This calculator is correct for a 40-hour, 5-day work week.

Data input

Period

To calculate wages, personal income tax and employee insurance contributions, you must enter:

Enter the calculation interval: from before date January February March April May June July August September October November December month year (you can enter 2011-2018)

Production calendar for 2018-2019: holidays, weekends, shortened days holidays

← 2017 2018 January Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 February Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 March Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 I quarter April Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 May Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 June Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 II quarter July Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 August Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 September Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 III quarter October Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 november Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 December Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 IV quarter

2019 → 2020 January Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 February Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 March Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 April Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 May Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 June Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 July Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 August Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 September Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 October Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 november Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 December Mon Tue Wed Thu Fri Sat Sun 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

red - holidays and weekends, green - shortened days, black - days of reports and payments.

Salary

From October 3, 2016, there will be a clear rule that salaries must be paid no later than the 15th of the next month, and no more than 15 days should pass between the salary and the advance (i.e. if the advance is on the 25th, then the deadline for the salary – no later than the 10th (). To change the conditions, you need to sign an additional agreement to the employment contract (doc Word). This provision does not apply to awards. The timing of bonus payments is determined in the bonus regulations and bonuses can be issued once a quarter/year.

Enter the salary amount (white): zp rub.

Tax deductions

To calculate standard tax deductions:

Enter the number of all children supported by the employee (for deduction for children): child

If there are disabled children among the children, enter their number: child

Is the employee disabled since childhood, or disabled group I or II (deduction of 500 rubles)? Yes. No.

If an employee has several jobs, then he can receive tax deductions only from one of them (to choose from).

A double deduction can be received by an unmarried spouse, or if the working spouse refuses the deduction. If one of the spouses does not work, then the second is not entitled to receive a double deduction. The right to a double children's deduction must be confirmed monthly.

Sick leave

Additional parameters for calculating sick leave for the employee himself (optional):

Enter when the employee was sick (in the calculation interval): from before number

What are the rules for paying for sick time?

A sick employee receives benefits for all calendar days of incapacity for work. In this case, the organization pays for the first three days of illness from its own funds. The remaining calendar days are at the expense of the Social Insurance Fund. Moreover, this rule applies regardless of what taxation regime the company applies. We especially note: you need to pay not for working days, but for calendar days. That is, the average daily earnings should be multiplied by the calendar days of illness. For example, if an employee fell ill on Friday, the organization must pay him for Friday, Saturday and Sunday, and starting from Monday, the benefit will be paid at the expense of the Social Insurance Fund of the Russian Federation. Moreover, it does not matter if holidays occur during the period of illness.

New billing period

From January 1, 2011, a new billing period was established for benefits. These are two full calendar years preceding the insured event. Moreover, we mean exactly calendar years, that is, from January 1 to December 31 inclusive. And unlike previous rules, no days are excluded from the estimated time. That is, the billing period is two full years or 730 days (365 x 2). But the time elapsed before the insured event from the beginning current year, is not taken into account at all. As well as earnings for this period.

The amount of the average daily earnings of an employee for the last two years (for 17 years old this is 2015-2016) year: srzp rub.

What payments are taken into account when calculating sick leave benefits?

The calculation includes all payments for all places of work for the last two calendar years for which contributions to the Social Insurance Fund were accrued. But within the limits of the limit subject to insurance contributions that was in force in a particular year. Thus, for 2018 the limit is 815,000 rubles. For 2017 - 755 tr. For 2016 - 718 tr. For 2015 - 670 tr.

Among other things, this calculation procedure means that it is no longer necessary to compare the average daily earnings with the maximum. After all, payments in excess of the limit simply will not be included in the calculation. At the same time, amounts of average earnings such as vacation pay, payments for business trips or downtime are also taken into account.

Let’s say that an employee has worked in the last two calendar years different organizations. Then, to calculate benefits, you will need a certificate or even several certificates of earnings from each employee’s previous place of work. The employee himself must submit such documents: it is in his interests. After all, without a certificate, the benefit will be calculated based on the amounts that the employee received at his current place of work. By the way, an employee can submit documents about earnings later - after he receives benefits. He has three years to do this. Then you will have to recalculate the amounts already paid to him.

But what if it is not possible to obtain a certificate from previous places of work? For example, the company has already been liquidated. In this case, the employee has the right to write a special statement, on the basis of which the company will request information about the employee’s salary in its Pension Fund branch. After all, this fund stores personalized accounting data for each employee.

Divide the amount of salary (including vacation pay) for two years by 730. If the length of service is less than 2 years, then the number of days calculated is equal to the length of service. The maximum amount in 2018 is 815,000 rubles. / 2017 - 755 tr. / 2016 - 718 tr. / 2015 - 670 tr.

If there has been no income at all for 2 years, then write “0”.

If you did not work all 730 days, then it is still divided by 730.

Seniority coefficient? pr

(insurance period of 8 years or more, enter 100%, insurance period from 5 to 8 years - 80%, insurance period from six months to 5 years - 60%, less than six months - no more than the minimum wage).

How the amount of benefits is affected by the employee’s insurance experience

Currently, the benefit is issued in the amount of:

– 100 percent of earnings – to employees with a total insurance experience of eight or more years;

– 80 percent of earnings – to people with five to eight years of experience;

– 60 percent of earnings – to citizens with less than five years of experience.

Employees, regardless of their length of service, who are fired from the company and fall ill within 30 days of dismissal will also receive no more than 60 percent of their earnings. At the same time, we recall that if the employee’s work experience is less than six months, then the amount of the benefit cannot exceed one minimum wage per month.

You need to adjust by percentage as the amount of the benefit, which is calculated based on the employee’s actual earnings. So is the amount of benefits calculated based on the minimum wage.

Calculation of employee's insurance experience

The amount of insurance coverage is important for calculating two benefits - for temporary disability and for pregnancy and childbirth.

So, sick leave is issued in the amount of:

– 100 percent of average earnings – for employees with a total insurance experience of eight or more years;

– 80 percent of average earnings – to employees with five to eight years of experience;

– 60 percent of average earnings – for citizens with less than five years of experience or in case of illness for 30 calendar days from the moment of dismissal.

These percentages must be used, including for calculating benefits for employees working and living in the regions Far North and similar areas. But only in relation to those of them who began their labor activity in the North after January 1, 2007.

What periods are included in the insurance period?

Continuity of service is not important for calculating benefits. Only the so-called general insurance experience plays a role. That is, breaks in work can be of any duration.

The insurance period includes the following periods:

– work under an employment contract;

– state civil or municipal service;

Periods of military and other service in accordance with the Law of the Russian Federation of February 12, 1993 No. 4468-1;

– other activities during which the citizen was subject to compulsory social insurance.

Other activities that can be included in the insurance period

Specific rules for calculating and confirming insurance experience are established by order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91. The rules clarify what exactly is meant by “other activities”. First of all, this is the period of work as an individual entrepreneur, as well as a notary, private detective or security guard. However, this list is open. The main condition is that the employee at this time must be insured in case of illness and in connection with maternity. That is, for it the FSS of the Russian Federation must receive payments for social insurance. And by them they mean:

– for the period from January 1, 2001 to December 31, 2009 – taxes credited to the Federal Tax Service of the Russian Federation (UST, “simplified” tax, UTII and Unified Agricultural Tax);

Important point: in 2001–2002, entrepreneurs did not pay the unified social tax for themselves in the part credited to the Social Insurance Fund of the Russian Federation. And only from January 1, 2003 they had the opportunity to transfer insurance premiums voluntarily. Therefore, the period from January 1, 2001 to December 31, 2002, when calculating the insurance period of entrepreneurs, “falls out,” which was confirmed by the Constitutional Court of the Russian Federation in its ruling dated February 7, 2003 No. 65-O. And since 2003, the length of service is counted only for those entrepreneurs who transferred contributions.

Documents on the basis of which the insurance period is calculated

The main document confirming the employee’s insurance experience is the work book. If for some reason the entries in work book are missing or there is no book at all, employment contracts will help confirm the length of service.

In addition, for this you can also use extracts from orders, certificates, personal accounts and even statements for issue wages. The employee must present these documents to the employer (at the place where benefits are paid). Otherwise, the accountant will calculate the benefit based on the data indicated in the employee’s work book.

An employee who, before joining the company, was engaged in entrepreneurial activity to confirm insurance experience, can submit:

– certificates from archival institutions or documents from financial departments (if the employee was engaged in business before January 1, 1991);

– certificates from the territorial offices of the Federal Social Insurance Fund of the Russian Federation on payment of contributions (if the employee worked as individual entrepreneur from January 1, 1991 to December 31, 2000 and after January 1, 2003).

How to calculate sick leave if seniority less than 6 months

This applies to people whose work experience is just beginning. If a person has officially worked less than six months in total throughout his life and up to the moment of illness, then there is a special limitation for his sick leave. This amount for a calendar month cannot be more than minimum size wages (minimum wage), taking into account regional coefficients.

Currently, the minimum wage is 7,500 rubles. However, if the region has established increasing regional coefficients for wage calculations, the minimum benefit amount must be increased by them.

Please note: payments based on the minimum wage also need to be adjusted depending on the employee’s insurance coverage.

Example 1. At Sokol LLC, Vorontsov S.D. got a job in November 2014. At the same time, this person did not work at other enterprises in 2014. From January 14 to January 21, 2015, Vorontsov was on sick leave.

The employee's total insurance period is 5 years and 4 months, which is significantly more than six months. Consequently, the accountant of Sokol LLC must calculate his allowance based on average earnings.

Example 2. Skorotov P.S. joined Polesie LLC on January 11, 2015. This is his first job. And on February 14 of the same year, Skorotov fell ill and was ill for five calendar days. It turns out that the employee’s total insurance experience is less than six months. Therefore, his benefit cannot exceed one minimum wage for a full calendar month. But it cannot be less than this value (taking into account the coefficient of 60 percent, since the insurance period is less than five years).

A benefit calculated on the basis of the minimum wage must be paid not only if the length of service is less than six months. For example, if a sick employee good reasons did not follow the doctor’s instructions or did not attend his appointment. The benefit based on the minimum will be calculated from the day the violation was committed. In this case, the amount of the benefit must be calculated separately for the days on which the employee violated the doctors’ instructions, and separately for the days when there were no violations. Finally, the results must be added up.

In addition, the minimum, and for the entire period of illness, is received by an employee who falls ill or is injured due to alcohol, drug or toxic intoxication.

During the last two calendar years, was the employee on parental leave for up to three years or maternity leave?

If the employee was on maternity or children's leave during the two years included in the calculation, one or both years of the calculation period can be replaced with the previous ones. Of course, if it’s more profitable for the employee. To do this, she must write a special application. But keep in mind: real payments are taken into account and are not indexed in any way.

Example: V.S. Mikhailova, an employee of Vector CJSC. I got sick in April 2015. In June 2014, she returned from maternity leave, which she had been on since March 2011. The employee has been working for this company since March 2008. Thus, 2013 is “empty” for her, and 2014 is “half empty”.

In this case, the benefit can be calculated based on earnings for the two years preceding the maternity leave. These are 2009 and 2010. And if it is more profitable for the employee, she can leave 2014 and add 2010 to it. The main thing here is that the amount of benefits in the end be the largest.

Note that this is the only exception to general rule. In all other cases, benefits must be calculated based on earnings for the last two calendar years.

The calculation includes all payments for all places of work for the last two calendar years for which insurance contributions to the Social Insurance Fund were calculated. But in practice, it is quite possible that the employee had no income during the estimated two years. In this case, the benefit must be calculated based on the minimum wage. This rule applies even if the employee had earnings in the year in which he fell ill.

Are you entitled to sick leave after dismissal?

Sick leave and former employees companies who become ill or injured within 30 calendar days of dismissal. But the size of the payment is limited to 60 percent of average earnings.

The duration of the illness does not matter. The main thing is that the certificate of incapacity for work is opened no later than 30 calendar days from the date of dismissal.

The taxation system that the company applies also does not matter. You cannot refuse to pay sick leave by referring to some kind of compensation upon dismissal (for example, compensation for unused vacation).

Enter the minimum wage for your region (minimum wage using regional coefficients): mrot

How to adjust the minimum wage amount if an employee works part-time

Since 2011, the benefit amount cannot be less than the amount calculated based on the minimum wage. Regardless of the employee’s actual earnings. Today the minimum wage is 7,500 rubles. for a fully worked calendar month. In other words, the minimum earnings must be calculated in any case. Then compare it with the real one and pay the employee the largest amount. Moreover, if an employee works part-time, the minimum wage must be recalculated. Let's say, for a part-time employee, the minimum wage will be 3,750 rubles. (RUB 7,500: 2). Also note that both the minimum and “real” daily benefits must be calculated taking into account the employee’s insurance coverage.

Minimum wages of the regions (more precisely, the minimum wage): in Moscow from 07/01/2016 - 17,300, from 06/01/2015 - 16,500, from 04/01/2015 - 15,000 rubles, from 01/01/2015 - 14,500 rubles in the Moscow Region from 01/07. 2016 - 12,500 from 01/01/2015 - 12,000, from 10/01/2013 - 11,000 rubles, in St. Petersburg from 07/01/2016 - 11,700 rubles, from 08/15/2015 - 11,000 rubles, from 01/01/2015 - 9 445 rub.

Error! You entered the calculation year (2010-2017) incorrectly.

Error! You entered the calculation day incorrectly, which for a given month cannot be greater than - 0

Payroll and insurance calculations

For your specified period With 01.2.2019 By 28.2.2019 :

Total days

For this month: total calendar days in month/period: kl/pkl = 0/28 ; total working days in month/period: rd/odr = / ; total sick calendar days:bol = 5 , of them fell on the workers days bolr = ; total working days worked(minus sick leave bolr): оd = - = 0 .

Salary: accrued

The employee must be accrued ok = salary (zp 10000 0 ) / working days (rd ) + sick leave benefit (bolpos 1203.29 rubles) = 1203.29 rubles

Salary for payment and personal income tax calculation

Salaries must be indexed annually to the amount of inflation, otherwise a fine of 30 to 50 thousand rubles is possible. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation)

Salary to be issued in the hands of the employee = ((ok 1203.29 rubles) minus 156 rubles, transfer to the tax office ( Personal income tax: we take a salary 1203.29 minus 0 rubles (disabled person’s deduction) and minus 0 (deduction for children) and minus 0 (deduction for disabled children)... we get - 1203.29 , multiply by 13% ). Total to be given to the employee: 1047.29 rubles

Personal income tax is not withheld from alimony (letter of the Ministry of Finance of Russia dated October 4, 2012 No. 03-03-06/1/523).

Transfer personal income tax from salary ahead of schedule it is forbidden. In this case, the tax will need to be paid again, and the previously transferred tax will need to be returned (letter of the Federal Tax Service of Russia dated May 5, 2016 No. SA-4-9/8116).

Official bonuses are subject to personal income tax.

Gifts worth more than 4,000 rubles per year are also subject to income tax.

Personal income tax on the salary of a foreign employee

The salaries of employees in Belarus, Armenia, Kazakhstan and Kyrgyzstan must always be subject to personal income tax at a rate of 13% (it doesn’t matter whether you are a resident or not).

The interest rate at which personal income tax must be withheld from the salary of a foreign employee working in Russia depends on his status.

For non-resident foreigners of the Russian Federation, income tax is withheld at a rate of 30 percent (clause 3 of Article 224 of the Tax Code of the Russian Federation). In this case, standard tax deductions are not provided (clause 4 of article 210 of the Tax Code of the Russian Federation). At a rate of 30%, a foreigner is not entitled to standard tax deductions. Those. is calculated in the same way as for a citizen of the Russian Federation.

From the 183rd calendar day of a foreigner’s stay in Russia (for 12 consecutive months), he becomes a resident, and, therefore, personal income tax is withheld at a rate of 13 percent (clause 1 of Article 224 of the Tax Code of the Russian Federation). In this case, the status of permanent resident or temporary resident and the period of conclusion of the contract do not matter. At a rate of 13%, a foreigner is entitled to standard tax deductions.

The Tax Code does not say what documents to confirm the period of stay of a foreigner in Russia. This may be a copy of your passport with an arrival stamp, or another document.

Insurance premiums

Days of employee illness are excluded from payment of compulsory health insurance, FFOMS, TFOMS, Social Insurance Fund , so we calculate the new salary, which excludes sick days (okbol) = salary (zp 10000 rubles) * days worked (od 0 ) / working days (rd ) = 0 rubles

Rates 2018-2019

Since 2014 (and for 2018-2019), the Pension Fund has paid in one payment for both insurance and savings - KBK - 3921 02 02010 06 1000 160 (Article 22.2 No. 167-FZ).

Since 2015, all contributions are paid in rubles and kopecks, unlike personal income tax and other taxes.

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Payers and payer codes	Pension Fund			FFOMS	FSS
	For persons born in 1966 and older	For persons born in 1967 and younger
	Insurance part	Insurance part	Cumulative part
General mode (NR)	22% 0 rubles	16% 0 rubles	6% 0 rubles	5.1% 0 rubles	2.9% 0 rubles	300 rubles
Payers using the simplified tax system (USN) (except for preferential types of simplified tax system, see below)
Payers transferred to UTII (NR)
Since 2013, individual entrepreneur on Patent (real estate leasing, trade and catering) (NR)
General regime (salary per year over 1150 tr. - for the Pension Fund and 865 tr. - for the Social Insurance Fund in 2019 // salary per year over 1021 tr. - for the Pension Fund and 815 tr. - for the Social Insurance Fund in 2018)	100 rubles	100 rubles	-	5.1% 0 rubles (from 2015 to this 0)	-	15.1% 0 rubles
Payers using the simplified tax system (salary for the year over 1150 tr. - for the Pension Fund and 865 tr. - for the Social Insurance Fund in 2019 // salary for the year over 1021 tr. - for the Pension Fund and 815 tr. - for the Social Insurance Fund in 2018) (except for the simplified tax system of preferential types)
Payers transferred to UTII (salary for the year over 1150 tr. - for the Pension Fund and 865 tr. - for the Social Insurance Fund in 2019 // salary for the year over 1021 tr. - for the Pension Fund and 815 tr. - for FSS in 2018)
Since 2013, individual entrepreneur on Patent (rental of real estate, trade and catering) (salary for the year over 1150 tr. - for the Pension Fund and 865 tr. - for the Social Insurance Fund in 2019 // salary for the year over 1021 t. rubles - for the Pension Fund of the Russian Federation and 815 tr. - for the Social Insurance Fund in 2018)
Since 2013, individual entrepreneur on a Patent (except for leasing of real estate, trade and catering) (PNED)	200 rubles	14% 0 rubles	6% 0 rubles	-	-	200 rubles
Organizations providing engineering services	22% 0 rubles	16% 0 rubles	6% 0 rubles	5.1% 0 rubles	2.9% 0 rubles	300 rubles
Organizations operating in the field of media (except for advertising and erotica) / activities in the field of organizing recreation and entertainment, culture and sports / publishing activities (mass media)	21.6% 0 rubles	15.6% 0 rubles	6% 0 rubles	3.5% 0 rubles	2.9% 0 rubles	28% 0 rubles
Accruals for people with disabilities and public organizations of people with disabilities (NOI)	21% 0 rubles	15% 0 rubles	6% 0 rubles	3.7% 0 rubles	2.4% 0 rubles
Payers using Unified Agricultural Tax (USAKHN)
Agricultural producers (Agricultural producers)
Organizations that have entered into agreements with the SEZ management bodies on theater operations or on tourism and recreational activities	8% 0 rubles	2% 0 rubles	6% 0 rubles	4% 0 rubles	2% 0 rubles	14% 0 rubles
Business societies created after August 13, 2009 by budgetary scientific institutions in accordance with 127-FZ (ХО)
Organizations developing and implementing computer programs, databases (ODIT)
Payers using the simplified tax system with the main type of activity specified in clause 8, part 1 of art. 58 212-FZ, (PNED)	200 rubles	14% 0 rubles	6% 0 rubles	-	-	200 rubles
Pharmacy organizations and individual pharmacists paying UTII
NPOs that use the simplified tax system and carry out activities in the field of social services. public services, scientific developments, healthcare, culture and art, charitable organizations
Organizations that have received the status of a participant in the Skolkovo project (ITS)	14% 0 rubles	8% 0 rubles	6% 0 rubles	-	-	14% 0 rubles
Payment to ship crew members from organizations registered in Russia. international register of ships, for execution labor responsibilities crew member	-	-	-	-	-	-

Since 2013, an additional tariff has been introduced for workers in hazardous and hazardous industries. For List No. 1 it will be 4% 0 rubles, for List No. 2 and “small” lists - 2% 0 rubles. This new contribution has its own BCC.

If employees combine hazardous work with regular work, then it is necessary to clearly determine how much working time is spent on each type of activity. If in 2013 an employee was awarded a bonus, then insurance premiums must be withheld from it according to the 2013 tariffs, and it does not matter for which year the bonus is for.

Calculation of sick leave in 2018-2019

It is calculated in the same way for UTII, for the simplified tax system, and for the OSN.

Source of payment for temporary disability benefits

Benefit for the first three days of temporary disability is paid at the expense of the policyholder, and for the remaining period, starting from the 4th day of temporary disability at the expense of the Federal Social Insurance Fund of the Russian Federation (Article 3, clause 2, clause 1 255-FZ)

Let us recall that until 2011, the first two days of temporary disability were paid at the expense of the employer.

The benefit is paid at the expense of the Social Insurance Fund from the first day in the following cases:

1. the need to care for a sick family member;
2. quarantine of the insured person, as well as quarantine of a child under 7 years of age attending a preschool educational institution, or another family member recognized in in the prescribed manner incompetent;
3. implementation of prosthetics for medical reasons in a hospital specialized institution;
4. follow-up treatment in accordance with the established procedure in sanatorium-resort institutions located on the territory Russian Federation, immediately after hospital treatment.

The influence of length of insurance on the amount of sick leave

Insurance experience- the total length of time for paying insurance premiums and (or) taxes.

Depending on the duration of the insurance period, the benefit is paid:

• insurance experience of 8 years or more – 100%;
• insurance experience from 5 to 8 years – 80%;
• insurance period from six months to 5 years – 60%;
• insurance period of less than six months - a benefit is paid in an amount not exceeding the minimum wage for a full calendar month. In districts and localities in which regional coefficients are applied to wages in accordance with the established procedure, in an amount not exceeding the minimum wage taking into account these coefficients.

Calculation and payment of sick leave by the employer (individual entrepreneur, organization)

Benefits for temporary disability and in connection with maternity (maternity leave) are paid to employees working under employment contracts, as well as dismissed employees, in the event of disability occurring within 30 calendar days after termination of the employment contract (in this case, the benefit, regardless of length of service, is paid in in the amount of 60%) (Article 5, paragraph 2 of 255-FZ). Previously (until 2011), maternity benefits were not paid to dismissed employees.

Temporary disability benefits are assigned if the application is made no later than six months from the date of restoration of working capacity (Article 12, Clause 1, 255-FZ).

IMPORTANT!

If an employee works at one place of work, benefits are calculated for this place, taking into account contributions assessed for the previous 2 years for all places of work, with the condition that the amount of accruals cannot exceed a maximum of 415 thousand per year. (in 2011 - 463,000 rub.)

If an employee works in several places at the time of the insured event and worked in the same place in the two previous calendar years (2013-2014), benefits for temporary disability and maternity benefits are paid for all places of work. Monthly child care benefits are paid at one place of work at the employee’s choice, and are calculated based on the average earnings of the insurer paying the benefit (Article 13, Clause 2, 255-FZ)

If an employee at the time of the insured event works for several insurers, and in the two previous calendar years worked for other insurers, all benefits are assigned and paid to him by the insured at one of the last places of work at the choice of the insured person (Article 13, paragraph 2.1 of 255-FZ ).

If an employee, at the time of the insured event, works for several insurers, and in the two previous calendar years worked for both these and other insurers, benefits for temporary disability, maternity and maternity benefits can be paid for one place of work, based on the average earnings for all policyholders, as well as for all current policyholders, based on the average earnings at the current place (Article 12, clause 2.2 of 255-FZ).

1. The employee has been working at Romashka LLC as his main place of work and at Lukovka LLC as a part-time employee since January 2013. Accordingly, his sick leave will be calculated separately at Romashka LLC and separately at Lukovka LLC.
2. The employee has been working at Romashka LLC as his main place of work and at Lukovka LLC as a part-time employee since January 2015. Accordingly, his sick leave will be calculated at Romashka LLC OR at Lukovka LLC, at his choice, based on certificates provided from previous places of work
3. The employee has been working at Romashka LLC at his main place of work since 2009 and at Lukovka LLC since 2015; in addition, in 2013 he worked in other organizations. Sick leave will be calculated for him at Romashka LLC OR at Lukovka LLC according to his choice based on certificates provided from previous places of work.
4. The employee has been working at LLC Romashka as his main place of work and at LLC Lukovka part-time since 2013; in addition, in 2013 he also worked in other organizations. Sick leave can be in both Romashka LLC and Lukovka LLC, but based on the average earnings in these organizations (IP), OR sick leave can be calculated in one place, based on the average earnings in all organizations where the employee received income.

Average earnings for calculating benefits

Benefits for temporary disability, pregnancy and childbirth, monthly child care benefits are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of temporary disability, maternity leave, child care leave, including including while working for other policyholders (Article 14, Clause 1, 255-FZ).

IN average earnings, on the basis of which benefits are calculated, all types of payments and other remuneration in favor of the insured person are included, for which insurance contributions to the Social Insurance Fund are calculated (Article 14, Clause 2, 255-FZ).

The average daily earnings for calculating benefits are determined by dividing the amount of accrued earnings by 730 (Article 14, paragraph 3, 255-FZ).

Benefits for temporary disability, maternity and child care benefits cannot be less than the minimum wage for a calendar month (Article 14, Clause 1.1 of 255-FZ).

Maximum amount of benefit for temporary disability

If sick leave or maternity benefits are paid to an employee by several insurers, the average earnings, on the basis of which these benefits are calculated, are taken into account for each calendar year in an amount not exceeding the specified limit when calculating these benefits by each of these insurers (Art. 14 clause 3.1 255-FZ).

Algorithm for calculating benefits based on average earnings:

1. For each year (2013 and 2014) we calculate the amount of accruals subject to contributions to the Social Insurance Fund.
2. Separately, we compare each of the amounts with 568,000, and take into account amounts not exceeding 568,000 in 2013. For 2014 - 624,000.
3. We sum up the data obtained and divide by 730 and multiply by a coefficient depending on the length of service.
4. The amount to be paid is determined by multiplying the average daily earnings by the number of calendar days of incapacity.
5. We compare it with the benefit amount calculated based on the minimum wage and take the maximum.

Algorithm for calculating benefits based on the minimum wage:

If the insured person in the estimated 2nd summer period had no earnings, and also if the average earnings calculated for these periods, calculated for a full calendar month, are lower than the minimum wage established federal law on the day of the occurrence of the insured event, the average earnings, on the basis of which benefits for temporary disability, maternity, and monthly child care benefits are calculated, are taken equal to the minimum wage established by federal law on the day of the occurrence of the insured event. If the insured person at the time of the occurrence of the insured event works part-time (part-time, part-time), the average earnings on the basis of which benefits are calculated in these cases, is determined in proportion to the working hours of the insured person. If the insured person has an insurance period of less than 6 months or if there are one or more grounds for reducing the temporary disability benefit, the benefit is paid to the insured person in an amount not exceeding for a full calendar month the minimum wage established by federal law, and in regions and localities, in which regional coefficients are applied to wages in accordance with the established procedure - in an amount not exceeding the minimum wage taking into account these coefficients.

1. The average daily earnings are determined from the minimum wage.
   For this, the minimum wage is *24/730. Currently we get the amount: 7500*24/730=246.57.
2. We apply the RK, if necessary, or the coefficient if the work is part-time.
3. We determine the amount to be issued by multiplying the number of calendar days of illness by the Average daily earnings.

Calculation of vacation pay**

Vacation pay (for one day): otp = salary(zp 10000 ) rubles / 29,3 = 341.3

Vacation pay (for the specified period): otp = salary(zp 10000 ) rubles / 29,3 * 28 days vacation = 9556.31

In the calculator: green- the entered data is indicated, blue- calculated

Personal income tax on vacation pay must be paid immediately after it is issued. Since 2016, personal income tax on vacation pay can be transferred until the end of the month.

Compensation for unused vacation

How to count vacation days for which compensation is due?

28 days / 12 months = 2.33. 2.33 this figure is constant and the same for everyone. 2.33 multiplied by the number of months worked (rounded up (more than 15 days in a larger number, less than 15 in a smaller one)) (up to 10 months worked inclusive)). For both 11 and 12 months, compensation of 28 days of vacation is due.

Upon dismissal, compensation is due for all days unused vacation. When compensating for unused vacation, personal income tax must be withheld. Contributions in pence. and honey the fund and the Social Insurance Fund are also deducted.

Instructions

If you are planning to hire an employee who will work on hours, that is, his schedule will not be standardized; write down the amount of the hourly wage rate in the employment contract. For example, based on the employment contract with the dispatcher, the accountant must accrue and pay 50 rubles for each hour of work.

For example, taking data from a time sheet, it will be clear that you worked 60 hours in July. Thus, the monthly salary will be 50 rubles * 60 hours = 3000 rubles. Withhold personal income tax from this amount and hand over the rest.

If the contract does not specify an hourly rate, calculate the payment based on the salary. To do this, you need to count the number of hours in a month. For example, the salary of a dispatcher is 15,000 rubles. In July, he was supposed to work 176 hours, but according to the time sheet, the dispatcher was actually present at the workplace for 170 hours. Thus, his monthly salary will be equal to 15,000 rubles/176 hours*170 hours=14,488.64 rubles. From this amount also withhold personal income tax (13%).

If an employee is involved in overtime work, then payment for overtime hours must be made at increased rates: if less than two hours are worked, they are paid at one and a half times the rate; if more than two - in double. For example, a dispatcher worked 2 hours above normal. His hourly tariff rate is 50 rubles. Thus, payment for overworked hours will be 50 rubles * 1.5 * 2 hours = 150 rubles.

If an employee is brought to work on a day off or a non-working holiday, the hourly wage must be calculated in double size. For example, the dispatcher worked 4 hours on March 8. His hourly tariff rate is 50 rubles. Thus, 50 rubles * 2 * 4 hours = 400 rubles.

Sources:

• how to calculate hours worked

Tip 2: How to calculate salaries for employees in 2019

Workers' wages must be calculated and paid at least 2 times a month in accordance with the Labor Code of the Russian Federation. The calculation of wages depends on the wage conditions of the prisoner with the given employee. There is an official salary, work at an hourly rate or based on production. The amount of the bonus or monetary reward and the regional coefficient is added to the amount of wages. Each employee is subject to income tax in the amount of 13% of total earnings. Income tax is not deducted from the amount accrued for sick leave.

Instructions

For employees shift schedule Weekends are considered days that are not working days for their schedule. That is, a double or additional day can be paid only for days worked that do not coincide with the established work schedule. Thus, Saturday, Sunday and days cannot be paid double. For work in a shift from 10 pm to 6 am, 20% of the tariff rate is added. An internal order of the enterprise may establish a different amount of payment for night hours.

If the official salary is established, then the salary is calculated based on the average rate for one hour at the established salary. To do this, the amount is divided by the number of hours provided in a given month labor legislation. The resulting amount is multiplied by the hours actually worked. The amount is added and the tax amount of 13% is subtracted. If a bonus or other monetary allowance is provided, then they are added to the amount of money earned and only after that the income tax is calculated. Weekends and holidays are paid double or an additional day off is provided.

Working from production, the amount of production is calculated, a bonus, cash bonuses and a regional coefficient are added. A 13% tax is deducted from the amount received.

Sources:

• Vacation, sick leave, other absences, payroll calculations

Salary to the teacher- category is undefined. Due to changes in legislation regarding the accrual of money for teachers, the amount allocated for funds in the budget has not changed. The system for distributing these funds among recipients has changed.

Instructions

Before the changes were made, it consisted of two parts. The first is a certain set tariff (an amount that directly depended on his qualifications, his work experience, and the number of hours in his subject). The second part is the above-tariff fund, payments from which were made for extracurricular activities and other additional burdens (responsibility for a specific office, classroom management, etc.).

Now the principle of payroll has changed. And it depends mainly on the intensity of work and the number of children in the class. All prices are based on a certain tariff rate, which is established on the basis of the categories of the Unified tariff schedule. It is calculated as follows: 18 hours per week for middle and senior students, 20 hours for elementary students. Previously, these indicators were enough to charge a certain amount. Now he receives this amount only if he works the same number of hours, but in addition, the class size is also taken into account (20 people in the village, 25 in the city). This division of funds should highlight active and non-active ones. Active workers will also be able to increase their wages through incentive payments.

Incentive payments from a specially created incentive fund. They are distributed depending on the quality criteria of the work. In every educational institution these criteria are their own. As a rule, additional earnings are awarded to those teachers who have academic degrees, state awards or the titles “Honorary Worker”, “Best Teacher”, etc. The main condition is that they receive these titles in the field of education. And, of course, additional money is paid for the results of your work. This may include the quality of education among its students, the preservation of the health of students, and the development of pedagogical creativity. Accordingly, the more a teacher does for the school and students, and for his own creative growth, the higher his salary.

With such a scheme for assessing a teacher’s work, you need to carefully look at the specific environment in which the teacher works. For example, learning achievements among children in rural school, and the children in the elite lyceum of the capital will be completely different. This means that the money distribution system is determined based on the parameters of the area. Other criteria, such as the material equipment of the school, technical capabilities the teacher himself and many others must also be taken into account when calculating the incentive part of the salary.

Sources:

• how to calculate a teacher's salary

Salary is a monetary reward for work performed. Its amount is a very important part of the employment contract. According to Article 136 of the Labor Code of the Russian Federation, wages must be paid at least twice a month at equal time intervals. Payment for labor can be a fixed salary, an hourly rate or a calculation starting from. At When calculating wages for salaried employees, certain circumstances should be taken into account.

Instructions

Calculate wages when fully worked as follows. To the amount of the salary, add the bonus or cash reward, the percentage of the regional coefficient, subtract 13% of the income tax and the advance payment. If there are no longer any types of deductions, for example for food or shortages, then the resulting number will be wages payable to the employee. In an example it will look like this. The employee’s salary is 50 thousand, bonuses are given at the end of the month 20%, the regional coefficient is 15%, the advance received is 20 thousand. Salary 50,000 + 10,000 (bonus) + 7,500 (district coefficient) = 67,500 (income received) – 8,775 (income tax) = 58,725 – 20,000 (advance) = 37,725 should be given to the employee as the second half of the salary.

If the month is not fully worked, calculate the average daily cost of one day of work. To do this, divide the salary by the number of days in the month and multiply by the actual number of days worked. At In almost all enterprises, a bonus is not issued for a month that is not fully worked. Therefore, add the percentage of the regional coefficient to the calculated amount, subtract 13% and subtract the advance received.

If the employee worked overtime for the employer on or days, calculate the cost of one hour in a given month. To calculate one hour, divide the salary by the number of working hours in a given month. If an employee wants to receive overtime in monetary terms, and not an additional day off, then do it that way. Add a bonus or monetary reward to the salary amount. Multiply the cost of one hour per month by the number of hours worked, add the salary with bonus and the percentage of the regional coefficient, subtract 13% and the advance received. The number obtained by calculation will be the salary due for payment.

If the employee worked in, then according to the Labor Code you must pay for night hours from 10 pm to 6 am at least 20% more than the salary amount (Government Decree 554). Unless otherwise specified in internal legal acts enterprises, and only a larger percentage can be indicated. IN in this case To calculate the percentage for paying for night hours and add the calculated amount to your total earnings, subtract 13% and the advance amount. The resulting number will be the salary for the current month.

Video on the topic

note

Thus, even if wages are calculated twice a month, tax is calculated and withheld once a month. I would like to draw your attention to the fact that there is only one salary and it is accrued for the performance of job duties in accordance with employment contract, only paid twice a month.

Helpful advice

How wages are calculated - wages are calculated based on the tariffs established at the enterprise, piece rates, salaries and information about the time actually worked by employees or information about the volume of products produced.

Sources:

• how to calculate payroll

Some organizations use increased working hours in their work. According to Labor Code, such work is called overtime. Accordingly, it is not paid in a standard way.

Instructions

Overtime should be paid much higher than regular time. So, for example, Trudovaya states that the minimum work overtime should be calculated as follows: for the first 2 hours, payment is calculated that exceeds the salary by 1.5 times, subsequent watch– 2 times.

It should be noted that the regulations do not provide for such a question: these minimum standards are calculated or the full amount of wages. Based on this, when drawing up a contract, this situation should be determined so that controversial situations do not arise with employees.

For example, Ivanov worked the required 160 hours in July 2011. Hourly of this employee is 84 rubles. It is known that on July 11, due to production needs, he worked extra 2 hours, and on July 18 - 5 hours. Payment for overtime watch will be calculated as follows:
July 11.
84*1.5*2 hours=252 rubles
July 18.
84*1.5*2 hours=252 rubles
84*2*3 hours=504 rubles
252+504=756 rubles Thus, for overtime watch in July Ivanov will be paid:
756+252=1008 rubles.

If Ivanov’s monthly salary is 16,000 rubles, first calculate the average hourly:
16000/160 hours = 100 rubles (per hour) July 11 for overtime watch he get:
100*1.5*2=300 rubles
July 18:
100*1.5*2=300 rubles
100*2*3=600 rubles
300+600=900 rubles. Thus, for watch Ivanov is entitled to 300 + 900 = 1100 rubles for excess work completed.

Helpful advice

Please note that these are minimum rates. The head of the organization can raise them, but reducing them is impossible. The level of rates for overtime work should be specified in the employment contract.

No matter how much we earn, these funds will always not be enough. It’s paradoxical, but the higher the salary, the more needs awakening in us, the implementation of which costs a lot of money. Or maybe, when talking about your small income, you are slightly exaggerating? Or, on the contrary, is there really a reason for complaints, since the employer put you in bondage? Try to evaluate your compensation impartially.

Compensation is accrued and paid to the employee not only in case of delay in wages, but also in cases where the employer has violated the terms of other payments: vacation pay, benefits, etc. (Article 236 of the Labor Code of the Russian Federation). But for the sake of simplicity, we will call compensation for delayed payments to employees compensation for delayed wages.

Compensation for delayed wages 2019: calculator

• the amount of wages not paid to the employee on time (reflects the amount that the employee should receive in hand, i.e. minus personal income tax/other deductions from wages);
• the established date for payment of wages;
• date of actual salary payment.

Amount of compensation for delayed wages

Such compensation is calculated according to the following formula (Article 236 of the Labor Code of the Russian Federation):

The employer must pay compensation for the period of delay starting from the day following the established day of payment of wages until the day of its actual payment, inclusive. For example, employees should have received their salary on 03/06/2019, but the employer paid it only on 03/20/2019, respectively, in this case the number of days of delay will be 14 days (from 03/07/2019 to 03/20/2019 (inclusive)).

By the way, the employer has the right to increase the amount of compensation paid. This amount must be specified in the collective agreement, employment contract or in the LNA (Article 236 of the Labor Code of the Russian Federation).

Fine for non-payment of compensation for delayed wages

If the employer does not pay the employee compensation for delayed wages, he faces a fine (Part 6, Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• from 30,000 rub. up to 50,000 rub. - for the organization;
• from 10,000 rub. up to 20,000 rub. - For officials organizations;
• from 1000 rub. up to 5000 rub. - for individual entrepreneurs.

Compensation for delayed wages: personal income tax

If an employee is paid compensation for delayed wages in the amount established by the Labor Code of the Russian Federation, then it is not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated February 28, 2017 N 03-04-05/11096). If the employer pays compensation in an increased amount, then the difference between the amount of compensation, established by the employer, and the amount established by the Labor Code of the Russian Federation, personal income tax must be calculated.

Compensation for delayed wages: insurance premiums

Regarding the calculation of insurance premiums from compensation for delayed wages, disputes between employers and inspectors have been going on for a long time - even since the time when the Pension Fund of Russia was in charge of contributions. The whole point is that this type payments are not directly listed in the list of non-taxable payments. In this regard, according to the Ministry of Finance, contributions must be calculated from compensation for delayed salaries (see, for example, Letter of the Ministry of Finance dated September 24, 2018 No. 03-15-06/68161; Letter of the Ministry of Finance dated September 24, 2018 No. 03-15-05 /68049). However Supreme Court believes that compensation for delayed wages refers to compensation related to the employee’s performance of his job duties, which in turn are not subject to contributions (Decision of the Supreme Court dated 05/07/2018 No. 303-KG18-4287). But if you are not ready to take the dispute with the tax authorities to court, it is safer to charge contributions from compensation for delayed wages.

How to calculate salary based on salary to an ordinary employee who wants to double-check accounting calculations? When applying for a job, the salary is negotiated, but in addition to it, when calculating wages for the month, coefficients, the number of days worked and other factors that can affect its final amount are taken into account. We will talk about them in the article.

What you need to know to correctly calculate wages

When applying for a job, the applicant must negotiate the salary amount with the employer. And when an employee hears the amount, he does not think that in reality the payments will be different. The amount that is agreed upon during employment is the salary (fixed wage). It will be reflected in the employment contract. But how much an employee will receive depends on many factors.

Here's what to take into account:

• Income tax is deducted from the employee's funds, while the employer makes insurance contributions from his own funds.
• The employee can receive an advance.
• An employee may have obligations to pay alimony or other payments under writs of execution.
• Supplements and coefficients may be applied to the employee’s salary; he may be awarded a bonus and other additional payments.

All these factors either increase take-home pay or decrease it. If you forget about them, you cannot correctly calculate the amount to be paid.

What salary calculation formula can be used?

The most simple formula Payroll calculation includes only 3 points:

• salary size;
• number of days worked;
• income tax.

If we assume that the employee does not have to make any payments and no additional payments are made to him, then the salary is calculated as follows:

1. The salary is divided by the number of working days of the month, then multiplied by the number of days worked.

2. Income tax is subtracted from the amount received (in Russia, personal income tax is 13%).

Let's look at an example. The employee's salary is 30,000 rubles. There are 23 working days in a worked month. The employee took 3 days without pay to resolve personal issues, therefore, he worked 20 days in a month. The salary calculation looks like this:

30,000 / 23 × 20 = 26,086.96 rubles (salary before personal income tax);

26,086.96 - 13% = 22,695.65 rubles (take-home salary).

But in practice, such simple calculations almost never happen. Employees are paid bonuses, allowances and compensation. Let’s assume that, in addition to a salary of 30,000 rubles, an employee is paid a bonus of 25% of the salary every month. And he worked only 20 days instead of the required 23 working days per month. Then the calculation will look like this:

Salary + bonus (30,000 + 7,500) = 37,500 rubles (monthly salary);

37,500 / 23 × 20 = 32,608.70 rubles (wages for hours worked excluding personal income tax);

32,608.70 - 13% = 28,369.57 rubles (take-home salary).

In cases where an employee has the right to a tax deduction, the tax amount is first calculated, and then it is deducted from the salary. For example, the salary is 30,000 rubles. The employee worked all days. He has the right to a tax deduction of 800 rubles. The calculation will look like this:

30,000 - 800 = 29,200 × 13% = 3,796 rubles (personal income tax after applying the tax deduction);

30,000 - 3,796 = 26,200 rubles (salary in hand).

Calculating payroll can seem like a daunting task. But once you understand its algorithm, there will be no more problems with the next calculation.

The influence of the regional coefficient on wages

In regions where working conditions are considered special due to climatic conditions, terrain or increased radiation levels, a regional coefficient is added to employee salaries. It should not be confused with northern allowances for employees of the Extreme Server. The area of ​​application of the regional coefficient is much wider.

The size of the coefficient is established by the Government of the Russian Federation specifically for each region. There is no single regulatory act; a separate resolution is issued for each district. The lowest coefficient - 1.15 - in Vologda region, as well as in most regions of the Ural federal district: Perm, Sverdlovsk, Orenburg, Chelyabinsk, Kurgan regions. A similar coefficient applies in Bashkortostan and Udmurtia.

The regional coefficient is applied not to the salary, but to the actual amount of the salary before personal income tax is deducted from it. To calculate, it is necessary to sum up the salary with all allowances, bonuses, with the exception of one-time payments (such as sick leave and material aid), and multiply the resulting total by a coefficient. For example, in one of the cities of the Chelyabinsk region, with an employee’s salary of 30,000 and a bonus of 7,500 rubles, the salary calculation will look like this:

(30,000 + 7,500) × 1.15 = 43,125 rubles (salary before personal income tax);

43,125 -13% = 37,518.75 rubles (salary in hand).

What is the difference between calculating military payroll?

The differences begin with the name of the remuneration (service). If a civilian receives a salary, then a military man receives allowance. For the military, its size is influenced by:

• job title;
• rank;
• duration of service;
• conditions of service.

The salary consists of a salary based on position and a salary based on rank. This is what contract workers receive. The amount of income tax on payments to military personnel is the same as on civilian salaries - 13%. Among the standard tax deductions used in calculating personal income tax, in Art. 218 of the Tax Code of the Russian Federation mentions several positions that apply only to military personnel. So you shouldn’t forget about them when calculating your allowance.

The calculation principle here is as follows:

1. Salaries for rank and position are summed up.
2. Allowances are added for length of service, place of service, and others.
3. Personal income tax is withheld taking into account tax deductions if the military personnel are entitled to them.

How to check if your salary is calculated correctly

Labor legislation requires that the employee be informed of all bonuses he receives and all deductions made. The most common way of conveying information is by issuing a “settlement”. This document contains brief information about all the basic operations performed to calculate payroll.

From the “calculation” it can be understood that how to calculate salary based on salary employer. Then you need to do your calculations and compare the results. If the amounts do not add up, you should ask the company accountant to go through all the steps of the calculation with you to understand at what stage the discrepancy in the figures occurred.

Thus, the salary and the amount received in hand may not match. They don't have to match. The employer before paying wages in mandatory withholds 13% income tax from it. And if the amounts are still equal, this means that the employee is given additional payments - for example, a bonus is paid. To calculate your salary yourself, you need to know about all deductions and allowances in each specific case. Otherwise, the results will be approximate.

When setting a salary for a worker in an employment contract, it is assumed that it is paid for a full month of work. If the month is not fully worked, then payment is made in accordance with the time worked. The employer must deduct personal income tax from the accrued salary and charge insurance premiums on it. We offer online calculator, which will help not only calculate accrued wages, but also take-home pay, the amount of income tax and insurance contributions.

This calculator is designed to calculate wages based on the employee’s salary and days worked. It is possible that an incomplete month has been worked; in this case, you should indicate the number of days actually worked in the calculator.

How to calculate payroll using an online calculator

First of all, this is the salary amount established by the employment contract. The same salary is registered in staffing table for the position. Salary is the amount of money that a worker is entitled to for a fully worked month. For this component in the calculator, the left field is allocated in the top line, the amount is entered in rubles.

Further components of the salary may be a bonus or other incentive payment. The procedure for calculating bonuses in each company is individual and is regulated by the regulations on bonuses or remuneration. If such additional payments are provided for an employee, then their total amount should be entered in the middle field of the top line of the calculator.

Depending on the regional area in which the organization is located, the worker’s salary may be increased taking into account the regional coefficient. Its percentage should be entered in the left field at the bottom line of the calculator. Please note - you need to pay a percentage for correct calculation. If there is no regional coefficient in the area, then the field is not filled in. A similar indicator is provided for those regions where living and working conditions are complicated.

At the top line of the online calculator there is another field where the total amount of deductions is entered - this refers to standard personal income tax benefits, which are provided in particular for children under 18 years of age (or students under 24 years of age). The total indicator is entered in the field.

At the bottom line there remain two left fields, which show how many working days there are in the month and how many of them were actually worked by the person for whom the payroll is being calculated. A full month of work is when the number of working and worked days is equal. Otherwise, the month will be incomplete, and accordingly, the salary will be reduced in proportion to the days worked.

After filling out six fields, the online calculator calculates your salary in accordance with the entered data. Below you can see the result of the calculation - in the line SALARY.

The line below in the calculator calculates the salary amount to be paid out - this is the salary from which income tax in the amount of 13 percent is subtracted. The personal income tax amount itself is calculated in the line below.

The last step of the calculator is to calculate the employer's insurance contributions at established rates as a percentage - these contributions do not reduce wages and are the employer's expenses.

Examples of calculations in an online calculator

First example with a full month:

Let's calculate the salary for the full month of October, if the salary is 27,800 rubles, the bonus is 1,300, the regional coefficient is 12%, and the deduction is 1,400 per minor child.

Fill in the calculator with the specified data. there are 22 working days in October. When calculating for a full month, you must also indicate 22 in the “days worked” field.

The calculation in the online calculator looks like this:

Second example for an incomplete month:

The worker has the same salary of 27,800, his bonus is 1,300, a deduction of 1,400 is due, but he worked only 16 days in October, the regional coefficient has not been established.

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