How to calculate the standard salary for an employee who wants to independently double-check the calculation in the accounting department? When a person is hired, a salary is negotiated. in addition to it, when calculating salaries, coefficients are taken into account, as well as the number of days worked by him and other factors that can somehow affect its final size. They are what we are talking about.

What you need to know in order to accurately and correctly calculate the salary?

When applying for a job, the applicant workplace must negotiate with his employer the amount of wages. And if an employee hears the size of the amount, he does not always think that in fact the payment will be different. The amount of money that is negotiated at the time of employment is salary (a fixed amount of wages). And it will show up in the contract. But how much an employee will actually receive depends on a host of other factors.

What you should pay attention to	Income taxes are deducted from the employee's funds, and the employer makes the insurance premium from other funds. An employee can receive an advance. The employee may also have obligations to pay child support or other monetary payments. Allowances and coefficients can be applied to the salary of an employee of an enterprise, bonuses and other additional payments can be accrued to him.
What is the calculation formula	The simplest formula includes 3 points: the number of days worked; salary amount; income tax. The salary is divided by the number of workers. days in a month, then multiply by the number of days worked.

If an employee of the enterprise does not have to make payments (for example, alimony) and they do not make additional payments, then the salary is calculated as follows:

Tax is deducted from the amount received (in the Russian Federation, personal income tax is 13%)

Consider one example

The employee's salary is 30 thousand rubles. In his worked month, he had 23 working days in a month. The employee took 3 days without saving his wages, therefore - he worked 20 days this month. The payroll then looks like this:

30,000 should be divided by 23 and multiplied by 20 = 26,086 rubles. (salary before personal income tax);
26,086 minus 13% = 22,695 rubles. (salary paid out).

However, in practice, such simple calculations practically do not happen. Employees are often paid bonuses, as well as various allowances and compensations. Let's assume that an employee receives a monthly bonus of 25% of the salary in addition to the usual salary of 30 thousand rubles. And he worked 20 days instead of 23 in a month. Then his calculation will look like:

Salary plus bonus (30,000 plus 7,500) = 37,500 rubles. (wage);
37,500 divided by 23 and multiplied by 20 = 32,608 rubles. (salary without personal income tax);
32,608 minus 13% = 28,369 rubles. (salary handed out).

In cases where an employee of an enterprise has the right to receive a tax deduction, the tax is calculated in advance, and after that it is deducted from his salary. For example, if the salary is 30 thousand rubles and the employee worked all the days, then he has the right to deduct 800 rubles. Then the calculation will be like this:

30,000 minus 800 \u003d 29,200 times 13% \u003d 3,796 rubles. (personal income tax after applying the deduction);
30,000 minus 3,796 = 26,200 rubles. (wage).

In regions where working conditions are considered special, a district coefficient is charged on salaries. Do not confuse it with allowances for End Server employees. The territory of the district coefficient is wider.

The size of such a coefficient is set by the Russian Government for each region and there is no regulation

Each region has its own regulation. The lowest coefficient - 1.15 - in the same Vologda region and in most regions of the Urals.

Such a district coefficient is applied to the actual volume of wages before the deduction of personal income tax. For calculation, the salary should be summed up with allowances and bonuses, with the exception of one-time cash payments(such as financial assistance or sick leave), and multiply the total by this coefficient. For example, with an employee's salary of 30,000 and add a bonus of 7,500 rubles, the calculation will be:

(30,000 plus 7,500) multiply by 1.15 = 43,125 rubles. (salary before personal income tax);
43,125 minus 13% = 37,518 rubles (in hand).

An example of a classic payroll calculation

We will calculate wages for August and September. The employee is set a monthly salary of 65,000 rubles.
In August, the employee worked independently for a full month, and from September 9 to 13, he was granted unpaid leave for family reasons.

In this case, the employee's salary for August is 65,000 rubles (65,000 divided by 23), and for September, 56,136 rubles. (65,000 divided by 22 (22-3)).

Salary calculation example

On August 1, Ivanov's salary was 25,000 rubles. In the summer of August 15, he was transferred to a higher and paid specialist position and his salary was increased to 30,000 rubles.

There were 23 working days in August:

from the beginning of the month to August 14, there were 10 slaves. days;
from August 15 to August 31, there were 13 slaves. days.
The accountant calculated the salary for each month of these periods. For the time period from August 1 to August 14 (taking into account the old official salary), the accountant calculated the amount:

25 000 rub. : 23 days for 10 days = 10,869 rubles.

30 000 rub: 23 days for 13 days = 16,956 rubles.

The total salary for August was:

RUB 10,869 plus 16,956 rubles. = 27,826 rubles.

Example #2

An employee works in shifts and is paid by the hour. His salary depends on the number of hours at the workplace and the norm of working hours. Pirogov, the driver of LLC "Master", has a total time record. The accounting period is 1 month, the hourly rate is 180 rubles. The norm for August is 184 hours. However, from 18 to 25 August, the driver took a vacation at his own expense. For this period, based on the work schedule of this employee, there were 48 slaves. hours. So, his norm was 136 hours. That's how much he did.

How is a part-time salary calculated?

Example #3

Mikeshin's salary is 20 thousand rubles. There are 23 business days this month

Then the size of Mikeshin's wages is calculated:

20000 divide by 2319 and subtract 13%*(20000/23*19).

20000+4000=24000 rub. - the amount of payment for one working month.

Let us assume that under the same conditions Mikeshin is entitled to a tax deduction in the amount of 800 rubles. Then:

24,000/23 * 19 = 19,826 rubles - wages for the days he worked without personal income tax.

319826-800=19026 rubles - tax base

19026 * 13% = 2473 rubles - personal income tax

19826-2473 = 17352 rubles - Mikeshin will receive in his arms.

Payroll must be carried out at regular intervals. A person entering the enterprise must conclude an employment contract with the director, in some cases a contract is concluded that contains all the rights and obligations of the parties. To employee officially entered into their rights, it is necessary to create an order that will confirm the employment of a certain person.

• opening an employee's personal card;
• opening a personal account;
• making entries in the workbook.

Payroll is carried out on the basis of the order of the management, taking into account the date of receipt and working conditions of the activity. Type of salary calculation and is a condition of employment. There are the main types sn:

• piecework;
• hourly.

Calculate correctlyhourly pay workers it will not be difficult, for this special methods and formulas are used, examples which are discussed below.

Has a clear order , funds are deducted from a specially created fund a company with one purpose. This should take into account concepts such as:

• enterprise tariffs;
• salaries;
• piece rates;
• total hours worked;
• the entire volume of products that was produced by one worker.

count the labor volume of work is possible only if there is a specific set of papers:

• staff schedule;
• position indicating wages;
• an order from the head on the admission of an employee to a specific position;
• Contract.

The set of these papers is the main one for calculation of the salary of each employee , choice of form and method of remuneration. In the course of the organization's activities, the level Money can change, both positively and negatively, without taking into account those situations and moments that are prescribed in the contract of the parties.

In order to increase the monetary reward, it is necessary to use a number of documents:

• award order;
• office notes.

The Wage Ordinance states that wages accrued , both for the main work and for the additional. At the same time, the extra is rewarded in a premium way. Payroll carried out for all days , which were worked out by the employee, are not taken into account only holidays . If a paid wages, which means that the daily accrual starts from the new day of the calendar. Example such calculations can be found on the Internet or in specialized literature.

Calculation of hourly piecework wages

The basis is the cost of one product that the employee produced. To get an example of calculating a time-based piecework salary, you need to multiply the price of the product by the total number of products that were produced in the past period by a certain employee. The calculation procedure is strictly regulated by the norms and rules of the enterprise.

Manufactured parts are accounted for by authorized managers:

• masters;
• foremen;
• guards.

These specialists also monitor the level of defects and finished products, they are responsible for the discipline and efficiency of a certain section of the production shop.

On any manufacturing plant there should be a form for the production of products, in which data on the quantity of products produced is entered. Paper refers to the qualification of primary documentation, it is developed individually by each enterprise, taking into account all the features and characteristics of production. Only authorized persons can make entries in the accounting form. Such documentation also includes:

• act of acceptance of completed tasks;
• itinerary schedules.

Payroll hourly is carried out taking into account all the time that the employee spent on his immediate duties. In order to officially keep track of time, the following forms are usually used:

• T-13.

Examples official papers of this type are regulated and have the following characteristics:

• approved by the State Statistics Committee;
• must be used;
• registration and creation takes place in accordance with all the requirements and rules of the law.

With an example use of legislative norms can be found on the official website accounting in any days.

Primary documentation that may be needed when paying for the work of an employee

Decree of the State Statistics Committee Russian Federation regulates almost all forms of primary accounting documentation, which contains information on remuneration for labor activity and relevant funds . Such papers must be referred to as example:

1. Timesheet - used to automatically determine the attendance of employees, it is used only in those companies that have equipment with the following characteristics:

• special systems for reading and processing information;
• fixing the actual time and date of the employee's appearance in the company.

2. Accounting sheet salary calculation and actual working time - used in most companies, necessary for accounting for the time that employees spend on their direct task, has the following characteristics:

• universal character;
• is confirmation that employee in a certain period of time was busy with his direct activities.

3. Salary calculation sheet and payment - is used in order to correctly calculate and issue the earned money to employees, two forms are used:

• T-49 is a full-fledged and universal document;
• T-51 - is used in cases where it is necessary to pay money through a banking organization, to an employee's credit card.

4. Record - a statement of termination of employment - is activated when an employee is dismissed, with the exception of some situations, when salary calculation takes into account:

• holidays and holidays that have not been used an employee;
• read the payments, allowances, bonuses.

5. An extract on the calculation of vacation pay andpublic holidays- accrued holiday payouts from calculation of salary

6. Personal personal account - used for the following purposes:

• displaying all the necessary information about the pay history of a particular employee;
• accounting for deductions and full payments with mandatory compliance calculation of salary

7. Certificate of acceptance of a certain amount of work performed - can be used with a fixed-term contract or with a long-term relationship employee with the company.

All payments come from a single fund established for the entire enterprise or division, holidays are not taken into account in the calculations. The procedure for using primary documentation is regulated by law, therefore, it is not subject to any changes.

Payment for all employees accrued under equal conditions and rules. FROM examples You can familiarize yourself with all of the above documents by looking at the official website of the accounting of the Russian Federation.

Methodology for calculating payments

Payroll Formula may vary slightly from source to source. Despite this, there are general rules and norms. Order appointment of vacation pay is the same for all companies and firms, they accrued to the employee before vacation. It is necessary to calculate the arithmetic average of salaries for the last year. The amount received must be divided by the arithmetic average of the calendar month - this number is approximately 29.4 in order to obtain the average wage for one day. The resulting number is multiplied by the number of days on vacation to determine the amount of vacation money.

From a separately created fund sick pay for all employees. Insurance companies partially attracted by enterprises to reduce the cost of sick leave. Order sick leave calculation is the same for all enterprises. To right calculate sick leave days and payment for them, you need to know the experience of a person. sick leave in Russia accrued in the following way:

• one hundred percent - seniority more than eight years;
• eighty percent - experience from five to eight years;
• sixty percent - less than five years of work experience.

accruals are conducted from a common fund enterprises or organizations with the expectation of one full-time employee. Order calculation of sick leave is carried out on calendar days, are not taken into account and holidays . For the basis of one social payment due to temporary disability right take the average wage for the previous twenty-four months. From the general fund enterprises payment accrued employee. Sometimes it becomes necessary to calculate the daily allowance amount. To do this, you need to divide the average amount of income by seven hundred and thirty (for two years). Order calculation of calendar social payments is carried out according to the rules common to all enterprises, with example you can see below.

Each enterprise has a writ of execution, with which you can right calculate the amount of child support. Such payments can be calculated both as a percentage and in a strictly established amount. Monthly from fund the salary of an employee is calculated a certain amount of money, order calculation may differ, are not taken into accountholidays.Despite this, there are general rules for everyone, corresponding to the following example:

• a quarter of income - 1 child;
• a third of income - 2 children;
• fifty percent of the income - more than three children.

By law, more than seventy percent of wages cannot be withdrawn in any case, the maximum amount is fifty percent, in special cases a slight exaggeration is allowed. Order calculation of alimony also involves payments to the organization tax office. Pay accrued after the judicial procedure, then the exact amount of payments is assigned. Some rules may change during the course of the trial. order payments, this may be affected by:

• financial situation;
• limited abilities of the child;
• other factors.

Alimony payments are made afterpayroll worker from his general fund.

Tax and other deductions

Salary is taken into account all costs, including personal income tax (PIT). Payment accrued at thirteen percent. Every month, 13% is deducted from the wages of each employee, this amount is fixed and cannot be changed according to state laws.

Any deductions from salary calculation are compulsory, according to the law it is possible to produce them even without the consent of an individual. The state legislation of the Russian Federation provides for the following types of deductions for individuals:

• personal income tax;
• subtraction of moral damage;
• penalties;
• deductions under executive documentation;
• retentions for derivative defects of raw materials or products.

Note!!! It is impossible to deduct deductions from an individual, the total amount of which exceeds twenty percent of the total income. In some cases, deductions of fifty percent of an employee's income are allowed. Deductions are made after payroll.

All deductions go to a single fund enterprises, after which they are distributed for various purposes, holidays are not taken into account. Procedurepayrollis one of the most responsible tasks of accounting, payment for labor accrued only through official documents.

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Salary for an employee is a monetary expression of the result of his work, which has the ability to increase employee motivation and give objective value to his activities. Without underestimating the importance of the labor process as such for every working person, it would be fair to note that the main meaning of his labor activity is given by monetary remuneration for work.

AT modern world contradictions regarding remuneration between the employee and the employer are leveled by a single legislation that unifies and standardizes issues arising in connection with remuneration, including the calculation of wages, the method and time of its payment.

The calculation of wages is made on the basis of standards, on the one hand, and specific documents in which the salary of the employee is fixed, as well as special conditions her charges, on the other hand.

These documents include:

• An employment contract that fixes the amount of wages, and also establishes the time for payment of the advance and main installments.
• An employment order, in which, in addition to the amount of wages and other incentive payments, it is indicated from which day the employee began to perform his labor duties.
• Time sheet.
• Documents confirming the performance of work with piecework pay: acts of work performed, orders, routes, etc.
• Award orders or disciplinary action.
• Other internal documents of the organization that affect the formation of wages.

Calculation of wages with a time-based wage system

The time-based wage system is the most common and used not only in Russia, but also in Western countries. The time-based system is based on the tariff (salary, daily tariff rate, hourly tariff rate), which a person receives while at the workplace and performing his work functions. Other payments that make up wages may be added to the time-based rate:

• For qualification.
• For harmfulness.
• For risk, etc.

Time worked is recorded in a spreadsheet.

Depending on the tariff used in the time-based system, the calculation of wages will vary slightly.

Payroll calculation

The following formula applies:

(Salary) / (Number of working days) * (Number of actually worked days).

Example 1

Suppose that the salary of an employee is 25874 rubles, the number of working days in a month is 21, of which the employee was on sick leave for 5 days. At the same time, the average daily earnings of an employee is 1202 rubles. Salary will be calculated:

25874 / 21 * 16 + 1202 * 5 = 25723.52 rubles

Calculation based on the daily tariff rate

It is calculated according to the following formula: (Daily tariff rate) * (Number of actually worked days).

Example 2

Suppose an employee's daily wage rate is 1232 rubles. The number of working days in a month is 21, of which 5 days the employee was on sick leave. At the same time, the average daily earnings of an employee is 1202 rubles. Salary will be calculated:

1232 * 16 + 1202 * 5 = 25722 rubles

Calculation based on the hourly rate

The following formula is applied:

(Hourly rate) * (Actual number of hours worked per month).

Example 3

Suppose an employee's hourly rate is Rs. The working day is eight hours long. The number of working days in a month is 21, of which 5 days the employee was on sick leave. At the same time, the average daily earnings of an employee is 1202 rubles. Salary will be calculated:

154 * 8 * 16 + 1202 * 5 = 25722 rubles

The piecework wage system was developed by F. Taylor, who was engaged in scientific research organization of labor and in 1884 for the first time used a differentiated approach to wages. The value of the rate depends on the criterion of individual performance.

There are several types of piecework wage system. We will consider the traditional form of piecework-progressive wages.

The piece-progressive form of remuneration provides for a certain rate of output, before reaching which remuneration occurs at one price, after exceeding the rate - at an increased one. This allows additional incentives for employees.

Piece-progressive daily wages are calculated using the following formula:

(Amount of daily work performed that does not exceed the output rate) * (Price of work) + (Amount of daily work performed in excess of the output rate) * (Price of work over the output rate).

If the calculation occurs for each day, then the days are summed up.

If the calculation is based on the monthly work performed, then first, by dividing the monthly output by the number of days actually worked, the average daily output is found, from which the output rate is subtracted.

(Number of daily work performed that does not exceed the production rate) * (Price of work) + (Average daily overtime work) * (Price of work above the production rate) * (Number of days actually worked).

Example 4

Suppose a worker is planting trees. For each planted tree, he receives 20 rubles. The daily production rate is 50 trees. In excess of the output, the worker receives 30 rubles. for every tree. The employee was on sick leave for 5 working days. In the remaining 16 working days, the worker planted 1,000 trees. The average daily wage of an employee is 1110 rubles. First, we calculate the average daily output of an employee:
1000 / 16 = 62.5 trees.

Thus, the production rate was exceeded by 12.5 trees.

The salary, taking into account the sick leave, will be:

(50 * 20 +12.5 * 30) * 16 + 5 * 1110 = 27500 rubles

Personal income tax (PIT) is 13% of gross wages and will be calculated according to the formula:

(Salary per month) * 13% / 100

Example 5

Suppose a worker planting trees received 27,500 rubles in accordance with the piece-progressive wage system. VAT will be:

27500 * 0.13 = 3575 rubles

The employee received:

27500 - 3575 = 23925 rubles

There is a system tax deductions from the personal income tax base, which includes standard, social, property, professional and other deductions.

Consider the example of the most common standard deduction per child (children). The deduction is provided in the amount of 1400 rubles for the first child, the same amount for the second child, 3000 rubles for the third child and the same amount for the fourth child. The deduction is made from the tax base (that is, from the accrued salary) until the accrued amount of wages from the beginning of the year exceeds 280 thousand rubles. The calculation is made according to the following formula: (Salary per month - Tax deduction) * 13% / 100

Example 6

Suppose the employee's income is fixed and amounts to 27,500 rubles. per month. The employee has three minor children. For the first two, the amount of the tax deduction will be 1400 * 2 = 2800 rubles, for the third 3000. Total 5800 rubles. will be deducted from 27,500 rubles. within 11 months inclusive. The taxable base will be 21,700 rubles. In the 12th month, wages, summed up on an accrual basis from the beginning of the year, will exceed 280 thousand rubles, after which the employee will lose the right to apply the tax deduction. Let's calculate:

(27500 - 5800) * 0.13 \u003d 2821 rubles.

The employee will receive:

27500 - 2821 \u003d 24679 rubles.

Other deductions from wages

In accordance with Labor Code In addition to personal income tax, the following are subject to withholding from wages:

• Cash that must be returned by the employee (for example, the balance of travel allowance).
• Overpayments for one reason or another.
• Payments under writ of execution (alimony, fines, debts).
• Compensation for material damage to the enterprise.

Deductions cannot be more than 50% of wages.

The state power in our country acts as a guarantor of labor relations - it exercises control over the correct calculation of wages, its accrual and over the timeliness of its payment by employers. All regulations relating to this procedure, as well as the relationship between employees and management regarding wages, are regulated by the Labor Code of the Russian Federation. In accordance with its article No. 136, all employees must receive their due remuneration for work twice a month. It is the interpretation of this clearly defined legal norm that is often made incorrectly: the vast majority of enterprises practice the issuance of advance payments and wages themselves, although the Labor Code of the Russian Federation speaks of issuing wages twice a month. Accordingly, if employees in an organization still receive an advance (a small amount of money by which the size of the issued salary is reduced), then all procedures related to the procedure for its accrual and the timing of issuance should be strictly stipulated and fixed by local regulatory internal documents, as well as agreed with the bank and the federal treasury. Distinctive feature advance payment - a fixed amount that does not depend on the number of hours worked by the employee and the salary of the employee. How much money employees will receive as an advance monthly is determined by the company's management.

Forms of remuneration as the main factor influencing the procedure for calculating wages

The choice of the form of remuneration (time or piecework) for employees of state enterprises lies on the shoulders of the relevant state bodies, while in private companies this decision is made by management. In any case, the procedure for calculating and issuing remuneration for work must be carried out in full compliance with all the norms of the Labor Code of the Russian Federation.

Time wages, as it is easy to see from the name, provides for the issuance of remuneration for work in direct proportion to the number of hours worked by the employee. Also, the amount of the issued amount is seriously influenced by factors such as the qualifications of the employee and the salary established for a particular staff unit. Accounting for working time (for the subsequent calculation of the number of hours worked) is kept in the report card by an authorized employee. This document contains the following information:

• the number of hours worked for each working day;
• the number of night hours (if the functionality provides for work at night);
• the number of hours worked on holidays / weekends (if any);
• work absences (both for valid reasons, for example, due to temporary disability, and for disrespectful reasons - due to absenteeism or suspension from work).

It is the time sheet that acts as the main document for calculating salaries, therefore it must necessarily comply with the T-13 form and the requirements of the law, have all the proper details and be filled out correctly and correctly.

As for piecework wages, it directly depends on the amount of work performed or on the number of products produced. As part of the calculation procedure, the following indicators are taken as the basis:

• prices established by the enterprise for manufactured products / work performed;
• the amount of work performed by the employee (the volume of output produced by him).

To fix the second parameter, special accounting documents are used, which are maintained by site foremen, foremen, shift supervisors or other employees, if they are assigned such a function. The form of primary documents, where this indicator is reflected, as a rule, is developed by the management of the enterprise (there is no single standard). Since the rates for a particular type of work/product produced are constant, in order to calculate the wages of workers, it is necessary to multiply the quantity of work performed or output produced by the corresponding piece rate.

A variation of this form of remuneration is a piece-bonus form, in which the employee's earnings are made up of payment for the work actually performed and a bonus, either set as a certain percentage of the output, or fixed. Another option is indirect piecework wages, used by those companies that have ancillary / service production necessary for the implementation of the main activity. The essence of this system is as follows: employees of auxiliary production receive wages at the rate of a certain percentage of the total amount of earnings of employees of the main production.

Companies that employ mainly production teams often pay wages on a piece-rate basis based on rates that in turn depend on the amount of product produced in a particular period. And the brigades receive wages according to a piece system: the entire amount is divided among the members of the brigade in proportion to the time worked by each employee.

Wage fund (POT): how to form it correctly

Calculation of the payroll is a mandatory procedure that subsequently allows you to correctly issue the due salary to employees. FOT includes the following:

• accrued amounts of remuneration (in kind and in cash) and payments for hours not worked ( study holidays, labor of minors, forced absenteeism, downtime that occurred through no fault of the employee);
• if any - allowances, additional payments, remuneration, incentive and bonus payments (one-time bonuses, allowances for length of service, financial assistance, lump-sum bonuses based on performance, payment for parental leave, compensation for unused vacation);
• if it is provided - compensation for accommodation, meals, fuel and lubricants.

In general, depending on the organization, the procedure for calculating the payroll may be different, but invariably it includes such indicators as the planned amount of working time, the volume of production at tariff rates and piece rates. Most often, payroll planning occurs according to certain categories workers, each with its own pay system. Accordingly, at each manufacturing enterprise, it is necessary to separately plan the wage fund for a number of categories:

• managers,
• specialists,
• employees,
• piecework workers,
• temporary workers.

After that, the amount of the total wage fund is calculated by summing.

Nuances of the payroll procedure

To understand the features of the calculation procedure, it is advisable to consider two options for remuneration - in accordance with the Labor Code of the Russian Federation (twice a month) and in accordance with accepted local regulations(advance + actual salary).

In the first case, all documents necessary for the correct calculation of wages must be submitted to the accounting department twice a month. As for taxation and other deductions, according to Article 226 of the Tax Code of the Russian Federation, personal income tax and UST are payable once a month, and contributions to the pension fund are two.

In the second case, all the required documents are transferred to the accounting department once a month. Advance does not count salary(and, accordingly, the object of taxation), therefore, when issuing it, neither taxes nor social security contributions are paid. Subsequently, according to the results of the month, a salary is accrued, which serves as the basis for taxes and fees to the pension fund and the Social Insurance Fund.

Payroll Example

For example, you can try to make a simple calculation of remuneration for the work of an employee with time earnings. Let his salary be 15 thousand rubles a month, and the size of the standard deduction (in accordance with the law) - 400 rubles a month.

The calculation of personal income tax is carried out according to the formula: (salary - deduction (400 rubles)) x 13 / 100.
With the selected initial data, it looks like this: (15,000 - 400) x 13 / 100 = 1,898 rubles.
Now, after calculating the personal income tax, you can calculate the wages to be issued to the employee: salary - personal income tax:
15,000 - 1,898 = 13,102 rubles.

The result obtained is valid if the employee worked all the due days of the month, otherwise the total will be less. To calculate it, you must first calculate the cost of days worked based on the employee's salary. Let's say that the employee was on sick leave and worked only 15 of the 21 working days of the month.

First action: 1,5000 / 21 x 15 = 10,714.29 rubles.
Calculation of personal income tax: (10,714.29 - 400) x 13/100 = 1,341 rubles.
Calculation of the amount to be issued: 10,714.29 - 1,341 = 9,373.29 rubles.

Of course, if the company provides for additional payments, if the employee is entitled to other tax deductions, all this is also taken into account when calculating wages. As well as possible deductions from the accrued salary.

A little about taxes and payroll deductions

At any enterprise, the amount of accrued wages and the amount that the employee eventually receives in his hands do not match: the second number is less. This happens due to the fact that the real salary is the difference between the salary accrued and the amount to be withheld. In accordance with Article 137 of the Labor Code of the Russian Federation, several types of possible deductions are distinguished:

• personal income tax (currently it is 13% of all accrued income);
• other taxes and payroll deductions;
• an advance paid to an employee;
• alimony on writ of execution;
• compensation for material damage;
• compensation for unworked vacation days (withheld upon dismissal of an employee until the end of holiday period if the retiring person has already received paid leave);
• overpayments resulting from calculation errors;
• accountable amounts not returned by the employee in a timely manner to the cash desk of the enterprise;
• deductions in favor of repayment of loans, insurance premiums (based on the application of the employee).

Before calculating the salary for issuance, you need to take into account that personal income tax is not charged on the amount of tax deductions both for the employee himself and for each of his children under 18 years old (if we are talking about a full-time student, then up to 24 years old). In addition, certain categories of citizens are allocated for which certain tax deductions are provided.

Thus, the employee of the enterprise receives the amount of accrued wages, which has decreased by the size of all deductions. However, it is impossible to “hold” indefinitely, leaving the employee completely without remuneration, even if all deductions are legal. In accordance with the Labor Code of the Russian Federation, the maximum allowable amount of deductions is 20% of the accrued wages. In some cases, the threshold rises to 50%, but this is the maximum possible figure, which is prohibited by law to increase (even if it is necessary to withhold a certain amount on writ of execution).

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 the current labor legislation.

Recall 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 how to calculate the salary of an employee on a salary basis, methods of calculation, as well as other necessary information that an employee may need when applying for a job.

Salary, salary, minimum wage and living wage

When making the necessary calculations, it is important to take into account the existing difference between salary and salary. This will help avoid calculation errors.

Salary is a fixed amount that is used to calculate the salary of an employee. We must say right away that employees of the accounting department of an organization or enterprise are not entitled to accrue an amount payable to an employee if its amount is less than the established salary. This provision is mentioned in article 129 of the Labor Code.

Now let's focus on the MOT. 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.

For 2017, most of the constituent entities of the Russian Federation adopted local laws on the value of 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. The population of the region.
3. The size of the subsistence minimum in the subject 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 activity due to the almost constant cold and therefore such citizens are paid extra for living, as well as working in such territories.

It should be borne in mind that salary is a broad concept that has a large number of various nuances, as well as methods of classification.

The amount of salary is money offered to a person as a reward for his labor activity during employment. The concept of wages includes:

• bonus payments;
• prepaid expense;
• other possible material payments to the employee.

Only in reality, the amount that is actually payable to the employee for the month is most often less, and significantly. It may even happen that wages will be lower than the subsistence level (according to regional indicators).

How to calculate salary by salary with district coefficient

The district coefficient is calculated in the regions of the Russian Federation, which are characterized by:

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

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

The value of the regional coefficient is set by the Russian Government for each region separately. We note right away that in each individual Russian region a decree must be issued regulating the size of the regional coefficient. The lowest score of 1.15 in the following regions:

• Vologodskaya Oblast;
• Sverdlovsk region;
• Chelyabinsk region;
• Kurgan region;
• Orenburg region;
• Perm region;
• Udmurtia;
• Bashkortostan.

Please note that the district coefficient is applied to the actual salary (before income tax), and not to the salary.

In order to make a calculation, you need to take the salary, add to it all bonuses, as well as allowances (except for one-time payments, for example, material assistance or payments for sick leave) and multiply the 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 the 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 to be handed over = 35,650 - 13% = 31,015.5 rubles.

What factors affect the final salary?

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

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

The above surcharges may increase the amount of wages an employee actually receives.

How to document salary?

The employment contract concluded between the employee and the employer must reflect not only the working conditions, but also the amount of salary that is necessary when calculating the salary of an accounting officer.

The procedure is prescribed in the Labor Code of the Russian Federation documentation such a business transaction as payroll for employees of an organization or enterprise. The following documents are required in order to process payroll for employees:

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

staffing

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

payslip

payroll statement

employee's personal card

time sheet

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

payslip (given to the employee along with the salary)

other primary accounting documents

employee salary formula

• the salary of the employee;
• the number of days worked by him;
• personal income tax.

If the employee is not entitled to any additional charges, 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 - personal income tax (13%)

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

28,000 / 22 × 20 \u003d 25,454.55 rubles.

This is the amount of salary excluding income tax.

Calculate the amount payable minus personal income tax:

25,454.55 - 13% \u003d 22,145.55 rubles (the amount that the employee will receive in his hands).

Features of calculating the salary of military personnel

We note right away that the calculation of the salary of military personnel differs from the calculations for workers. The fact is that the military receive allowances, not wages. The following factors influence the amount of allowance for military personnel:

• rank;
• job title;
• length of military service;
• terms of service.

Recall that the military salary consists of the following parts:

• salary by rank;
• job salary.

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

The calculation of allowances for military personnel is as follows:

1. Salary by rank + salary by position.

2. To the amount received, allowances are added:

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

3. 13% of income tax is deducted from the obtained indicator.

How to calculate salary using a calculator and online?

One of the most simple ways payroll calculation of employees is the implementation of 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 the wages of employees. In online calculators, as a rule, calculation programs are regularly updated, which allows you to calculate the salary correctly.

Online calculators are also convenient because with their help the organization can easily calculate the wages of the entire staff of employees. For 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 e-mail, 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, specialized programs can be used to calculate salaries for employees of enterprises and organizations. This will make it possible to carry out error-free calculations. Such programs usually work automatically.

Such programs help to calculate wages for employees on a salary basis online, which greatly saves time for employees of the accounting department of the company. To calculate the salary of employees using a specialized program, you must enter the following data:

• salary of employees;
• hours worked and other data.

All information entered must be digitally signed. This will protect the entered information.

Correctness of calculations: how to check?

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

From the statement, we can conclude how the employee's salary was calculated according to the salary. Further, 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, step by step going through all the stages of the calculation. This is necessary to understand at which stage of the calculations an error was made.

In conclusion, we add that the size of the employee's salary and the amount that he will receive, as a rule, should not be the same. In the case when the amount matches, this may mean that the employee is receiving allowances (bonuses). In addition, personal income tax in the amount of 13% of the employee's salary is mandatory.

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