Payroll formula: example

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Payroll depends on the payment systems adopted at the enterprise, which are fixed by regulatory local acts. The employment contract concluded between the employer and the employee must specify the form of work and the payment system, indicating the tariff rate or the established salary for each specific case.

Payment: forms and systems

Usually, modern enterprises use the following forms and systems of remuneration: time-based (salary calculation, the accrual formula of which will be discussed below) and piecework.

Piecework wages involve remuneration for the actual amount of work (the number of manufactured units of products or services provided) at a set rate per unit. Remuneration depends only on the number of units of products or services provided per month, does not depend on the amount of time spent or a fixed salary. piecework formspayment:

• piece-rate premium;
• simple;
• piecework-progressive;
• chord etc.

Time-based payment system involves payment by salary or a fixed daily or hourly rate. The monthly salary in this case depends on the actual hours worked per month. She happens:

• simple (fixed payment per month, hour);
• time-bonus (bonuses, allowances, etc. are added to the fixed part).

What makes up the salary

Remuneration consists of basic and additional parts.

The main part of the salary includes the following types of wages:

• payment according to salary (tariff), piecework;
• payment and additional payment for work on holidays (weekends);
• for overtime hours;
• prizes;
• bonuses for skill, bonuses for harmful working conditions;
• surcharges for substitution and combination of professions, etc.

Additional payment includes all surcharges calculated on average earnings:

• payment for all types of vacations;
• compensation payments upon dismissal;
• surcharges up to the average, determined by the regulation on wages or other regulatory acts of the enterprise, etc.

So, the forms of remuneration and its types determine the algorithm for calculating wages for employees of a particular enterprise.

Salary pay: features

The mostcommon and simple wages - wages. Under this system, the main indicator of successful work is compliance with the working day: working out the planned number of working days (hours) in the billing period (month) guarantees receipt of the full salary determined by the employment contract.

Salary - a fixed amount of remuneration for the performance of official duties in a calendar month. At the same time, it should be understood that the salary is not the amount "on hand" (received after withholding personal income tax), but the amount payable for work in a particular month (before deducting personal income tax and other deductions at the request of the employee).

Salary payment: how to calculate

To calculate the salary according to the salary (the formula is given below), the following indicators are required:

• established official salary for a fully worked working period (calendar month) - monthly salary;
• the size of the tariff rate (hourly or daily), which determines the fixed amount of wages for each hour or day worked;
• time sheet showing actual days (hours) worked.

How to correctly calculate the salary according to the salary? The formula is as below:

How to calculate a full month salary

How to calculate the salary according to the salary correctly, consider an example:

Employee Ogonkov A. A. OOO"Spark" in the employment contract stipulates a monthly salary of 45,000 rubles.

He worked all the days of the production calendar in 2017:

• in May - 20 slaves. days;
• in June - 21 slaves. day.

For the worked period, no additional payments provided for by the employment contract, Ogonkov A. A. not allowed.

In May and June, the employee's salary amounted to 45,000 rubles for each month, despite the different number of days worked.

How to calculate part-time salary payment

How to correctly calculate the salary for an incomplete month, consider the following example.

Worker Sergeev V. V. the employment contract stipulates a monthly salary of 45,000 rubles.

In 2017, in May, he worked ten working days out of the 20 scheduled, on the remaining ten working days V. V. Sergeev was on leave without pay.

Incentives (bonuses, etc.) and other additional accruals (except salary) to Sergeev V. V. not appointed in May 2017.

In this case, Sergeev V. V. (according to the payroll formula in the example that is being considered) the following pay for work in May 2017 is due:

45,000 rubles (salary for a full working month) / 20 days (planned number of working days in May 2017) x 10 days (actual number of working days in May 2017)=22,500 rubles.

The question often arises: "How to calculate the salary for the month?" We suggest using the following table, which shows the calculation formulasalary salary when working part-time.

Formula for calculating wages at the tariff rate

When an employee is set not a monthly salary, but a daily or hourly tariff rate, then the amount of monetary remuneration for the month is calculated as follows:

with the established daily tariff rate, the salary calculation is calculated according to the formula:

at the hourly tariff rate determined by normative acts, wages are calculated as follows:

Payment for work on schedule

The question often arises: "How to correctly calculate the wages of those working on a staggered schedule?" or "How to correctly calculate the salary of watchmen according to the schedule?"

At enterprises, security guards (watchmen) often work on a rotating schedule, their employment contract provides for a monthly salary.

In this case, payment for the calendar month should be made according to the summarized accounting of working hours.

With this accounting of working time at the enterprise:

• recording of planned and actually worked hours is done by the hour;
• regulatory local act establishes the accounting period (month, quarter, year, etc.);
• working time in the accounting period should not exceed the established number of working hours;
• numberworking hours in the accounting period is set according to the amount of working time for the working week (no more than forty hours a week);
• regulatory local act determines the rule for determining the hourly rate at a fixed salary:

Based on the planned norm of working hours of the calendar month according to the formula:

hourly rate=salary / planned number of working hours of the calendar month for which the salary is calculated.

Example:

• monthly salary - 8300 rubles;
• salary determined for July 2017;
• planned number of hours in July - 168 hours;
• hourly rate=8300/168=49.40 rubles.

With this calculation, the hourly rate will depend on the specific month and "float" throughout the year.

Or the second way, based on the average monthly number of slaves. hours in a calendar year using the formula:

hour. rate=salary /(norm of working time in hours in the current calendar year / 12 months).

Example:

• in 2017 according to the production calendar with an 8-hour work. day and a five-day slave. week work norm. time is 1973 hours per year;
• monthly salary - 8300 rubles;
• hourly rate: 8300/(1973/12)=50.48 rubles.

In this calculation, the hourly rate is constant throughout the calendar year.

Payroll when working on schedule: example

It was established at the LLC Ogonyok enterprise:

• set period of summarized working time for accounting -quarter;
• watchmen's rate is 50 rubles per hour;
• shift is 16 hours - daytime and 8 hours - night;
• surcharge for night time - 20%;
• for the first quarter, the watchman worked 8 days in January, 6 days in February, 9 days in March.

Payment for one watchman shift is: (50 rubles x 16 hours)+ (50 rubles x 8 hours) +(50 rubles x 8 hours x 20%)=1280 rubles.

Wages are:

• for January - 1280 rubles x 8 days=10240 rubles;
• for February - 1280 rubles x 6 days=7680 rubles;
• for March - 1280 rubles x 9 days=11520 rubles.

Calculation of salary upon dismissal

Often an accountant has a question: "How to calculate the salary upon dismissal?"

• wages for hours worked in the month of dismissal (the day of dismissal is paid as a working day);
• compensation for non-vacation leave;
• other compensation payments depending on the article of dismissal.

Let's consider an example of the final settlement upon dismissal.

Lvov S. S. resigns from TES LLC on August 7, 2017 at his own request. On the day of dismissal, the employer is obliged to accrue and pay a salary for work in August, a bonus, a personal allowance, monetary compensation for daysnon-vacation leave, that is, to make the final payment.

Under an employment contract, Lvov S. S. the following accruals are established:

• salary for a full working month - 8300 rubles;
• personal allowance - 2000 rubles;
• for work in harmful conditions, the supplement is 4 percent of the salary;
• monthly bonus - 150% for a full month;
• surcharge for night work - 40% of the hourly rate.

He worked on the total accounting of time, his shift schedule was "a day in three". The hourly rate according to local regulations at TES LLC is calculated based on the average monthly number of hours per year and in 2017 is 8300/(1973/12)=50.48 rubles

S. S. Lviv is en titled to monetary compensation for the days of non-holiday vacation - for 9, 34 days.

According to the time sheet in August (on the 7th inclusive), he worked two full shifts of 22 hours each (44 working hours).

At the final settlement, he was credited with:

• salary payment - 2 shifts x 22 x 50.48 rubles.=2221.12 rubles;
• bonus for hours worked - 2221, 12 rubles x 150%=3331.68 rubles;
• personal allowance for worked shifts - 2000 rubles / 8 (planned number of shifts per month) x 2 shifts=500 rubles;
• surcharge for night time - (50.48 RUB x 16)x40%=323.08 RUB;
• surcharge for harmfulness - 2221, 12 x 4%=88.84 rubles;
• compensation for non-vacation days - 769.53 rubles. x 9, 34 \u003d 7187.41 rubles, where 769.53 rubles is the average daily earnings for calculating vacation.

Totalsalary with all additional charges will be 13622.13 rubles.

Income tax is supposed to be withheld from this amount (13 percent of the accrued amount): 13622.13 x 13%=1771 rubles

Lvov S. S. will receive in his hands minus personal income tax: 11851, 13 rubles.

Conclusion

The article discusses the calculation of wages by salary, the formula and an example of its application. The accountant is offered cheat sheets that will allow him to correctly assess the situation and choose the right method of calculation.

Remuneration is a responsible process, we must not forget that the material and moral condition of the employee depends on the income received. Moreover, an incorrect calculation may result in sanctions from the labor inspectorate and tax authorities.

So, the calculation of payment to employees is based on:

• employment contract between employer and employee;
• order of admission indicating the day the employer began working;
• production time sheet;
• local regulations (incentive orders or pay regulations and others);
• production orders, certificates of completion, etc.

Each accrual for the payment of monetary remuneration for work must be accompanied by a document and a regulation.