A mandatory requirement in the preparation of the employment contract is an accurate indication of the size of the salary. No references to other documentation are permitted in this case. In the case when the amount of this amount changes both upwards and downwards, the necessary amendments to the current agreement are drawn up. This is necessary for the subsequent correct calculation of wages for employee salaries .
Documents required for salary calculations
To date, certain papers are required to carry out payroll on salary. It:
- the actual employment contract, which reflects the size of the salary and the required allowances for this amount;
- personnel documents (order of employment, leave, sick leave and others);
- time sheet, which reflects the hours worked;
- bonus documents indicating the amount and terms of additional payments to employees.
The importance of reflecting the salary amount in the employment contract
The amount of the official salary is the most important amount on the basis of which the calculation of wages is carried out. Some companies provide for certain allowances based on the characteristics of the organization of labor (payments may be for work experience, working conditions and more). All information about them contains internal documents of the organization. Payments due are taken into account during the calculation of wages for salaries based on the hours worked.
Often, employees are paid bonuses based on the results of the period - for a quarter or for a year. Such payments can be timed to holiday dates. But their size also has a relation to the official salary. In other words, both the regular salary and all incentive bonuses and other payments depend on the position held and the size of the employee’s monthly salary.
Salary calculation methodology
Before calculating the salary according to the salary, it is necessary to carefully familiarize yourself with the existing methodology for calculations. The general order of simple mathematical operations is as follows:
- Dividing a certain salary by the number of working days within a particular month.
- Calculation of the amount due to the employee - the total of the first action should be multiplied by the number of days worked by the person for the same period.
- Calculation of the amount of tax payment (personal income tax is exactly 13% of the salary under the contract).
- Accounting for employee benefits.
- Final payroll calculation: calculated taxes are deducted from the salary.
This is the general scheme and the basic rules for calculating wages for salaries. In addition, it may be necessary to carry out calculations on allowances established by the enterprise, including for work at night and on holidays, other payments established by internal documentation.
Possible accrual systems and their features
It is important to take into account the existing features of payroll accounting, that is, existing accrual systems.
Today, a system is actively applied for calculating salaries according to the piecework principle. Usually it is used as an incentive for more active work of employees. More often they encounter it in production. The following varieties are possible here:
- Direct, when the amount of remuneration directly depends on the volume of finished products: specific rates are set for each unit (they are set on the basis of current standards for the hourly production of employees).
- Piecewise-progressive involves an increase in prices as soon as the minimum number of products is ready.
- Piecework premium.
- Indirect, suggests the presence of a direct relationship between the salary of various categories of employees.
It is worth highlighting another type of remuneration - time-based. Here, all the necessary calculations are based on the days or hours actually worked out during the month and the established salary, in accordance with the organization’s staffing table. In some cases, a time-bonus option is possible, when the basic salary is supplemented by a bonus in% of the tariff rate.
Calculation example
To use the current salary calculation formula, you must rely on a time sheet that takes into account employees' working hours, reflects the standard time and the actual time worked by a single person.
In the case when the employee has worked out the period under review in full, the formula applies: the amount of the salary / standard number of days of the month * the actual amount of time worked.
A simple example of salary calculation. Let's say 24 months are in a month. The salary of a particular employee is set at 30 thousand rubles. In fact, the person worked for 22 days. Salary will be calculated as follows:
30000/24 * 22 = 27500 rubles.
Assuming that the same employee is entitled to an additional bonus of 15% of the salary, 31625 (27500 + (27500 * 15%)) must be paid to him.
The procedure for calculating piecework wages
If a piece-rate payment system is used, then the following formulas are used that prescribe how to correctly calculate the salary.
- A piece line involves multiplying the number of units produced by the value of the tariff for each unit of finished product.
- Piece-and-premium involves the fulfillment of the actions described above, a bonus part is added (for the volume manufactured in excess of the minimum).
- Piecework-progressive is considered according to the formula: (number of finished products within the norm * amount of payment for each product) + (number of products in excess of the norm * increased amount of payment for the product).
- Indirect - in this option, the payment is tied to one of the factors like the volume of production, it is possible to set special coefficients or the relationship between payment for workers at various stages of production.
Application of district coefficients
In certain regions, in which working conditions are considered severe due to various characteristics (topography, climate, radiation background, etc.), additional local factors are used to calculate wages for salaries. These are non-traditional northern allowances - this coefficient is established by law, by the government of the Russian Federation. It is relevant for the Sverdlovsk, Vologda, Chelyabinsk regions and some others. In such regions, simply bare salaries without allowances will not be enough to pay utility bills and other needs.
It is applied to the total estimated payment amount, excluding taxes, and not to the salary specified in the contract. Before accruing salaries based on salaries, taking into account the coefficients, it is necessary to summarize all payments and allowances due for a specific period, without taking into account one-time payments such as material assistance. The total amount is multiplied by the coefficient set by the government.
So, if an employee must receive a salary of 25 thousand rubles and a bonus of 10 thousand rubles with an area coefficient of 1.15, the calculations will be as follows:
(25000 + 10000) * 1.15 = 40250
At the next stage, personal income tax and the total amount payable are calculated.
Features of payroll
The payment of wages to employees in practice is often carried out in one of two options:
- advance salary;
- salary for the first and second half of the month.
If the organization provides for the payment of advance payments for future salaries, then all accruals are made once. The advance payment has a fixed size, the hours worked do not affect it in any way. The salary calculation in this case is carried out in the same manner.
If the salary is paid twice a month, then the accruals are made based on the results of the first and second half of the period, respectively. This form of salary usually occurs among public sector employees, in particular teachers and employees in the health sector.
Part-time work calculations
It often happens that an employee, for one reason or another, does not fully work out a month. In this case, the amount payable is calculated based on the amount of time actually worked, proportionally. This feature is fixed at the legislative level in the corresponding document - the Labor Code. If in doubt, you can find all the explanations on the implementation of the calculations.
Most often, the reason that the employee did not work all the established working days is his annual leave or sick leave.
In such cases, the same formula applies: salary / total number of working days * number of actually worked days.
It is important to note that for such cases situations are permissible when the salary is less than the established minimum wage level. The minimum payment is valid only for a full month.
Good example
It is important to clearly imagine the sequence and mechanism for calculating payments to employees, starting from the salary and other statutory payments established for each of them by the relevant documentation. For greater clarity, it is worth considering an example.
Let the salary amount to 20,000 rubles. The employee is entitled to a tax deduction of 500 rubles. If all working days have been worked out, the calculations will be as follows.
For personal income tax the formula is applied: (salary - deduction) * 13 / 100. Under these conditions, the following calculations are obtained: (20 000-500) * 13/100 = 2535
As soon as the size of personal income tax becomes known , you can calculate the total amount that must be issued to the employee. To do this, you must subtract personal income tax from salary. The result will be: 20,000 - 2535 = 17465 rubles.
It is possible that due to certain circumstances, the employee did not fully work the working days of the specified period. In this case, you will need to calculate the cost of each day based on the established salary.
Suppose, for 5 days out of 23, he was absent from the workplace (he was on vacation, on sick leave, etc.). His salary, accordingly, will decrease.
The calculation procedure will be as follows:
- 20000/23 * 18 = 15652.
- Further, personal income tax is considered: (15652-500) * 13/100 = 1970.
- The employee will receive: 15652 - 1970 = 13682 rubles.