Manual payroll.

home In 2016, Russian legislation will see several, as many say, fundamental changes regarding the accrual of wages

, insurance premiums and personal income tax. It is also possible that we will look at the innovations in more detail.

Changes in personal income tax since 2016

1) Form 2-NDFL will be updated; In the end, it will have to be reported for 2015. It is also possible that information about the impossibility withholding personal income tax

(certificate 2-NDFL with sign 2) in the next year must be submitted before the end of winter - before March 1.

2) 2-NDFL is also allowed to be submitted on paper only to companies in which at least 25 people received income;

In 2015, Form 2-NDFL on cardboard was submitted to companies in which at least 10 people received income during the year.

3) The directory of income and deduction codes for 2-NDFL will change;

4) The reporting for the 1st quarter of 2016 will include the latest quarterly, and finally, the 6-NDFL report; It will need to be provided to tax authorities until April 30, July 31 and October 31. Everyone has long known that the deadline annual reports

? no later than April 1, 2017. 5) In paragraph 6 of Art. 226 of the Tax Code of the Russian Federation has finally been determined, as we put it, latest terms

personal income tax payment:
for benefits and vacation pay - until the end of the month, including the last day of the month;
for wages - no later than the day following the day of payment of income; for compensation of travel expenses - until the end of the month of approval advance report

, including the deadline.

6) From 2016, deductions for children will increase:
the income limit for providing deductions for children will increase by 70 thousand rubles: from 280 to 350 thousand per year;

the ancestors and adoptive parents of a child with a disability group will be able to claim a monthly deduction of 12 thousand rubles, and guardians and adoptive parents - 6 thousand every month during the tax period. 7) Employers will have the opportunity to provide, as many people think, social deductions

for personal income tax for employees of their own companies;

Changes in salary calculation in 2016

1) Two different BCCs will appear for contributions to the Pension Fund: one for payments within the taxable base, the other for payments above the limit;

2) The maximum allowable size of the base for insurance payments for 2016 will increase:
for contributions to the Pension Fund - 796 thousand rubles.

3) A monthly report will also be added to the quarterly report to the Pension Fund.

It will, in general, contain only a list of employees working in the organization, full name and SNILS.

4) The minimum wage in 2016 will increase to 6,204 rubles. The bill has already been adopted, but has not yet been registered with the Ministry of Justice.

Salary calculation example

Let's look at an example of calculating, as we say, wages based on an employee's salary.

Let’s say an employee worked for a month, which included 21 working days. In practice, the employee worked 10 days. The salary is 16 thousand rubles.

Salary for time worked = Salary * Number of days worked/21=16000*10/21= 7619 rub.

Now you need to find personal income tax:

Personal income tax = (Accrued wages - deductions) * 13% = 7619 * 13% = 991 rub.

Now let’s determine the salary paid to the employee:

The amount of accrued wages is personal income tax = 7916-991 = 6925 rubles.

When calculating and calculating wages, a statement in form T51 is filled out. Of course, we all know very well that based on the results of all calculations, the total amount of personal income tax, accrued wages, and wages created for payment is also considered. Undoubtedly, it is worth mentioning that for the payment of wages the “ Payroll» according to the T49 form.

The Labor Code of the Russian Federation has established many cases when payments to employees are also made on the basis of average earnings: vacation pay, travel allowances, payments when employees are laid off, payment for days off to care for a disabled child, etc.
Thanks to the amendments made to the Labor Code of the Russian Federation, billing period for all cases of calculating the average salary for the current day, it is assumed to be similar, it is equal to 12 months, but a collective contract, in the end, can establish a different period for calculating the average salary, which does not limit the rights of employees.

Average salary calculation

To calculate the average salary, as many people think, you need to divide earnings for the billing period by the number of days worked by the employee in the billing period.

When calculating, as usual, accrued wages, it is necessary, in general, to take into account all payments provided for by the wage system at a particular enterprise.

When applying for a job, an employee has the right to get acquainted with the system of remuneration and material incentives working in the company. Main documents and regulations organizations that the payroll accountant relies on:

Internal labor regulations;
Collective contract;
Regulations on material incentives and remuneration;
Staffing table;
Clauses of the employment agreement;
Local, as we used to say, regulations.

The calculation of an employee's salary is done according to a document recording, as many people think, the amount of work he has done - a time sheet. There are, as most of us constantly say, piecework and time-based wage systems:

with a piece-rate system, an employee’s earnings directly depend on output: the size of the product manufactured, the quantity of services rendered, etc.;
The base, as many people think, of time-based earnings is the salary established by the employee’s position, as everyone says, by the staffing table.

The procedure for calculating wages may, therefore, provide for additional allowances (for length of service, for highest results labor, intensity, etc.) and incentive payments (bonuses).

Calculation of wages based on salary

The usual time-based or, as everyone knows, time-based bonus calculation system can be based on the use of 1 of 2 values:

hourly rate or, as everyone says, daily rate;
monthly salary.

The formula for calculating wages, based on a fixed daily tariff rate, looks like this:

Salary month = Kd x Sd,

where is the monthly salary? - the amount of wages accrued per month;

Kd - the number of practically, as everyone knows, days worked (according to the report card);

SD - daily tariff rate.

If the calculation is made at the hourly rate, its value is multiplied by the monthly amount of time worked (in hours).

Example: an employee’s employment contract states that the hourly wage is 50 rubles. It must be emphasized that over the past month he worked 160 hours. Of course, we all know very well that his earnings, accordingly, will be 50 x 160 = 8000 rubles.

Those company employees who receive a salary (engineering engineers, technical employees, etc.) and who have worked a full month receive 100% of this salary. It should be noted that if the working time is not 100% worked, the salary is adjusted to the actual amount of effort expended:

Salary month = O / Nd x Fd,

where is the monthly salary? - the amount of wages accrued per month;

O - salary amount, rub.;

Nd - the norm of days in the past month (according to the production calendar);

FD - almost days worked.

All of the above formulas are used to calculate wages without allowances and bonuses. It must be said that the calculated amount is reduced by personal income tax (13% for residents of the Russian Federation), after which the amount is given to the employee, so to speak. Few people know that earnings can be paid by non-cash (on a card) or in cash (in hand at the organization’s cash desk) method.

Calculation average monthly salary

The calculation of, as we put it, the average monthly salary is regulated by the Regulations, which were approved by Government Resolution No. 922 on December 24, 2007. It must be said that to begin with, a social base is determined, which includes all payments in a kind of foreign currency form for a certain period (usually 1 year). It is undoubtedly worth mentioning that in this database some species are not included social payments and compensation:

one-time material aid(for vacation, for healing, etc.);
compensation for travel, housing and communal services, food, etc.;
benefits for temporary disability and in connection with maternity;
the amount of monthly child care benefits for children under 1.5 or 3 years of age;
funeral allowance and some others.

The last three types of payments are made from the funds of the Public Insurance Fund; they are reimbursed to the employer on the basis of special petitions.

When calculating average monthly earnings for last year the summarized base of accruals minus the above social payments and compensations is divided by 12 (the number of months). And there is no need to even say that with all this, a calendar month is a period worked out one hundred percent from 1 to 30 (31), in February - to the 28 (29).

Salary avg = Salary year / 12,

where ZP av is the employee’s average monthly earnings;

Salary year - the sum of all accruals without social compensations and payments;

12 is the number of months.

The salary calculation upon dismissal contains compensation for unused vacation. In this case, the average monthly salary is adjusted to the actual time worked and the daily earnings are determined. Everyone knows that after this, the number of days of vacation not taken is multiplied by the employee’s average daily wage.

Calculation of average daily earnings

How is payroll calculated on a business trip? The employee can finally be sent to business trip, during which time the employer must accrue wages to him.

Each day of a business trip in the direction of the employer is also paid according to the average daily earnings, defined as the personal sum of all payments for the past 12 months (minus sick leave and other social payments) and the number of calendar days in this period (365).

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

What you need to know to correctly calculate wages

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

Here's what to take into account:

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

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

What salary calculation formula can be used?

The simplest salary calculation formula includes only 3 points:

salary size;
number of days worked;
income tax.

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

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

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

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

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

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

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

Don't know your rights?

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

37,500 / 23 × 20 = 32,608.70 rubles (wages for hours worked without deduction of personal income tax);

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

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

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

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

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

The influence of the regional coefficient on wages

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

The size of the coefficient is established by the Government of the Russian Federation specifically for each region. One normative act not here, a separate resolution is issued for each district. The lowest coefficient - 1.15 - is in the Vologda region, as well as in most regions of the Urals federal district: Perm, Sverdlovsk, Orenburg, Chelyabinsk, Kurgan regions. A similar coefficient applies in Bashkortostan and Udmurtia.

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

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

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

What is the difference between calculating military payroll?

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

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

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

The calculation principle here is as follows:

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

How to check if your salary is calculated correctly

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

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

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

Payrollcarried out using methods that are, in many cases, fundamentally different. Let's study their essence and order of application.

What are the types of wages?

In labor relations, several dozen types of wages can be distinguished. In a private enterprise, the salary can be presented (clause 2 of the Regulations on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of Russia dated December 24, 2007 No. 922):

payments at a tariff or salary - for time worked;
payments at piece rates;
percentage of sales (commission);
non-cash income;
royalties;
allowances, additional payments, bonuses, rewards for labor results;
payments for special conditions labor, etc.

In 2018, payroll in these types can be carried out using a wide range of methods. At the same time, these types of wages can be combined with each other in any way - in accordance with the wage system in force at the enterprise.

You can find out more about the use of various remuneration schemes in an enterprise in the article.

If we talk about traditional payroll schemes, then these include (letter from the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Committee for Prices of the USSR No. 10-86/1080, the Central Statistical Office of the USSR dated 06/10/1975 No. AB-162/16-127):

a time-based scheme, which is based on the calculation of salary payments based on time worked;
piecework scheme, which is based on the calculation of wages for work results measured objectively or assessed according to established criteria.

Let's study in more detail how wages are calculated within the framework of the 2 most common payment schemes - time-based and piece-rate.

How are wages calculated for time-based wages?

Time-based (time-based bonus) wages are most often found in the following 2 varieties:

When the salary is calculated based on the employee’s monthly salary (supplemented in the prescribed manner with bonuses for labor results).

In this case, the following formula is used to calculate wages:

SALARY = (OP / RD) × OD,

SALARY - salary for the billing period;

OP - the employee’s official salary, supplemented by bonuses if any;

RD - the number of working days in the month that includes the billing period;

OD - days worked in the billing period.

Attention! Salaries must be paid at least twice a month (Article 136 of the Labor Code of the Russian Federation), therefore the billing period cannot exceed half a month (letter of the Ministry of Labor and Social Protection of Russia dated September 21, 2016 No. 14-1/B-911). In this case, salary accrual is displayed in the accounting registers on the last day of the month.

When the salary is calculated based on the tariff rate per 1 hour or 1 day.

In this case, the following formulas are used to calculate wages:

at hourly pay labor:

SALARY = NHT × PCH,

CHTS - hourly tariff rate under an employment contract,

OCH - number of hours worked during the reporting period;

for daily wages:

SALARY = DTS × OD,

where DTS is the daily tariff under the employment contract.

In both cases, the employee receives pay for weekends and holidays:

when working on weekends and holidays- double tariff rate(Article 153 of the Labor Code of the Russian Federation);
when resting on such days - in accordance with local regulations (Article 112 of the Labor Code of the Russian Federation).

In the scenario under consideration, salary calculation is carried out taking into account the fact that the employer is obliged to establish monthly standards (Articles 160, 162 of the Labor Code of the Russian Federation):

by working hours;
by production.

The basis for such standards may be, for example, standard indicators for the industry in which the employing company operates.

If the standards established by the employer are met, the employee in any case receives a salary no less than minimum size wages established in the constituent entity of the Russian Federation (Article 133 of the Labor Code of the Russian Federation).

Now - about how wages are calculated under the piecework scheme.

Payroll calculation under the piecework wage system: nuances

With piecework wages, as with the second option of time-based wages, which we discussed above, the employer also sets monthly standards for working time and output. Exceeding the relevant standards can increase piecework wages:

Proportional to production.

Example

Electrical engineer Ivanov works at a television assembly plant. He receives a salary based on a piece-rate scheme, in which the employer has set a standard for assembling 2 televisions within 8 working hours. If it is completed, Ivanov receives 2,000 rubles (tariff: 1,000 rubles for 1 assembled TV).

For each subsequent assembled TV, Ivanov receives 1,000 rubles, regardless of the volume of production.

Using a progressive scale.

Example

Machine operator Petrov works at a fastener production plant in the bolt production shop. He receives a piece-rate salary, according to which the employer sets a standard for production: 100 bolts within 8 working hours. When it is completed, Petrov receives 390 rubles (tariff - 3 rubles 90 kopecks for 1 bolt).

For every 50 additional bolts collected, Petrov receives 10 rubles apiece. For every 50 following them - 20 rubles. For each subsequent bolt - 30 rubles.

In some cases, a regressive scale may also be used. For example, when the production model of an enterprise requires employees to fulfill planned targets as accurately as possible without significantly exceeding them (as an option, in order to increase the efficiency of control over costs of raw materials).

A separate type of salary is the one that is paid during the employee’s business trip (Articles 139, 167 of the Labor Code of the Russian Federation). Let's study the specifics of its calculation.

Payroll calculation on a business trip: nuances

Remuneration for a person on a business trip is a special type of salary - average earnings during the business trip.

It is calculated according to the formula:

SK = RDK × SZ,

SK - salary for the period of business trip in the form of average earnings;

RDK - number of working days during a business trip;

SZ is the average salary of an employee.

The SZ indicator is calculated using the formula:

NW = BASE / OD,

BASE - the amount of the employee’s earnings for the billing period;

OD - the number of days worked during the billing period.

The billing period is taken to be 12 months preceding the day the employee departs on a business trip.

The OA indicator in 2017 is calculated using the formula:

OD = MES × 29.3 + ODNM / KDNM × 29.3,

MES - the number of full months in the billing period;

ODNM - the number of days worked in all partial months of labor activity in the billing period;

KDNM - the number of calendar days in all partial months in the billing period.

When calculating the BASE indicator, they are not taken into account vacation pay, sick leave, other travel allowances, expenses reimbursed by the employer and other payments referred to in paragraphs. 3, 5 provisions according to resolution No. 922.

When calculating the RDC indicator, the days the employee is on the road are taken into account (including the day of leaving his city and the day of returning to it).

Business trip on weekends: how is salary calculated?

How to calculate salary for weekends during a business trip? This problem is solved using the formula:

RVK = DT × RV × 2,

DT - employee’s daily tariff in accordance with accepted system wages (letter of the Ministry of Labor and Social Protection of Russia dated December 25, 2013 No. 14-2-337);

PB - days off worked.

The DT indicator can be directly determined in the employment contract or calculated using the formula:

DT = OKL / RDM,

OKL - salary (with allowances and bonuses, if provided for in the contract) for the month in which the person was on a business trip);

RDM - the number of working days in the corresponding month.

In addition to the salary in the form of average earnings, the posted employee is also paid a daily allowance.

You can find out how daily allowances are calculated in the article .

Salary calculation and taxation in 2017-2018

An employee’s salary, including those represented by vacation pay and travel allowances, is subject to:

Personal income tax at the rate:

13% - if the employee has tax resident status;
30% - if the employee does not have resident status.

In the case of applying a tax deduction, personal income tax at a rate of 13% is not charged on the part of the salary amount within the amount of the deduction. At a personal income tax rate of 30%, the deduction cannot be applied.

Personal income tax on wages is accrued at the moment it is recognized as income - on the last day of the month for which wages are calculated (clause 2 of Article 223 of the Tax Code of the Russian Federation). Withheld - at the time of payment. Transferred to the budget no later than the next business day after payment.

Thus, if an employee’s income is transferred before the end of the month, then personal income tax is withheld and transferred to the budget only from the next nearest payment.

Contributions to social funds(the main part of which is collected through the mediation of the Federal Tax Service):

to the Pension Fund;
to the Social Insurance Fund (without the mediation of the Federal Tax Service, the fund collects contributions for injuries);
in FFOMS.

Contribution rates are divided into standard and reduced, which are established for certain categories of enterprises. Contributions are calculated on salary without deduction of personal income tax.

You can find out more about the rates for contributions to social funds in the article .

The deadline for payment of all contributions is until the 15th day of the month for which the employee is paid.

Results

The procedure for calculating wages depends on the wage system adopted at the enterprise (enshrined in the employment contract): piecework and time-based. Remuneration during the employee’s business trip is calculated in a special manner.

Payroll calculation is a painstaking and responsible task. Wanting to control their income, many workers do not know how to correctly calculate their salaries on their own. Let's take a comprehensive look at this topic.

To calculate your salary based on your salary, you can use the online calculator below.

Monthly salary:

Working days per month:

Number of days worked:

The monthly salary minus personal income tax will be:
rub.

To make payroll calculations, you will need individual data. For the calculation, two categories of numbers are needed:

Amounts to be accrued.

For the calculation you will need the following data:

Monthly salary amount or rate. Salaries are calculated using two methods: time-based and piece-rate. Time-based earnings depend on the amount of time spent at work and are not related to the volume of work performed. In this case, it does not matter how much a person did in a day, the main thing is that he is at work. His presence or absence is noted on the work sheet, according to which payment is made. Piecework wages, on the contrary, are aimed at producing volumes of work or products.
The amount of bonuses received for length of service, professional excellence, etc.
Amount, if any.
Other allowances.

All available data is added, resulting in “dirty” income.

Next, you need to calculate the deductions that will be made. Deductions are calculated as follows: initially, . is deducted from “dirty” income. For most citizens it is 13%. If an employee earns less than 40 thousand rubles, then he is entitled to a tax deduction of 400 rubles. It must be taken into account that there are categories that, although subject to the same percentage personal income tax rate, but have significant concessions in the form of additional deductions. For example, those who have minor children and whose income is less than 280 thousand will receive a deduction of one thousand rubles for each minor.

These conditions are extended for those children who enter the full-time training.

Received after retention personal income tax amount is the amount of salary that this employee is entitled to for the month, but he probably will not receive this amount in his hands. This is because the following items will be deducted from net income:

Prepaid expense. According to the legislation of the Russian Federation, all employers are required to make transfers twice a month. As a rule, it is fixed and changes only with an increase in salary.
Amount of alimony payments.
The amount of deductions for repayment of loans, loans, installments.
Compensation for material damage caused to the enterprise.
Refund of amounts incorrectly credited last month.

If an employee has a sick leave certificate for a month, they are calculated based on the average. The average monthly salary is calculated on the basis of income for the last 12 months worked; if the employee has been working for less than a year in the organization, then it is calculated based on the period worked.

Payroll formula

Even a person who does not have an economic or accounting education will not be difficult to understand how the salary calculation formula is applied. It's quite simple:

Take salary or.
Add to it all the required allowances.
Subtract personal income tax from the amount received.
Take away all due deductions.

Such a simple method in practice can turn out to be quite problematic, because nuances are important when calculating salaries. Here it is impossible to roughly estimate how much your salary will be credited, but it is important to calculate everything down to the last penny.

So, for employees who have a fixed salary, you can use the following formula, with its help you will understand how to calculate salary based on salary:

((Salary + additional payment + bonus) - tax deduction) - 13% personal income tax = salary

If it was worked out less than a month, then it is necessary to calculate how much salary will be paid, because all other payments are calculated from this amount.

To do this you need to know how:

Salary / for the number of working days in this month.
The amount received in rubles will express the average daily payment in a particular month.
The resulting amount is multiplied by the number of days actually worked. As a result, we receive not only the amount of salary due for payment, but also the figure from which subsequent additional payments will be calculated.

Quantity .
Interest rate.

According to generally accepted Russian standards, the bonus for length of service has the following percentages:

10% for those who have worked for more than one year but less than five years.
15% if the experience is from five to ten years.
20%, if you have ten to fifteen years of experience.
30% for all those who have worked for more than fifteen years.

The remaining surcharges will be divided into percentage and fixed. However, regardless of this, they are calculated in the same way. If the delivery amount is fixed, but the full month has not been completed, the additional payment amount must also be divided by the number of working days. The result obtained is multiplied by the actual time worked.

The situation with piecework payment is a little more complicated. Here the employee must clearly know what the price of the volume of work performed or the product produced is.

If, for example, for each kilogram of nails produced a person is paid an amount of X, then he must do the following step by step:

Find out the exact volume of products produced per month.
Multiply the resulting quantity by the set rate - we get Y.
Multiply the resulting amount Y by the bonus percentage (P).
Multiply the number Y by the percentage for length of service (B).
U + P + V = ZP

Payroll calculation taking into account the regional coefficient

Selected regions Russian Federation have their own established regional coefficient. There may be several of them in one region, because the coefficient is assigned by region.

The established coefficients range from 1.15 to 2.0.

The lowest rates occur in the most convenient areas for living. The highest rates, on the contrary, occur in those areas where climatic and other conditions are considered the most unfavorable.

This measure is aimed at increasing wages in order to prevent population outflow. When establishing the coefficient, climatic conditions are taken into account, as well as other indicators that affect the standard of living and human satisfaction.

The lowest rates are in the following areas:

Vologda.
Perm.
Sverdlovskaya.
Orenburgskaya.
Chelyabinsk.
Kurganskaya.

The same amount will be paid extra in Udmurtia and Bashkortostan.

The highest rates are in the following lands:

Kamchatka.
Sakhalin region.
Chukotka and the regions that surround it.
Kurile Islands.
Yakutia.
Lands adjacent to the Arctic Ocean.

Calculating wages based on salary in the presence of a regional coefficient is quite simple. It is necessary to multiply the dirty amount of income, that is, the amount available before deduction of personal income tax, by the required figure. If we're talking about in an area with a coefficient of 2.0, then everything earned is doubled, which means salary, bonus, and salary supplements. Only those amounts that are paid one-time are not subject to doubling, for example, financial assistance, travel allowances and other payments of a one-time nature.

The coefficient is calculated and paid along with the salary. It cannot be paid separately from it, as a bonus or incentive.

Payroll examples

Before we start looking specific examples, it is necessary to summarize everything said above:

The procedure for calculating earnings is always the same - all payments are added separately and all amounts to be deducted are also separately. The difference between these amounts is net income which the employer is obliged to pay.
Salaries, rates, bonuses, allowances are all prescribed in local regulatory documents. Everything that is not specified there can be paid only by the good will of the employer.
The regional coefficient is taken at state level. It must be applied to each employee without exception and calculated according to the legal amount.
Personal income tax for everyone individuals 13%.

Here are examples of salary calculations.

Let's start from the very beginning simple example: the employee has a salary of 22,000 rubles. He has no other allowances. But over the past month he worked only 19 days instead of 23. In addition, he was given an advance of 7,000 rubles. It is necessary to calculate how much to accrue to his salary.

22,000/23 = 956.52 rubles. in one working day.
956.52*19 = 18173.88 rubles.
18173.88 – 400 (the amount of the required deduction) = 17773.88 rubles.
17773.88*0.13 = 2310.6 – personal income tax amount.
17773.88 – 2310.6 = 15463.28 rubles. net salary.
15463.88 – 7000 advance = 8463.88 rubles. will be issued on the card.

Let's take more complex example: the employee has a salary of 28,000 rubles, he worked for this enterprise already 6.5 years, so he receives an additional payment for length of service in the amount of 15% of his salary. In addition, this month he will receive a bonus of 25% of his salary. But he will have to pay child support for two children, and he also took an advance of 20,000 rubles. Let's take into account the fact that he lives in Kamchatka and has an increasing coefficient of 2.0.

Let's calculate the length of service, it is calculated from the salary 28,000 * 15% = 32,200 rubles.
Let's calculate the premium 32200*25% = 40250 rubles.
40250*2.0= 80500 rub.
80500-400 tax deduction = 80100.
80100*0.13= 10413 personal income tax.
80100-10413= 69687 rub.
69687 * 0.33 alimony for two children = 22996.71 rubles.
69687-22996.71= 46690.29 rub.
46690.29-20000= 26690.29 rub. for issuance on the card.

On the Internet you can find a salary calculator that will help you find the answer to the questions:

how to calculate the average monthly salary;
how to calculate salaries and calculate personal income tax;
like so many other things.

The salary calculator makes automatic calculations. The user only needs to fill in the empty fields individual information and get the result.

Normative base

Features of calculation and payment of wages are described in Art. 21 of the Labor Code of the Russian Federation. In Art. 136 of the Labor Code “Procedure, place and terms of payment of wages” describes the main nuances that an employer who calculates and pays wages needs to know.

How are salaries calculated?

The wages of each employee are calculated according to the procedure established at the enterprise, with which the employee must be familiar. When calculating wages, the wage system that is established at a given enterprise for a given category of employee, all incentive and penalty measures, all social and other payments and tax deductions. Pension and insurance premiums The employer, by law, pays from his own funds.

Information required for calculation

Salary accrual occurs from the very first day when the employee begins to perform his official duties.

After the employee brings all the documents necessary for applying for a job to the human resources department (or directly to the employer, if we are talking about a small enterprise), he signs an employment contract with the employer.

The employment contract stipulates all the nuances of the employment relationship – from working hours and payment of wages to the specifics of terminating the employment contract. On the basis of this agreement, an order or instruction is issued for the enterprise to hire a new employee, and it is this document that is the basis for the accounting department (or payroll department) for calculating wages.

In addition to the order or instruction for hiring, which contains information about the start date of work, the employee’s salary and his last name, first name, patronymic, position, personnel number, the payroll accountant also needs the following information:

established wage system - time-based, piece-rate or mixed;
actual time worked or information about the volume of products produced (services provided).

For dismissed employees, you will also need the date of termination of employment and information about unused vacation days.

Pay systems

In order to know how to calculate wages, you need to know what wage system is established for the employee. There are the following two main systems:

time-based – when an employee’s salary is calculated depending on hours, days, weeks, etc. worked. Accounting is carried out in a worksheet - electronic or paper;
piecework - when wages are paid, for example, for the number of units of products completed or services provided. Accounting is maintained according to forms developed and installed at the enterprise.

Payment procedure

According to labor laws, wages must be paid twice a month. The employer can set payment dates independently and must include them in local documents of the enterprise, for example, in a collective agreement.

The employer must also determine whether payments are made in cash or transferred to the employee’s bank account and approve the form of the document (payslip), which will describe the calculation of wages, accrued allowances, deductions made, etc.

According to Labor Code, the employer is obliged to familiarize the employee with both the procedure for calculating wages and all the details of its calculation.

Usually the first payment at the beginning of the month is called an advance. To calculate it, one of two methods is used:

set a certain percentage of the employee’s salary - for example, thirty or forty - without taking into account bonuses, allowances, deductions and the like;
calculate the wages due to the employee for the time actually worked or for the number of units of goods (services) produced, taking into account bonuses, allowances and deductions.

Of course, it is more convenient to calculate and pay a fixed amount. Payments must be made strictly on the established day; If it falls on a weekend or holiday, payment must be made the day before. Accounting for payments must be kept according to a statement, the form of which is established State Committee statistics 01/05/2004.

Additional charges and deductions

Before wages are paid, all payments and deductions due to the employee must be made. Deductions are as follows:

payment of income tax - a mandatory state tax on the income of individuals, the list of which includes wages;
deductions for material damage caused by the employee;
deductions for overspent vacation days(for laid-off workers);
alimony;
payments to repay the loan - upon a written application from the employee;
deductions in case of overpaid wages.

Additional payments are as follows:

a mandatory or additional bonus established at the enterprise based on the results of work during the billing period;
coefficient established in the region;
established bonus for working conditions;
vacation payments.

Let's take a closer look at some deductions and additional payments.

Income tax

According to the law, before paying wages, personal income tax must be withheld from it. The interest rate for a resident of the country - a person who has spent the last one hundred eighty-three days in the territory of the state - is thirteen percent. Income tax is calculated before alimony, loan repayment money, and the like are withheld.

Accrual of vacation pay

Payment of vacation pay (as well as withholding) is made based on average daily earnings. If the employee has worked the pay period (year) in full, then average daily earnings equal to the wages paid for this period, divided by twelve months and the average monthly number of calendar days - this value is considered to be 29.4.

If the employee has not fully worked the billing year, then the number of months that he has worked fully is multiplied by the average monthly number of calendar days and the calendar number of days in the month not fully worked is added. The resulting number is used to divide the salary paid by the employee for the period he worked. Average daily earnings are multiplied by the number of vacation days and the employee is paid the resulting amount.

Vacation money must be paid to the employee three days before he goes on vacation, so it is better to calculate vacation pay without waiting until the end of the month. An order to grant an employee leave must be issued and endorsed two weeks before it begins.

Calculation of sick leave benefits

Payment of benefits for sick leave is also made based on average daily earnings, but it is calculated by dividing the average earnings (over the last two years) by seven hundred and thirty - the number of days worked. When paying benefits, the insurance percentage is also taken into account, which is set depending on the insurance period:

less than five years – sixty percent;
from five to eight years – eighty percent;
eight years or more – one hundred percent.

The average daily earnings are multiplied by the number of days on sick leave, the resulting amount is multiplied by the insurance percentage and the resulting number is paid to the employee.

Payment of sick leave benefits is possible only when sick leave closed and provided by the employee to the accounting department or settlement department enterprises. More often sick pay the employee receives with the next salary.

Maternity benefits are always multiplied by one hundred percent, regardless of the insurance period. Also, the average daily earnings are calculated a little differently: the average earnings must be divided by the number of days in the last two years worked, excluding those days when the employee was on sick leave, maternity and child care leave.

Since there are a lot of nuances when paying wages, the example of calculating wages in each specific case will be different.

Cases of incorrect accrual

It cannot be said that cases where salaries are calculated incorrectly are frequent and widespread, but they do happen sometimes. Salaries may be calculated incorrectly for various reasons, for example, in the event of a mechanical error by an accountant who calculates the wrong amount or figure.

The “extra” money is considered unjust enrichment and must be returned—that is, it will be withheld from your next paycheck. In this case, there are such nuances: total amount all deductions should not exceed twenty percent of the employee’s wages. That is, if the employee, for example, additionally pays alimony, the amount of this payment and deductions for the return of incorrectly accrued wages cannot exceed the twenty percent mentioned above; If excess salary was paid as a result of the employee’s dishonest conduct or counting error accountant, it is deducted from the employee, but if the salary was inflated due to the accountant’s negligence, the costs will be deducted from the accountant, since it was his fault that the company suffered a loss.