Payroll calculation is carried out in accordance with the requirements of the Labor Code of the Russian Federation. To determine the amount of payments, it is necessary to use the rules for maintaining accounting records, take into account the applicable wage system in production and rely on the provisions of local acts of the enterprise.
To make the calculations correctly, you must take into account regulatory requirements:
- Art. 133 of the Labor Code of the Russian Federation - how to correctly deduct the minimum income of an employee;
- Art. 136 of the Labor Code of the Russian Federation - terms and procedure for transferring funds;
- Art. 137 of the Labor Code of the Russian Federation - application of restrictions regarding deductions from wages;
- Art. 139 of the Labor Code of the Russian Federation - rules for subtracting average pay;
- Art. 142 of the Labor Code of the Russian Federation - responsibility of the employer;
- Art. 144 of the Labor Code of the Russian Federation - wage options for budgetary and government institutions;
- Art. 135 of the Labor Code of the Russian Federation - remuneration under special conditions;
- Art. , , Labor Code of the Russian Federation - how to properly pay for work on holidays, night days and overtime;
- Art. 157 of the Labor Code of the Russian Federation - payment for downtime.
In addition, Art. 122 of the Labor Code of the Russian Federation indicates that the amount of earnings will be maintained even if there are holidays during the working period.
Calculation examples
Calculation of salary for less than 30 days can be done in several ways:
Salary amount / number of working days * number of days used
Another method used is to subtract the average earnings for the required period. To do this, the salary is divided by the average monthly number of calendar days, in 2018 this figure is 29.4, and multiplied by the number of days worked:
(Salary / 29.4) * number of days the employee worked
Example 1: the mechanic was at work in January for 15 days, with 21 working days, his salary for 30 days is 45,500 rubles.
Therefore:
The mechanic earned 45,500 / 21 * 15 = 32,500 rubles in January
Example 2: the seamstress began her duties in February for 13 days, her salary for 30 days is 34,000, which follows:
(34,000 / 29.4) * 13 = 15,034.01 rubles earned by the seamstress
Additional payment up to the minimum wage and at salary
The minimum wage is mandatory for all employers to comply with, and the salary must be equal to it or higher if the employee has fulfilled the norm in full. If he worked only for a certain time, for example, 3 days within 30 days, then the salary is paid in proportion to the period applied.
Example: the employee got a job at the end of January, before its end he managed to work 5 days out of 22, the employee’s salary is 30,000, then:
30,000 / 22 * 5 = 6818.18 rubles
This figure is below the minimum wage, however, the employer is not responsible for this, since the employee did not work the required number of days.
The amount of payments for a specialist working on a salary for an incomplete month is calculated according to a simple scheme, when the salary is divided by the number of working days and multiplied by the days actually spent at the workplace.
However, there are situations when the specialist was absent, but the payment remained the same, then in order to calculate the earnings for these days, it is necessary to use a formula that subtracts the average monthly earnings, using the average monthly number of days as 29.4.
Subsequently, the amounts for the days used by the employee and for the days of absence with the preservation of salary are summed up.
Nuances of different remuneration systems
When calculating earnings it is necessary to additionally take into account the applied remuneration system.
Piecework
It implies payment for the volume actually completed, then it is necessary to multiply the cost, for example, of one part by the number of parts produced.
Example: an employee produces screws, the cost of one is 10 rubles, with an incomplete working month he produced 2,000 screws, then his payment for this period will be 20,000 rubles, without bonuses and allowances.
Time-based
This system involves the payment of funds for a certain billing period, for example, 30,000 rubles for 30 days. If the billing period is not fully used, you simply need to multiply the payment for the day by the amount of time actually worked.
Example: the seller worked 15 days instead of 22 with a salary of 20,000 rubles, then:
Commission
In this case, the number of days missed directly affects the amount of earnings. If an employee misses even one day, he will lose the opportunity to work it. However, for the employer, it does not matter how long the employee worked, the main thing is the result.
Example: The employee needs to meet a sales target of 300,000 to receive a 5% payment. In less than a month, he sold products worth 200,000 rubles, then:
200,000 * 5% = 10,000 rubles
If this system is associated with a time-based system, then earnings are recorded differently, since in addition to a percentage of sales, the employee receives a monthly salary, which decreases when working days are missed.
Example: if we add to the previous example a salary of 30,000 rubles, but the employee worked 14 days instead of 22, then:
30,000 / 22 * 14 = 19,090.91 + 10,000 commission = 29,090.91 rubles
Shift work
It implies payment of funds for one shift; the amount of money earned will be equal to the number of shifts worked in 30 days.
Example: the seller works 2 days every other 2 days with a payment of 200 rubles per shift. If in January he worked 14 days, then 3,800 rubles of salary will be accrued.
Using the calculator
To make it easier to calculate, there is online calculator, in which you only need to enter the required numbers:
- number of working days;
- the number of days actually used for work;
- salary size
Upon dismissal of an employee
If an employee worked part-time and quit, it is necessary to calculate earnings based on the applicable wage system in production.
In addition, you should remember about compensation for unused vacation, which is calculated if the employee worked more than 15 days.
Example: the employee worked at the company for 15 days and quit, his salary is 20,000 rubles, then:
20,000 / 22 * 15 = 13,636.36 rubles
13,636.36 /15 = 909.09 rubles, which follows
909.09 * 2.33 = 2118.18 rubles due as compensation
13,636.36 + 2118.18 = 15,754.54 calculated for 15 days spent at the enterprise
When working more than 15 days, according to the law, it is necessary to take into account compensation for vacation as for a whole month, the amount of which is 2.33 days.
If there are holidays at the beginning of the month
If the employee’s payment system implies the presence of a salary, then the number of public holidays in no way cannot affect its size, if all other working days are spent at the workplace in full.
If the month is not fully worked out, then the calculation is made in a standard form using the appropriate formula. In this case, holidays are not considered non-working days.
In case of establishing part-time work
In this case, payment is made based on hours and days worked. Example: a personnel employee turned to management with a request to assign a part-time job of 4 hours daily for 30 days, his salary for a 5-day week is 30,000 rubles. It follows that in this period he must work 87 hours against the required 175, but the specialist worked only 60 hours.
What comes out:
30,000 / 175 * 60 = 10,285.71 rubles will be received by the personnel officer for an incomplete period
Working on a day off
Going to work on holidays must be carried out according to the order of the head.
Sometimes, when there are not enough hours in a month to receive their usual salary, workers go out to work on their days off.
When calculating wages in this period, it is necessary to take into account the double tariff when calculating wages on a day off, since this requirement is provided for by law.
It follows from this algorithm:
- Salary calculation according to formulas for partial months during working hours.
- Separate calculation of weekends.
- Summation of the obtained results.
An incomplete period for the correct calculation of wages must be recorded accordingly in time sheet. Moreover, depending on its type - partial days or weeks - the number of hours worked or the number of days off is reflected.
In addition, if there was an employee initiative, there must be application for such a schedule and the corresponding order from the manager. These documents are the basis for the accountant when calculating salaries.
The employee must also receive a payslip with a full indication of all deductions and charges.
If an employee is the parent of young children, he is entitled to a tax deduction, and it does not matter how long the employee has worked, according to the law, he is entitled to a deduction in the established amount.
That is, if an employee earned 14,000 rubles, and the deduction is 3,000 rubles, then personal income tax is deducted from the amount of 11,000 rubles minus 3,000 rubles.
Moreover, if the amount of the deduction is greater than the employee’s earnings, then the remaining amount must be transferred to the next month, but only within one year.
In accounting, the reflection of wages for part-time work is displayed with the following postings:
- Dt. 91.2 Kt. 70;
- Dt. 70 Kt. 50 (51).
Reflection in the accounting of wages on the credit of account 70 indicates settlement with personnel for wages.
In addition, the amount of accrued wages can be included in compound:
- expenses for ordinary activities;
- property value;
- other expenses;
- reserves for future expenses;
- future periods.
Reflection in 1C
Most enterprises use specialized programs for accounting, and 1C is the leader. To reflect in it the accounting of a part-time working month, you must perform the following actions:
- generate a document justifying payment for this period;
- draw up a report card;
- perform payroll calculations;
- generate a payslip and statement;
- issue an order for the bank.
Conclusion
Calculation of wages for a part-time working month must be carried out taking into account all the subtleties - the wage system, the presence of part-time days or holidays in this month, registration of dismissal compensation if the employee has not fully worked the pay period.
Additional information is provided in the video below.
Example 1
The employee was hired on September 10, 2018, he was given a salary of 45,530 rubles, and a work schedule of 5 days a week. In September 2018, according to the production calendar, the standard is 20 working days. According to the timesheet, the employee worked 15 working days in September.
Salary calculation for September:
RUB 45,530 / 20 days x 15 days = 34,147.50 rub.
Example 2
When hiring, an agreement was reached on wages at a rate for each shift. The employment contract specifies the cost of a shift – 4,550 rubles. In September, the employee was supposed to work 7 shifts, but worked 4. Calculation of his income:
4 x 4550 rub. = 18,200 rub.
Example 3
The employee works on a piecework basis with a five-day working week. The tariff per unit of manufactured product is 155.50 rubles. On the day, the employee must fulfill the production norm, which corresponds to 15 products. There are 20 working days in September, but the employee actually worked 6 days, since he was hired on September 21. The plan was fulfilled for each work shift. Salary calculation:
15th ed. x 155.50 rub. x 6 days = 13,995 rub.
Example 4
In September, the employee took another leave for 14 days from the 10th to the 23rd. For these days, he was accrued vacation pay in the amount of 7,488.20 rubles. The employee's salary is set at 11,000 rubles, and a monthly bonus of 25% of the salary is paid for the time worked. The standard working time in September is 20 days. How to calculate salary for less than a month:
according to the report card, before the start of the vacation, the employee worked 5 days, after the vacation there were another 5 days worked - a total of 10 days worked in September;
The salary amount for September is displayed: 11000 / 20 days. x 10 days = 5500 rub.;
the size of the bonus is determined: 5500 x 25% = 1375 rubles;
total income for September is 14,363.20 rubles. (salary 5500 + bonus 1375 + vacation pay 7,488.20).
Example 5
An accountant works part-time 4 hours a day, 5 days a week. According to the staffing schedule for the position he holds (full-time), the salary is 12,200 rubles. In September 2018, the employee took 1 day of vacation at his own expense and worked 19 days. The standard working time for a full-time job is 20 days (160 hours).
According to Art. 93 of the Labor Code of the Russian Federation, when working part-time, wages are calculated in proportion to the time worked. The calculation will be as follows:
19 days x 4 hours = 76 hours worked in September.
12,200 / 160 hours x 76 hours = 5,795 rubles.
Example 6
The employee took leave from September 10 to 12 at his own expense, these days are not subject to payment, they fall on working dates, i.e., according to the working time sheet, the time worked will be less than the September norm (20 days) by 3 days (17 days .). After returning from vacation, the employee, with his consent, was required to work twice on weekends - on the 22nd and 29th. The employee's salary is 11,350 rubles. per month. How to calculate salary for less than a month:
The amount of salary accruals is displayed: 11,350 / 20 days. x 17 days = 9647.50 rub.;
the amount of remuneration for work on weekends is determined, taking into account the fact that involvement in work on non-working days should be remunerated at double the rate: 11,350 / 20 days. x 2 days x 2 = 2270 rub.;
total accruals for the month amounted to 11,917.50 rubles (9647.50 + 2270)
Example 7
The employee was sick from September 10 to September 19, 2018 (8 days). The salary is set at 38,700 rubles, work experience is more than 8 years (i.e. sick leave is paid in the amount of 100% of average earnings). The average salary for calculating sick leave, calculated for the billing period 2016-2017, is 1,537.98 rubles. in a day. The employer company is a participant in the Social Insurance Fund pilot project, when the Social Insurance Fund pays benefits directly to insured persons. In September, the working hours are 20 days.
The salary amount for September is displayed - 23,220 rubles. (38,700 / 20 days x 12 days worked);
the employer calculates temporary disability benefits for the first 3 days of illness - 4,613.94 rubles. (1537.98 x 3);
the employer's total accruals are 27,833.94 rubles. (23,220 + 4613.94);
For the remaining 7 days of sick leave, the Social Insurance Fund makes an accrual of 10,765.86 rubles. (1537.98 x 7 days).
The employee's accrued income for September is RUB 38,599.80. (27833.94 + 10765.86).
This article is a guide for those who need to correctly calculate vacation pay. It lists the documents that must be completed and provides formulas for calculating average earnings in 2019. In addition, the article contains examples for all sorts of situations: when the billing period has not been fully worked out or not worked out at all, when an employee’s salary has been indexed, a bonus has been given, etc. It also tells how to calculate taxes, contributions and reflect them in accounting.
How to prepare documents for vacation pay
1. Vacation schedule. It is drawn up at least two weeks before the start of the calendar year, based on the wishes of employees, legal requirements and the interests of the employer. Both the employer (organization or individual entrepreneur) and employees are required to comply with the schedule (Article of the Labor Code of the Russian Federation). There is a unified form. It contains, among other things, columns 8 and 9. They must be filled out if the originally planned vacation was subsequently postponed.
2. Employee statement. It is written when you need to go on vacation outside of your schedule. If the schedule is followed, then you can do without an application.
The employee must submit an application in advance so that the accounting department has time to calculate and pay vacation pay no later than three days before the start of the vacation.
Application example
General Director of LLC "ChOP "CheKa"
Mr. Dubinin I.O.
from security guard A.A. Simonov
Please provide me with annual paid leave for a period of 14 calendar days from November 5, 2019 to November 18, 2019.
______________/Simonov A.A./
3. Notification of the start of vacation. It is necessary if a person will rest according to a schedule. At least two weeks before the start of the vacation, personnel officers must notify the employee about this against signature. If the basis is not a schedule, but a statement, it is not necessary to notify the employee.
4. Order (instruction). It is needed both in case of going on scheduled leave and in case of filing an application. There are unified forms: (for one employee) and (for several employees).
5. Note-calculation. Usually the form is used. The first side contains the start, end, and rest dates. On the second side there are payment details.
6. Personal card. The form contains section VIII, intended for information about leave.
Calculation of vacation pay in 2019 (in calendar days)
The amount is calculated using the formula:
× number of calendar days of vacation
Calculation of average daily earnings
It depends on whether the billing period has been fully worked out or not, that is, 12 calendar months preceding the month the vacation begins.
If the billing period has been fully worked out, the formula given in the article of the Labor Code of the Russian Federation is applied:
Average daily earnings = earnings for the billing period / 12 / average monthly number of calendar days (it is equal to 29.3)
If the billing period has not been fully worked out, or there were excluded days (sick leave, vacation, etc.), another formula is applied. It is given in paragraph 10 of the Regulations on the specifics of the procedure for calculating the average salary (approved by a resolution of the Government of the Russian Federation; hereinafter referred to as the Regulations):
Average daily earnings = payments that are included in the calculation of average earnings / (average monthly number of calendar days × number of fully worked months + number of calendar days worked in partial months)
Wherein:
Number of calendar days worked in an incomplete month = average monthly number of calendar days / total number of calendar days in a given month × number of calendar days in a given month attributable to hours worked
IMPORTANT. It happens that in the billing period there was not a single day actually worked, or actually accrued wages. Then the average earnings must be considered for the previous period of time equal to the billing period (clause 6 of the Regulations). And if there were no salaries and days worked even in the previous period, the actual earnings for the month in which the vacation began are taken into account. In the absence of such earnings, calculations are made based on the salary (clause 7 and clause 8 of the Regulations).
Calculation examples
The billing period has been fully worked out
The employee goes on another paid vacation for 14 calendar days. Earnings for the billing period are 780,000 rubles. The accountant calculated that the average daily earnings are 2,218.43 rubles. (RUB 780,000 / 12 months / 29.3). This means that the amount of vacation pay is 31,058.02 rubles. (RUB 2,218.43 × 14 days).
The billing period has not been fully worked out
The employee goes on vacation from July 8, 2019 for 14 calendar days. His salary is 20,000 rubles.
In April 2019, the employee took sick leave for 10 days (from April 1 to April 10). Therefore, for April 2019, he received a salary in the total amount of 13,000 rubles.
Step 1.
We determine the payments that are included in the calculation.
20,000 rub. × 11 months = 220,000 rub. (total amount of payments for fully worked 11 months, excluding April).
For April 2019, the employee was paid 13,000 rubles. Therefore, the amount used for calculation is 233,000 rubles (220,000 + 13,000).
Step 2. We determine the number of calendar days worked in April 2019 (not a fully worked month).
There are a total of 30 calendar days in April, and the days worked (from the 11th, when the employee returned to work after illness) account for 20 calendar days (30 - 10).
Total in April 2019, 19.5333 days were worked (29.3 / 30 × 20)
Step 3.
Determine the average daily earnings.
It will be 681.6187 rubles. (RUB 233,000: (29.3 × 11 months + 19.5333 days)).
Step 4. We determine the amount of vacation pay.
Their value is 9,542.66 rubles. (RUB 681.6187 × 14 days).
There are no days worked in the billing period
The specialist is going on vacation from November 12, 2019. The billing period is from November 1, 2018 to October 31, 2019. At this time, the employee was on leave without pay.
The accountant determined the average earnings for the previous period, that is, for the period of time from November 1, 2017 to October 31, 2018. It amounted to 150,000 rubles. Based on this figure, the accountant calculated the amount of vacation pay.
Bonus in calculation of holiday pay
The employee will go on vacation from November 6, 2019. The estimated period is from November 1, 2018 to October 31, 2019. This time has been fully worked out.
In January 2019, the employee received a bonus for 2018 in the amount of 40,000 rubles.
Should this amount be included in the earnings accrued in the pay period and taken into account when calculating vacation pay?
Yes need. The letter from the Ministry of Health and Social Development states that in order to take into account the annual remuneration, two conditions must be met:
- the billing period has been fully worked out;
- the duration of the period for which the premium is paid does not exceed the duration of the billing period.
Once both conditions are met, 40,000 rubles. must be added to the payments that are included in earnings when paying for rest days.
REFERENCE. If these conditions are not met, the premium is still taken into account. But not in full, but in proportion to the time worked in the billing period.
Calculation of vacation pay for salary increases
The employee's vacation begins on November 18, 2019. The billing period is from November 1, 2018 to October 31, 2019.
From November to December 2018 (2 months), the employee received a monthly salary of 40,000 rubles. Since January 2019, the organization has increased salaries for all personnel. In January - October 2019 (10 months), the employee received 45,000 rubles. per month.
The accountant found the increase factor. It is equal to 1.125(45,000 / 40,000).
Earnings for the billing period amounted to 540,000 rubles ((40,000 rubles × 1,125 × 2 months) + (45,000 rubles × 10 months)).
Calculation of vacation pay in 2019 (in working days)
The amount is calculated using the formula:
Vacation pay = average daily earnings× number of working days of vacation
The average daily earnings is equal to (clause 11 of the Regulations):
Average daily earnings = actual accrued wages / number of working days according to the calendar of a 6-day working week
Calculation of vacation pay upon dismissal
Upon dismissal, the employer pays compensation for unused vacation if the employee did not have time to take off the allotted days. Compensation is calculated using the following formulas.
If vacation is counted in calendar days:
× number of calendar days of unused vacation
If vacation is counted in working days:
Compensation amount = average daily earnings× number of working days of unused vacation
Average daily earnings must be determined in the same way as for calculating regular vacation pay.
Why is the monthly average number of calendar days always equal to 29.3
This figure represents the number of calendar days in a year, reduced by the number of non-working holidays and divided by 12 months.
ATTENTION. The law does not establish the earliest date when an employer is required to pay vacation pay. This means that a company or individual entrepreneur can issue money four, five or more days before the start of the vacation, and this will not be a violation.
Compensation for unused vacation must be issued on the day of dismissal, or no later than the next day after the request for payment is submitted (Article of the Labor Code of the Russian Federation).
Personal income tax and insurance contributions from vacation pay
The accountant needs to charge personal income tax on the entire amount of vacation pay and withhold it when paying the money to the employee. The tax must be transferred to the budget no later than the last day of the month in which the employee received the money (Clause 6 of Article of the Tax Code of the Russian Federation).
Vacation pay is subject to contributions: pension, medical, social insurance in case of temporary disability and in connection with maternity, as well as contributions to the Social Insurance Fund “for injuries”.
ATTENTION. It often happens that the start of vacation and the accrual of vacation pay occur in different months. For example, the vacation begins on December 2, 2019, and vacation pay is calculated and issued on November 27, 2019. When should contributions be calculated? In the month of accrual of vacation pay. In our example - in November.
How to record vacation pay in accounting
In tax accounting, vacation pay can be written off as expenses both under the general regime (subclause 7 of Article of the Tax Code of the Russian Federation) and under the simplified system (subclause 6, clause 1 and clause 2 of Article of the Tax Code of the Russian Federation).
Questions arise if the vacation began in one month and ended in another. What month's expenses include the money accrued to the employee?
With the accrual method - to the expenses of each of the two months in proportion to the days of rest (letter from the Ministry of Finance).
With the cash method - to the expenses of the month in which the employee received money in person or on a card.
To summarize, let us remind you that in 2019 the accountant is required to: correctly fill out documents, determine the billing period, find the average daily earnings and calculate vacation pay. Plus, you need to issue money on time, calculate personal income tax and contributions, and also reflect vacation pay in tax accounting.
The amount of wages depends on how many days an employee works in a month. If the month is worked in full, then the employee is entitled to a salary in the amount of the established salary. And if he did not work in full for a month, then his wages will need to be calculated. In addition, the salary will also depend on whether the employee worked on weekends or not. In this article we will look in detail at how the company calculates salaries for less than a full month.
When an employee has worked for a full month, he is entitled to a salary, and it does not matter how many working days there were in the month - 17, 18 or even 23. When an employee did not get a job at the organization from the beginning of the month or was on vacation, he does not work for a full month and his salary will depend on how much time the employee worked.
The procedure for calculating wages for an incomplete month
Important! Accounting for days worked in an organization must be mandatory. This is the responsibility of the administration, established on the basis of Article 91 of the Labor Code of the Russian Federation.
It should be borne in mind that when wages are calculated when working for less than a full month, those calendar days that fall within the time worked are taken into account.
Accountant Petrova O.P. in October 2017 I was on vacation from the 9th to the 30th inclusive. Based on Petrova’s salary of 45,000 rubles, we will calculate the salary for October.
Before October 9, there are 5 working days in October, and after the 30th there are 1. Thus, Petrova has 6 total working days in October.
Petrova’s salary for October 2017 will be:
45,000 / 22 workers days x 6 days neg. = 12,272.73 rubles.
For 22 work. days we take the total number of working days in October, according to the production calendar.
Payroll calculation if an employee just got a job
When hiring an employee not from the first day of the month, for example, in the middle or at the end, salary calculations are carried out in the same way as when calculating for an incomplete month.
Let's take a closer look at the example
Ivanov I.I. I got a job at Continent LLC not from the beginning of the month, but from August 4, 2017. Ivanov’s salary is set at 50,000 rubles. From August 4 to August 31 there are 20 working days. Let’s calculate Ivanov’s salary for the first working month:
50,000 / 23 x 20 = 43,478.26 rubles.
We take 23 to be the number of working days in August according to the production calendar.
Important! An employee's salary is one of the main conditions for cooperation between the employee and the employer. It must be specified in the employment contract with the employee.
If there are holidays at the beginning of the month
There are often situations when an employee gets a job on a day other than the first day of the month, but only because the first days were holidays.
For example, an employee gets a job immediately after the New Year or after the May holidays. He, like other employees, will work the same number of days this month, and accordingly he will receive his salary in full, despite the fact that he did not get a job from the beginning of the month.
Let's take a closer look at an example: (click to expand)
Kolosova N.P. are hired at the beginning of the new year. His first working day is January 9, 2017, since 1 to 8 are public holidays. Kolosov’s salary was assigned 35,000 rubles. Kolosov is entitled to his full salary for January. Despite the fact that he was registered at work only on the 9th, he worked all working days of the month, since the 1st to the 8th were weekends.
However, if a situation arises when an employee writes an application for leave of his own free will from January 9, 2017, the calculation will be different. In this case, the employee is not entitled to a salary, since he has not worked a single day. From January 1 to January 8 there were holidays, and from the 9th to the end of the month he was on vacation.
If the employee has a part-time working day
Employees often work part-time. In this case, he works less than other employees, and his work is paid based on proportions to the time worked. For example, based on output or ½ rate.
Salary for less than a month and minimum wage
There is no reason for this. Based on Article 133 of the Labor Code of the Russian Federation, the employee’s monthly salary must be compared with the minimum wage when he or she has worked out the full standard of working time. This means that if the time worked is less than the norm, the salary may also be less than the minimum wage. In this case there will be no violation. It should be based on the salary set for the employee upon hiring. It should not be lower than the minimum wage plus a regional supplement to it.
Koneva L.A. hired in the last working week of October 2017, that is, from the 30th. Thus, Konev worked only 2 days in October - October 30 and 31. Konev’s salary is set at 25,000 rubles, based on which we will calculate his salary for October.
25,000 / 22 x 2 = 2,272.72 rubles.
22 – the number of working days in October according to the production calendar.
The amount received is less than the minimum wage, which since July 2017 has been equal to 7,800 rubles. But Konev is not entitled to additional payment up to the minimum wage.
If the employee worked on weekends
Even if an employee did not work fully for the whole month, for example, due to illness, he can work on weekends or holidays. But this does not mean that some days can be replaced by others, that is, if an employee was sick for 3 days and worked on weekends for 3 days in the same month, this will not mean that he worked the entire month. That is, it is impossible to simply pay him the required salary; it is necessary to make a calculation.
Let's take a closer look at an example: (click to expand)
Employee Turkina M.A. in October 2017, I took vacation at my own expense on the 4th, 5th and 6th. At the same time, in October she worked 3 days off – October 14, 21 and 28.
She worked 22 days in October, that is, as much as indicated in the production calendar, but she simply cannot pay the salary. Let’s calculate Turkina’s salary based on the fact that her salary is 30,000 rubles.
Work on weekends in the organization is paid at double the rate.
30,000 / 22 x 19 + 30,000 / 22 x 3 x 2 = 25,909.09 + 8,181.82 = 34,090.91 rubles.
Personal income tax on less than a month's salary
Let's take a closer look at an example:
Employee Sviridov A.A. in October 2017, I was on vacation at my own expense from the 2nd to the 20th. Sviridov's salary is set at 25,000 rubles. Sviridov is entitled to a tax deduction because he has a 5-year-old child.
Let's calculate the salary that Sviridov will receive for October 2017.
Accrued amount:
25,000 / 22 x 7 = 7,954.55 rubles (Sviridov worked 7 days in October, and according to the production calendar of working days - 22)
Let's calculate personal income tax:
(7,954.55 – 1,400) x 13% = 852.09 rubles
Sviridov will receive the following salary for October 2017:
7,954.55 – 852.09 = 7,102.46 rubles
Important! If the deduction amount is more than the employee’s salary for an incomplete month, the balance can be carried over to the next month. But this can only be done within one calendar year.
For example, the salary due for October for a part-time working month was 1,000 rubles, and an employee’s tax deduction for a child was 1,400 rubles. Thus, personal income tax for October does not need to be calculated, and the remaining 400 rubles of deduction can be transferred to the month of November. This can only be done if the employee’s cumulative income since the beginning of the year has not exceeded 350,000 rubles.
This indicator is determined based on the weekly working hours established for the category of employees with summarized time accounting, based on the production calendar; - work schedule. The employer is obliged to organize work in such a way that the employee for whom summary accounting is established completes the full working hours during the accounting period. To do this, a shift schedule is drawn up for the accounting period, which determines the start and end times of work, the duration of the shift, and the rest time between shifts. When recording working hours in aggregate, a time-based wage system is usually used—hourly wage rates or official salaries. Elements of the remuneration system (amounts of tariff rates, salaries, bonuses and other incentive payments) are established by the regulations on remuneration.
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Federal Law of July 22, 2008 N 157-FZ “On Amendments to the Labor Code of the Russian Federation and Article 26.3 of the Federal Law “On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation.”<2 Приказ Минздравсоцразвития России от 13.08.2009 N 588н «Об утверждении Порядка исчисления нормы рабочего времени на определенные календарные периоды времени (месяц, квартал, год) в зависимости от установленной продолжительности рабочего времени в неделю». Статьей 91 ТК РФ установлены понятия рабочего времени и нормальной его продолжительности.
Payroll calculation for less than a month. calculation procedure and example
Attention
If the institution uses hourly tariff rates, then the employee’s monthly payment is calculated based on the hours actually worked by him in a given month. When setting the official salary, a necessary condition is also to work all shifts in accordance with the schedule. If the month is not fully worked, wages are calculated in proportion to the time worked.
At the same time, the time worked by the employee outside the norms reflected in the production calendar is overtime work or work on a weekend or holiday and is paid at an increased rate (Articles 152, 153 of the Labor Code of the Russian Federation). Example. Emergency medical doctor Kravchenko A.V. According to the duty schedule in November 2009, he must work 13 shifts of 12 hours each. The hospital has an accounting period - a quarter. Moreover, one of the shifts fell on a holiday - November 4th.
Working time standards and their calculation
Info
Labor Code of the Russian Federation). An example of calculating the number of overtime hours when using summarized working time recording. During the accounting period, the employee was sick. The driver of Alpha CJSC, Yu.I. Kolesov has been provided with a summarized recording of working time.
Important
The accounting period is quarter. According to the calendar of a 40-hour working week in the first quarter of 2013 - 454 working hours, including: - in January - 136 hours; - in February - 159 hours; - in March - 159 hours. In February, Kolesov was ill. Due to illness, he missed two days or 20 hours of work according to his work schedule. In total, in the first quarter of 2013, the employee actually worked 436 hours.
Taking into account the time of illness, during the accounting period the employee had to work: 454 hours – 20 hours = 434 hours. Overtime was: 436 hours – 434 hours = 2 hours. The difference of 2 hours must be paid as overtime.
Summarized working time recording
There are 23 working days in July. In July, the employee worked from the 15th to the 31st - 13 working days. That is, in addition to vacation pay, the employee is entitled to a salary of 25,000 rubles. / 23 days x 13 days = 14130.43 rubles Option 2 Koklyushkina I.N. was on vacation from January 9 to February 2, 2014 inclusive. Since there were holidays from January 1 to January 8, they are not paid; therefore, the employee will only receive vacation pay for January.
If an employee works all days of February, she will receive a full salary regardless of the fact that she did not work on the 1st and 2nd. Similarly, it calculates earnings for workers who have just gotten a job or quit. Example 3. Employee Kirilenko S.I. I got a job on July 28th.
Let's calculate her salary if her salary is 18,000 rubles. In July - 23 working days. From July 28 to July 31 – 4 working days. Salary Kirilenko S.I. for time worked in July.
How to calculate salary for less than a month - cheat sheet
But situations often arise when an employee, for some reason, does not fully work. In this case, it will be necessary to carry out calculations based on the average wage for one working day and unit of time. In this case, you will need to take into account a large number of different nuances.
Before you begin calculating wages for an incomplete month, it will be necessary to deal with the following issues:
- fundamental points;
- calculation procedure;
- normative base.
What you need to know The current labor legislation stipulates that the total length of the work week should not be more than 40 hours. This point is reflected in Article No. 91 of the Labor Code of the Russian Federation. But it is also possible that an employee can work less than this amount of time on completely legal grounds.
Should an individual work schedule for an accounting period be drawn up within the normal number of working hours according to the production calendar? Answer Regarding the question: How should the standard working time be recalculated for an employee when calculating the working time for the month, provided that the month is not fully worked for a good reason? Example: An employee with an individual work schedule in the month of February must work 7.7 shifts of 24 hours each. , i.e. 184 hours The standard working hours according to the production calendar for the month of February is 151 hours. The employee worked one shift until February 6, 2014 - 24 hours, from February 6, 2014.
until 02/19/14 he was on sick leave (according to an individual schedule 4 cm * 24 hours = 96 hours), and from 02/21/14 to 02/28/14 he was on vacation (according to an individual schedule 2 cm. 24 hours 02/28/14 -16 hours = 64 hours), meaning the employee worked only 24 hours in February.
The standard working hours according to the production calendar for the month of February is 151 hours. The employee worked one shift until February 6, 2014 - 24 hours, from February 6, 2014 to February 19, 2014 he was on sick leave (according to an individual schedule 4 cm * 24 hours = 96 hours), and from February 21, 2014 .14 to 02/28/14 was on vacation (according to an individual schedule of 2 see 24 hours. 02/28/14 -16 hours = 64 hours), meaning the employee worked only 24 hours in February. The standard working hours for February should be calculated: Option 1: 151 hours.
– (96 64) = – 9 o’clock.
The norm for an incomplete month with a minus, 24 hours. worked overtime? Option 2: 151 hours. – (5.7 hours* 14 days of illness 8 days of vacation *5.7 hours = 79.8 hours 45.6 hours = 125 hours) = 26 hours The norm for February is 26 hours, 24 hours worked. There is no processing. (where 5.7 hours = 40 hours per week / 7 calendar days.
days = 5.7 hours for 1 cal day). 2.
How to calculate the standard working time if the month is not fully worked
Petrova’s salary for October 2017 will be: 45,000 / 22 workers. days x 6 days neg. = 12,272.73 rubles. For 22 work. days we take the total number of working days in October, according to the production calendar. Salary calculation if an employee has just got a job When an employee is hired not from the first day of the month, for example, in the middle or at the end, salary calculation is carried out in the same way as when calculating for an incomplete month.
Let's take a closer look at the example of Ivanov I.I. I got a job at Continent LLC not from the beginning of the month, but from August 4, 2017. Ivanov’s salary is set at 50,000 rubles. From August 4 to August 31 there are 20 working days. Let’s calculate Ivanov’s salary for the first working month: 50,000 / 23 x 20 = 43,478.26 rubles.
We take 23 to be the number of working days in August according to the production calendar.
This is possible in the following cases:
- going on vacation;
- disease;
- the job placement did not occur at the beginning of the month, but at its middle and end.
Also, if there is a preliminary agreement with the employer, the employee can perform his duties for a period of time less specified in the law. For example, 3-4 days a week, not 5, or 6-7 hours a day, not 8. The very fact of working on a part-time schedule should be reflected in documents - a special agreement, an internal order for the organization.
When making calculations, it will be necessary to refer to it. In some cases, situations arise when, for some reason, the monthly salary is less than the minimum wage. Or the company owes its employee nothing at all. In this case, there is no need to make additional payment.
These include Explanations of the Ministry of Labor: - dated December 29, 1992 N 5 “On some issues arising in connection with the postponement of days off that coincide with holidays”<3; — от 17.01.1994 N 1 «О некоторых вопросах, возникающих в связи с переносом дня отдыха со вторника 4 января 1994 года на пятницу 31 декабря 1993 года» <4; — от 25.02.1994 N 4 «О продолжительности работы в выходной день, перенесенный в связи с праздником на рабочий день» <5. <3 Утверждено Постановлением Минтруда России от 29.12.1992 N 65. <4 Утверждено Постановлением Минтруда России от 17.01.1994 N 3. <5 Утверждено Постановлением Минтруда России от 25.02.1994 N 19. С 18.10.2009 при определении нормы рабочего времени на определенные календарные периоды времени (месяц, квартал, год) необходимо руководствоваться Приказом N 588н. Согласно его п.
Salary for an incomplete month and the minimum wage When calculating an employee's salary for an incomplete month worked, the amount received may be lower than the established minimum wage. Or the employee may not receive a salary, for example, if there were holidays at the beginning of the month, and then the employee took a vacation. Let’s consider whether it is necessary to compare the amounts received with the minimum wage, and also to pay him extra up to the level of the minimum wage established on the date of calculation (Read also the article ⇒ Minimum wage in 2018.
Minimum wage in the regions). There is no reason for this. Based on Article 133 of the Labor Code of the Russian Federation, the employee’s monthly salary must be compared with the minimum wage when he or she has worked out the full standard of working time. This means that if the time worked is less than the norm, the salary may also be less than the minimum wage. In this case there will be no violation. It should be based on the salary set for the employee upon hiring.