Calculation of wages for an incomplete month with a salary. Partial month payroll

Should work for a certain time interval. But due to various external circumstances The person may be absent from work. How to calculate salary for incomplete month?

Payroll procedure

All information about the remuneration system is described in the Russian Federation, it is necessary to rely on Article 143. Labor depends on the output, work experience and education of the employee, the work he performs.

The rate can be:

• time-based,
• piecework,
• payment of interest from the transaction.

Most often you have to deal with time wages, the amount of time spent at the workplace matters. Such a payment system is suitable for employees of the enterprise who perform non-material activities.

Piecework pay means that the employee will be paid exactly for the work performed by him, regardless of the time spent. A piece-rate tariff is applied only at those enterprises where it is possible to calculate how useful the activity of an individual was for a day / month, to see a specific result.

A percentage of the concluded deals is received in the field of sales. A person's earnings directly depend on the employee's contribution. As a result, the employee receives a fixed percentage of the profit that he brought to the company.

The salary is indicated in collective agreement. In the individual, additional information on the account of the terms of payments can be prescribed.

Payroll calculation for hourly wages

The accountant or department employee must follow the following scheme. To begin with, the rate per unit of time, the output, is determined.

The earned bonus is considered similar: divided by the planned hours and multiplied by the hours worked. At some enterprises, the bonus is not due for an incomplete month worked.

Calculation of monthly salary

The scheme changes slightly when calculating wages on a monthly basis. IN this case, based on the average monthly salary, the amount of payment for one working day is calculated. The monthly rate is divided by the number of working days and multiplied by the number of days the employee was present.

If at the enterprise payment depends on production, then the amount of work performed is considered.

It happens that an employee has worked so many working days that his wage turned out to be less (the minimum wage established by law). In some cases, an employee has 0 days worked per month. The administration of the enterprise should not worry. In this case, there are no legal grounds for paying the minimum wage.

If a full working month was worked out, then according to the Labor RF, the salary cannot be lower than the minimum wage. If the monthly plan was not fulfilled, then the amount of wages depends only on the days actually worked and can be any.

How is advance payment and wages calculated?

The procedure for crediting wages is regulated by the Labor Code of the Russian Federation. Article 136 describes the procedure for calculating wages and the timing of its issuance to employees. Based on the TC, the enterprise develops:

• work rules,
• local acts.

How is advance payment and wages calculated?

You can calculate the earnings of an employee with a part-time working month in several steps. You just need to know the amount of the full salary and the number of days / hours worked. Tax is deducted from the final amount earned.

If the employer decides to transfer the employee to part-time work, then additional agreement to the employment contract, which indicates that the employee has a change in the length of the working day.

We will consider in the article how to arrange the transfer of an employee to a part-time job, and also consider how the employee's salary will be calculated in this case. For clarity, examples of the calculation of wages for a part-time working week (day) are given.

Part-time transfer process

The employer can make such changes to the employment contract without the consent of the employee, but this requires appropriate serious grounds. The right of the worker to accept or refuse a transfer to part-time or part-time work. In the latter case, the employer may offer the employee another job in the organization, if any. In case of refusal of the proposed work, the employee may quit on own will or by agreement of the parties.

The procedure for transferring to part-time work and the procedure for remuneration in this case is regulated by Article 93 of the Labor Code of the Russian Federation, which states that the employee is paid wages in proportion to the time worked or the amount of work performed.

That is, the salary or tariff rate established by the employment contract for a full-time job does not change, but since the employee does not work full-time, he will receive less.

Example 1

The employee was hired on September 10, 2018, he was given a salary of 45,530 rubles, the work schedule was 5 days a week. In September 2018, according to the production calendar, the standard is 20 working days. According to the time sheet in September, the employee worked 15 working days.

September payroll:

RUB 45,530 / 20 days x 15 days = 34,147.50 rubles.

Example 2

When hiring, an agreement was reached on remuneration at a rate for each shift. IN employment contract the cost of the change is indicated - 4550 rubles. In September, the employee was supposed to work 7 shifts, but worked 4. Calculation of his income:

4 x 4550 rub. = 18,200 rubles.

Example 3

The employee works on a piece-rate basis with a five-day working week. The tariff per unit of manufactured product is 155.50 rubles. On the day, the worker must fulfill the production rate, which corresponds to 15 products. There are 20 working days in September, but the employee actually worked 6 days, because he was hired from September 21. The plan was fulfilled in every working shift. Payroll:

15 ed. x RUB 155.50 x 6 days = 13,995 rubles.

Example 4

In September, the employee issued another vacation for 14 days from the 10th to the 23rd. During these days, he was accrued vacation pay in the amount of 7,488.20 rubles. The salary for the employee is set at 11,000 rubles, and a bonus of 25% of the salary for hours worked is also paid monthly. The standard working time in September is 20 days. How to calculate salary for an incomplete month:

according to the time sheet, before the start of the vacation, the employee worked 5 days, after the vacation there were another 5 days worked - in total, 10 days were worked in September;

the salary amount for September is displayed: 11000 / 20 days. x 10 days = 5500 rubles;

the size of the bonus is determined: 5500 x 25% = 1375 rubles;

the total income for September is 14363.20 rubles. (salary 5500 + bonus 1375 + vacation pay 7,488.20).

Example 5

The accountant works on a part-time basis 4 hours a day, 5 days a week. By staffing for the position he occupies (with a full working day), a salary of 12,200 rubles is set. In September 2018, an employee took 1 day of vacation at his own expense and worked 19 days. The norm of working time for a full working day is 20 days (160 hours).

According to Art. 93 of the Labor Code of the Russian Federation when working on a part-time basis, wages are calculated in proportion to the hours worked. The calculation will be as follows:

19 days x 4 hours = 76 hours worked in September.

12,200 / 160 hours x 76 hours = 5795 rubles

Example 6

From September 10 to September 12, the employee took vacation at his own expense, these days are not subject to payment, they fall on working dates, i.e., according to the time sheet, the hours worked will be less than the September norm (20 days) by 3 days (17 days .). After leaving the vacation, the employee, with his consent, was twice involved in work on weekends - on the 22nd and 29th. The salary of an employee is 11,350 rubles. per month. How to calculate salary for an incomplete month:

the amount of salary accruals is displayed: 11 350 / 20 days. x 17 days = 9647.50 rubles;

the amount of payment for work on weekends is determined, taking into account the fact that involvement in work on non-working days should be rewarded at a double rate: 11,350 /20 days. x 2 days x 2 \u003d 2270 rubles;

total accruals for the month amounted to 11,917.50 rubles (9647.50 + 2270)

Example 7

The employee was sick from 10 to 19 September 2018 (8 days). The salary is set at the level of 38,700 rubles, work experience is more than 8 years (i.e. sick leave is paid in the amount of 100% of average earnings). The average salary for calculating sick leave, calculated for the billing period 2016-2017, is 1537.98 rubles. in a day. The employer company is a participant in the FSS pilot project, when the Social Insurance Fund pays benefits directly to insured persons. In September, the norm of working time is 20 days.

the salary amount for September is displayed - 23,220 rubles. (38,700 / 20 days x 12 days worked);

the employer calculates temporary disability benefits for the first 3 days of illness - 4613.94 rubles. (1537.98 x 3);

the final accruals from the employer are 27833.94 rubles. (23220 + 4613.94);

for the remaining 7 days of being on sick leave, the FSS makes 10,765.86 rubles. (1537.98 x 7 days).

Accrued employee income for September - 38599.80 rubles. (27833.94 + 10765.86).

Often an employee does not work out the full reporting period for different reasons. In this case, he will need a scheme on how to calculate the salary for an incomplete month. Timely and correct settlement of accounts with subordinates is the main task of the employer, therefore, the organization will also need information on payments for days not fully worked.

Regulatory regulation

Any settlements that are carried out within the framework of an employment contract must be carried out in accordance with the requirements of the law. The main regulatory legal act in this area is the Labor Code Russian Federation(hereinafter referred to as the Labor Code of the Russian Federation), chapter VI. The norms of the Labor Code regulate the following issues:

1. Articles 133, 133.1 - establish rules for determining the minimum wage.
2. Art. 135 - the procedure for establishing wages (hereinafter referred to as the RFP), the definition of wage systems, organizational issues.
3. According to Art. 136 it is possible to determine how, where and when the RFP is paid. It also lists the documents in which such information should be contained.
4. According to Art. 137, 138 deductions are made from the salary of the employee. Lawful cases of deductions are listed, as well as the limits of deductions.
5. The fundamental norm for carrying out many calculations is Art. 139, since it establishes the rules for calculating the average wage.
6. Articles 146 - 148 establish the payment procedure for persons employed in jobs hazardous to health or with special working conditions.
7. Art. 150 - 151 - settlements with employees who work in several areas.
8. The salary for processing by hours, days is established according to Art. 152 - 154.
9. Remuneration for work that turned out to be of poor quality due to the fault of the employee - 155 - 156.
10. Features of the RFP during idle or new production - 157 - 158.

The legislator also guarantees the preservation of earnings for the employee on holidays and the responsibility of the employer for violation of legislation on wages (122, 142).

According to the rules of labor legislation, the total duration of working hours per week per employee should not exceed 40 hours (Article 91). At the same time, the employee is not required to work out all the deadlines.

Reductions in working hours can occur legally, for example:

• when going on a day off (vacation);
• if the employee is temporarily unable to work due to illness;
• in case of employment not from the beginning of the billing period.

In addition, the establishment of an individual reduced schedule is allowed. The schedule, which consists of a smaller number of working days, hours, must be agreed with the manager. Such conditions are reflected in the employment contract.

Usually, this applies to:

• students who are unable to work full time;
• persons working part-time;
• persons who, for other reasons, cannot work large quantity hours.

The legislator closes the list.

In addition to the employment contract, information about the employee's part-time work is displayed in a separate local act. When an accountant summarizes the amounts of the RFP, he refers to this document in the first place. The local act serves as a justification for the amount of the subordinate's earnings, if it is challenged.

In practice, there are cases when an incomplete worked period brings an income to an employee that does not reach the minimum subsistence level (hereinafter referred to as the minimum wage) or leaves the employee with nothing at all. Some workers believe that under Art. 133 they are entitled to receive at least the amount of the minimum wage, but this is not entirely true. The norm guarantees a benefit not less than the minimum wage only if the person works the full term.

This means that initially, when concluding an employment contract, the employer does not have the right to establish a payment to a subordinate less than the minimum wage. But if, for some reason, the complete work time has not been worked out, the transfer to the employee of an amount less than the minimum is not considered a violation.

There are several ways to set the amount of earnings for an incomplete period:

1. Divide the monthly salary indicator (hereinafter - MZP) by the number of working days in a month (hereinafter - RDM). Multiply the resulting figure by the amount of actually worked days (hereinafter - FOD) - minimum wage / RDM x FOD. So, for example, if citizen P. worked in July for 17 days, with an amount of 21 RMS, and his salary is 60,000 rubles, then: 60,000 / 21 x 17. For 17 days, citizen P. will be given 48,571 rubles.
2. You can also subtract the average salary for a certain period. In this case, the salary (hereinafter - O) is divided by the average number of days in a month established by the state, after which the resulting figure is multiplied by the FOD - O / 29.4 x FOD. For example, the driver got a job on June 20, in total, he worked for 8 days. His minimum wage is 45,000 rubles. Thus, 45,000 / 29.4 x 8. The driver will be charged 12,244 rubles.

These are standard formulas used by accountants in organizations.

As already mentioned, the requirement for a salary of at least the living wage must be strictly observed by all employers. This amount is set as a minimum if the employee has completed the entire amount of work. Accordingly, if a citizen worked 5 days in a month, he will receive an amount corresponding to the hours of work.

For example: a seamstress works in an organization where the minimum wage is 40,000 rubles. Due to employment at the end of the month, she worked 5 days out of the prescribed 22. You can calculate the salary for the reporting period as follows: 40,000 / 22 x 5. The actual salary for 5 days will be 9,090 rubles.

Although the value obtained does not reach the level of the subsistence minimum, the organization does not violate the rights of the employee, since the seamstress worked for an incomplete period.

If the employee was not present for the entire monthly working period, then the calculations are carried out according to the first formula. If a person did not appear, but by virtue of the law he is entitled to the preservation of wages, then its size is calculated according to the second formula, taking into account the average number of working days in a month. As a result, the employee receives the sum of the indicators for the FOD and the time with the preservation of the RFP.

If a person decides to quit without having worked for a full month, then the balance due to him is calculated according to the system that is used at the enterprise according to the above formulas.

Example: a specialist left for an organization for 20 days with a salary of 35,000 rubles. After 20 days, he quit, then the total amount will be calculated in several stages:

1. RFP for FOD: 35,000 / 22 * ​​20 = 31,818 rubles.
2. To calculate vacation compensation, first you need to set the average daily salary: 31,818 / 20 \u003d 1,590 rubles.
3. The resulting value is multiplied by 2.33 days, since according to the law, working more than 15 days is considered the fulfillment of the full monthly plan. This means that compensation will be 1590 x 2.33 = 3,704 rubles.

This means that on the day of departure, the person will receive 31,818 + 3,704 = 35,522 rubles.

Illness, like maternity leave, is not a reason for the dismissal or deprivation of the salary of a subordinate. The legislator obliges the employer to keep a place for the sick and average earnings for the period during which, according to the sheet of temporary disability, the citizen was sick.

Sick leave benefits are made from funds:

• enterprises - the first 3 days:
• the remaining days of deductions are made by the Social Insurance Fund.

First, the employer makes payments from its budget, and then the FSS returns this amount to him.

When paying sick leave, other indicators are taken into account than with other grounds for absenteeism. It matters here:

• average salary for the last two years;
• general experience - with 5 years of experience, 60% of the minimum wage is given, with 6 - 8 years - 80%, from 8 years - 100%;
• having a formal job.

If a citizen is employed informally, the employer does not contribute funds to the Fund, which means that the citizen is not entitled to payment from it. Undoubtedly, you will also need a sick leave issued by the attending physician.

The indicator and formula for calculating earnings for an incomplete worked period is influenced by the type of payment system by which a citizen works. There are such systems of remuneration:

1. Piecework. According to this type, a person receives a salary for the amount of work that was actually performed. The amount of payment for one unit of goods is multiplied by the number of samples made in fact, even if the working period of time has not been fully completed. Example: the wizard creates icons. The price for one is 40 rubles. In fact, he produced 1000 badges. Thus, he will receive 40,000 rubles in his hands, despite the number of days worked in a month.
2. Time. Depends on the time the person worked. So, for the whole month (21 days) 35,000 rubles are due. In this case, the first formula is used, where daily earnings (MW / 21) are multiplied by the FOD. Example: the distributor left for 14 days with 21 working days in a month. His minimum wage is 23,000 rubles, then: 21 * 14 = 15,333 rubles
3. Commission. According to this system, the employee is most dependent on the amount of time worked, since if he is absent from work for at least a few days, he is deprived of the opportunity to work. The employer is interested in the result of the work, not the hours worked. This method of remuneration is used when selling goods or performing services at a percentage.

Example: a bank specialist must attract customers and provide services for 500,000 according to a given plan. For completing the task, he will receive 10%. If he completed the plan in less than the full period, then he will receive the amount calculated from what he actually completed.

Accordingly, if a specialist is not sure whether he will be able to complete the work on time, he should not relax and skip hours, since the failure to fulfill the plan is directly proportional to the decrease in his income. Recycling, on the contrary, contributes to an increase in wages.

Often several payment systems are used simultaneously, for example, time and commission. Then a salary is set for a person, which he will definitely receive in a month, while the rest of the income will depend on the volume of tasks and plans completed. This means that the pass will be displayed on the salary amount, and the percentage is calculated by classical method.

Example: the seller works on a salary of 20,000 rubles, with ten percent of sales. The number of RDM is 23, and FOD - 13, sold for 100,000 rubles.

The calculation is as follows:

• salary amount: 20,000 / 23 x 13 \u003d 11,304 rubles.
• commission: 100,000 x 10% = 10,000 rubles.
• in 13 days the seller receives 21,304 rubles.

At shift schedule accrual of funds is made for the amount of shifts worked in the reporting time.

A person may not be present for the full period:

1. Subject to availability during the paid holiday period. If a person works for a salary, then the presence of any number of holidays is not reflected in the amount of payments. When the employee was absent for some time in the "holiday month", the calculations are made according to the first scheme, as usual. Wherein state days rest are not counted in non-working off.
2. When the contract stipulates an incomplete day. In this case, the actual hours and days worked are paid. Often these are people who work part-time and want to earn extra money. For example, if a specialist agreed with the manager to establish a schedule according to which he undertakes to work 5 hours a day for 30 days, and his minimum wage for a normal day is 45,000 rubles. So, in a month he would have to work 175 hours, and under the new agreement it turned out 60. Then it turns out: 45,000 / 175 x 60 \u003d 15,428 rubles.
3. When you go to work on your day off. According to labor law, it is allowed to go to work on the day of rest at the direction of the authorities. If there are not enough hours in the paid period, then to increase earnings, workers perform work on weekends.

According to the Labor Code of the Russian Federation, the salary for the weekend is calculated at a double rate of the average daily wage.

The formula looks like this:

• the RFP is calculated for an incomplete period;
• after which the size for the weekend is calculated;
• the final payment will correspond to the sum of the above indicators.

Salary after vacation is calculated according to the usual pattern according to the first formula. Indexation of accrued wages is also carried out according to general rules Art. 134 of the Labor Code of the Russian Federation.

formalities

The time and days when the employee arrives and leaves are recorded in the time sheet. The employee puts a mark on the arrival and departure, on the basis of which, the employer sees the presence of the subordinate on the spot. Based on the data of this document, payments to employees are made. It also serves as a basis for reducing the total amount of income if there are marks about the absence of a worker.

Accountants use computer programs to record working hours and earnings. The most common of them is 1C. To use this service, the accountant must:

• draw up a time sheet;
• make calculations according to the MZP;
• draw up a document on the basis of which payment will be made;
• create a letter of instruction for the bank.

The program simplifies the task of a specialist and allows you to make calculations quickly and without errors.

In order to facilitate the task with calculations, you can also calculate the salary for an incomplete month by online calculator.

To do this, you need to have the following values:

• total number RDM;
• the amount of FOD;
• monthly salary or salary.

After entering the data, the program will calculate everything itself without the need to do the calculations yourself. The program will also deduct income tax, which will allow you to find out the amount that will be transferred to your hands.

Thus, the circumstances due to which the person was absent from work significantly affect the order of calculations. In each individual case, all circumstances should be taken into account and formulas applicable to a particular situation should be used.

Payroll is a rather complex and responsible form. accounting. At an enterprise of any form of ownership, there is a position of a payroll accountant. His duties are not so simple today, with the existing variety of types and forms of remuneration.

If you have to calculate the salary for an incomplete month

Quite often, you need to know how much an employee is supposed to pay if he has not fully worked out the month. At the same time, you need to explain to him why this particular amount has been accrued. And to tell in plain language- in order to avoid misunderstanding and complaints to the labor inspectorate. Yes, and it doesn’t hurt to insure in case of possible claims from the latter.

The rules by which accrual occurs are determined by the payment system adopted in the organization. What is certainly fixed in the Regulations on payment and personal employment contract of any employee. Most often, this is either a time-based, or piecework, or commission form of remuneration.

At time payment the employee has an official salary or a tariff rate (daily, hourly). The latter option is much more convenient if the work is carried out in shifts.

When you have stability

First of all, consider the most common form of all - the so-called "solid" salary. Such calculations are used in cases where you need to know, for example, how to calculate the salary of a teacher kindergarten or a government employee.

So, if the month is worked out entirely, the employee is entitled to his salary in full size. It does not matter how many working days were in the past month. Even if it was very short (for example, January, taking into account the long winter holidays), the wages of workers are paid by the hour in full. Thus, there are no difficulties with the question of how to calculate salary according to salary.

It should be noted that this situation does not always happen. Great amount workers do not fully work out the current month for many different reasons. Someone was on vacation or on a business trip, someone was sick or took a short vacation at their own expense, and someone simply got a job not from the 1st, but, say, from the 10th or vice versa , resigned without waiting for the end of the calendar month.

In all these cases, the accountant must know how to calculate the salary based on the days or hours actually worked.

Timesheet as the main document

As the saying goes Labor Code RF, in the process of wage formation, only working days are taken into account and are taken into account. And the accrual of the amount of earnings for the month that was not worked out in full is proportional to the time actually worked. At the same time, the administration is obliged to keep a strict record of both days of going to work and absences indicating the reason (ill, on vacation, etc.). For which, at any large enterprise, the position of a timekeeper is provided, whose task is to mark the exit or absenteeism of each of the employees every day.

These marks are put in a document of a special form with the signature of the person responsible for maintaining and the head of the enterprise. At the end of the month, the report card is submitted to the accounting department. In small organizations, it may be the responsibility of the clerk, secretary or human resources inspector to keep track of how employees work their time.

Please note that business days are taken into account, not calendar days.

If you are on vacation

Now consider the payroll for an incomplete month for concrete examples. To begin with, let's take the case when the employee was on vacation for some time. There are two different options for how to calculate the salary.

First. According to the production calendar, for a part of the month before (or after) the vacation there is a certain number of working days - we do not take weekends and holidays. In this case, the accountant must divide the full salary of the employee by the norm of working days (i.e., calculate the cost of one labor day this particular month), and then multiply the amount received by the number of days that the employee spent at work.

Second. The employee went on vacation, for example, immediately after the May holidays (or New Year holidays). That is, although he has not been on vacation since the first day, he does not have actual working days this month - only weekends and holidays. Then he will receive only vacation pay for the said month.

If you are "new"

In the same way, the calculation is carried out if the employee got a job in the organization not from the beginning of the month. How to calculate the salary in this case? Here, too, two options are possible. If there were a certain number of working days from the 1st day of the month until the date of employment, then they are thrown out, and the accrual starts from the date indicated in the admission order.

If, for example, employment occurred immediately after the New Year holidays, which did not have a single working day, a person is obliged to receive a full salary (of course, subject to a daily conscientious appearance at work and corresponding marks in the report card).

The reverse situation is also possible. Suppose an employee immediately after the New Year holidays takes a vacation without pay, the end of which lies outside the calendar month. Then how to calculate the salary? And is the employee supposed to do anything at all?

Unfortunately, in this case, he does not have to count on any amount, because in fact there were no days worked this month.

About the minimum wage

How to calculate monthly salary for low-paid categories? Sometimes the entire amount (if the month is not worked out in full) is less than the minimum amount (minimum wage). The employee begins to make claims, referring to the legislation, and even sometimes is able to confuse an inexperienced accountant. Is it worth it in this case to pay him up to the "minimum wage"?

In fact, there is no contradiction or violation here. And there are no grounds for such surcharges. Article 133 of the Labor Code of the Russian Federation informs us that the monthly salary of those workers who fully "choose" the limit of working hours should not fall below the minimum wage. That is, those who worked all month and full time.

If this condition is not met, the accrued amount may be lower than the minimum wage. And there will be no violation. The main condition is the initially established salary in the amount not lower than the "minimum wage", taking into account regional allowances.

However, the essence of this provision can be understood even by ordinary logical reflection. Suppose an employee has worked only one or two days in the current month. On what basis will he demand a full salary, albeit a minimum one?

Weekends - special article

It happens that a month is not fully worked out, but at the same time, during its duration, a person went out to work on weekends or holidays. (At the same time, part of the month was missed, for example, due to illness). How to calculate the salary of an employee in such a situation? If in the end it turns out that total amount days worked corresponds to the production calendar, this does not mean at all that the month has been fully worked out. And charging a full salary is wrong.

The fact is that for work on weekends and holidays, double (at least) payment is due. And it’s not easy to replace a working day with a weekend. In the mentioned situation, a separate calculation of working days and those worked on weekends or holidays should be kept. The former are paid according to the scheme discussed above, the latter - separately and in double size. It is important that the employee’s exit at the “inappropriate” time is justified by the order of the management and recorded in the time sheet. Without this, it will be difficult to prove the legitimacy of accruing "holiday" hours to him in the face of inspectors.

Should the tax deduction be split?

As you know, an employee's income - for tax purposes - can be reduced by the amount of tax deductions. The most widely known of them is the personal income tax deduction “for children”. We are talking about the amount not subject to income tax for employees with children and who have provided the relevant documents.

According to labor law, the amount of the deduction remains unchanged, regardless of the full or incomplete working out of the month. It is a fixed amount, and is provided in any case, as long as the employee saves labor Relations with the organization. It is not necessary to recalculate it in case of illness or vacation.

Moreover, if the amount of the tax deduction is more than the salary due to the employee for the month, the balance of the deduction is transferred to the next calendar period (but not necessarily within the current year).

If you have a fixed rate

At the same time-based form payment, when the tariff rate is applied, the number of days actually worked is multiplied by its daily size, which greatly simplifies the calculation.

At the same time, one should not forget about the proportional payment of nightly (these include the time from 22 pm to 6 am).

About those who work piecework

Let's move on to piece system payment, i.e., one that directly depends on production. As a rule, it is used where it is possible to accurately record the amount of work performed (for example, the number of products produced or services rendered), and the employer is interested in increasing this number. The management establishes the rate of production and the price per unit of labor. How to calculate the salary of piecework workers?

Both in a full and in a part-time working month, the salary is determined by multiplying the value of the unit price by the volume of goods produced (or services rendered). Thus, we see that the calculation for piece-rate payment is extremely simplified, the main thing is an accurate accounting of what was done in a month.

working for a percentage

The third option is the so-called commission system. In this case, it is implied that the amount of the employee's salary is tied to the amount of revenue, for example, from the sale of a certain product. That is, the income of a worker directly depends on his "usefulness" for the company. Higher sales - higher commissions. And the absence of an employee at work for any reason immediately affects the payment.

It would seem that there is no difficulty in how to calculate the percentage of salary. But in its pure form, the commission system is rarely used, because low sales can also occur for reasons beyond the control of the employee. Most often, we are faced with its variety called “salary + interest”.

How to calculate the salary of an employee for an incomplete month with such a system? Very simple. The "salary" (i.e., the fixed part) is calculated according to the hours worked (in the same way as with the usual time-based system), and the commission percentage is calculated depending on the amount of revenue for the days worked.

About teacher salaries

There are much more difficult cases payroll, for example, remuneration for teaching work. Funding for schools has increased, the money is now given not in the form of estimates with pre-planned expenditure items, but as subsidies. It is up to the school itself to decide what to spend them on. And not every accountant, especially an inexperienced one, can imagine how to calculate a teacher's salary.

Previously, the salary of a teacher depended on the workload, length of service and assigned category. Now a number of other indicators are taken into account - the number of students, their academic performance, the state of the classroom, and much more. IN different regions their options for the ratio of the two parts (basic and stimulating) that make up the salary. The basic part cannot be less than the legally established one, and which and to whom to give out a bonus is decided by the school itself, having coordinated the issue with the trade union organization and the education management body.

How should a teacher's salary be calculated? The basic unit of calculation is the so-called cost per student-hour. This value is multiplied by the number of children in the class and the number of hours per month for each subject, then by a multiplying factor, which depends on the degree of priority of the subject, and by another factor that reflects the degree of qualification of the teacher. In addition, an additional payment for another workload (non-classroom) is added to the amount received.

Everything is not so scary

The complexity of calculating a teacher's salary can scare an inexperienced accountant, especially when it comes to charging for an incomplete month. But it should be remembered that teachers belong to the category of workers time-based system payment (more precisely, time-bonus), and the calculation for an incomplete month is made according to the above scheme. The bonus part is paid depending on the "local" conditions for the payment of bonuses - in accordance with legislative standards.

To facilitate the work of an accountant, the calculation of wages for any categories of workers has long been automated. The classic, universally used software package for this is 1C Accounting, which allows you to keep records of any business operations of enterprises of all forms of ownership. A separate module is devoted to personnel issues and payroll.

The computer will help us

How to calculate salary in 1s? With pre-entered data (employee salary or daily tariff rate, all necessary allowances and surcharges) the calculation takes place automatically. The task of the accountant is only to correctly enter the number of days or hours worked. The program calculates not only accruals, but also deductions.

With the help of this interface, payroll calculation is quick and visual. In the list of documents, you should enter all the required types of charges, indicating the parameters of each. The amounts are calculated automatically, according to the selected method. The algorithm is maintained for a given period, and the question of how to calculate the average monthly salary (for any purpose) no longer presents any difficulty.

tax question

As you know, from a salary in without fail income tax must be withheld. When calculating it, deductions are applied: standard, property, social and others. The employer, as a rule, deals with the standard ones.

How to calculate payroll taxes? First of all, you should decide whether the employee is a tax resident or not. Then take into account all the relying coefficients and allowances for salary, incentives and bonuses. Not taken into account material aid, allowances, scholarships and similar payments that do not have income status.

If at the same time not the entire billing period has been worked out - the employee went on vacation or was sick - income tax is taken based on average earnings.

How to calculate the average salary? It is necessary to summarize all payments received in the billing period, then divide by the number of days of this period. Thus, we will get the answer to the frequently asked question: "How to calculate the salary per day?"

The resulting amount of average daily earnings is multiplied by the number of days actually worked by the employee. This will be the tax base for the specified period.