How should salaries be calculated correctly? Salary calculation formula: example

Payroll calculation is a mandatory monthly procedure at every enterprise that employs employees. This process is inseparably associated with contributions to the tax office and, accordingly, requires high attention and enormous responsibility.

Salary calculation procedure

So, let’s look at how wages are calculated and other related nuances. The main points of this process in our state are regulated by the Labor Code, and the government acts as the guarantor of the relationship between employer and employee. This means that careful monitoring and control is carried out on the timely payment of employees and compliance by employers with payment deadlines. Article 136 of the Labor Code determines the period for calculating wages - twice a calendar month.

In addition to this rule, each individual institution may have its own Regulations on remuneration for employee activities, but they cannot change the rights of employees for the worse, compared to the criteria approved by the Labor Code. This means that if a company has established internal regulations on wages to pay wages only once a month, then it is breaking the law and may be subject to administrative liability. As for certain numbers, they are set by managers at their own discretion, in accordance with labor regulations and collective agreements.

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

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

Payroll principles

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

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

Documents for payroll

Let's consider on the basis of what documents wages are calculated. The basis for its formation are the following documents:

1. Order for hiring an employee. An extract from the order is sent to the accounting department, where an employee’s personal card is formed on the basis of it and a personal account is registered. The employee’s hiring document displays information about the date on which he was hired, the amount of salary, bonuses due, etc. If the order was completed correctly and promptly submitted to the accounting department, then the salary will be transferred on time.
2. Don't know what document is used to calculate wages? The basic data that is required is given in the time sheet and the staffing table.
3. Contract of employment.
4. Documents indicating the amount of work done (for piecework calculations).

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

1. Service notes of various kinds.
2. Order on bonuses for employees.
3. Collective agreement.
4. Regulations on remuneration.

Salary and salary

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

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

Time and piecework payment

Quite often you can come across the question online: “How are wages calculated in budgetary organizations and private employers”? In government agencies, the system of remuneration for labor activities and the procedure for calculating wages are determined by Legislation, and in private enterprises - by the founders. But, regardless of the type of organization, payment for work activities must be made in full compliance with the Labor Code of the Russian Federation. To date, two forms of remuneration have been established:

1. Time-based.
2. Piecework.

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

1. The salary amount is divided by the number of working days according to the calendar and multiplied by the number of days actually worked.
2. All types of compensation and incentive payments are added to the result obtained.
3. Next, income taxes and withholdings (if necessary) are subtracted from the amount received. In accordance with the legislation, it is impossible to deduct more than 20% of the total income from wages.

With piecework wages, the company must maintain personal statistics of product production. How are wages calculated in this case?

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

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

1. Commission method. When using the calculation option, a percentage of the amount of work performed must be added to the formula to the amount of additional payments.
2. Chord method. Calculation of salary before withholding income tax and other deductions is carried out on the basis of the listing of work performed and in relation to the established deadlines for completion and amount of payment.
3. How are wages calculated based on variable salaries? In this case, the amount of accruals depends on the revenue made over a specified time period.

Director's salary

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

This rule can be circumvented if the director goes on vacation at his own expense. Naturally, this option is suitable for few. Only companies that have temporarily suspended their activities can use it, provided that only the manager is on staff.

Average monthly salary

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

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

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

1. Funeral assistance.
2. Child care payment.
3. Compensation due to loss of ability to work.
4. Maternity benefit.
5. One-time assistance for treatment, vacation, etc.
6. Compensation for travel, mobile communications, food, housing and communal services.

Important! To accurately calculate the average monthly salary, indicators from the entire previous year are taken. The amount of benefits and other payments is subtracted from the result obtained, then this figure is divided by the number of months that the employee worked.

Salary calculation examples

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

So, if during the period established as a time period for calculating wages, lasting a month, consisting of 21 working days, an employee worked 20 days with a salary of 15 thousand rubles specified in the contract, then in this case, according to the formula for calculating wages for hours worked time is calculated as follows:

1. 15,000 x 20/21 = 14,285 rubles.
2. Let's add to this amount bonuses in the amount of 10% of the salary - 14285 + 1500 = 15785 rubles.
3. Next, you should determine the deductions due to the employee - pension, social insurance, compulsory health insurance. These payments are transferred to the funds by the employer.
4. We deduct income tax in the amount of 13% from the salary. Don't know how income tax is calculated on wages? Everything is extremely simple - the salary amount is multiplied by the tax rate of 13%. Let's look at our example: 15785 x 0.13 = 2052.05.

If no other deductions are provided in this case, then the employee’s salary will be 15,785 - 2,052.05 = 13,732.95 rubles.

Withholdings and taxes

The difference between the salary specified in the employment contract and actually paid is the sum of all possible deductions, which are divided into three groups:

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

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

Thirteenth salary

Most likely, every person has heard about the 13th salary at least once. The thirteenth salary is an annual payment to an employee, which is formed from the total income of the organization based on the results of the year. Most often, it is awarded in the form of incentives before the New Year. As a rule, such payments are usually called bonuses based on the results of the year, but it is popularly called the 13th salary, since the amount paid is usually equal to the average monthly salary.

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

Since the salary is not specified in Legislative Acts 13, the accounting department does not have the right to carry it out as remuneration. This payment is documented in the organization’s local documentation as a bonus based on the results of the year or as an employee’s remuneration, depending on qualifications. Moreover, if the thirteenth salary is calculated taking into account the company’s profit for the calendar year, then:

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

The size of the thirteenth salary

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

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

How is the 13th salary calculated for the year?

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

1. Bonuses for all personnel based on the results of the year.
2. Incentive pay to individual employees for good achievements, such as increasing company profits.
3. Prize assigned to highly qualified specialists, etc.

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

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

How to calculate the standard salary for an employee who wants to independently double-check the calculation in the accounting department? When a person is hired, the salary and... In addition to this, when calculating wages, factors are taken into account, as well as the number of days worked and other factors that can somehow influence its final amount. This is what we are talking about.

What should you know in order to calculate your salary accurately and correctly?

When applying for a job, an applicant for a job must negotiate with his employer the amount of wages. And if an employee hears the amount of the amount, he does not always think that the actual payment will be different. The amount of money that is agreed upon during employment is the salary (fixed amount of remuneration). And it will appear in the contract. But how much an employee will actually receive depends on a host of other factors.

What you should pay attention to	Income taxes are deducted from the employee's funds, and the employer makes the insurance contribution from other funds. The employee can receive an advance. The employee may also have obligations to pay child support or other monetary payments. Supplements and coefficients may be applied to the salary of an employee of an enterprise; bonuses and other additional payments may be awarded to him.
What is the calculation formula	The simplest formula includes 3 points: number of days worked; salary size; income tax. The salary is divided by the number of workers. days in a month, then multiplied by the number of days worked.

If an employee of an enterprise does not have to make payments (for example, alimony) and does not receive additional payments, then the salary is calculated as follows:

Tax is deducted from the amount of money received (in the Russian Federation, personal income tax is 13%)

Let's look at one example

The employee's salary is 30 thousand rubles. In his worked month, he had 23 working days per month. The employee took 3 days without saving his salary, therefore, he worked 20 days this month. The salary calculation then looks like this:

30,000 should be divided by 23 and multiplied by 20 = 26,086 rubles. (salary before personal income tax);
26,086 minus 13% = 22,695 rubles. (salaries are paid in person).

However, in practice, such simple calculations practically do not happen. Employees are often paid bonuses, as well as various allowances and compensation. Let's assume that an employee is paid a monthly bonus of 25% of the salary in addition to the regular salary of 30 thousand rubles. And he worked 20 days instead of 23 per month. Then his calculation will look like:

Salary plus bonus (30,000 plus 7,500) = 37,500 rubles. (wage);
37,500 divided by 23 and multiplied by 20 = 32,608 rubles. (salary without personal income tax);
32,608 minus 13% = 28,369 rubles. (salary issued in hand).

In cases where an employee of an enterprise has the right to receive a tax deduction, the tax is calculated in advance, and then it is deducted from his salary. For example, if the salary is 30 thousand rubles and the employee worked all days, then he has the right to a deduction of 800 rubles. Then the calculation will be like this:

30,000 minus 800 = 29,200 multiplied by 13% = 3,796 rubles. (personal income tax after applying the deduction);
30,000 minus 3,796 = 26,200 rubles. (wage).

In regions where working conditions are considered special, a regional coefficient is added to salaries. It should not be confused with allowances for employees of the Extreme Server. The area of ​​the regional coefficient is wider.

The size of this coefficient is established by the Russian Government for each region and there is no regulation here

Each district issues its own resolution. The minimum coefficient is 1.15 - in the same Vologda region and in most regions of the Urals.

This regional coefficient is applied to the actual salary before deduction of personal income tax. To calculate, you should sum the salary with allowances and bonuses, with the exception of one-time cash payments (such as financial assistance or sick leave), and multiply the total by this coefficient. For example, if an employee’s salary is 30,000 and we add a bonus of 7,500 rubles, the calculation will be:

(30,000 plus 7,500) multiplied by 1.15 = 43,125 rubles. (salary before personal income tax);
43,125 minus 13% = 37,518 rubles (in hand).

Example of classic payroll calculation

We will calculate wages for August and September. The employee is given a monthly salary of 65,000 rubles.
In August, the employee worked independently for a full month, and from September 9 to 13 he was granted leave without pay for family reasons.

In this case, the employee’s salary for August is 65,000 rubles (65,000 divided by 23), and for September 56,136 rubles. (65,000 divided by 22 (22-3)).

Salary calculation example

As of August 1, Ivanov’s salary was 25,000 rubles. In the summer, from August 15, he was transferred to a higher and paid position as a specialist and his salary was increased to 30,000 rubles.

There were 23 working days in August:

from the beginning of the month to August 14 there were 10 slaves. days;
from August 15 to August 31 there were 13 slaves. days.
The accountant calculated the salary for each month of these periods. For the time period from August 1 to August 14 (taking into account the old official salary), the accountant calculated the amount:

25,000 rub. : 23 days for 10 days = 10,869 rub.

RUB 30,000: 23 days. for 13 days = 16,956 rub.

Total salary for August was:

RUB 10,869 plus 16,956 rub. = 27,826 rub.

Example No. 2

An employee works in shifts and is paid an hourly rate. His salary depends on the number of hours at the workplace and the standard working hours. The driver of Master LLC Pirogov has a cumulative time record. The accounting period is 1 month, the hourly rate is 180 rubles. The norm for August is 184 hours. However, from August 18 to 25, the driver took a vacation at his own expense. For this period, based on the work schedule of this employee, there were 48 workers. hours. This means that his norm was 136 hours. That's how long he worked.

How is salary calculated for a part-time working month?

Example No. 3

Mikeshin's salary is 20 thousand rubles. This month has 23 working days

Then Mikeshin’s wages are calculated:

Divide 20000 by 2319 and subtract 13%*(20000/23*19).

20000+4000=24000 rub. – the amount of payment for one working month.

Let’s assume that Mikeshin, under the same conditions, is granted the right to a tax deduction in the amount of 800 rubles. Then:

24000/23*19=19826 rubles – wages for days worked without personal income tax.

319826-800=19026 rubles – tax base

19026 *13%=2473 rubles – personal income tax

19826-2473=17352 rubles - Mikeshin will receive it in his hands.

11.11.2019

How to calculate salary (wages) 2018 - by salary, for less than a month, average monthly, personal income tax, per day, correctly, for an employee

According to the current Labor Code of the Russian Federation, labor activity and payment are regulated. Article 136 determines the methodology for making calculations, as well as the time frame within which remuneration is issued.

Various acts and standards are developed based on the Labor Code of the Russian Federation. How to calculate salary is determined according to the formula.

According to regulations, any organization must create suitable working conditions, including timely payment.

The rights of workers must be respected by the employer, which is controlled by the state.

What it is?

Wages are remuneration paid in monetary terms to an employee by an employer. Awarded for completed duties. Regulation is carried out by the employment contract.

Depending on who the employer is, the salary will be called:

• for civil officials - salary;
• for the military - salary;
• for executives - official salary;
• for other employees employed in various fields - wages.

Difference from salary

In order to understand the difference between salary and salary, it is necessary to define these concepts.

Salary is the rate that is set by the employer when hiring an employee. This indicator is indicated in the employment agreement and order. The salary serves as the basis for calculating subsequent payments.

To calculate it, the amount of the salary is taken with an increase in interest, in accordance with the contract, various allowances and compensations.

Normative base

The rules of calculation and accrual are regulated by the following regulations:

How to calculate an employee's salary?

Any employee should know what exactly the salary consists of and how it is calculated. It all depends on the specific situation.

Average monthly

The rules defining how the average monthly salary is calculated are enshrined in Article 139 of the Labor Code of the Russian Federation.

In accordance with the regulatory legal act, the following must be taken into account when calculating:

• what salary was accrued over the last year;
• what time is actually worked in each month.

The month is determined based on calendar data - from the 1st to the 30th or 31st.

Algorithm for calculating average monthly salary:

1. All payments for the billing period are added up.
2. The billing period is determined - according to calendar data. But it is not taken into account if the employee was not at work for some time, but his salary was retained, he was disabled or was on leave for various reasons and receives benefits, has additional days off with his salary preserved.
3. The resulting amount is divided over the entire billing period.

Per day

The daily wage is determined as follows:

Daily salary = the resulting value determined by the formula/number of working days for a certain period.

For example, in April the norm is 22 days. A full month is paid in the amount of 20,000 rubles. The employee took 2 days off at his own expense.

20,000/22*20=18181.82 rub.

For a full month

To calculate wages, you need to know the salary and personal income tax rate.

The salary is the amount of the salary - personal income tax deduction. Rate in the Russian Federation = 13%.

For example, the salary is 38,000. The month was worked in full and no fines or penalties were accrued, then:

38000 – 13%=38000 – 4940 = 33060 rub.

In less than a month

Let’s assume that the employee worked only 9 out of 23 days. 14 were rest days at his own expense.

To calculate you need:

1. Determine average earnings. With a salary of 38,000/23 = 1652.17 rubles.
2. Then you need to determine the part of the salary that is compared to the actual time worked: 1652.17 * 9 = 14869.53 rubles.
3. Next, you can determine the salary for 9 days: 14869.53 - 13% = 12936.49 rubles.

By salary

Therefore, let's consider this option:

• salary 38,000;
• bonus amount is 15% of salary;
• tax deduction for 1 child – 750 rubles;
• out of 24 days, 21 were worked.

The calculation is carried out as follows:

• 38000 + 5700 = 43700 bonus and salary;
• 43700/24*21 = 38237.50 – salary excluding tax deduction;
• 38237.50 – 750 = 37487.50 – salary for actual time worked, taking into account the tax deduction;
• 37487.50*13% = 4873.375 – personal income tax, taking into account the deduction;
• 38237.50-4873.375 = 33364.13 – salary that the employee will receive.

Regional coefficient

In areas with difficult climatic conditions, a coefficient is added to the salary. The size is determined by the Government of the Russian Federation. This coefficient is not a northern surcharge.

Let's look at how wages are calculated in this case:

• salary 38000;
• bonus 15% of salary;
• there is no tax deduction;
• regional coefficient 1.8.

The calculation is carried out as follows:

• under these conditions, salary + bonus will be 43,700;
• 43700*1.8 = 78660 – salary + coefficient;
• 78660-13% = 68434.2 - this amount is due to the employee in his own hands.

Thirteenth salary

The 13th salary can be calculated in one of the following ways:

• a clearly fixed rate is determined for some specialists;
• a percentage or coefficient of the annual salary is established;
• calculated based on average earnings for 1 year.

If with the first 2 options everything is simple and clear, then the last one requires explanation. For accountants, this is the most problematic method of calculation.

The hours worked and monthly payments for each employee are taken into account. And if the salary increased within 1 year, then this fact is also taken into account.

Calculation example

The 13th salary is paid at the end of the year. Employees who have worked for 1 or more years can usually count on a bonus. The source is determined by the position of the organization.

Typically the formula used is:

(Salary*12 months)*10%

(38000*12)*10%=45600 – the amount of 13 salaries.

Accrual procedure

When calculating wages, tax deductions and other forms of withholding are taken into account:

Salaries are calculated according to the following procedure:

• counting the days worked by the employee;
• calculation of bonuses and other forms of remuneration;
• accounting for deductions;
• salary calculation for an employee.

Forms of payment

Accrued according to 2 options:

• piecework - depending on the employee’s productivity;
• time-based – depending on the time spent on work.

The above forms are divided into subcategories:

1. Simple-time-based. Usually used in stable production conditions.
2. Time-based bonus. Applicable if production conditions and employee qualifications differ. Various factors are taken into account - economic, psychological, etc.
3. Direct piecework. It increases depending on the amount of work done by the employee based on prices.
4. Piece-progressive. Products, services, etc. are paid within the limits of standards. Anything that exceeds the norm is paid at increased rates.
5. Piece-premium. Paid based on the quantity of products produced or work performed, taking into account their quality and other factors.
6. Chord, chord-premium. With this category of payments, the time frame within which the work must be completed is determined.

The procedure for the relationship between the employee and the employer is established Labor Code of the Russian Federation, according to which the procedure for remuneration must be determined by an employment (collective) agreement. And also comply with the current employer’s remuneration systems, the employee’s qualifications, the complexity of the tasks performed, and also be proportionate to the amount of labor expended and the employee’s time.

One of the remuneration systems is the salary system, in which the employee receives a fixed salary for a fully worked pay period. Despite the number of working days in a month, the formula for calculating wages is based on a formula in which a person who has worked a full month receives a fixed amount of salary. The salary system can be combined with a bonus, piece-rate payment, in which the employer, in addition to the salary, can pay bonuses for the achievement of any indicators for the whole company, structural unit, branch, etc.

How to calculate salary by salary using a calculator

Here are step-by-step instructions for using an online calculator that will help you easily calculate the amount to be paid to an employee on the salary system.

Step 1. In the first line of the calculator, enter the salary amount established for the employee by the employment contract. This will be the full amount before personal income tax is withheld.

Step 2. Indicate in the calculator the number of days worked in the billing period. Let’s assume that in June 2019 the employee worked 17 days instead of the 20 days required according to the production calendar, since he was on vacation at his own expense for 3 working days. Enter the number 17 in the second line of the calculator.

Step 3. In the third line in the drop-down menu, select June 2019 and immediately see how the calculated amounts change, since the number of working days according to the production calendar in each period is different.

Step 4. We look at the final result that the calculator gives. For 17 out of 20 days worked, the employee is entitled to 17,000 rubles. salary instead of 20,000 rubles. The program will also issue the amount of personal income tax to be withheld and the amount to be handed over to the employee.

Salary based on salary: documentation

1. An order to hire a specialist with a salary in accordance with the staffing table. It should be noted that due to the fact that the Labor Code of the Russian Federation contains a reference to the staffing table, often when checking by the labor inspectorate, the absence of this document is regarded as an error.
2. The official salary established for a given employee, the fixed amount of which is determined by an employment or collective agreement.
3. The number of days worked by an employee in a calendar month is documented in a time sheet. The unified form of this document is mandatory for public sector organizations and approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n; for other business entities there are unified forms, including the Working Time Sheet (form T-13) and the Working Time Sheet and calculation of remuneration (form T-12), are not mandatory for use (Law “On Accounting” No. 402-FZ of December 6, 2011). If an organization that is not a state organization decides not to use unified forms, it enshrines in its local regulations independently developed forms of documents for recording working hours.

When paying for the month worked, the employee must provide a pay slip, the form, procedure and frequency of submission of which the organization develops independently.

Salary calculation based on salary

Let's look at how to calculate the required amount without a calculator. As already mentioned, if an employee worked for a full month, regardless of the number of working days, he is due to be paid the amount established by the labor (collective) agreement. In cases where an employee has worked for an incomplete period (hiring or dismissal, sick leave, business trips or absences for other reasons), a salary calculator will help calculate the salary. However, salary calculation can be done simply by knowing the formula:

The Labor Code of the Russian Federation establishes that the employer is obliged to make payments for the period worked at least twice a month, on established dates. In this case, the calculation for each half of the billing period must be made taking into account the time actually worked, i.e. it is impossible to formally approach the payment for the first half. When calculating wages based on salaries for the first half of the period, it is better to use a calculator.

Thus, if an employee has fully worked the pay period, and the first and second halves have the same number of working days, then he must be paid in equal installments.

It is important to remember that personal income tax is transferred to the budget only once - at the final settlement. Thus, in cases where the full amount is paid for the first half, excluding personal income tax, then at the end of the month a situation may arise when the employee has nothing to withhold tax from. In this connection, the accountant asks the question: how to calculate salary based on salary, what calculator to use?

In this case, there may be several options. But the most applicable method is in which the salary for the first half of the period is calculated minus personal income tax, but the withholding and accrual of tax are not reflected.

For example, an employee’s salary is set at 30,000 rubles. Payments established by the company regulations are made: for the first half of the month - on the 25th, the final payment for the month - on the 10th. The employee did not apply for standard deductions for this place of work. He worked the entire period, the number of working days according to the production calendar was 24, the first half accounted for 13 working days.

Thus, on the 25th, the organization included in the salary payment sheet for the first half of the period the amount of 14,137 rubles minus personal income tax.

The accounting records reflect the following entries:

• based on the results of the month, salary calculation: Dt 70 Kt 51 14 137;
• On the 10th of the next month the payment will be 11,963 rubles. and the accounting entries will be as follows: Dt 70 Kt 51 11 963;
• on the date of settlement with the employee, it is necessary to reflect personal income tax: Dt 70 Kt 68 3900 rub.;
• Personal income tax payment is made no later than the day following the payment of wages: Dt 68 Kt 51.

Money loves counting.

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

What types of wages are there?

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

Main and additional

A tariff rate is a fixed amount of payment for fulfilling a standard of work of a certain complexity (qualification) for a specific period of time (hours, days).

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

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

Note!

An additional salary is what is paid for overtime work (on weekends and holidays), success in production, and for special working conditions (for hazardous conditions, difficult climatic conditions).

Piecework and time-based

With business moving into private hands, piecework wages are increasingly being used. The amount of income depends on the specific type and volume of work, its quality, as well as the time it takes to complete it.

The most common type in 2018 remains time-based wages.

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

Salary calculation procedure

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

• employment contract;
• regulations on bonuses and various internal regulations on incentive bonuses;
• time sheets, work orders (for piecework wages);
• compensation provisions;
• orders for awards and other incentives.

Note!

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

Factors influencing salary

The amount of wages may be different in organizations with similar activities and for workers in the same professions. How much a person will receive for his work depends on many factors. This:

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

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

Payroll deadlines

Salaries must be paid every half month, i.e. the advance and the remaining amount are paid with a difference of no more than 15 days.

Moreover, the full payment must be made no later than the 15th day of the month following the month worked. Exactly on which days payment is made is established by an employment or collective agreement, or the company’s internal regulations.

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

If the payday coincides with a weekend or non-working holiday, payment must be made before it.

Responsibility for violations of salary payments in 2018

An employer who violates the procedure and terms for accruing money may incur liability: financial, administrative and even criminal.

Financial liability means that, at the request of an employee, the company is obliged to pay compensation for late payment of wages. Its percentage must be no lower than 1/150 of the Central Bank key rate of the amount not paid on time for each day of delay.

Whether the delay is the fault of the employer (or is it, for example, an error of the bank transferring the funds) does not matter when claiming compensation.

Note!

Before making claims, it is important for the employer to first study the provisions of the company’s internal documents.

If wages are delayed by more than half a month, the employee may suspend activities until the full amount due is paid. During this period, he has the right not to appear at work at all. At the same time, during the suspension, he retains his average income.

The employer must be notified in advance in writing of the suspension of work.

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

• civil servants;
• employees of the law enforcement system, employees of the armed forces, as well as employees of bodies ensuring the security of the state and its population;
• workers who provide life support to the population (at ambulance stations, gas, water, electricity supply organizations, etc.)
• in companies servicing hazardous types of production and equipment;
• during periods of emergency and martial law.

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

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

In case of repeated violation, the penalties become stricter:

• a fine of 10 to 30 thousand rubles is imposed on individual entrepreneurs. ;
• the official is disqualified for 1-3 years or receives a fine from 20 to 30 thousand rubles.;
• a legal entity is punishable by a fine from 50 to 100 thousand rubles.

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

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

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

Partial nonpayment of wages is a situation where the employer remains in debt of half or more of the amount due.

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

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

Preliminary information about the employer can be found in the Unified State Register - these are registers that allow you to obtain information, including reputationally characterizing the company.

Actions of an employee in case of salary violations

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

1. To the employer

   You have the right to demand payment of compensation (including moral damages), indexation. This should be done in writing, correctly drafting the claim and handing it over against signature.

2. To the labor inspectorate

   You need to write a statement demanding that the employer comply with labor laws. The appeal must contain a description of all violations, references to laws and internal regulations.

3. To court

   File a lawsuit demanding to force the employer to pay all the required amounts and apply penalties to him. This method requires legal elaboration - collecting evidence (including certificates from the employer), and correctly drawing up a claim. After sending the document to the necessary authority, you will have to defend your position in court and submit petitions in a timely manner.

To ensure that you defend your rights, you should use the services of a lawyer specializing in labor law.

Summary

The salary level primarily depends on the criteria that the employee and the employer have agreed upon among themselves by concluding a written employment contract. A citizen needs to monitor the standards adopted by the organization regarding bonuses and various incentives.

Independent checks of the calculations provided by the accounting department are required. If something is unclear in the accruals, you should understand it in as much detail as possible.

Note!

Incorrect calculation of wages subsequently affects the amount of payments for vacation, sick leave, pensions, and the receipt of what is due to heirs for a deceased relative.

Labor legislation changes quite often, so if difficulties arise, it is worth consulting with lawyers. Inconsistencies must be resolved immediately, otherwise you will have to go through lengthy legal procedures, which is long and not always financially justified.

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

Return