payments for work performed
District coefficient An indicator used in relation to wages, aimed at compensating for additional costs and increased labor costs in the performance of work. Most often, the multiplying factor is used in regions with severe climatic conditions. The size of the coefficient depends on the zoning of the area. For example, in the Republic of Yakutia or Chukotka, the coefficient is 2%. Whereas for the cities of Tyumen, Yekaterinburg or Perm, regional indicators are set at the level of 1.15%
Northern surcharges An indicator that is expressed as a percentage in relation to the employee's salary. The amount of allowances depends on the length of service of the employee in the regions of the Far North and the area where labor activity is carried out. Interest allowances apply to all types of employee income, including remuneration for long service. The minimum allowance is 30% and the maximum is 100%.
Shift work A kind of work schedule in production, which involves a shift in working hours depending on the work shift. For example, an employee can work on Monday from 7 am to 7 pm, and on Wednesday from 7 pm to 7 am next day
Dismissal Termination of an employment relationship at the initiative of an employee or employer. Dismissal is usually accompanied by the termination of the employment contract, the payment of all amounts due to the employee and the issuance of a work book

What does it consist of

An employee's salary may consist of the following payments:

  • salary;
  • income from piece work;
  • remuneration from the amount of goods sold, paid as a percentage;
  • non-monetary profit;
  • wages when replacing public positions;
  • overtime allowance;
  • author's fee;
  • salary supplement;
  • monthly incentives.

However, when calculating the average earnings, the following is not taken into account:

  • financial assistance;
  • sick leave pay;
  • food or travel expenses;
  • costs associated with utilities;
  • income received outside the billing period;
  • bonuses that are not provided for by the wage system.

Normative base

The procedure for calculating and paying monthly remuneration is determined by the Labor Code. To calculate the average wage, you additionally need to take into account.

In this case, the payment of earnings to military personnel is carried out on the basis of.

State guarantees to citizens who work or live in difficult climatic conditions are provided within the framework of

When calculating allowances, you also need to take into account. Wage indexation for civil servants is based on.

While other employers are required to index the income of employees in the manner prescribed by the internal documents of the enterprise ().

The signal for indexation is usually a corresponding order of the government of the Russian Federation.

Moreover, if the internal documentation does not provide for the procedure for increasing the income of working personnel, then, according to officials, the employer is obliged to make the necessary changes to the local documents of the enterprise.

Unified forms of primary documents for accounting and remuneration have been approved.

The list of executive documents aimed at withholding amounts from the employee's salary is defined.

Taxation of income of individuals and legal entities is carried out within the framework of the Tax legislation. So, income tax is given.

Withholding insurance premiums is made on the basis of. Business transactions are accounted for in the established order.

Payroll procedure

The general procedure for calculating wages is determined by the Labor Code of the Russian Federation and other regulations adopted in accordance with the law.

However, the calculation of the monthly remuneration of employees includes a number of factors that affect not only the amount of salary, but also the procedure for its payment. Therefore, the components of this indicator will be discussed in more detail below.

Formula applied

You can calculate your payroll as follows:

Salary calculation formula:

Where, Zp - wages,

Or - the salary of the employee,

Dr - working days according to the calendar,

Od - days worked,

Pr - awards,

Pd - income tax,

Oud - hold.

The formula for calculating piecework wages:

Where, Zp - wages,

Wed - piece prices for products,

Kip - the number of units of manufactured products,

Pr - awards,

Dv - additional reward,

Pd - income tax,

Oud - hold.

Withholding includes the following payments:

  1. Amounts aimed at compensating for material losses.
  2. Repayment provided to the employee.
  3. Debt under executive documents.
  4. Withholding union dues.
  5. Voluntary contributions to the pension fund.
  6. Wrongly issued funds.
  7. Additional deductions at the request of the employee.

Also, regardless of the method of calculating wages, do not forget about withholding the amount of the previously paid advance.

How to calculate salary

In order to calculate payroll for an employee's salary, an accountant needs to adhere to the basic formula (see the subheading "Formula to Apply").

If the enterprise has approved a new tariff scale, then, starting from the next month, calculations are made in accordance with the changes made.

With northern and regional coefficient

When calculating earnings, it must be taken into account that the district coefficient is applied to actual earnings, that is, before income tax is deducted.

Therefore, the accountant, when calculating wages, needs to sum up the official salary and other due to the employee payouts and multiply the result by the value of the coefficient.

Let's say an employee is paid a salary of 35 thousand rubles. On the territory of Yekaterinburg, the regional coefficient is 1.15.

Payroll is calculated as follows:

However, now you need to withhold income tax, which was not taken into account in the initial calculation of earnings.

Therefore, the accountant needs to do the following:

As a result, the employee is entitled to a salary of 35017.5 rubles. With regard to the application of northern allowances, here it is necessary to take into account the percentage that is applied in a particular region (see the subheading “Definitions”).

Retirement (voluntarily)

Dismissal of an employee own will is a type of termination of the employment contract. However, must submit two weeks before the event.

If the employer agrees to dismissal without a two-week working off, then the calculation can be made in one day.

Therefore, the head of the enterprise needs to issue an appropriate order (). The unified form of the order is enshrined in a resolution of the State Statistics Committee.

The employee must read the order and put his signature. The last working day of the employee is the official date of termination of the employment contract.

Payment of the due amounts, including monthly remuneration, average earnings for business trip days or a bonus for unused vacation, is carried out directly on the day of dismissal ().

Based on the results of the final settlement, the employer must issue to the employee work book and . The calculation of the amount is based on the actual hours worked.

For example, an employee received his last salary on 01/01/2015. According to the order, the dismissal took place on 01/21/2015.

At the same time, the employee was on annual leave from 06/16/2014 to 07/17/2014. As a result, payroll will be calculated for the period from 01/01/2015 to 01/21/2015.

Whereas the calculation of the days unused vacation, which means that vacation payments must be made for the period from 07/18/2014 to 01/21/2015.

If after vacation

Each employee of the enterprise has the right to an annual paid dismissal (). During the vacation period, the employee retains workplace and average earnings.

At the same time, there are other types of vacations that can affect the way wages are calculated and their size. These include:

Pattern: vacation

The variety of situations does not allow comparative analysis each of them. Therefore, we will consider a method for calculating salaries after the basic annual paid leave.

Suppose an employee took a vacation of 14 calendar days from 09/15/2015 to 09/28/2015. Whereas the rest of the month is worked out by him completely.

The salary of an employee is 25 thousand rubles. The calculation of wages for an incomplete month is as follows:

As a result, the employee is entitled to earnings in the amount of 13636.36 rubles.

Calculation example

To understand how to correctly calculate an advance or salary, you need to consider practical example. Suppose an employee S. N. Krevtsov has been working at the Rosselmash enterprise for one year.

The base salary of an employee is 30 thousand rubles. Wages are paid twice a month. The advance is paid on the 10th, and the second part of the salary is paid on the 3rd of the next month.

The settlement month will be April 2019, where 22 working days and 8 days off. The advance payment will be calculated from 1 to 10 April.

Therefore, the employee will have only 8 working days. The calculation is made as follows:

However, here it becomes necessary to withhold income tax, which was not taken into account when calculating the advance.

Therefore, the accountant needs to do the following operations:

Thus, the employee is entitled to a salary in the amount of 15,191 rubles. If the advance payment at the enterprise is 40%, then the calculations should be made as follows:

The second part of the salary is calculated as follows:

As a result, the employee is entitled to a salary of 14,100 rubles.

Emerging nuances

When calculating wages, the following questions arise in parallel:

  1. What is the procedure for withholding taxes.
  2. How is the 13th salary calculated.
  3. What to do if an employee has a shift work schedule.
  4. What is the procedure for calculating the salary of a teacher.

Withholding taxes

Paying an employee is the direct responsibility of the employer. In addition, as a tax agent, the company must withhold income tax from the employee's profits ().

The tax rate for Russian citizens is 13% of the amount of income received ().

Income tax is withheld once a month from the total amount of accrued wages. Therefore, no personal income tax is withheld separately from the advance.

The amount of withheld tax is transferred to the budget no later than the next day after the issuance of wages to the employee.

Amount 13 salary

The thirteenth salary is a kind of bonus that is paid at the end of the year. The decision on bonuses is made by the employer. The law does not provide for a mechanism for calculating such incentives.

Therefore, payments of this nature should be regulated by a collective agreement or a provision on bonuses.

Calculation and payment of the amount of encouragement can be made only after the end of the calendar year. Usually the size of 13 salaries is equal to the monthly salary of the employee.

How to deal with shift work

The staggered work schedule is usually used in those enterprises where the duration of the production process exceeds the statutory working hours.

Shift work is often accompanied by the introduction of a summarized accounting of working hours ().

Therefore, the management of the enterprise must distribute work time employees in such a way that the monthly indicator is not lower than the basic monthly norm of working time (176 hours).

At such enterprises, a shift schedule is usually developed, according to which work is not allowed for two shifts in a row ().

The eight hour chart looks like this:

The twelve-hour shift schedule looks like this:

Payroll is based on actual hours worked. The hourly rate uses the following formula:


Where, Zp - wages,

Koch - the number of hours worked,

PS - hourly rate.

The daily rate uses the following formula:


Where, Zp - wages,

Koch - the number of days worked,

Ps - daily rate.

How to calculate teacher salary

In a budgetary institution, the amount of wages can be influenced by the seniority and skill level of the teacher.

The structure of labor compensation usually includes:

  • official salary;
  • school parameters regarding harmful conditions labor;
  • availability of compensation payments;
  • location of the region in relation to the Far North;
  • increasing coefficients;
  • other indicators.

Example of teacher salary calculation in Excel:

Concluding the review of labor legislation on the issue of payroll, it is necessary to recall a few key points. Salary is paid twice a month.

The main document responsible for the correct calculation of wages is the time sheet.

If earnings are calculated based on official salary, then the enterprise must have developed staffing.

Payroll is handled by accounting staff. If the number of the enterprise is high enough, then it is advisable to have a specialist in the staff with the functionality of a payroll accountant. HR specialists also participate in the calculation of wage amounts, who prepare time sheets, calculate hours worked and count the number of overtime. In the article we will consider step by step process calculation of remuneration of personnel, formulas, examples are given. The information is current for 2017

According to the current labor legislation, the payment of wages for the previous period must occur no later than the 15th day of the next month, and in two amounts. Specific dates of payment must be mandatory spelled out in the Regulation on the remuneration of the enterprise, and there must be at least 15 days between them. How are they installed.

Wages not paid on time entail the calculation of compensation for each day - calculate the amount of compensation for the delay in free of charge.

Step-by-step procedure for calculating the wages of employees in 2017

The salary calculation algorithm looks like this:

At the same time, all sick days and vacations are taken. After the number of hours is entered for each day for each employee, the time sheet is closed - that is, they are signed by the manager, assigned a number to him and entered in the Timesheet Journal. For convenience, you can refer to the timesheet with the index "-TURV", which means "time sheet". After that, the finished signed time sheets are transferred to the accounting department.

The mistake of many beginners is the belief that the time sheet is only needed to record the working hours of employees who work on an hourly wage rate, on a summarized accounting of working hours or on a flexible work schedule. Timesheets must be filed for each employee. It does not matter whether it will be a single report card for the entire enterprise or a separate document for each division in particular.

There are two options here.

The first one is based on salary part wages. In this case, if the employee worked the whole month and did not have days of annual leave, leave without pay or sick leave, the salary will be equal to that specified in his employment contract. If some time of the month was paid sick or vacation, the accountant calculates the salary in proportion to the days worked. Important: It's about days, not hours.

Formula to calculate wages for hours worked by days (hours):

ZP for working hours \u003d Salary * Number of days worked / Total number of working days in a month

ZP for work time = Salary * Number of hours worked / Total number of hours worked per month.

If the employee's employment contract contains a PTS - hourly rate, an accountant calculates an employee's salary by multiplying it tariff rate on the number of hours worked.

Formula to calculate the payment for hours worked at the tariff rate:

ZP = Tariff rate (daily or hourly) * Number of days (or hours) worked per month.

If the employment contract states piecework wages, then the formula for calculating the salary is as follows:

ZP \u003d Piece rate * Number of units of production (works, services, operations) per month.

It is made on the basis of the "Regulations on bonuses" of the enterprise, in which, in addition to the terms of payments and the procedure for calculating, the form of motivation for each position must be prescribed. Previously, documents are submitted to the payroll department for the calculation of the motivational part of the salary. In them, for each employee, KPIs are approved - key performance indicators. The document must be signed by the head of the department in the same way as the time sheet.

The Labor Code establishes situations and categories of employees who need to make additional payments, which may be due to the nature of their professional activity. So, bonuses are due to employees:

  • For work at night, which are officially considered hours from 22.00 to 6.00. The amount of the additional payment must be at least 20% of the salary or hourly rate of the employee
  • For work in harmful or hazardous conditions labor. Note that the basis for considering a profession as such can only be the results of the Special Assessment of Working Conditions, according to the results of which the evaluating company issues a conclusion - a list of all jobs in the enterprise, and additional payments will be required for them.

It can also be surcharges established by a collective agreement, intersectoral agreement or local regulations.

For example, they include:

  • Intern tuition fee
  • Additional payment for combining several professions.
  • Additional payment for managing a group of employees.
  • One-time bonuses related to performance.
  • Bonuses for years of service, length of service at the enterprise
  • Regional coefficient, for example, in the regions of the Far North.

Deductions are an important point in calculating the salaries of employees. They may have several causes:

  • Deductions on a writ of execution from a bailiff or by a court decision.
  • Deductions in the form of alimony, the amount of which is also determined by the writ of execution.
  • Material damage to the enterprise, which was caused by an employee. There is an important point here: in order to make deductions, you must have on hand a full package of documents proving the employee’s guilt: his explanatory note, memo from the manager, video or photographic materials, as well as an order to apply a disciplinary sanction.

When conducting deductions, it is important for an accountant to remember a number of rules regarding the allowable deduction percentage. In most cases, it is no more than 20% of the amount of earnings employee, taking into account the bonus part. If there are several writ of execution, then the total amount of deduction cannot exceed 50% of the salary. When compensating for material damage and collecting alimony that was not paid on time, more than 70% of monthly earnings cannot be withheld.

If wages are calculated, then the advance payment issued for the first half of the month is deducted from the total calculated amount.

General formula for calculating the salary of employees:

ZP \u003d Payment for hours worked + Bonuses + Surcharges - Deductions

Payroll entry: D 20 (or 44 for trade enterprises) K 70.

It is the same for all citizens and is 13%. For this amount, the employer, being a tax agent, pays to the tax service on behalf of the employee, respectively, reducing the amount of income accrued by this amount.

If the employee is entitled to standard tax deductions, then the employer must take into account the amount of deductions before calculating income tax. If we are talking about a deduction for a child, then an additional condition must be met - the total salary from the beginning of the year does not exceed 350,000 rubles.

Formula to calculate personal income tax from wages:

Personal income tax = 13% * (Employee's salary for hours worked - Standard deductions)

Posting code for tax withholding: D70 K68 NDFL.

The employer considers three types of contributions:

on OSS (VNiM) - a rate of 2.9% up to the marginal base, over 0% (social contributions due to temporary disability and motherhood) - paid to the Federal Tax Service since 2017;

  • on OSS (PFiNS) - social contributions for injuries are paid to the FSS;
  • OPS - a rate of 22% up to the marginal base, over - 10%, (pension contributions) - are paid to the Federal Tax Service since 2017;
  • Compulsory medical insurance - a rate of 5.1% of the total amount of income (medical deductions) - is paid to the Federal Tax Service.

The total percentage of contributions from salary is 30%.

Important: the amount of the employee's salary is not reduced, the contributions are paid from the budget of the employer.

Formula to calculate payroll contributions:

Contribution = Accrued RFP * Tariff

His employer is obliged to issue before or on the day of the issuance of wages, it contains a breakdown of the accruals. For convenience, you can configure the distribution of pay slips to email employee, while providing a password for each file. Issuance of a paper pay slip is strictly in hand.

The legislator does not cite restrictions on the form of payment. Whether it is a cash payment or a transfer to the details of a bank card, the decision belongs to the employee. It is strictly forbidden for an employer to force employees to participate in salary projects or other activities. The employee has the right to provide the details of any bank at his discretion by writing.

Getting a job, any person, of course, plans to receive a salary. And rightly so, because every work must be paid. But in order to pay an employee his earnings, it is necessary to draw up a number of documents and calculate wages. How exactly to do it? We understand the issue.

Salary and rules for its payment

Everything important points regarding the payment of wages regulates in our country Labor Code, and the state acts as a guarantor of labor relations, which means supervision and control over the timely payment of labor and compliance by employers with the terms of payments. Article 136 of the Labor Code clearly defines the terms for payment of wages: twice a month.

This rule is not canceled by any provisions on remuneration of personnel adopted in specific institutions and organizations, since, according to the law, the internal documents of the organization cannot worsen the position of the employee in comparison with the conditions established by the Labor Code. This means that if an enterprise, by its internal regulation on remuneration, has established the payment of wages once a month, it violates the law, which may entail administrative liability. As for the clear deadlines (dates for payment of wages) in a month, they are established by the internal regulations of labor and collective agreements and cannot be violated.

As a rule, most organizations pay advance wages and wages to employees, although the Labor Code specifically refers to the payment of wages twice a month. If we are talking about an advance - a small amount on account of wages - it is necessary to clearly stipulate the terms and amount of the advance and fix this with a local act within the organization, informing the bank through which payments are made and the federal treasury. At the same time, it should be noted that the advance, unlike wages, does not depend on the volume of work performed or on the hours worked. Its size is determined by the organization, and the amount remains the same each time.

Documents for the calculation of wages, which are drawn up when applying for a job

The basis for the calculation of wages are documents that are drawn up when an employee is hired. These include an employment contract (contract) and an order for employment. One copy of the order (or an extract from the order) goes to the accounting department, where, on its basis, a personal account is opened for the employee and a personal card is created. The order indicates from what date the employee was hired, the amount of salary, allowances and additional payments, incentive payments that will be paid to him. If these documents are executed correctly and received by the accounting department on time, then the salary will be accrued and paid to the employee in a timely manner.

Other documents for payroll

Wages in any organization are calculated in accordance with established tariffs, rates, regulations on remuneration and according to information about the time worked by employees. Therefore, in order to answer the question of how to calculate a salary in a particular organization, it is necessary to study not only the provisions of the Labor Code, but also the internal documents of the enterprise. Indeed, in order to calculate wages, an accountant will need an order to hire an employee, a staffing table, an employment contract, a time sheet, and documents confirming the amount of work performed (for piecework wages). In addition, there are a number of documents that can change the amount of wages upward or downward. These include orders for bonuses to employees, memos, collective agreement, payroll regulations.

Time and piecework pay

At state-owned enterprises, the system of remuneration of employees and the procedure for calculating wages is determined by the state, and at private enterprises - by the owner. At the same time, regardless of the type of organization, it is necessary to pay for the work of employees in full accordance with the Labor Code. Russian Federation. To date, there are time and piecework forms of remuneration.

  • Time-based pay implies payment for the work of an employee, depending on the qualifications, the established salary and hours worked. The accounting of working time is maintained by an authorized employee in the time sheet, which indicates the number of hours worked for each working day, the number of night hours (if the position provides for work at night), the number of hours worked on holidays and weekends (if such work took place) etc. The report card also notes work absences due to temporary disability, vacations, absenteeism, weekends. The time sheet in this case is the main document for calculating wages, therefore it must comply with the T-13 form and the requirements of the law, have all the necessary details and be correctly filled out.
  • A piecework wage depends on the work performed or the number of products produced. In this case, the prices that the company sets for products or work performed and the volume performed by the employee, which are taken into account in special documents (they are maintained by site foremen, shift supervisors, foremen or other employees who perform such functions), are taken as the basis. Forms of primary documents, in which records are kept of the products produced by each employee or work performed, the enterprise can develop independently. These can be both acts of work performed, as well as orders or route sheets (for transport companies). Usually at the enterprise, prices for specific works or products are constant. This means that to calculate the salary, you need to multiply the number of work performed or products produced by the piece rate. There is also a piece-bonus payment, when earnings are made up of payment for the work actually performed and a bonus, which can be set in a fixed or percentage amount. And for those organizations that have auxiliary and service production, which are necessary for the main production, an indirect piecework wage system is characteristic. Under such a system, employees of auxiliary production receive a salary based on a certain percentage of the total amount of earnings of employees of the main production. Organizations that primarily employ production teams often pay wages on a piece-rate basis. It is based on prices, and they, in turn, depend on the amount of production that was produced in a particular period. Brigades are paid according to the piece system, when the entire amount is divided among the members of the brigade, depending on the time worked by each employee.

payroll fund

In order to properly pay salaries to employees, it is necessary to calculate the payroll fund, which includes:

  • accrued amounts of remuneration (in kind and in cash) and payments for unworked time (study leave, labor of minors, forced absenteeism, downtime that occurred through no fault of the employee, advanced training courses);
  • allowances (if any), additional payments, remuneration, incentive and bonus payments (these include one-time bonuses, seniority bonuses, material aid, lump-sum remuneration based on performance, payment for parental leave, compensation for unused vacation);
  • compensation, payments for housing, food, fuel (if provided).

Of course, payroll calculation in different organizations will be somewhat different, but everywhere this fund is calculated on the basis of planned working hours, production volume at tariff rates and piece rates. The most commonly used system is the planning of the wage fund for certain categories of workers, which differ in the system of payment. This means that you need to separately plan the payroll for managers, specialists, employees, pieceworkers and temporary workers (for this, the wages of employees of each group are calculated), and then calculate the total payroll.

Features of payroll

Let's take a closer look at the two payment options:

  • Payment of salaries with the issuance of an advance. If the company pays advance payments and salaries to employees, then it is necessary to provide documents for accruals once a month. The advance payment is paid for the first half of the month and goes towards the future salary. Its size is agreed in advance and does not depend on the hours worked, therefore, the salary is not accrued (which means that there is no need additional documents: time sheets or closed orders), and is not reflected in the credit of account 70. This means that neither personal income tax nor social insurance contributions are accrued, since the advance is not an object of taxation (and wages that relate to remuneration for work performed are). Then, according to the results of the month, wages are calculated, which serves as the basis for taxes and fees to the pension fund and the social insurance fund.
  • Payment of salaries for the first and second half of the month. If the internal documents of the organization establish the payment of wages twice a month, as required by the Labor Code, then all documents for the production of accruals must be submitted to the accounting department twice a month. When paying salaries twice a month, the question arises about paying personal income tax and fees: how to pay, once or twice a month? The answer to this question is quite clearly given by Article 226 of the Tax Code of the Russian Federation. It says that personal income tax and social tax must be paid once a month, but contributions to the pension fund should be paid twice a month.

Payroll Example

Let's try to make a simple calculation of the salary of an employee with time earnings. In the initial data: salary - 15,000 rubles and the right to a standard deduction, the amount of which, according to the law, is 400 rubles per month.

The calculation of personal income tax is made according to the formula: (salary - 400 rubles) x 13/100

In monetary terms, it will look like this: (15000 - 400) x 13/100 = 1898 rubles.

If the employee did not work all the working days in the month, then his salary, of course, will be less. In this case, you must first calculate the cost of the days worked based on the salary. Let's say that the employee was on sick leave, and out of 21 working days he worked only 15. Then we get: 15,000 / 21x15 = 10,714.29 rubles.

We calculate personal income tax: (10714.29 - 400) x 13/100 = 1341 rubles, and the amount due for handover: 10714.29 - 1341 = 9373.29 rubles. Of course, if the company provides for additional payments or the employee is entitled to other tax deductions, they are also taken into account when calculating wages, as well as possible deductions.

Taxes and withholding

I must say that there is some difference between the accrued wages and the amount that the employee receives in his hands. The real salary is the difference between the accrued salary and the amount withheld. What is a retained amount? Article 137 of the Labor Code of the Russian Federation clearly defines the types of possible deductions, which include:

Thus, the employee receives in his hands the amount of accrued wages, which has decreased by the size of all deductions. But here it is worth saying that the law stipulates the possible limit of deductions from each salary: it should not exceed 20%. For special cases, a threshold of 50% is provided, which cannot be exceeded even if deductions are required on several writ of execution.

Salary is the main motivating moment of a person's labor activity. How the employee "gives all the best" in fulfilling his labor duties largely depends on its size. Secondary, but no less an important factor, is the correctness of its accrual and the fairness of establishing its size in comparison with the remuneration of other employees. For an employer, salary is one of the main items of expenditure. At the same time, expenses that need to be covered periodically and without delay. Moreover, it is necessary to make mandatory deductions from the payroll fund, which are also a significant item of expenditure.

This place of wages in the system of relations between the employee and the employer, as well as the state, requires a careful approach to the establishment of wage systems, both for entrepreneurs and enterprises, as well as for the payment of wages to specific workers. The proposed article will tell you how to do it correctly, what actions should be taken up to this point and what to do so as not to violate the law when calculating wages.

Grounds for calculating and paying wages

The main regulatory act regulating the procedure and conditions is the Labor Code of the Russian Federation. It contains the main key points which must be taken into account when setting and paying wages:

  • the procedure for determining and the value of the minimum wage,
  • constituent elements of wages,
  • wage systems,
  • order and restrictions on deductions from wages.

In the future, each employer, whether it be an entrepreneur or an organization, determines the main parameters of the remuneration of their employees in local regulations:

  • collective agreement,
  • salary regulations,
  • position on bonuses (motivation).

The amount of remuneration for specific positions is established by the staffing table. And already with a specific employee, his salary is agreed in the employment contract.

Please note: In an employment contract concluded with an employee, the employer must indicate the specific amount of wages (salary, tariff rate) of the employee being hired. Drawing up an agreement without specifying a specific amount of remuneration, for example, only with reference to the staffing table, is illegal (Rostrud Letter No. 395-6-1 of 03/19/2012).

The amounts of wages paid monthly and determined on the basis of the above documents, as well as time sheets, work orders and other documents, are indicated in the payroll.

Components of wages

The remuneration of each employee may depend on the content of the internal local acts of the employer and agreements drawn up in the employment contract. According to labor legislation, the remuneration of a particular employee may consist of the following parts:

  • remuneration for work (actual salary, for example),
  • compensation payments (additional payments, compensations),
  • incentive payments (bonuses, allowances, other remuneration).

As already mentioned above, general terms and Conditions remuneration for work is established by the employer by issuing internal local regulations. A significant part of the salaries of many employees are various additional payments and bonuses.

Additional payments to various categories of employees may be established by internal local acts. The most common grounds for surcharges are:

  • for seniority (for those employees who for a long time work for an employer)
  • for the intensity of work
  • for irregular working hours
  • for knowledge foreign languages(naturally, if this knowledge is used in the work).

In some cases, such surcharges common to the entire team are established on the basis of the desire of the employer (his personnel policy), in others, based on the requirements of the law.

Some bonuses may be set as a fixed amount, which will be paid monthly, others as a percentage of salary, or the set amount will be calculated in proportion to the hours worked.

Bonuses play an important role in the payment of wages, and in the motivational policy of employers in relation to their employees. They can also be in the form of a fixed amount or a percentage of salary. As often happens, the employee receives such payments monthly in approximately the same amount. In this regard, many employers have introduced the practice of reducing the amount of the monthly bonus in case of dishonest performance of their duties by employees. Such actions of the employer are usually called a fine, although in fact no deductions are made from the employee's salary.

Expert opinion

Roman Efremov

More than 7 years experience. Specialization: labor law, social security law, intellectual property law, civil procedure, criminal law, general theory rights

Forms of wages

The following forms of wages are legally approved:

Time wage
It is calculated based on the hours worked at the established hourly rate. Often this form of earnings is used if:

  • the final output does not depend on the employee and his skills, there is a direct relationship between the output and the technological process;
  • the result of labor cannot be calculated with accuracy (scientists, teachers, civil servants, etc.).

In turn, time wages are classified in two directions:

  • simple salary, also called "bare salary", "rate";
  • time-bonus earnings, which provides for the possibility of obtaining additional financial preferences, subject to the achievement of a certain result.

piecework salary
Directly depends on the amount of the final product, it is used in situations where the result of labor is closely related to the efforts of the employee himself.

There are such types of piecework wages:

  • simple income;
  • piecework bonus payment, in which a bonus is guaranteed to an employee for achieving certain labor indicators;
  • piecework-regressive salary: rare, provides that payment is at one rate for the fulfillment of the set norm, for overfulfillment of the plan, the rate is reduced;
  • piecework-progressive earnings: within the framework of the plan, one rate is applied, if the norms are overfulfilled, payment is made at higher rates;
  • lump-sum wages, in this case, the final earnings depend directly on the cost of the work performed. It is used in areas where there is a need to perform certain work.

Earnings can be differentiated depending on the location of the labor object. For the regions of the Far North and areas equated to it, increasing coefficients apply.

Payroll payroll

For most employers, the final document prior to the direct issuance of wages is the payroll. Depending on the terms of payment of wages and the material equipment of the entrepreneur or legal entity one of the three statements provided for by regulatory enactments is applied:

Completing the payroll correctly:

  • settlement and payment,
  • payment,
  • calculated.

Employers with a small number of employees use an expense and cash order in their activities. In view of the widespread practice of paying salaries to bank cards payroll is becoming more and more popular among employees.

The payroll form is established by Rosstat. A document is drawn up in the employer's accounting department based on the results of work for the month. The basis for filling out the statement is the data of documents on the development and use of working time:

  • staff list (contains salaries and tariff rates),
  • orders (on hiring, on the establishment of additional payments, on bonuses, vacations, etc.)
  • timesheets (with time wages),
  • work orders (for piecework wages),
  • applications for the use of standard deductions and notices from the IFTS on the application of property and social deductions,
  • executive documents (writs of execution, court orders, decisions of bailiffs) with deductions from wages,
  • disability sheets.

A statement is drawn up in one copy. Stored after compilation for five years. The person responsible for compiling the statements is (the main one, or the only one in a small enterprise, or an accountant - a calculator in large enterprises, where each accountant has his own specialization). The statement is signed, depending on the form used, by the head, chief accountant, cashier and accountant who compiled the statement.

In the statements on which the issuance of wages (payment and settlement and payment) is made, the signatures of employees who received wages, or records of the deposition of unreceived amounts, are affixed.

The procedure and formulas for calculating wages

Having dealt with the grounds for paying wages, the documents that are used in this case, and the components of wages, we will consider the question: how to calculate the salary of an employee. Practitioners, accounting staff, calculators have developed appropriate formulas that allow them to calculate the wages of employees.

So, in particular, the formula for calculating salary according to salary is as follows:

ZP \u003d O / Dr * Do + P-N - U

ZP - salary per month.

Oh, salary.

Dr - working days according to the production calendar.

Until - the days actually worked by the employee.

PND - Bonuses, additional payments, allowances, other incentive and compensation payments. At the same time, such payments can be established both in a fixed amount and depending on the number of days worked in a month.

H - personal income tax. The tax rate is 13% of the payment amount. It is worth noting here that certain categories of citizens are entitled to a tax deduction. And in this case, the payroll tax is not withheld, or withheld from a reduced tax base. For example, if the deduction for a child is 1,000 rubles, then with a monthly salary of 20,000 rubles, the tax will be withheld only from the amount of 19,000 rubles.

Y - hold. Here it is necessary to pay attention to the fact that general rule the amount of deductions from the amount of wages cannot exceed 20%. Special rules are provided, for example, for deductions for several writ of execution - 50%, for deductions for the payment of alimony - 70%.

To calculate wages on piecework wages, a different formula is used:

ZP \u003d C1 * K1 + C2 * K2 + Cn * Kn + P + DV-N - U

The following indicators are added to the explanation of this formula:

C1, C2, Cn - piece rates for the products produced by the employee (product, operation, work, etc.)

K1, K2, Kn - the number of units produced by the worker. For example: 50 cylinders or 70 drilling operations.

DV - additional remuneration that is paid to an employee on piecework wages, for days that are non-working and holidays.

At the same time, pieceworkers can, as can be seen from this formula, be involved both in the performance of one operation (manufacturing of one part) and in several.

From the total amount of wages for the month, it is necessary to deduct the advance payment already received (wages for the first half of the month).

The payroll process is quite complex. The calculator may forget to take into account this or that document, make a mistake in the calculations, and so on. All this can lead to violation of the rights of the employee. To minimize cases of incorrect calculation of payments to employees, the Labor Code of the Russian Federation provides for the obligation of the employer to inform his employees about all components of his salary, their amounts, taxes paid and other deductions. Every month, before the payment of wages, employees must receive a printout of the components of the salary, the so-called "receipt", by which they can check how the salary was calculated and whether it was paid correctly.



© 2022 We know everything about foundations. Job. Materials. Choice. Documentation