Calculate the salary for those days that the employee was on sick leave or maternity leave. To do this, you need to refer to paragraph 1 of Article 14 of Federal Law 255-F3. As stated in the law, you need to add up all the amounts earned over 24 months, considering the income tax accrued on them. After this, divide the resulting total by 730. This way you will calculate the average daily salary for one day, according to which subsequent calculations will be made. 4. Find out the employee’s entitlement to vacation pay or travel allowance by adding up all amounts earned over 12 months with income tax withheld from them, divide the resulting value by 12 and then by 29.4. The resulting total will be considered payment for one day of a business trip or vacation, in accordance with Decree of the Government of the Russian Federation No. 922.

Salary calculation, online calculator

Fixed prices are also used in international cargo transportation by hired vehicles. Typically, the wages of employees of one or another company are based on the monthly salary, however, in some cases, work is carried out at the so-called daily or hourly rate.

In order to calculate the monthly salary in this situation, you must proceed from the number of days or hours worked. Instructions 1. Perform the calculation wages in accordance with the established daily rate.
To do this, you need to multiply the number of days actually worked by the tariff rate for one day.

Payroll calculator

With the specified initial data, the hourly rate will be: NPV = 27,000 rubles. / 143 hours = 188.81 rub./hour. Payroll calculation by hour tariff rate Sometimes in practice it becomes necessary to calculate the amount of an employee’s earnings based on the hourly wage rate established for his position.

In this case, the calculation is carried out in the reverse order using the formula: Z = ChTS × Chf, where: Z is the employee’s salary; Chf - the number of hours actually worked in the reporting period. So, to calculate the hourly tariff rate, it is necessary to divide the amount of salary paid to the employee by the standard number of hours that he must work in the reporting month.

Online salary calculator 2017

The amount of salary is a fairly significant condition in the table of contents labor contract. In turn, wages are remuneration for the work performed by the employee, which must be paid to him by the employer.

Moreover, the size of the salary depends on the qualifications, quality and difficulty of the labor expended. Instructions 1. Calculate the fixed part of your salary.

Info

Its basic part is the official salary (a certain amount that remains constant throughout calendar month and is awarded to the employee depending on his qualifications, as well as the difficulty of the work performed). Moreover, if the standard working time was not fully worked out in a calendar month (there was some period of temporary disability), then the payment will decrease in proportion to the time worked.

How to calculate salary by hour

Altai region Amur region Arkhangelsk region Astrakhan region Bashkortostan (Bashkiria) Belgorod region Bryansk region Buryatia Vladimir region Volgograd region Vologda region Voronezh region Dagestan Jewish region Ivanovo region Irkutsk region Kabardino-Balkaria Kaliningrad region KalmykiaKaluga region Kamchatka region Karelia, Kemerovo region, Kirov region, Komi, Kostroma region, Krasnodar region, Krasnoyarsk region, Kurgan region, Kursk region, Lipetsk region, Magadan region, Mari El Mordovia, Murmansk region, Nizhny Novgorod (Gorkovskaya) Novgorod region, Novosibirsk region, Omsk region, Orenburg region Lovskaya region. Penza region Perm regionPrimorsky regionPskov regionRostov regionSamara regionSaratov regionSakha (Yakutia)SakhalinSverdlovsk regionNorth OssetiaSmolensk regionStavropol regionTambov regionTatarstanTver regionTomsk regionTuva (Tuva Rep.) Tula region. Tyumen region .

Salary calculator for less than a month

Calculation hourly pay labor is carried out according to the following formula: Subscribe to our channel in Yandex.Zen! Subscribe to the channel ChTS = O / Chn, where: CHTS - hourly tariff rate; O - the amount of official salary established by the staffing table and regulations labor agreement, concluded between the employee and the employer; Chn - standard number of working hours in the reporting month. An example of calculating hourly wages in 2016-2017 To understand the principle of calculating hourly wages, it is worth using the above formula to solve a specific problem.

For example, an employee’s salary is 27,000 rubles. per month. In February 2017, there were 18 working days, and in accordance with Part.

1 tbsp. 95 of the Labor Code of the Russian Federation, the duration of the pre-holiday day (February 22) is reduced by 1 hour. Thus, the total number of working hours in the reporting month is 143.

Payroll

If you need to calculate the average rate per hour for a quarter, then the salary amount is multiplied by 3 and divided by the number of working hours in the quarter. Every business is somehow connected with cargo transportation.
Delivery of products to the company’s warehouse, delivery of goods to customers, outbound trade– these are the most common jobs where driving is used. And in each of these options, there are different approaches to the need to calculate the driver’s salary.

Instructions 1. As usual, if a company has its own drivers, registered under employment contracts, then their remuneration is structured in accordance with generally accepted practice: salary, probability of bonuses, payment of sick leave and vacations, issuance of accountable money for fuel and lubricants. Apparently, with a careless approach to work, this practice is too expensive.

Consequently, many companies are switching to what is commonly called outsourcing in business.

Online salary calculator: salary calculation before and after taxes

For example, for 22 working days in a month, an employee is paid 30,000 rubles, but in reality ten days were worked, then the following payment is due: 30,000 rubles / 22 days * 10 days = 13,636.36 rubles. It will be a little more difficult to calculate a fixed salary at a certain tariff rate.

Here you need to multiply the number of hours worked by the amount of the tariff itself. 2. Calculate the variable part of your salary, which includes all incentive and compensation payments.

In turn, compensation payments represent various additional payments for some special production data of labor. These payments are provided for by Russian law and, therefore, must be paid to the employee without fail.
The standard and most common method is to calculate salaries manually. The accountant independently calculates the amount of payments to employees. As a rule, to calculate wages based on salary, the formula is used: Salary = Salary / Number of working days in a month * Number of days worked in a month - personal income tax However, in practice it is rarely used, since many other factors have to be taken into account that affect the amount of payment. Typically the salary includes:

• Amount based on the number of hours (shifts) worked;
• Additional payments: bonuses, incentives;
• Fines;
• Overtime;
• Personal income tax.

How can an online time calculator help you calculate wages? Online salary calculations significantly save accountants’ time and also increase the reliability of calculations (financier errors are eliminated).

How to calculate hourly salary calculator online

From the amount received, subtract the tax amount, which is 13% of the amount of all the money you earned. Let's look at an example: Your salary is 100,000 rubles. There are 20 working days in a month, which means 160 working hours (according to labor code R.F.).For one day of work you get 500 rubles (10000:20=500). For one hour of work you get 62 rubles 50 kopecks. You have worked all the days.

It turns out that the salary will be paid to you, in in full, that is, 10,000 rubles. The regional indicator is possibly 15% (the entire region has its own indicator). 10000 + 1 500 = 11500. If the premium was 20%, then add 11500 + 2000 = 13500 to the amount. Subtract 13% tax from this amount. It turns out 13500=1755=11745. This will be the amount of your salary for the month. For additional hours worked, it is necessary to add double the amount of overtime to the amount of the basic salary.

Very often, candidates for any position during an interview ask themselves the question: what will their real earnings in the company be? After all, most often when applying for a job, the applicant is told the salary amount, and not the actual salary figure. So what's the difference?

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If you want to know how to solve exactly your problem - contact the online consultant form on the right or call by phone.

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The difference between salary and wages

If we consider the terms salary and wages in a narrow concept, it turns out that both the first and the second are payment for the work of an employee of the organization. But, nevertheless, there are a number of differences between them:

1. One indicator is always calculated based on the other. In other words, in any company there is a staffing table indicating salary values ​​for each individual position. And based on these figures, as well as various allowances and deductions, in accordance with the legislation of the Russian Federation, the salary of each employee is calculated monthly.
2. The salary amount is announced to the employee upon employment, and the salary is calculated every month.
3. Salary is a fixed amount specified in employment contract, and the amount of wages varies depending on various factors and indicators (work experience, quality of work, qualifications, etc.).

What are the rules for paying salaries?

The term “salary” can be characterized as the amount of monetary remuneration an employee receives monthly “in hand.” It is calculated on the basis of the salary amount specified in the employment contract and the organization’s staffing table.

In accordance with the Labor Code of the Russian Federation, when paying wages, the employer is obliged to provide each employee with payslip. It should detail:

• how the employee’s salary was calculated;
• what deductions and allowances were made;
• grounds for deductions and allowances;
• amount of salary to be paid;

Salaries are paid to employees either at their workplace in cash, or by crediting non-cash funds to bank card. In any case, the money is given personally to the employee.

In accordance with the Labor Code of the Russian Federation, it must be paid to employees at least twice a month. Dates are set by each organization independently. Unfortunately, in practice this is not always the case. There are cases when allowances are paid once a month and with a long delay.

If the expected day of receipt falls on a weekend or holiday, then payment must be made in advance.

Documents for calculating wages drawn up upon hiring

The first documents on the basis of which the amount of the employee’s salary will be calculated in the future are the documents drawn up when hiring an employee to the company’s staff:

• employment contract with the employee;
• order for hiring an employee;

These documents are drawn up in strict accordance with the norms of the Labor Code of the Russian Federation. The contract specifies the date of commencement of work in the organization, the amount of salary, type of remuneration (time-based, piece-rate, fixed), duration probationary period(if one is established), work schedule, duration of vacation.

The employment order contains the date of entry into position, salary, possible allowances and bonuses, incentive payments.

Only on condition correct design these documents and their timely transfer to the accounting department employees, the employee’s salary will be accrued correctly and on time.

Other documents for calculating salaries

It is impossible to create a single list of documents applicable to absolutely all organizations. After all, accruals are made not only in accordance with current legislation, but also in accordance with the internal regulations and standards of the company. That's just sample list possible documents, it can be supplemented or abbreviated:

1. Regulations on remuneration of employees of the organization.
2. Staffing schedule.
3. Time sheet.
4. Orders of encouragement, penalties, memos, etc.
5. Collective agreements.

Types of remuneration: time-based and piece-rate

There are two types of remuneration for employees: piecework and time-based. What are their differences?

Time-based

The salary of an employee with a time-based remuneration system directly depends on the time actually worked, as well as salary and professional qualifications.

The time worked by each employee is recorded by a personnel service employee or other authorized person. Recording is done in a special document - a time sheet. It records all exits and absences from work, the number of hours actually worked by each employee (including non-working hours, holidays, at night). Vacations, absenteeism, and temporary disability for health reasons are reflected.

With such a remuneration system, the calculation of the amount is entirely based on the information in the working time sheet (Form T-13).

Piecework

The piecework system of remuneration of workers depends on productivity and output. In this case, the payment amount is set per unit of production (or a certain volume).

In this case, accounting documents are maintained by site foremen, foremen, shift supervisors or other persons vested with such authority. Forms of accounting documents can be developed by the organization independently; there are no standardized forms for this.

Salary: payment options

There are two main options for accrual and payment:

• With advance payment.
• Payment of rewards for the first and second part of the month.

The only significant difference between them is that when advance payments are made in advance, the accounting documents necessary for calculating wages are not provided. The advance itself is a pre-agreed fixed amount and is part of the salary. Personal income tax is not paid on the advance; it is deducted from the final amount once a month.

If the organization pays wages twice a month (in accordance with internal regulations), then the documents for calculating it are also provided twice. Personal income tax and contributions to the Social Insurance Fund are also paid once a month, but transfers to Pension fund are carried out every time.

Salary calculation example

Let’s say that a certain employee X has a salary of 20,000 rubles, a child under 18 years of age (and, therefore, the right to a standard tax deduction of 1,400 rubles) and time-based wages. We calculate the amount of personal income tax: subtract the deduction amount from the salary amount and multiply by the tax rate. In specific figures it looks like this: (20,000 – 1,400) * 13% = 2,418 rubles. We receive the salary to be paid to employee X: we subtract the resulting personal income tax amount from the total salary. 20000 – 2418 = 17582 rubles. Of course, this calculation is correct provided that the employee has worked all the days.

Taxes and other deductions from salary

There is a difference between the amount accrued to the employee's salary and the amount given to him in his hands. And this difference is formed due to various types of deductions made. These may include:

• Personal income tax amount.
• Accountable amounts not returned to the company's cash desk on time.
• Amount of advance paid.
• Possible overpayments caused by mistake.
• Alimony.
• Compensation for material damage.
• Funds transferred to repay employee loans or borrowings.

Can an employee independently calculate his/her salary?

The answer to this question is obvious - of course it can. To do this, he just needs to know all the components that make up his salary.

The employee’s salary is known from the copy of the employment contract due to him; the percentage of personal income tax in Russia is fixed and amounts to 13%. Difficulties may arise only when calculating bonuses or other additional payments, but most often the organization has a certain provision on such payments that will help calculate these amounts.

Another indicator is the number of days actually worked. But the employee knows this for sure.

Online salary calculations using programs

Despite its apparent simplicity, payroll calculation is a very responsible operation that requires extreme accuracy and attention.

Fortunately for accountants, progress does not stand still. Developed special programs, allowing you to calculate employee salaries online.

To do this, in certain columns you only need to enter such indicators as salary, actual time worked, etc. After this, certify the entered information with an electronic signature, and then the program will do everything itself.

Using an electronic signature reliably protects all entered data.

How to calculate your salary using a special calculator?

Using an online calculator, you can calculate employee salaries in accordance with legal regulations. All changes and additions are made to it in a timely manner.

In order to start using this calculation tool, you just need to go through a simple registration on a certain website, after which you will go to the specified address email the user will receive his personal login and password. Along with them, the user receives a link, clicking on which will allow him to start working on the calculation.

The online calculator allows you to calculate both wages and other benefits: sick leave, pensions, etc. It is designed to significantly simplify the life of payroll accountants, reduce the time required for calculations and simplifies the entire procedure as a whole.

Today, calculating payroll taxes is not so easy. After all, you need to take into account the tax social benefit, the minimum and maximum dimensions single social contribution, as well as withhold income tax individuals and military training. Therefore, for your convenience, we have created a salary calculator!

Online salary calculator Ukraine 2019

Meet a unique service from Uteka: it calculates the amount of all taxes that need to be withheld from an employee’s salary, and gives the amount of wages that the employee receives in person.

The calculator automatically deducts and calculates:

• personal income tax (NDFL);
• military collection (VS);
• single social contribution (USC).

If a social tax benefit is applied to wages, the calculator will calculate for the employee, as well as for children.

With its help, you can easily and very quickly calculate the salaries of your employees.

Salary calculation by salary online calculator

In order to calculate the salary using the calculator, you need to enter the period and salary of the employee, select the NSL if you use it, as well as the size of the unified social contribution rate. Our calculator will calculate the amount of all taxes that need to be withheld from wages and the amount of wages that the employee will receive in person.

Salary for less than a month online calculator

It is not necessary to choose a period - a month. You can select any period and indicate any amount of income.

Monthly salary calculator

Here are examples of payroll calculations.

Example 1

The employee's salary for January 2019 was 5,000 UAH. The NSL does not apply to his salary. We will calculate taxes from wages and take-home pay.

• Enter the salary period: from 01/01/2019 to 01/31/2019.
• We enter the salary – 5000 UAH.
• Let's look at "Results".

Limit salary for the right to NSL: 2690.00 UAH

Personal income tax amount: 5000.00 x 18% = 900.00 UAH

Sun size: 5000.00 x 1.5% = 75.00 UAH

Salary in hand: 5000.00 – 900.00 – 75.00 = 4025.00 UAH

Unified social contribution from actual income: 5000.00 x 22% = 1100.00 UAH.

918.06 UAH

Example 2

The employee has 2 children under 18 years of age. The employee's salary is 4000 UAH. NSL is applied to her salary.

• Enter the salary period: from 01/01/2019 to 01/31/2019.
• We enter the salary - 4000 UAH.
• Click on the buttons “NSL for yourself 100%” and “NSL for children” - enter the number of children -2.
• Click the button: “Calculate”.
• Let's look at "Results".

NSL size: 960.50 x 2 = 1921.00 UAH

Limit salary for the right to NSL: 2690.00 x 2 = 5380.00 UAH

Personal income tax amount: (4000.00 – 1921.00) x 18% = 374.22 UAH

Sun size:4000.00 x 1.5% = 60.00 UAH

Salary in hand: 4000.00 – 374.22 – 60.00 = 3565.78 UAH.

Unified social contribution from actual income: 4000.00 x 22% = 880.00 UAH

Unified social contribution from the minimum wage: 4173.00 x 22% = 918.06 UAH

Every employed citizen of the Russian Federation must receive appropriate material remuneration for the work performed. Payments to employees should be made regularly and without violating the norms of current labor legislation.

Let us remind you that the procedure for calculating wages is described in some detail in the Labor Code, in particular in Chapter 21. From this article you will learn a lot useful information on how to calculate an employee’s salary based on salary, calculation methods, as well as others necessary information that an employee may need during employment.

Salary, wages, minimum wage and living wage

When is it carried out? necessary calculations, it is important to take into account the existing difference between salary and salary. This will help avoid errors in calculations.

Salary is a fixed amount that is used to calculate an employee's salary. Let us say right away that the accounting staff of an organization or enterprise does not have the right to accrue an amount payable to an employee if its amount is less than the established salary. This norm is stated in Article 129 of the Labor Code.

Now let's look at the minimum wage. Its value from January 1, 2017 was 7,500 rubles, and from July 1, 2017 it increased by 300 rubles - 7,800 rubles. Previously, the minimum wage was the same. This applied to all Russian regions.

As of 2017, most constituent entities of the Russian Federation adopted local laws on the minimum wage, which is determined by local authorities. This decision is quite justified, because the following factors speak in its favor:

1. Level difference economic development in every Russian subject.
2. Population of the region.
3. The size of the subsistence minimum in a constituent entity of the Russian Federation.
4. Climatic conditions of the region.

For example, in the regions of the Far North it is quite difficult to carry out labor activities due to the almost constant cold, and therefore such citizens are paid extra for living as well as working in such territories.

It is worth considering that salary is a broad concept that has large number various nuances, as well as methods of classification.

Salary amount is money offered to a person as a reward for his work during employment. The concept of “salary” includes:

• bonus payments;
• advance;
• other possible material payments to the employee.

Only in reality, the amount that is actually payable to the employee per month is most often less, and significantly less. It may even happen that the salary will be lower than the cost of living (according to regional indicators).

How to calculate salary based on salary with regional coefficient

The regional coefficient is calculated in regions of the Russian Federation that are characterized by:

• special climate conditions;
• special relief;
• increased background radiation.

Please note that the area of ​​distribution of the regional coefficient is wider. Regional coefficients should not be confused with allowances for workers in the Far North.

The value of the regional coefficient is established Russian Government for each region separately. Let us immediately note that in each individual Russian region a regulation must be issued regulating the size of the district coefficient. Most low rate, equal to 1.15 in the following regions:

• Vologda region;
• Sverdlovsk region;
• Chelyabinsk region;
• Kurgan region;
• Orenburg region;
• Perm region;
• Udmurtia;
• Bashkortostan.

Please note that the district factor applies to actual salary (before income taxes), not salary.

In order to make the calculation, you need to take the salary, add to it all bonuses, as well as allowances (except for one-time payments, for example, financial assistance or payments for sick leave) and multiply the resulting result by the regional coefficient.

Let's look at a specific example. Suppose that in one of the cities Orenburg region the employee has a salary of 25,000 rubles. In addition, the employee is entitled to a bonus of 6,000 rubles. The calculation of an employee’s salary in this situation will look like this:

Salary before income tax = (25,000 + 6,000) x 1.15 = 35,650 rubles.

Salary payable = 35,650 - 13% = 31,015.5 rubles.

What factors influence the final salary amount?

The fixed amount of remuneration (i.e. salary) is reflected in the employment contract between the employee and the employer. The actual amount of money that the employee will receive depends on the following points:

• Personal income tax must be deducted from the employee’s funds (the employer deducts insurance payments from his own money);
• the employee can receive an advance;
• the employee may have an obligation to pay alimony (under other writs of execution);
• coefficients (allowances, additional payments, bonuses, etc.) can be applied to an employee’s salary.

The above additional payments may increase the amount of wages that the employee actually receives.

How to document your salary?

The employment contract concluded between the employee and the employer must reflect not only the working conditions, but also the amount of the salary, which is necessary when calculating the employee’s salary by the accounting department.

The Labor Code of the Russian Federation prescribes the procedure documentation such a business transaction as paying wages to employees of an organization or enterprise. In order to process employee payroll, the following documents are required:

employment contract (this may be an order that reflects the employee’s salary)

staffing table

bonus order (or document on other material incentives for the employee)

payslip

salary slip

employee personal card

time sheet

personal account (a document is created for the employee upon employment)

pay slip (given to the employee along with the salary)

other primary accounting documents

Formula for calculating employee salary

• employee salary;
• the number of days he worked;
• Personal income tax.

If the employee is not entitled to any additional accruals, then the salary is calculated as follows:

1. Salary / number of working days of the month x number of days worked by the employee

2. The amount received is personal income tax (13%)

Let's look at an example. Let’s say an employee’s salary is 28,000 rubles. There were 22 working days in a calendar month. The employee took 2 days without pay to resolve personal issues. Thus, 20 days were worked in the month. The calculation will be as follows:

28,000 / 22×20 = 25,454.55 rubles.

This is the salary amount excluding income tax.

Let's calculate the amount to be paid minus personal income tax:

25,454.55 - 13% = 22,145.55 rubles (the amount that the employee will receive in hand).

Features of calculating military salaries

Let us immediately note that the calculation of salaries for military personnel differs from the calculations for employees. The fact is that military personnel receive allowances, not wages. The following factors influence the amount of allowance for military personnel:

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

Let us recall that a military salary consists of the following parts:

• salary according to rank;
• salary according to position.

The income tax on military pay is also 13%. We should not forget about tax deductions provided only for military personnel by Article 218 of the Tax Code of the Russian Federation.

Calculation of allowances for military personnel is as follows:

1. Salary by rank + salary by position.

2. Supplements are added to the amount received:

• for length of service;
• place of duty and more.

3. 13% of income tax is subtracted from the resulting figure.

How to calculate salary using a calculator and online?

One of the most simple ways calculating employees' salaries is to carry out calculations using a special calculator online. The undoubted advantage of this calculation option is that it takes into account all changes, as well as innovations in the issue of calculating employee salaries. Online calculators, as a rule, regularly update their calculation programs, which allows you to calculate your salary correctly.

Online calculators are also convenient because with their help, an organization can easily calculate wages for its entire staff of employees. To do this you should:

1. Register on a special resource on the Internet (indicating your email address).

2. A password and login will be sent to your email, which you will need to enter to enter the system (a link will also be sent to go directly to the calculations).

In addition to the online calculator, enterprises and organizations can use specialized programs to calculate salaries for employees. This will make it possible to carry out error-free calculations. Such programs usually work automatically.

Such programs help calculate wages for employees based on salary in online mode, which significantly saves time for employees of the company’s accounting department. To calculate employee salaries using a specialized program, you must enter the following data:

• employee salary;
• amount of time worked and other data.

All information entered must be confirmed digital signature. This will protect the information you enter.

Correctness of calculations: how to check?

In accordance with current labor laws, employees must be informed of all allowances they receive, as well as deductions. This information is reflected in the pay slip. The document reflects all transactions that were made for the purpose of calculating wages.

From the statement, one can draw a conclusion regarding how the employee’s salary was calculated based on the salary. Next, the employee can independently calculate the amount of money to be received.

If the amount does not match, then you should ask the accountant to double-check the resulting total again, going step by step through all stages of the calculation. This is necessary to understand at which stage of the calculations the error was made.

In conclusion, we add that the employee’s salary and the amount he receives, as a rule, should not coincide. If the amount matches, this may mean that the employee is awarded allowances (bonuses). In addition, personal income tax is required to be withheld in the amount of 13% from the employee’s salary.

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Almost always, in employment vacancies, instead of the salary that the employee will actually receive, the salary is indicated. And in this case, the employee may have questions about how much he will ultimately be given and how to calculate his salary. At the same time, many do not even know that salary and salary are not the same thing. We will explain how salary is calculated based on salary - you will need a calculator.

Salary amount

How many days did the employee work?

For which month do we calculate the salary?

You entered a greater number of working days than there were in the 2018 billing month. Please check the correct quantity.
Pay attention! Our calculator does not calculate payment for overtime.

Labor legislation defines salary and wages ( Art. 129 Labor Code of the Russian Federation):

• salary- a fixed amount of remuneration for an employee for a calendar month, excluding compensation, incentives and social payments;
• incentive payments- additional payments and incentive allowances (bonuses and incentive payments);
• compensation payments- additional payments and allowances of a compensatory nature (for work in special climatic conditions or in special conditions and other payments);
• wages- remuneration for work, which consists of salary, taking into account compensation and incentive payments. IN colloquial speech the concept of “dirty wages” or gross wages is used;
• take-home salary- the amount of wages to be paid to the employee, or accrued wages minus personal income tax. In colloquial speech it is sometimes called “net payment”, or net salary.

Pay systems

The organization independently develops a system of financial motivation for employees. At the same time, different payment systems are established for different categories of employees. The main remuneration systems are:

• official salary;

The amount of salary payments depends on the position held. This system is used to reward specialists with a wide range of work (director, lawyer, engineer, accountant, etc.).

Remuneration at the tariff rate is established as the amount of remuneration for fulfilling the norm. This method is used mainly for temporary workers and piece workers (turner, builder, combine operator, etc.).

Deadlines for calculation and payment of wages

The payment date is set in one of the following documents:, or an employment contract. Salaries are paid at least every half month ( Art. 136 Labor Code of the Russian Federation). The final payment for the month is made no later than the 15th.

In practice, the payment period is set in the following order:

• - from the 16th to the 30th (31st) day of the current month;
• final payment per month - from the 1st to the 15th of the next month.

If the payment day coincides with a weekend or non-working holiday, the payment is made on the eve of this day ( Art. 136 Labor Code of the Russian Federation).

In the Letter of the Ministry of Labor of Russia dated 08/05/2013 No. 14-4-1702, when considering the issue of determining the amount of the advance, it was explained that the Labor Code of the Russian Federation does not regulate the size of the advance. However, in Letter No. 14-1/B-725 dated August 10, 2017, the department recalled that.

In practice, the following methods of calculating the advance are used:

1. Proportional to time worked.
2. As a percentage of salary.
3. In a fixed amount.

The organization chooses for itself the most convenient ways and payment terms.

How to calculate salary based on salary

The amount of wages per month, based on the salary, is determined as follows.

Salary calculation based on salary, formula:

ZP=O/Dm*Od,
Where:

ZP - monthly salary (gross);
О - official salary according to the staffing table or employment contract;
Dm - number of days in a month;
Od - actually worked days in a month.

When the amount of wages is known, we determine the amount of personal income tax:

Personal income tax = salary * 13%,

Where:

ZP - accrued wages for the month;
13% - personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of article 224 of the Tax Code of the Russian Federation).

Let's determine the amount of wages “on hand” (Net).

Net=ZP-NDFL

Net - the amount of wages that will be paid to the employee for the month worked.

Number of working days

The number of days worked in a month is determined by the working time sheet. Working hours should not exceed 40 hours per week ( Art. 91 Labor Code of the Russian Federation).

If an employee has worked for a month, without absences or business trips, payment is made according to salary.

If you work for less than a month, you need to look into it in more detail. For example: hiring or dismissal in the middle of the month. Payment is made based on the actual days worked in the month.

Average earnings

When on a business trip, during layoffs, and in other cases provided for Art. 139 Labor Code of the Russian Federation, payment is based on average earnings.

The calculation of average wages is determined by the formula:

SZP=(ZP+SV)/D,

Where:

SWP - average salary;
Salary - actual accrued salary for the 12 months preceding the moment of payment;
SV - accrued incentive payments provided for by the remuneration system for the period, with the exception of amounts of financial assistance;
D - the number of days actually worked in the 12 months preceding the date of payment.

One average earnings is not included in another, i.e. When calculating average earnings, the time during which the employee maintained average earnings in accordance with the legislation of the Russian Federation is excluded from the calculation period.

Documents reflecting the calculation, accrual and payment of wages

When an employee is hired, a document is drawn up. The order is issued in any form or using forms No. T-1 or T-1a.

The employee's official salary is indicated in the employment contract and/or (Form No. T-3).

To calculate wages and record actual time worked, the following forms are used:

• (form No. T-12);
• (Form No. T-13).

It is used to fill out time sheets by HR employees.

The following forms are used to document payroll calculations:

• payroll statement, form T-49;
• pay slip, form T-51;
• payroll, form T-53.

Accounting and registration of payrolls for payments made to employees of the organization is reflected in the payroll register (form No. T-53a).

When paying wages, the employer is obliged to in writing notify each employee about the amount of wages ( Art. 136 Labor Code of the Russian Federation and Letter dated March 18, 2010 No. 739-6-1).

The approved unified forms do not contain the form. The organization has the right to independently develop the form. Approximate form, as well as the order for its approval can be downloaded at the end of the article.

When an employee is dismissed, a document is drawn up. The order is issued in any form or the unified form No. T-8 is used.