Formulas for calculating wages for an incomplete month of work. Calculation of salaries for an incomplete month

The question is how to calculate the salary for incomplete month, especially worried about those who receive their income, depending on the salary. That is, those employees who receive a monthly income at the wage rate can calculate for a certain period quite simply using the formula, according to which you need to multiply the amount of time worked by tariff rate... With the salary, things are a little different, so we will consider how to calculate the salary for an incomplete month in terms of salary.

Calculation features

According to this payroll system, a salary is a fixed amount of payment that is due to an employee for a full working period. You can make a calculation for an incomplete month in the following cases:

• vacation.
• sick leave.
• got a job during the billing period.

Please note that if an employee works part-time according to the wage system as a salary, then an individual calculation is also carried out in relation to him. wages... For example, if the number of working days is 5 per week, and he only works 3, then the time worked by him is actually calculated for him.

How wages are formed

If the remuneration system as a salary, then, accordingly, for a part-time working month, the employee receives incomplete salary... There is one significant nuance here, that the monthly salary is a fixed amount, it is paid in full if the employee has worked a full month, regardless of how many working days there were. For example, February is a short month, but an employee will receive full salary for it. Likewise January and May where there are several holidays, but they are not deducted from the salary.

Calculation example

In fact, it is quite simple to carry out the calculation of salaries for an incomplete month with a salary. This can be done like this, the salary is divided by the number of working days in the billing period, and the result obtained is multiplied by the number of days actually worked by the employee. Let's give a simple example: an employee's salary is 30,000 rubles per month, the number of working days in a month is 22, of which the employee has worked only 18. So, you need to divide 30,000 rubles by 22, it turns out 1,363.63 rubles per day. This amount must be multiplied by 18. Total, the income will be 24545.45 rubles.

In a similar way, you can calculate the salary for an incomplete month of an employee not only with a salary, but also with an hourly payment system, as well as for a daily payment. That is in simple words you need to calculate how much an employee should earn per day or per hour, according to the Employment Agreement and the internal organizational system of the enterprise. This amount must then be multiplied by the hours actually worked.

By the way, if the salary consists of a salary and a bonus, then bonus payments are also calculated for the time actually worked for employees, unless otherwise provided by the employment contract.

Features of the calculation with a shift schedule

Not everyone works as expected for 8 hours 5 days a week, some work according to shift schedule, for example, daily, 2/2, 3/3, etc. For them, the calculation of wages with an incomplete settlement period of work will look similar. That is, if there is a fixed salary that does not depend on the number of shifts worked, then you need to count the number of days that the employee actually worked.

Let's consider the calculation using the example of an employee who worked at the enterprise on a 2/2 shift schedule. His salary is 15,000 rubles a month. During the billing period, he had to work 8 shifts, of which, in fact, he was at the workplace only 5. This means that his salary will be calculated as 15,000 / 16 × 10 = 9375 rubles - this is his salary for an incomplete month.

Minimum wage

Everyone knows that the minimum wage is the minimum wage. According to the law of our country, an employer does not have the right to pay his employees a monthly wage that is below the minimum wage in the region. On the other hand, if an employee has not completed the billing period in full, then he may receive a salary below this value, how to be in in this case.

For example, an employee has worked in the current billing month for only a few days of his wages for the actual hours worked of 3,000 rubles, while the minimum wage by region for the current period is 6,500 rubles. The question is whether the employer is obliged to pay the employee up to the minimum wage. The answer is no, you don't have to.

The fact is that the minimum wage is the minimum wage for employees of any enterprise, provided that he has worked a month in full. And in simple terms, the employee's salary and other allowances for one calendar month cannot be lower than the minimum wage. Accordingly, if he has worked less than the allotted time, then the employer has the right to pay him only for the hours actually worked.

To summarize, the calculation of wages for an incomplete month can be done independently. After all, this payment should be made by the employer only in the case of working out the full billing period. Accordingly, if the employee is not completely his, then the amount is divided by the number of working days in the billing period and multiplied by the number of days worked in fact, if, in addition to the salary, the employee receives a bonus and other allowances, then they are calculated in the same way.

Example 1

The employee was hired on September 10, 2018, his salary is set at 45,530 rubles, the work schedule is 5 days a week. In September 2018, according to the production calendar, the standard is 20 working days. According to the report card, the employee worked 15 working days in September.

Payroll for September:

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

Example 2

Upon hiring, an agreement was reached on remuneration at the rate for each shift. The labor contract indicates the cost of the shift - 4550 rubles. In September, the employee was supposed to work 7 shifts, but worked 4. Calculation of his income:

4 x 4550 rubles. = RUB 18 200

Example 3

The employee works on conditions piecework payment labor with a five-day work week. The rate per unit of the manufactured product is 155.50 rubles. On the day, the employee 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 on September 21. The plan for each work shift was fulfilled. Payroll calculation:

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

Example 4

In September, the employee issued another vacation for 14 days from 10 to 23. During these days, he received vacation pay in the amount of 7,488.20 rubles. The employee's salary is set at 11,000 rubles, and a bonus of 25% of the salary for the hours worked is also paid monthly. The working time in September is 20 days. How to calculate the 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 5 more days worked - in total 10 days were worked in September;

the amount of the salary 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 part-time 4 hours a day, 5 days a week. By staffing table for the position he occupies (with a full working day), the salary is set at 12,200 rubles. In September 2018, an employee took 1 day of vacation at his own expense and worked for 19 days. The standard working time for a full 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 h. X 76 h. = 5795 rubles.

Example 6

From September 10 to September 12, the employee took vacation at his own expense, these days are not payable, 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. Employee's salary 11350 rubles. per month. How to calculate the salary for an incomplete month:

the amount of accruals on salary 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 attraction to work on non-working days should be rewarded in double amount: 11 350/20 days. x 2 days x 2 = 2270 rubles;

total charges 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 38,700 rubles, work experience is more than 8 years (i.e. sick leave is paid at the rate of 100% of average earnings). The average salary for calculating sick leave, calculated for the billing period 2016-2017, is equal to 1,537.98 rubles. in a day. The employer is a member of the FSS pilot project, when the Social Insurance Fund pays benefits directly to insured persons. In September, the working time is 20 days.

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

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

the total accruals from the employer are equal to 27,833.94 rubles. (23 220 + 4613.94);

for the remaining 7 days of hospital stay, the FSS makes 10,765.86 rubles. (1537.98 x 7 days).

The employee's accrued income for September is 38,599.80 rubles. (27833.94 + 10765.86).

Today, the payment of wages is the direct responsibility of the employer. Evasion of it is punished quite severely - in some cases even criminal punishment.

You should also follow the rules for calculating the amount of wages. This moment detailed in the legislation in force today. Moreover, its violation is also not permissible.

The fundamental regulatory document in this case is precisely the Labor Code. Russian Federation in the latest edition.

Most often, various kinds of difficulties, errors and overlaps arise when it is required to calculate wages for a part-time working month.

General points

Today, payment is usually made in one full working month. But situations often arise when an employee, for some reason, has not fully worked it out.

In this case, it will be necessary to mandatory carry out the calculation based on the average wage for one working day and unit of time. In this case, you will need to take into account a large number of very different nuances.

Before proceeding with the calculation of wages for an incomplete month, it will be necessary to understand the following questions without fail:

• fundamental points;
• calculation procedure;
• normative base.

What you need to know

The current labor legislation establishes that the total duration working week should not be more than 40 hours. This moment is reflected.

But at the same time, it is assumed that the employee can work less than this time on completely legal grounds.

This is possible in the following cases:

• going on vacation;
• disease;
• I got a job not from the beginning of the month, but in the middle, at the end.

Also, if there is a preliminary agreement with the employer, the employee can perform his duties for a period less than specified in the legislation.

For example, 3-4 days a week, not 5 or 6-7 hours a day, not 8. The very fact of work on an incomplete schedule should be documented -,.

When making a calculation, it will be necessary to refer to it without fail. In some cases, situations arise when, for some reason, the monthly salary is less than the minimum wage.

Or the company owes nothing to its employee at all. In this case, there is no need to make an additional payment.

There is no reason for this. This moment is reflected in.

According to this regulatory legal document, the amount of wages cannot be less than the minimum wage established in the region only if the employee has fully worked all the allotted time in a month.

Video: salary (definitions)

At the same time, if the monthly norm for some reason was not fulfilled on time, then there are grounds for calculating wages less than the minimum wage - this will not be a violation. It is only important that initially the salary is more than the minimum established by law.

Basic calculation procedure

Today, the procedure for calculating the amount of salary for one incomplete calendar month can be implemented in two different ways:

• wages are accepted in proportion to the number of days actually worked during the billing month - the total number of days is replaced by the average monthly number of calendar days (for 2019 it is 29.4).

The choice of a specific method is carried out taking into account a large number various nuances... But it should be remembered that the former is more profitable for the employer than the latter.

Most often, the calculation procedure is determined in advance in the internal documents of the organization. The second method of calculating wages for an incomplete month is usually used in enterprises where employees work weekly, monthly.

Normative base

In order to avoid various kinds of errors when calculating the amount of wages, it is imperative to study in detail the legislation in force on the territory of the Russian Federation.

The most important regulatory documents include the following articles of the Labor Code of the Russian Federation:

It should also be borne in mind that the procedure for calculating wages, both for a full and for an incomplete month, may differ depending on the position held, the work performed.

The situation is similar with the remuneration of the director and other top managers.

How to calculate the salary for an incomplete month worked

The payroll calculation procedure is quite simple, since all the most important points reflected directly in the Labor Code of the Russian Federation and other regulatory documents.

Beforehand, you should deal with the following important questions:

• the applicable salary formula;
• if with holidays;
• example of calculation.

Applicable salary formula

Most often, when calculating wages for an incomplete month, the salary calculation formula is used.

The salary for a full month must be divided by the number of working days in a specific working month. Thus, it will be possible to receive the amount due to the employee for one day worked.

In the future, it will be necessary to simply multiply the value obtained as a result of dividing by the total number of actually worked working days.

The salary worker works for an incomplete month - how to calculate the salary if he kept it during his absence? In this case, it will be necessary to use a slightly different approach.

The calculation procedure for the time already worked is the standard one, it is not subject to any changes.

At the same time, the average wage is calculated for each unworked working day. Its size is calculated by taking into account the last 12 months of the entire previous period.

The following can be attributed to this period:

• various kinds of business trips;
• days of absence from the workplace due to illness - confirmed by a certificate of incapacity for work;
• strikes (while the employee himself should not participate in them).

If the period has incomplete months of work, the following formula is used:

Where N is the total number of fully worked months;
D is the number of days of the month that has not been fully worked out;
P is the total number of days fully worked.

If with holidays

It must be remembered that the amount of wages of an employee who has a monthly salary does not in any way depend on the total number of non-working days in the month - holidays.

This moment is reflected in the Russian Federation. Simply put, regardless of whether there are holidays that fall on weekdays or not, the employee's income does not decrease.

That is why when the employee has worked all the working days of the month, he is paid the whole salary.

If the month in which there are non-working holidays, for some reason, has not been fully worked out, the recalculation is carried out in a standard way according to the usual formulas.

In this case, holidays are not taken into account - as non-working days. Calculations are made without fail taking into account the salary.

Calculation example

In order to avoid various kinds of errors and shortcomings in the process of calculating wages with an incompletely worked month, it is best to familiarize yourself with similar calculation examples in advance.

Example 1

Locksmith Ivan Ivanovich was hired from 09.10.15. The amount of his salary in accordance with the employment contract was 24 thousand rubles. A five-day working week schedule was chosen.

At the same time, in the billing month - 22 working days. Ivanov worked only 17. The calculation will be carried out as follows:

The salary for an incompletely worked period of time is 18.5 thousand rubles.

Example 2

Engineer Popov Ivan Petrovich used 14 days allotted to him annual leave from 10/16/15 to 11/29/15, while the rest of the month he worked out in full in the established labor code mode.

The recruitment was carried out on September 16, 2014, the salary is 20 thousand rubles. The period is fully worked out - sick leave and leave for various reasons were absent. Payments for September 2019 are 10.4 thousand rubles.

Average daily earnings for calculating vacation pay:

The amount of vacation pay for 14 days:

Completely all charges for the billing month:

20.4 thousand rubles

How to calculate the amount in 1C

Almost all organizations today have switched to an automated system accounting from 1C.

To calculate wages for an incomplete month in this software environment, you will need to perform the following steps:

• form;
• issue;
• carry out payroll calculation;
• generate a calculation for.

Ultimately, with the correct data entry, the output will be the finished result. But it should be remembered that some versions of programs from 1C do not support automatic payroll calculation for an incomplete month.

In this case, you will need to enter the corresponding data manually.

To date, the procedure for calculating wages for an incompletely worked month has many different kinds of features. It is imperative that you familiarize yourself with them in advance.

In accounting practice, there are often situations when it is necessary to make a payroll calculation for an incomplete month. These are cases when a specialist quits, was not issued from the 1st, when he took days off at his own expense, was ill, agreed on a shortened schedule with his superiors. In order to avoid errors in calculations and not to avoid conflicts with staff, you need to choose correct formula taking into account the remuneration system in force at the enterprise.

The most widespread system for calculating labor remuneration in Russia is the tariff system. Its essence lies in the fact that an employee is set a rate or salary for a certain amount of time worked. In the first case, local acts and an employment contract stipulate the cost of one hour (shift, week or other period of time), in the second - one month.

To determine the amount of remuneration for an incomplete period, you need to take two indicators:

• the time actually worked by the specialist;
• salary (rate).

To determine the first value, the accountant needs to look at the timesheet. The working days of "salaries" are marked in the document with the letter "I", for those who have been assigned a rate, the number of hours worked is stamped on each date of their release.

If a specialist is employed on a salary, the calculation is made according to the formula:

Salary = О / ЧД * ЧФД, where:

О - the size of the salary indicated in the employment contract;

NP - the number of working days in a month specified in the production calendar;

NPD - the number of days actually worked by a specialist.

According to this formula, a "base" figure is obtained, to which the employer adds bonuses, bonuses, allowances and social benefits due to the employee.

Example 1

Petrov B.Yu. got a job as an economist at Romashka LLC on March 12, 2018. According to the employment contract, he is entitled to a salary of 50,000 rubles, incentive payments and allowances are not provided. How to make a salary calculation for an incomplete month with a salary?

Let's take a look at the production calendar for 2018. It says that the number working days in March it is 20. Having settled on March 12, the specialist actually worked for 15 days. Substitute these values ​​into the formula and find the amount of the remuneration due:

Salary = 50,000/20 * 15 = 37,500 rubles.

How to make a calculation if a specialist is employed at an hourly rate? The formula will be simpler:

Salary = ФЧ * С + ПД * Д, where

ФЧ - the number of hours actually worked by hired specialists;

C is the hourly rate indicated in the employment contract;

PD * D - additional remuneration for holidays when the employee was not involved in work. The value of "PD", i.e. the cost of the day of absence is prescribed in the local acts of the enterprise. This parameter is determined by the company taking into account its own financial capabilities, there are no legal restrictions. D is the number of holidays when the employee was not on shift.

Example 2

Locksmith Ivanov A.Yu. got a job at an enterprise on March 12, 2018, he was set an hourly rate of 200 rubles. in an hour. Until the end of the month, the specialist worked 30 hours. How to determine the amount of cash reward?

Let's take a look at the production calendar: from 12.03 to 31.03 there are no holidays, which means that there is no need to calculate the PD * D indicator. Let's substitute the original values ​​into the formula:

Salary = 200 * 30 = 6,000 rubles.

A similar calculation procedure will be used for workers who have a fixed rate per shift. It will be necessary to multiply its value by the number of shifts actually worked per month.

If the first days of the month were holidays

In practice, it often happens that a hired specialist does not enter the service from the 1st day of the month, because the first days were public holidays designated as non-working dates in the production calendar.

A similar situation is typical for January and May. How to carry out calculations if an employee who left from the first working day, then did not miss a single shift and worked as much as his colleagues? In this case, the specialist will receive the full salary indicated in the employment contract.

Example 3

Sidorova A.G. got a job at LLC "Luch" as an accountant since January 2018 with a salary of 45,000 rubles. She went to work on 09.01 because the previous days of the month were public holidays. The employee did not take time off at her own expense and was not absent due to illness. What is her salary?

The accounting department of the enterprise is obliged to charge Sidorova a full salary - 45,000 rubles, because she worked all the working days of the period.

Important! If a specialist employed by the company earlier writes an application from 09.01 until the end of January, he will not receive a salary. This is due to the following: the dates from 01.01 to 08.01 were public holidays, and then he did not work a single day.

Calculation of wages for an incomplete month with a piece-rate system

Piece-work payment system means that staff receive cash not for hours of service, but for the number of units of manufactured products. This approach is applicable in areas where it is possible to clearly track the material result of a specialist's activities and set a monthly (daily) production rate for him: in production, in agriculture, in construction, etc.

If the company has a piece-rate system, it does not matter to the accountant how many days (hours) the employee worked, only the number of units of production that he produced affects wages. Based on this, the monetary remuneration is calculated.

Example 4

Maltsev A.A. works at an enterprise with a piece-rate system of remuneration and produces 10 items per day, the cost of each is set at 200 rubles. In February 2018, he took five days off at his own expense due to illness. How to determine the amount of monthly remuneration?

According to the production calendar, there are 19 working days in February 2018. Maltsev worked from them:

Let's calculate the remuneration due:

Salary = 14 * 10 * 200 = 28,000 rubles.

Let's change the conditions of the problem, imagining that during the last five-day labor period Maltsev strained himself and produced not 10, but 11 products a day. The calculations will be more difficult:

Salary = 9 * 10 * 200 + 5 * 11 * 200 = 29,000 rubles.

If Maltsev is entitled to bonuses and allowances, they must be added to the calculated number.

Salary for an incomplete month with a commission system

The commission system is tariff-free. It involves the calculation of wages based on the proceeds that the work of a specialist brought to the employing firm. For example, the cumulative sales of a particular manager amounted to 300 thousand rubles, and according to the conditions employment contract he is entitled to 10% of this figure.

If the company has a "clean" commission system, it does not matter when the specialist was present at work and when he was absent. The main thing is to reach a certain level of utility, and then the monetary reward will remain at a stable level.

In practice, companies often combine a commission system with a time-based system. How it works? The employee receives two types of remuneration:

• salary for days worked;
• bonus part calculated as a percentage of the earnings made by the employee.

With this approach, the salary of a specialist should be considered as follows:

1. Determine the salary in proportion to the number of days worked, as in the time-based system.
2. Calculate the bonus based on the income brought by the employee.

The two obtained values ​​are added and the amount of monetary remuneration for an incomplete month is formed.

If a specialist is employed in conditions of reduced and part-time work

The Labor Code of the Russian Federation states that work week in the Russian Federation cannot exceed 40 hours. The current legislation stipulates situations when the employing firm is obliged to reduce its duration without losing the specialist's earnings.

Similar situations are listed in Art. 92 of the Labor Code of the Russian Federation. A reduction in the working week is envisaged for:

• underage employees;
• workers in hazardous and hazardous industries;
• disabled people of 1-2 groups;
• other categories of specialists named in federal legislation.

The wages of workers with a reduced day under the Labor Code of the Russian Federation remain equal to the income of their colleagues who worked full time (ie, “standard” 40 hours per week).

The opposite situation is part-time. The company and the employee agree that the weekly working time is reduced, for which the specialist's salary is proportionally reduced. For example, if employed at ½ the rate, it will be 50% of the possible income for a 40-hour week.

If you find an error, please select a piece of text and press Ctrl + Enter.

Payroll can be calculated using the online calculator above, this will greatly simplify the calculation process and save time. This form allows you to calculate the wages for a full or incomplete month according to the employee's salary. All calculations are performed free of charge, without restrictions.

One of the most widespread payment systems is based on the establishment of a fixed part for an employee - a salary. It is paid for a full month labor activity, when every working day, according to the production calendar, the employee appeared at work to perform work duties.

If there were any deviations - the employee was on vacation, on leave, on a business trip, on sick leave, or was absent for another reason, then the month is not complete.

• wages for a full month, based on initial indicators;
• salary for an incomplete month, if it is known exactly how many working days are missed;
• withholding income tax;
• the amount to be paid in hand;
• insurance-type deductions to the FSS and the Federal Tax Service.

Calculation result all of these indicators are shown at the bottom of the calculator. Calculations are performed in automatic mode, you do not need to press anything, overload, go to other pages.

How to use to calculate wages

Calculation of salaries in terms of online calculator carried out taking into account the days actually worked of the available workers.

For example, if the employee is scheduled to work 40 hours a week (5 working days a week). Then the month is fully worked out if the employee performed all 5 days of each week labor duties for 8 hours.

As it was said above, it is possible to calculate both payment for a full or incomplete month... For correct calculations, it is enough to correctly fill in the fields of the calculator. There are only six of them. If there is no indicator to fill in, put zero. Do not leave blank lines, otherwise the calculation result may be distorted.

To calculate the due salary fill in the next six lines:

In total, 6 fields are to be filled in, after which the calculator calculates wages and related indicators - tax, contributions.

The calculation results can be viewed in the lower gray part of the calculator..

Salary funds can be received in cash at the cash desk or non-cash to the card. To design the second option, you need to write.

Delay in salary is not allowed If the employer violates the terms of payment, does not give out money twice a month, you can safely complain. if wages are not paid.

Full and Partial Month Formulas for 2018

Payroll can be calculated not only in the online calculator, but also independently according to the formulas presented below.

Calculations are carried out according to the following formulas:

Salary for a full month= Salary + Incentive payments

Salary for less than a month= Salary * days worked / working days + Incentive payments

Hand salary= Salary - personal income tax

Personal income tax= 13% of salary for a full or incomplete month

Insurance premiums= Contribution rate * salary for a full or incomplete month

Note: Personal income tax and insurance contributions are calculated from the same amount - the salary accrued to the employee before tax. In this case, personal income tax is paid at the expense of the employee (deducted from accruals), and contributions - at the expense of the employer (not deducted from accruals).

The accountant calculates the salary in a special one, after which he issues the funds in his hands after deducting income tax. Payment is made on the basis of