Does the salary change when payroll is calculated? How to calculate salary for a day, month and partial month: step-by-step instructions

When posting vacancies on the websites of employment services, when hiring a new employee, the employer indicates the amount wages. In reality, the indicated amount may be different.

In addition to salary, the amount of wages is also influenced by a number of other factors, such as the days the employee worked, various allowances and others. It is useful to know how to calculate salary to ensure that it is calculated correctly.

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General provisions

The relationship between a hired worker and an employer is regulated by the Labor Code ( dated December 30, 2001 No. 197-FZ, current edition dated 07/03/2016, with amendments and additions coming into force from 01/01/2017).

According to Art. 2 TK The state guarantees the labor rights and freedoms of citizens and their protection. In accordance with the Labor Code of the Russian Federation:

payroll payments to employees must be made within the established time frame;
It is mandatory to timely and correctly calculate the employee’s salary while taking into account various deductions and deductions;
it is obligatory to make deductions in the established amount to extra-budgetary funds;
correct statistical and tax reporting is necessary.

Thus, the Labor Code of the Russian Federation ensures the right of every working citizen to full and timely receipt of a salary not lower than the minimum wage, which would ensure a decent life for him and his family.

In addition, when calculating wages, the following regulations are taken into account:

Decree of the Government of the Russian Federation No. 922 of December 24, 2007 (as amended on December 10, 2016) “On the specifics of the procedure for calculating average wages”;
Federal Law of November 7, 2011 No. 306-FZ (as amended on July 3, 2016, as amended on December 19, 2016) “On monetary allowances for military personnel and the provision of individual payments to them”;
Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”;
Federal Law dated October 2, 2007 No. 229-FZ “On Enforcement Proceedings” as amended on December 28, 2016 (Article 12);
Tax Code of the Russian Federation dated July 31, 1998 No. 146-FZ (part 1) and dated August 5, 2000 No. 117-FZ (part 2) as amended on December 28, 2016;
Federal Law No. 402-FZ dated December 6, 2011 (as amended on May 23, 2016) “On Accounting.”

What is taken into account when calculating?

To correctly calculate the amount of wages, you should take into account the following circumstances:

The amount is taken from the employee’s salary, and deductions for insurance purposes are made from the employer’s funds.
The employee may receive payments.
An employee may have obligations to pay alimony or other payments through enforcement proceedings.
An employee can also receive various allowances, coefficients and bonuses.

Due to these circumstances, the amount of remuneration of the employee is reduced or increased.

How to calculate the salary, knowing the salary?

Most simple payment amount calculation labor consists of the following components:

from salary;
of days worked;
from personal income tax.

Let us assume that neither a hired worker no additional payments are accrued, nor does he have any additional obligations. Then the formula for calculating the amount of remuneration looks like this:

Salary/working days in the billing month*days worked by the employee – 13%*(Salary/working days in the billing month*days worked by the employee).

When the amount of wages for full month number of days worked = number of working days in a month.

Example.

Salary of Krasovskaya I.I. is 20,000. The amount she received in hand will be:

20000-13%*20000=17400 rubles.

Although usually such simple calculations of the amount of remuneration are not found, since employees receive various additional payments, material assistance, etc.

Let us assume that under the same conditions Savelyeva V.A. receives a bonus of 20% of salary. Then:

24000 – 13%*24000=20880 rubles – will be received by V.A. Savelyeva.

Let's say that Esman A.E. under the same conditions, he also has the right to a tax deduction in the amount of 800 rubles. Then:

20000+4000=24000 rubles – monthly wages
24000-800=23200 – tax base
23200*13%=3016 rubles – personal income tax amount
24000-3016=20984 rubles – will be received by Esman A.E. in your arms.

How are wages calculated based on salary? for less than a month?

Salary of Mikheeva A.F. is 20,000 rubles. This month has 23 working days. Mikheeva A.F. took it this month 4 days without saving monetary allowance. It turns out that the days worked are 19.

Then the amount of remuneration for Mikheeva A.F.:

20000/23*19-13%*(20000/23*19)=14373.91 rubles.

Let us assume that under the same conditions Amelin M.D. receives bonus of 20% of salary. Then:

20000+4000=24000 rubles – salary of Amelina M.D. per month

24000/23*19=19826.09 rubles – wages for days worked excluding personal income tax

19826.09 – 13%*19826.09=17248.7 rubles – will be received by Amelin M.D.

Let's say that Mikeshin D.G. under the same conditions the right to tax deduction, which is 800 rubles. Then:

1) 20000+4000=24000 rubles – the amount of wages for the month

2) 24000/23*19=19826.09 rubles – wages for days worked excluding personal income tax

3) 19826.09-800=19026.09 rubles – tax base

4) 19026.09*13%=2473.39 rubles – personal income tax

5) 19826.09-2473.39 = 17352.7 rubles - will receive Mikeshin D.G. in your arms.

How is hourly wage calculated?

The hourly wage rate for workers is calculated so that pay for overtime, night shifts, etc.

This calculation is made taking into account the time for which the work should be paid.

Hourly wages are calculated based on standard working hours of a given month(determined according to the production calendar): tariff per month (rate)/standard hours per month.

The employee's salary is 20,000 rubles. Standard hours per month are 160 hours, the employee worked 165.

20000/160=125 rubles/hour – hourly rate
165 – 160 = 5 hours – processing

125*2*1.5+125*3*2=1125 rubles – payment for overtime hours (according to the Labor Code of the Russian Federation, the first 2 hours above the norm are paid at one and a half times the rate, and the rest at double).

Therefore, in a month the employee will receive 21125 rubles.

Calculation with northern and regional surcharges

Northern and regional allowances are awarded to those citizens who work on shift or remotely.

These allowances apply to salary, hazard pay, length of service, class rank, academic degree, bonuses, and salary.

They do not apply to business trips, vacation pay, sick leave, financial aid, and one-time payments.

Ilyin L.L. works in Vorkuta. He is 34 years old. His salary is 30,000 rubles. Additionally, he received a bonus of 10,000 rubles and financial assistance on the occasion of the birth of his daughter of 5,000 rubles.

For Vorkuta, the regional coefficient is 1.6, the maximum northern coefficient is 80%.

Regional coefficient: (30000+10000)*60% = 24000 rubles

Northern coefficient: (30000+10000)*30%=12000 rubles (since the northern bonus for Vorkuta is accrued at 10% after 6 months and every subsequent six months of work until the level of 60%, then 10% per year until 80% is reached ).

Total Ilyin L.L. will receive: 30000+10000+24000+12000+5000=81000 rubles.

Calculation of salary from wages

To find out the size of the salary, you need to subtract the bonus and the remaining amount from the amount received in hand. divide the amount by 0.87(this will result in a salary without personal income tax).

Korotkov P.N. received 23,000 rubles. His bonus this month is 5,000 rubles. This means his salary = (23000-5000)/0.87 = 20700 rubles.

Salary calculation for dummies in the video course:

The procedure for payment of monetary remuneration for work is regulated by Russian legislation. In this article we will tell you how to calculate wages and what formula for calculating wages is used depending on the type of employee benefit system.

Payroll calculation: regulatory framework

The amount of financial remuneration for the work done is calculated on the basis of state and company regulations, as well as in accordance with the company’s personnel documentation.

The company's internal documents required to calculate payroll in 2017 include:

employment contract;
certificates of completed work and other documents confirming the work performed;
orders for disciplinary action;
other papers.

The amount of remuneration for labor is specified in the contract when hiring an employee and in the order for admission to the staff. These documents may also indicate the amount and conditions for receiving incentive payments.

The main regulations according to which wages are calculated for 2017 are Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation No. 922 of December 24, 2007.

How to calculate monthly salary?

How salaries are calculated depends on the form of employee compensation. There are two such forms: piecework and time-based. The latter is the most common and is used wherever it is reasonable.

The time form is based on a specific rate (salary, daily or hourly rate) with the possible addition of other remuneration. For example, an employee may be paid a certain amount for harmfulness or high qualifications. When calculating to determine the time actually worked by an employee, data is taken from the timesheet.

The formula for calculating wages depends on the type of time system used in the organization. Let's look at each one.

Salary

Salary = Salary / Number of working days in a month x Actual days worked.

Calculating employee wages - calculation example

Let’s assume that the salary is 25,000 rubles, there were 20 working days in a month, and the employee was absent for one day due to family reasons. The salary will be:

25,000/20 x 19 = 23,750 rubles.

Daily rate

Salary = Daily rate x Actual days worked.

Let’s say the rate is 1,600 rubles, there were 18 working days in a month, on one of which the employee took time off without pay.

The salary calculation for an incomplete month will be as follows: 1600 x 17 = 27,200 rubles.

Hourly rate

Salary = Hourly rate x Hours actually worked.

Let's look at an example

The hourly rate is 200 rubles. with an eight-hour working day. There were 20 working days in the month, 2 of which the employee was not at work without pay.

The calculation will be as follows: 200 x 8 x 18 = 28,800 rubles.

Piece-rate wages depend on the employee’s personal productivity. How to correctly calculate the salary in this case? The formula also depends on the type of payment system.

Direct piecework

Salary = Quantity of production x Unit cost of production.

For example, the payment for processing a unit of product is 30 rubles, for assembly – 50 rubles. A worker produced 150 units. The calculation will be like this:

150 x 30 + 150 x 50 = 12,000 rub.

Piece-bonus

Salary = Quantity of production x Cost per unit of production + Bonus.

For example, the initial conditions are the same as in the previous case, but in addition the employee is paid a bonus of 50%.

We get the calculation: 12,000 + 12,000 x 50% = 18,000 rubles.

Piece-progressive

Salary = Quantity of production within the norm x Unit cost + Quantity of production above the norm x Increased cost per unit.

Let's say the norm is 300 pcs. at a cost of 30 rubles. If it is exceeded, the cost per unit increases to 60 rubles. An employee made 800 units of products in a month.

The calculation will be as follows: 300 x 30 + 500 x 60 = 39,000 rubles.

In addition to the listed types, there is also an indirect system. There is no formula for it, since the company sets it at its own discretion.

The above examples also show how to calculate wages for an incomplete month. Plus, it is necessary to take into account other payments due to the employee. This could be sick leave, business travel, etc. According to the Labor Code of the Russian Federation, calculations of such remunerations are based on average monthly earnings.

When calculating average earnings, the calculation period is 12 months. However collective agreement the company may have a different period.

Calculation and payment of wages are made in two statements: in form T-51 and T-49. Based on the results, it is necessary to calculate not only the wages themselves, but also the accrued personal income tax.

Salary calculation upon dismissal

Registration of the dismissal of an employee and calculation of wages occur on the basis of an order to terminate the employment contract. Unless otherwise provided by law, the employee is paid:

Salary on the day of dismissal.
Severance pay.
Average monthly salary.

Salary will be calculated for actual time worked. Please note that severance pay is not subject to income tax within certain limits.

Salary recalculation

It may be necessary to recalculate wages in the following cases:

When the salary level increases or decreases.
If the salary was paid in excess.
The calculation was made incorrectly.

The procedure for calculating wages established by law allows for adjustments to be made. Salary recalculation occurs on the basis of an order. There are no time restrictions. However, if the employee was fired, recalculation can only be made within three months from the moment the employee or accountant learns of the error.

Salary is the main motivating factor labor activity person. Its size largely determines how the employee “exerts himself” in performing his job duties. Secondary, but no less important factor, is the correctness of its calculation and the fairness of establishing its size in comparison with the remuneration of other employees. For an employer, wages are one of the main expense items. At the same time, expenses that need to be covered periodically and without delay. Moreover, mandatory deductions must be made from the wage fund, which are also a significant expense item.

This place of wages in the system of relations between employee and employer, as well as the state, requires a careful approach to the establishment of wage systems, both among entrepreneurs and at enterprises, as well as to the payment of wages to specific employees. This article will tell you how to do it correctly, what actions should be taken before this moment and what to do in order not to break the law when calculating wages.

Basis for calculation and payment of wages

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

order of definition and meaning minimum size wages,
components of wages,
wage systems,
procedure and restrictions for deductions from wages.

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

collective agreement,
wage regulations,
regulations on bonuses (motivation).

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

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

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

Components of wages

The remuneration of each employee may depend on the content of the employer’s internal local acts and agreements formalized in the employment contract. According to labor legislation, remuneration for a specific employee may consist of the following parts:

remuneration for work (salary itself, for example),
compensation payments(additional payments, compensation),
incentive payments (bonuses, allowances, other rewards).

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

Internal local acts may establish additional payments for various categories of employees. The most common general grounds for additional payments are:

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

In some cases, such additional payments, common to the entire team, are established based on the wishes of the employer (its personnel policy), in others, on the basis of legal requirements.

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

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

Expert opinion

Roman Efremov

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

Salary forms

The following forms of wages are legally approved:

Time salary
Accrued based on time worked at the established hourly rate. Often this form of income is used if:

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

In turn, time wages are classified in two ways:

simple salary, also called “bare salary”, “rate”;
time-based bonus earnings, which provide for the possibility of receiving additional financial preferences subject to achieving a certain result.

Piece wages
Directly depends on the amount of the final product; it is used in situations where the result of labor has a close connection with the efforts of the hired employee himself.

There are the following types of piecework wages:

simple income;
piecework-bonus payment, in which a bonus is guaranteed to a hired employee for achieving certain labor indicators;
piece-rate regressive salary: rare, stipulates that payment is at one rate for fulfilling the set standard, and for exceeding the plan the rate is reduced;
piecework-progressive earnings: within the framework of plan execution, one rate is applied, if standards are exceeded, payment is made at higher rates;
lump sum salary, in this case the final salary depends directly on the cost of the work performed. It is used in areas where there is a need to perform certain work.

Earnings can be differentiated depending on the location of the work site. For regions of the Far North and equivalent areas, increasing coefficients apply.

Payroll slip

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

Correctly filling out the payroll slip:

settlement and payment
payment
calculated

Employers with a small number of employees use a cash order in their activities. Due to the widespread practice of paying wages on bank cards For employees, payslips are becoming increasingly popular.

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

staffing table (contains salaries and tariff rates),
orders (on hiring, on establishing additional payments, on bonuses, vacations, etc.)
time sheets (for time-based wages),
work orders (for piecework wages),
applications for the use of standard deductions and notices from the Federal Tax Service on the use of property and social deductions,
enforcement documents (writs of execution, court orders, bailiff orders) for deductions from wages,
certificates of incapacity for work.

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

In the statements on which wages are issued (payment and settlement-payment), signatures of employees who received wages or records of the deposit of uncollected amounts are entered.

Procedure and formulas for calculating wages

Having understood the reasons for paying wages, the documents that are used, and the components of remuneration, let’s consider the question: how to calculate an employee’s salary. Practical workers, accounting staff, and accountants have developed appropriate formulas that allow them to calculate employee salaries.

So, in particular, the formula for calculating wages based on salary is as follows:

ZP = O/Dr*Do+P-N - U

Salary - monthly salary.

O - salary.

Dr - working days according to the production calendar.

Until - days actually worked by the employee.

PND - Bonuses, additional payments, allowances and other incentives and compensation payments. Moreover, such payments can be set either in a fixed amount or depending on the number of days worked in a month.

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

U - retention. It is necessary to note here that according to general rule the amount of deductions from the amount of wages cannot exceed 20%. Special rules are provided, for example, when withholding for several writs of execution - 50%, when withholding to pay alimony - 70%.

To calculate wages based on piecework, another formula is used:

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

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

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

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

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

In this case, piece workers can, as can be seen from this formula, be involved both in performing one operation (manufacturing one part) and in several.

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

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

When applying for a job, an employee is primarily interested in monetary remuneration for his work. Most often, the employee’s monthly salary is agreed upon.

But the amount of money that a person receives in his hands, that is, salary, almost always different from salary. Therefore, an employee often really wants to check the accuracy of salary calculations, especially when it seems that it is less than what was expected.

Documentation

The main documents on the basis of which it is calculated are:

employment agreement or contract;
The order of acceptance to work.

These documents must indicate the date of hire, salary, amount of allowances and additional payments.

In addition, when calculating wages, the wage regulations at the given enterprise and the time worked by the employee are taken into account.

Main components of the calculation

Thus, when carrying out a known salary, it is necessary to take into account both the main initial data and additional factors. The main parameters include:

salary amount;
number of days worked;
income tax.

Additional factors include:

availability of advance payment;
alimony payments and others;
availability of additional payments (, bonuses, coefficients).

Payroll calculation methods

Exist various methods salary calculations:

using formulas;
using spreadsheets;
using special programs;
using online calculators.

By formulas

The simplest salary calculation can be done manually using formulas.

Example 1

Initial data:

The monthly salary of an employee is 40,000 rubles.
There are 23 working days in a month.
The employee took 3 days of vacation without pay.
The employee does not make payments and does not have any allowances.

The salary calculation algorithm for this case is as follows:

The salary is determined before taxes are deducted. To do this, the salary is divided by the number of working days and multiplied by the number of days worked: (40,000/23) × 20 = 34,482.6 rubles.
Income tax is deducted from this amount (in the Russian Federation it is 13%): 34482.6 (1-0.13) = 30,260.86 rubles.
Thus, the employee will receive 30,260 rubles 86 kopecks.

More complex calculations occur when the employee has additional allowances and tax deductions.

Example 2

The first three points are the same as in example 1. In addition, the employee is awarded a bonus of 25% of the salary, and he has tax deductions of 800 rubles.

Salaries are calculated using the following algorithm:

Salary + bonus are equal: 40,000 + (40,000)×0.25 = 50,000 rubles.
The monthly salary excluding tax is: (50,000/23)×20 = 43,478.26 rubles.
The tax is equal to: (43,478.26 - 800) × 0.13 = 5,548.17 rubles.
The salary in hand is equal to: 43,478.26 – 5,548.17 = 37,930.08 rubles.

Using EXCEL tables

EXCEL spreadsheets are well suited for payroll calculations. To carry out the work, a document is created that includes the initial data:

list of employees (in a particular case this may be one employee);
salary;
number of days worked;
bonuses;
payments.

Using special programs

Payroll calculations can be done using special programs. These programs can be dedicated only to payroll calculations or they can also be used to make other accounting calculations, for example. An example would be the well-known 1C program, one of the blocks of which is designed for calculating salaries of enterprise employees.

A simpler one is the salary calculation program “Mini-salary”.

This program calculates wages, income tax (NDFL), takes into account tax deductions, and calculates insurance premiums. The program prepares documentation in Excel standard.

The source data for this program is also entered into a table.

Using an online calculator

For convenience, salary calculations can be performed using an online calculator on the website of the Consultant Center for Accounting and Tax Law.

As initial data for calculation, you must enter:

calculation interval;
salary;
availability of tax deductions, including for children;
presence of disability.

If the employee had , the calculator calculates wages and sick leave benefits.

In this case, you must enter Additional information by days on which the employee was on sick leave, as well as salaries for 2 last year, employee and the value of the salary increase coefficient.

The results of calculations on the calculator are:

salary;
personal income tax;
sickness benefit amount.

Calculation of military personnel's salary

A serviceman receives a salary, which in the Armed Forces is called “salary.” It depends on the following factors:

positions;
ranks;
conditions of service.

The military salary includes salary according to rank and salary according to position. Military personnel are subject to a 13% tax. There are special tax deductions for military personnel, which are recorded in Tax Code RF.

Calculation of monetary allowance is carried out as follows:

salaries are summed up by rank and position;
bonuses are added for length of service, conditions of service and others;
Tax is deducted taking into account tax deductions.

Checking the correctness of salary calculations

In order to make sure that the salary calculation in the accounting department is carried out correctly, you need to obtain a payslip and study all the information provided there!

Based on this information, calculate your salary and compare the results. If the amounts do not add up, then you need to try to go through all the stages of the calculation together with the accountant.

When performing verification calculations, the following must be kept in mind:

V different months The number of working days varies throughout the year. The salary is a constant value. Therefore, it must be taken into account that in different months the cost of one day or one hour may be different;
additional payments and salary allowances are calculated relative to the salary, and regional allowances are calculated according to different rules;
income tax is calculated on the total amount of income, both in cash and in kind (for example, this income includes the cost of free food stamps);
because according to labor code Salaries are paid twice a month, so when making calculations you need to remember the advances paid.

Payroll calculation is based on several factors. Which ones? Read about it in the article!

Checking the accuracy of calculations

In the process of completing the documentation package for the official employment of a new worker in mandatory The salary amount will be announced and included in the employment contract according to the specific position. However, the size of the salary is not the only factor that determines the amount of future wages. How salaries are calculated is useful to know not only for the employer, but also for the employee.

What is the essence of the salary?

The salary, namely its value, is a number that must be announced to the worker when applying for a specific position and is stated in the relevant documentation. This value is a kind of unchanged base, on the basis of which the worker will subsequently be calculated and paid wages.

To calculate your salary, you first need to use the base value, namely salary. Based on these amounts, through a series of simple mathematical examples, you can determine the final amount - wages.

What determines the amount of wages?

Before figuring out how to calculate salary, it is important to identify a number of factors that determine the salary for a particular employee. It is known that the salary amount is mandatory to be announced during the official employment process. However, the actual salary and the amount specified in the employment contract will differ.

There are several conditions that affect the size of the fee:

tax amount. Provided that the head of a particular organization pays taxes from the material base of his enterprise, tax deduction will be carried out directly from the wages of workers (usually 13%). Additional tax deductions are also possible;
the fact that an advance was issued during this month;
whether the worker has obligations to other people, according to the writ of execution (meaning payment of alimony or other mandatory payments);
the presence of any additional amounts added to the basic salary or wages (multiplier, bonus).

Mandatory consideration of all the above criteria - important condition for correct charging.

Payroll calculation taking into account salary

The salary is calculated taking into account the time that the worker actually worked.

The fee calculation algorithm involves performing the following actions:

Divide the salary by the number of hours the worker must work according to the plan.
Multiply the resulting value by the number of hours the worker actually worked.
Subtract tax from the amount received.

According to this algorithm, you can produce an example of calculating fees for one month. Let's look at an example.

In October 2017, V.S. Ivanov worked 160 out of 168 hours of work according to the plan. The employee’s salary is 65,000. Payment is calculated as follows:

65,000 / 168 = 386, 90 - cost of an hour of work;
386.90 * 160 = 61,904 - monthly fee without tax deduction;
61,904 - 13% = 53,856.48 - the amount of the monthly fee, including tax.

Thus, the amount of V.S. Ivanov’s salary for October will be 53,856.48.

Accrual of bonus

In October 2017, V.S. Ivanov worked 160 out of 168 hours of work according to the plan. The employee’s salary is 65,000, while the bonus amount was 10,000. Payment is calculated as follows:

65,000 + 10,000 = 75,000 - the amount of payment when working all working hours according to the plan;
75,000 / 168 = 446, 43 - cost of an hour of work;
446.43 *160 = 71,428.57 - monthly fee excluding tax;
71,428.57 - 13% = 62,142.85 - monthly fee including tax.

Thus, the amount of V.S. Ivanov’s salary for October, taking into account the accrued bonus, will be 62,142.85.

Regional coefficient

How to calculate wages in an area with unfavorable environmental, climatic conditions? In this situation, it is necessary to use a special so-called regional multiplier. The amount of this value varies depending on the conditions and is regulated by the legislature. In addition to coefficients depending on conditions in a particular area, there are also additional “northern” surcharges. In addition to the official multipliers, the head of the enterprise is not prohibited from introducing additional allowances on his own.

This multiplier affects not the salary, but the entire salary, up to the calculation of tax from it.

Depending on the specifics of the job, payroll calculation has the following procedure. Labor process factors must be taken into account when calculating wages.

Additional Payroll Principles

In the process of calculating wages, accounting employees must take into account a number of related nuances, namely:

When making tax calculations, it is important to take into account all income, regardless of its form.
It is important to remember the amount of the advance payment issued earlier and take it into account when issuing wages.
Bonus accruals are calculated taking into account salary.
“Northern” and regional bonuses are calculated regardless of salary.
The salary does not vary depending on scheduled hours.

Accounting for everyone important nuances when calculating wages for workers, it allows you to avoid inaccuracies and gross errors when calculating wages.

Checking the accuracy of calculations

According to Russian law, every worker has the absolute right to receive information about all the details related to the calculation of wages. Familiarization with such information occurs by distributing pay slips to workers providing detailed information on income, expenses and the amount of wages receivable.

If there are any doubts about the accuracy of wage calculations or if additional questions arise, each worker has every right to contact the accounting department of a particular organization in order to obtain answers to questions of interest, as well as to clarify the calculation process.

To carry out independent calculations regarding the amount of wages, a worker needs to know a number of components:

salary amount;
the size and number of additional payments required;
amount of time according to plan;
actual amount of time worked;
subject of personal income tax deduction.

Having all the above data, any employee can easily calculate his salary for a specific month. If the results of your independent calculation do not correspond to the information presented in the calculation sheet, it is recommended to contact the accounting department of the enterprise.