Each employed citizen of the Russian Federation should receive appropriate material remuneration for the work performed. Payments to employees should be carried out regularly and without violation of the norms of existing labor legislation.
Recall that the order of payroll calculations is quite detailed in TC, in particular, in chapter 21. From this article you will learn a lot useful information about how to calculate wages Empire employee, methods of calculations, as well as other necessary information that may be needed by an employee in employment.
Salary, salary, minimum wage and subsistence minimum
When spend required calculationsIt is important to take into account the existing difference between the salary and salary. This will help avoid errors in the calculations.
The salary is a fixed value that is used to calculate the salary of the employee. Immediately, let's say that employees of the accounting department of the organization or enterprise are not entitled to charge the amount to pay the employee if its size is less than the established salary. About such a norm says in Article 129 of the Labor Code.
Now let's stop at the minimum wage. Its value from January 1, 2017 was 7,500 rubles, and from July 1, 2017 it became more than 300 rubles - 7,800 rubles. Previously, the size of the minimum wage was the same. It concerned all Russian regions.
For 2017, most subjects of the Russian Federation adopted local magnitude laws minimum size wages, which is determined by local authorities. This decision is quite substantiated, because in his favor they say such factors:
1. The difference in the level economic Development in each russian Subject.
2. The population of the region.
3. Size of the subsistence minimum in the subject of the Russian Federation.
4. Climatic conditions Region.
For example, in the regions of the Far North, it is quite difficult to exercise labor activity Because of almost constant cold and therefore such citizens pay extra for their accommodation, as well as work in such territories.
It should be borne in mind that the salary is a wide concept that has a large number of diverse nuances, as well as ways to classify.
The salary amount is the funds offered by the person as a remuneration for his employment work. The concept of "wages" includes:
- premium payments;
- prepaid expense;
- other possible material payments worker.
Only in reality, the amount that is subject to actually paying the employee for the month is most often less, and significantly. May even happen that the salary size will be lower than living wage (by regional indicators).
How to calculate salary by salary with a district coefficient
The district coefficient is charged in the regions of the Russian Federation, which are characterized by:
- special climate conditions;
- special relief;
- increased radiation background.
Please note that the territory of the distribution of the district coefficient is wider. District coefficients should not be confused with allowances for workers of the Far North.
The value of the district coefficient is established russian government For each region separately. Immediately, we note that in each individual Russian region, a decree regulating the size of the district coefficient should be published. The lowest indicator equal to 1.15 in the following regions:
- Vologodskaya Oblast;
- Sverdlovsk region;
- Chelyabinsk region;
- Kurgan region;
- Orenburg region;
- Perm region;
- Udmurtia;
- Bashkortostan.
Please note that the district coefficient applies to the actual salary size (before the deduction of income tax), and not to the salary.
In order to make a calculation, it is necessary to take a salary, add all the awards to it, as well as the allowance (except for one-time payments, such as material assistance or payments on the hospital sheet) and the resulting result is multiplied by the district coefficient.
Consider on a specific example. Suppose that in one of the cities of the Orenburg region, the employee has a salary of 25,000 rubles. In addition, the employee has a premium of 6,000 rubles. The employee's salary calculation in this situation will look like this:
Salary before the deduction of income tax \u003d (25,000 + 6,000) x 1,15 \u003d 35,650 rubles.
Salary for issuing on hand \u003d 35 650 - 13% \u003d 31,015.5 rubles.
What factors affect the final salary amount?
Fixed wage amount (that is, the salary) is reflected in the employment contract between the employee and the employer. The actual amount of money that the worker will receive on hand depends on such moments:
- Ndfl must be deducted from money employee ( insurance plates The employer deducts from its own money);
- an employee can get an advance;
- employee may have a responsibility for the payment of alimony (according to other executive sheets);
- the salary of the employee can be applied coefficients (surcharges, surcharges, awards or other).
The above payments may increase the amount of wages that the employee will actually receive.
How to make a salary documented?
In the employment contract concluded between the employee and the employer, not only the working conditions, but also the size of the salary, which is necessary when calculating the salary of the employee of the accounting department should be reflected.
In the TC RF, the procedure is prescribed documentary Such an economic operation, as the calculation of wages to employees of the organization or enterprise. In order to make a salary calculation to employees, such documents are necessary:
|
labor contract (this may be an order in which the size of the salary of the employee is reflected) |
|
regular schedule |
|
order of the bonus (or document on other material promotions of the employee) |
|
payslip |
|
salary payroll |
|
personal card employee |
|
working time accounting table |
|
facial account (document starts to employee in employment) |
|
estimated sheet (issuing an employee with a salary) |
|
other primary accounting documents |
Formula for calculating the salary of the employee
- salary size employee;
- the number of days spent them;
- NDFL.
If the employee does not put any additional accruals, then the salary is calculated as follows:
1. Salary / number of working days of the month X The number of days worked out
2. The amount obtained is NFFL (13%)
Consider on the example. Suppose the salary of the employee is 28,000 rubles. The calendar month was 22 working days. An employee took 2 days without salary salary to solve personal questions. Thus, in the month was worked out for 20 days. The calculation will be as follows:
28 000/22 × 20 \u003d 25 454.55 rubles.
This is the amount of salary without income tax.
Calculate the amount for paying minus NDFL:
25 454.55 - 13% \u003d 22 145.55 rubles (the amount that the worker receives in the hands).
Features of calculating the salary of servicemen
Immediately we note that the calculation of the salary of military personnel is different from the calculations for employees. The fact is that the military receives contentment, and not wages. Factors are influenced by the satisfaction of military personnel:
- rank;
- position;
- the duration of military service;
- service conditions.
Recall that the salary of the military consists of such parts:
- salary by rank;
- salary by position.
The size of the income tax with the content of servicemen is also 13%. We should not forget about tax deductions provided for only for servicemen of Article 218 of the Tax Code of the Russian Federation.
The settlement of military personnel comes down to the following:
1. Salary by title + salary by position.
2. To the resulting amount added surcharges:
- for service experience;
- service place and other.
3. From the resulting indicator take 13% of income tax.
How to calculate salary using the calculator and online?
One of the most simple ways Calculation of employee salaries is the implementation of calculating using a special calculator online. The undoubted advantage of this calculation option is the accounting of all changes, as well as innovations in the matter of calculating the salary of workers. In online calculators, as a rule, the calculation programs are regularly updated, which allows you to calculate the salary correctly.
Online calculators are convenient and the fact that with their help the organization can easily calculate wages to the entire state of employees. This follows:
1. Register on a special resource on the Internet (specifying an email address).
2. The password and login that will be sent to the system will be sent to and-mail (it will also be sent a link to transition directly to the calculations).
In addition to the online calculator, specialized programs can apply specialized programs to calculate the salary of enterprises and organizations. This will make it possible to carry out unmistakable calculations. Such programs usually work automatically.
Such programs help calculate wages to employees by salary in online modeThat largely saves time from employees of the company's accounting department. To calculate the salary of employees using a specialized program, it is necessary to make such data:
- salary employees;
- number of spent time and other data.
All information made should be confirmed by a digital signature. This will protect the informed information.
Correct calculations: how to check?
In accordance with the current labor legislation, employees need to be informed of all the allowances they receive, as well as deductions. These information is reflected in estimated statement. The document reflects all operations that were made to calculate wages.
From the statement we can conclude as to how the salary of the employee's salary was calculated. Further, the employee can independently calculate monetary sum to getting.
If the amount does not coincide, then the accountant should be asked to recover the resulting one again, step by step walking in all stages of the calculation. It is necessary to understand how an error was made on which of the calculations stages.
At the end, we add that the size of the salary of the employee and the amount he will receive, as a rule, should not coincide. In the case when the amount coincides, this may mean that the employee is charged extra charge (premiums). In addition, it is mandatory withholding personal income tax in the amount of 13% of employee wages.
It can also be useful:
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Very often, candidates for any position during the interview are wondering: what will their real earnings in the company? After all, most often when receiving a job, the applicant is called the magnitude of the salary, and not the real number of wages. So what is the difference?
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Difference salary salary
If we consider the terms of salary and salary in a narrow concept, it turns out that the first and second is the fee for the work of an employee of the organization. But, nevertheless, there are a number of differences between them:
- One indicator is always calculated on the basis of the other. In other words, in any company there is a staffing schedule with the indications of salary values \u200b\u200bfor each individual position. And repelled from these figures, as well as various premiums and deductions, in accordance with the legislation of the Russian Federation, the salary of each employee is calculated monthly.
- The magnitude of the salary is voiced by an employment employee, and the salary is calculated every month.
- Salary is a fixed amount prescribed in the employment contract, and the value of wages varies depending on various factors and indicators (work experience, quality of work, qualifications, etc.).
What rules will pay salary?
The term "salary" can be described as the amount of the monetary remuneration of the employee, which he receives a monthly "on the hands." Its calculus is carried out on the basis of the amount of the salary, prescribed in the employment contract and the staffing of the organization.
In accordance with the Labor Code of the Russian Federation when paying wages, the employer is obliged to provide each employee a settlement sheet. It should be described in detail:
- how the salary was charged;
- what are the restraint and surcharges;
- the foundations of hold and premiums;
- salary amount to pay;
The salary is paid to employees either at their workplace in cash, or enrollment non-cash funds on the bank card. In any case, the money is issued personally an employee.
In accordance with the TK RF, it should be paid to employees at least twice a month. Dates each organization are installed independently. Unfortunately, in practice it is not always the case. There are cases when satisfiedness is paid once a month and with a large deferred.
If the alleged day of receipt falls on a weekend or festive day, then the payment should be made in advance.
Documents for calculating wages issued when receiving
The first documents, on the basis of which will be further calculated by the amount of salary employee - these are documents issued when receiving an employee to the staff of the company:
- employment contract with an employee;
- an order for receiving an employee to work;
These documents are drawn up in strict accordance with the norms of the TC RF. The contract indicates the date of commencement of work in the organization, the size of the salary, the type of remuneration (timeless, piece, fixed), the duration of the test period (if it is set), the work schedule, the duration of the vacation.
An order of employment contains the date of entry into position, salary, possible allowances and bonuses that stimulate payments.
Only under the condition proper design These documents and their timely transfer to employee accounting staff will be accrued true and within the prescribed period.
Other documents for calculating salary
It is impossible to make some unified list of documents applicable to all organizations. After all, accruals are made not only in accordance with the current legislation, but also in accordance with the internal regulations and standards of the company. Here is just an approximate list of possible documents, it can be complemented or shrink:
- Regulation on the remuneration of employees of the organization.
- Regular schedule.
- Working Tabel Tabel.
- Orders about promotion, recovery, service notes, etc.
- Collective contracts.
Types of wages: timeless and piece
There are two types of remuneration to employees: piecework and timeless. What are their differences?
Timeless
The size of the employee's salary with a time-based payment system of its work directly depends on the time actually spent it, as well as the salary and professional qualifications.
Accounting to every time worked out by each employee is made by an employee of the personnel service or other authorized person. The fixation is made in a special document - the working time accounting panel. It marks all exits and non-workers to work, the number of hours actually worked by each employee (including non-working, holidays, at night). Reflected leave, absenteeism, temporary disability for health.
With such a wage system, the amount is fully based on the working time accounting table (T-13 form).
Piecework
The piece of remuneration system of workers depends on performance and production. In this case, the amount of payment is set per unit of production (or a certain amount).
Accounting documents in this case are carried out by masters of sites, brigadiers, senior shifts or other persons endowed with such powers. The forms of accounting documents can be developed by the organization independently, unified form For this not.
Salary: payout options
There are two main options for accruals and payments:
- With the payment of an advance.
- Payment of remuneration for the first and second part of the month.
The only significant difference between them is the moment that, with the preliminary payment of advance amounts, accounting documents necessary for calculating salaries are not provided. Advance itself is in advance agreed fixed amount And is part of wages. Ndfl from the advance not to pay, it will be deducted from the final amount once a month.
If the payment of salary in the organization is produced twice a month (in accordance with the internal regulations), the documents for its calculus are also provided twice. NDFL and contributions to the FSS are also paid once a month, but listing in Pension Fund They are carried out every time.
Example of calculating wages
Suppose a certain worker X has a salary of 20,000 rubles, a child up to 18 years old (and, it means, the right to the standard tax deduction of 1400 rubles) and timeless payment of labor. We calculate the amount of NDFL: from the amount of the salary we subtract the amount of deduction and multiply at the tax rate. In specific figures it looks like this: (20000 - 1400) * 13% \u003d 2418 rubles. We receive a salary to pay the employee X: from the total salary, we submit the resulting NFFL amount. 20000 - 2418 \u003d 17582 rub. Of course, this calculation is faithful provided if the employee worked completely all the days.
Taxes and other salary hold
There is a difference between the amount accrued by the employee of the wage and the amount issued by him in the hands. And this difference is formed due to the deductions of various kinds. They may relate to them:
- Amount NDFL.
- Not returned on time at the cashier of the enterprise accountable amounts.
- The amount of the paid advances.
- Possible overpayments formed by mistake.
- Alimony.
- Reimbursement of material damage.
- The funds listed on the repayment of loans or employee loans.
Can an employee independently calculate wages by salary?
The answer to this question is obvious - of course, maybe. For this, he only needs to know all the components, of which its salary is formed.
The salary of the employee is known from the employment of the employment contract due to him, the percentage of NDFL in Russia is fixed and amounts to 13%. Difficulties may occur only when calculating premium or other additional payments, but most often in the organization there is a certain provision on such payments that will help calculate these amounts.
Another indicator is the number of actually spent days. But this worker is exactly known.
Payrolts online using programs
Despite the seeming simplicity, the calculus of wages is a very responsible operation that requires extreme accuracy and attention.
Fortunately, progress should not be progress. Special programs have been developed that allow you to calculate the salary of workers online.
To do this, in certain graphs, you only need to make such indicators such as salary, actually spent time, etc. After that, assure the information entered electronic signatureAnd then the program will do everything herself.
Using an electronic signature reliably protects all entered data.
How to calculate salary with a special calculator?
With the help of an online calculator, you can calculate the salary of employees in accordance with the norms of legislation. All changes and additions are made in a timely manner.
In order to start using this calculation tool, it is only necessary to go through a certain website a simple registration, after which the user will receive its personal login and password to the specified email address. Together with them the user enters the link, the transition to which will allow you to start work on the calculation.
An online calculator allows you to calculate both salary and other benefits: hospital, pensions, etc. It is designed to significantly simplify the life of accountants for salaries, reduce the time required for calculations and simplifies the entire procedure as a whole.
This calculator is faithful at a 40-hour 5-day working week.
Error! You missed the year (2010-2017) calculation.
Error! You missed the day of the calculation, which for this month can not be greater - 0
Calculation of salary and insurance
For the specified you period from 01.1.2019 by 31.1.2019 :
Total days
For this month: total calendar days In the month / period: KL / PKL \u003d 0/31 ; total days In the month / period: RD / ODR \u003d / ; total hospital calendar days: bol \u003d. 5 , of them fell on workers days bolr \u003d; all worked working days (minus hospital bolr): OD \u003d - = 0 .
Salary: Accrued
Employee must be accrued OK \u003d Salary (ZP 10000 0 ) / Working days (RD) + Size of the hospital manual (Bolpos 1203.29 rubles) \u003d. 1203.29 rubles.
Salary for issuance and calculation of NDFL
The salary must be indexed annually on the amount of inflation otherwise a penalty is possible from 30 to 50 tr. (Article 5.27 of the Administrative Code of the Russian Federation)
Salary to issue Hand employee \u003d (OK 1203.29 rubles) minus 156 rubles, transfer to the tax ( NDFL: Take the salary 1203.29 minus 0 rubles (deduct disabled) and minus 0 (deduction for children) and minus 0 (deduction for disabled children) ... get - 1203.29 I multiply on 13% ). Total to issue an employee: 1047.29 rubles.
With alimony, the income tax is not held (the letter of the Ministry of Finance of Russia of 04.10.2012 No. 03-03-06 / 1/523).
Listing NDFL with salary ahead of time It is impossible. In this case, the tax will need to pay again, and the previously listed return (letter of the Federal Tax Service of Russia of May 5, 2016 No. SA-4-9 / 8116).
Official premiums are subject to NFFL.
Gifts in the amount of over 4000 rubles per year are also subject to income tax.
NDFL from the salaries of an alien employee
With salaries of employees of Belarus, Armenia, Kazakhstan and Kyrgyzstan, it is necessary to consider NDFL at a rate of 13% Always (resident is not important or not).
The interest rate on which the NDFL is needed from the salaries of a foreigner worker working in Russia depends on its status.
From foreigners non-residents of the Russian Federation income tax Hold at a rate of 30 percent (clause 3 of Art. 224 of the Tax Code of the Russian Federation). At the same time, standard tax deductions are not provided (clause 4 of Art. 210 Tax Code RF). At a rate of 30%, a foreigner has no right to standard tax deductions. Those. It is also calculated as a citizen of the Russian Federation.
From the 183rd calendar day of staying a foreigner in Russia (within 12 months in a row), he becomes a resident, and, therefore, NDFL is held at a rate of 13 percent (paragraph 1 of Art. 224 of the Russian Federation). At the same time, the status permanently residing or temporarily living and the term of entering into an agreement does not matter. At a rate of 13%, a foreigner has the right to standard tax deductions.
What documents to confirm the period of finding a foreigner in Russia in the NK is not said. It may be a copy of the passport with a mark on arrival, or another document.
Insurance contributions
Days of the employee's disease are excluded from payment OPS, FFOMS, TFOMS, FSS , so we consider the new salary, in which the days of the disease are excluded (okbol) \u003d salary (ZP 10000 rubles) * spent days (OD 0 ) / Working days (RD) \u003d 0 rubles.
Betting 2018-2019
Since 2014 (and for 2018-2019), the FIU is paid by one payment and insurance and accumulative - KBK - 3921 02 02010 06 1000 160 (Article 22.2 No. 167-FZ).
Since 2015, all contributions are paid in rubles and pennies, unlike NDFL and other taxes.
| Payers I. payers codes | Pension Fund | FFOMS | FS. | |||
| For persons 1966 year of birth and older | For persons of 1967 born and younger | |||||
| Insurance | Insurance | Accumulative part | ||||
| General Mode (HP) | 22% 0 rubles | 16% 0 rubles | 6% 0 rubles | 5.1% 0 rubles | 2.9% 0 rubles | 300 rubles |
| Payers using USN (HR) (except for USN preferential species, see below) | ||||||
| Payers translated on ENVD (HP) | ||||||
| Since 2013, IP on patent (rental of real estate, trade and catering) (HP) | ||||||
| General regime (sn per year over 1150 tr. - for FFR and 865 tr. - for FSS in 2019 // ZP per year Over 1021 tr. - for FFR and 815 tr. - For FSS In 2018) | 100 rubles | 100 rubles | - | align \u003d "CENTER"\u003e5.1% 0 rubles (from 2015 to this 0) | - | 15.1% 0 rubles |
| Payers using USN (ZP per year over 1150 tr. - For FFS and 865 tr. - For FSS in 2019 // ZP for the year Over 1021 tr. - for FFR and 815 tr. For FSS in 2018) (except for USN preferential species) | ||||||
| Payers translated on ENVD (ZP per year over 1150 tr. - for FFR and 865 tr. - For FSS in 2019 // ZP per year Over 1021 tr. - for FFR and 815 tr. For FSS in 2018) | ||||||
| Since 2013, IP on the patent (rental of real estate, trade and caterinity) (ZP per year over 1150 tr. - for FFR and 865 tr. - For FSS in 2019 // ZP per year over 1021 tons. R.-for PFR and 815 tr. - for FSS in 2018) | ||||||
| Since 2013, IP on the patent (except for rental of real estate, trade and catering) (PFED) | 200 rubles | 14% 0 rubles | 6% 0 rubles | - | - | 200 rubles |
| Enterprises providing engineering services | 22% 0 rubles | 16% 0 rubles | 6% 0 rubles | 5.1% 0 rubles | 2.9% 0 rubles | 300 rubles |
| Organizations in the field of media (per sayrs. Advertising and erotic) / activities in the field of recreation and entertainment, culture and sports / publishing activities (media) | 21.6% 0 rubles | 15.6% 0 rubles | 6% 0 rubles | 3.5% 0 rubles | 2.9% 0 rubles | 28% 0 rubles |
| Accrual of disabled people and public organizations of persons with disabilities (Ooi) | 21% 0 rubles | 15% 0 rubles | 6% 0 rubles | 3.7% 0 rubles | 2.4% 0 rubles | |
| Payers applying the ECN (ECN) | ||||||
| Agricultural producers (CX) | ||||||
| Organizations that concluded with the Offices of the EEZ Agreement on TVD or tourist and recreational activities | 8% 0 rubles | 2% 0 rubles | 6% 0 rubles | 4% 0 rubles | 2% 0 rubles | 14% 0 rubles |
| Economic societies created after June 13, 2009. Budgetary scientific institutions in accordance with 127-FZ (Ho) | ||||||
| Organizations engaging and implementing programs for computers, database (ODIT) | ||||||
| Payers using USNs with the main activity specified in paragraph 8 of Part 1 of Art. 58 212-FZ, (PND) | 200 rubles | 14% 0 rubles | 6% 0 rubles | - | - | 200 rubles |
| Pharmacy organizations and IP-Pharmacists paying UTII | ||||||
| NGOs using UPN activities in the field of social. Maintenance of the population, scientific research, health, culture and art, charitable organizations | ||||||
| Organizations that have received the status of a participant in the Skolkovo project (ITS) | 14% 0 rubles | 8% 0 rubles | 6% 0 rubles | - | - | 14% 0 rubles |
| Payment by members of the crews of ships, from Org-Nii registered in Ros. International Register of Courts, Perforcement of Labor Responsibilities Member of the Ship Crew | - | - | - | - | - | - |
Since 2013, an additional tariff is introduced for workers in harmful and dangerous industries. According to the list No. 1, it will be 4% 0 rubles, according to the list N 2 and "small" lists - 2% 0 rubles. This new contribution Has its KBK.
If employees combine harmful work with usual, then it is necessary to clearly determine how much working time is spent on each type of activity. If in 2013 the employee was accrued to the premium, then the insurance premiums should be held on the tariffs of 2013, and it does not matter what year the premium.
Calculation of the sick leave in 2018-2019
It is calculated equally and under UNVD, and when wept, and at the OSR.
Source payment manual for temporary disability
Manual for the first three day of temporary disability is paid at the expense of the insurer, and for the rest of the period, starting from the 4th day of temporary disability at the expense of the FSS of the Russian Federation (Article 3, paragraph 2, pp 1 255-ФЗ)
Recall that until 2011 at the expense of the employer, the first two days of temporary disability were paid.
The manual is paid at the expense of the FSS from the first day in cases:
- the need to carry out the care of the patient family member;
- quarantine of the insured person, as well as a quarantine of a child under the age of 7 years visiting preschool educational institution, or another family member, recognized in the prescribed manner incapable;
- prosthetics under medical testimony in a stationary specialized institution;
- foundation in the prescribed manner in sanatorium-resort institutions located in the territory Russian Federation, immediately after inpatient treatment.
The impact of insurance experience on the amount of hospital
Insurance experience - Total duration of the time of payment of insurance premiums and (or) taxes.
Depending on the duration of the insurance experience, the benefit is paid:
- insurance experience 8 years and more - 100%;
- insurance experience from 5 to 8 years - 80%;
- insurance experience from six months to 5 years - 60%;
- insurance experience less than half a year - allowance, paid in the amount not exceeding the minimum wage for the full calendar month. In areas and locations, in the prescribed manner, regional wage coefficients are applied, in the amount not exceeding the minimum wage based on these coefficients.
Calculation and payment of the hospital leaf by the employer (IP, organization)
Allowance for temporary disability and due to motherhood (decree) is paid to employees working on labor contracts, as well as dismissed employees, in the case of disability within 30 calendar days after termination of the employment contract (in this case, the benefit regardless of the experience is paid in The amount of 60%) (Art. 5 p.2 255-FZ). Previously (until 2011), allowance for maternity dismissed employees was not paid.
Temporary disability allowance is assigned if the appeal followed it no later than six months from the date of disability (Article 12 of paragraph 1 255-ФЗ).
IMPORTANT!
If an employee works at one place of work, the calculation of the benefits is under this place, taking into account the payments taxable payments for the previous 2 years in all places of work with the condition that the amount of charges cannot exceed the maximum - 415 thousand per year. (In 2011 - 463,000 rub.)
If the employee at the time of the insured event occurs in several places and in the two preceding calendar years (2013-2014) worked in the same place, manuals for temporary disability, pregnancy and childbirth are paid throughout all the place of work. The monthly allowance for child care is paid at one place of work on the choice of an employee, and are calculated on the basis of the average earnings at the insured paying a manual (Article 13 of paragraph 2 255-FZ)
If the employee at the time of the insured event is working in several insurers, and in the two previous calendar years worked from other policyholders, all the benefits are appointed and paid to him by the insured one of the last places of work on the choice of the insured person (Article 13 of paragraph 2.1 255-FZ ).
If an employee at the time of the insured event is working in several insurers, and in the two preceding calendar years he worked both in these and other policyholders, allowances for temporary disability, pregnancy and childbirth can be paid as one place of work, based on the average Earnings for all policyholders, so for all current policyholders, based on the average earnings in the current place (Article 12 of paragraph 2.2 255-FZ).
- The employee works in Romashka LLC at the main place of work and in Lukovka LLC part-time since January 2013. Accordingly, the hospital will be calculated separately in the Romashka LLC and separately in Lukovka LLC
- The worker has been working at Romashka LLC at the main place of work and in Lukovka LLC part-time since January 2015. Accordingly, the hospital will be calculated in LLC "Romashka" or in Lukovka LLC on his choice on the basis of the certificates provided with previous places
- The employee works at Romashka LLC at the main place of work since 2009 and in Lukovka LLC from 2015, in addition to this, in 2013, he worked and in other organizations the hospital will be calculated in LLC "Romashka" or in Lukovka LLC Its selection based on the references provided from previous places of work.
- The worker has been working at Romashka LLC at the main place of work and in Lukovka LLC part-time since 2013, in addition to this, in 2013, he also worked in other organizations. Hospital can be in LLC "Romashka", and in Lukovka LLC, but based on the average earnings in these organizations (IP), or the hospital may be designed in one place, based on the average earnings in all organizations where the employee received revenues.
Middle earnings for calculating benefits
Manuals for temporary disability, pregnancy and childbirth, monthly benefit The child care is calculated on the basis of the average earnings of the insured person, calculated in two calendar years preceding the onset of temporary disability, maternity leave, childcare leave, including during the work of other insurers (Article 14 . 1 255-FZ).
IN middle earningsBased on which the benefits are calculated, all types of payments and other rewards are included in favor of the insured person to which insurance contributions are accrued to FSS (Article 14 of paragraph 2 255-FZ).
The average daytime earnings for calculating the benefits is determined by dividing the amount of accrued earnings by 730 (Article 14 of paragraph 3 255-FZ).
Benefit for temporary disability, pregnancy and childbirth and child care can not be less than the minimum wage per calendar month (Article 14 of paragraph 1.1 255-ФЗ).
Maximum temporary disability manual
In the event that a hospital or manual for pregnancy and childbirth, an employee is paid by several insurers of average earnings, based on which these manuals are calculated, taken into account for each calendar year in an amount not exceeding the specified limit value, when calculating data benefits to each of these insurers (Art. 14 p. 3.1 255-FZ).
The algorithm for calculating the benefit based on the average earnings:
- For each year (2013 and 2014), we calculate the amount of accruals taxed by contributions to the FSS.
- Separately, each of the amounts compare from 568,000, and we take into account the amount not exceeding 568,000 in 2013. For 2014 - 624,000.
- We summarize the obtained data and divide by 730 and multiply on the coefficient depending on the experience.
- Determined the amount to pay through multiplication an average daily earnings, on the number of calendar days of disability.
- Compare with the amount of allowance calculated on the basis of the minimum wage and take the maximum.
Algorithm for calculating a manual based on the minimum wage:
In case the insured person in the estimated 2-year period did not earn money, as well as in the event that the average earnings calculated during these periods, per full calendar month below the minimum wage determined federal law On the day of the occurrence of the insured event, the average earnings, based on which manuals for temporary disability, for pregnancy and childbirth, a monthly child care allowance is made equal to the minimum amount of remuneration, established by federal law on the day of the insured event. If the insured person at the time of the occurrence of the insured event works under conditions of incomplete working time (part-time working week, an incomplete working day), the average earnings, based on which the benefits are calculated in these cases, is determined in proportion to the duration of the work time of the insured person. If the insured person has an insurance experience of less than 6 months or in the presence of one or more grounds for a decrease in allowance for temporary disability, the allowance is paid to the insured person in the amount not exceeding the minimum amount of wages established by the Federal Law, and in areas and locations, In which the regional coefficients to wages are used in the prescribed manner, in the amount not exceeding the minimum wage based on these coefficients.
- The average daytime earnings from the minimum wage is determined.
For this minimum wage * 24/730. Currently we get the amount: 7500 * 24/730 \u003d 246.57. - We use the Republic of Kazakhstan, if necessary, either the coefficient, if the work on the terms of an incomplete day.
- We determine the amount to be issued by multiplying the number of calendar days of the disease for the average day earnings.
Vacation calculation **
Vacations (for one day): OTP \u003d salary (ZP 10000 ) rubles / 29,3 = 341.3
Vacations (for the specified period): OTP \u003d Salary (ZP 10000 ) rubles / 29,3 * 28 days of vacation \u003d 9556.31
In the calculator: green - The entered data is indicated, blue - Calculated
Ndfl from vacationers should be paid immediately after their issuance. Since 2016, the NDFL from the holidays can be listed until the end of the month.
Compensation for unused vacation
How to count the days of vacation for which compensation is?28 days / 12 months \u003d 2.33. 2.33 This figure is constant and the same for all. 2.33 is multiplied by the number of past months (rounded (more than 15 days large, less than 15 - to smaller)) (up to 10 months inclusive)). And for 11, and for 12 months it is compensation for 28 days of vacation.
When dismissal, compensation for all days unused vacation. When compensated for unused vacation, personal income NDFL must be held. Contributions to Pens. and honey. Foundation and FSS are also deducted.
Accrual of wages - a rather complicated and responsible view accounting. At the enterprise of any form of ownership there is a salary accountant. His responsibilities are not so simple today, with the existing manifold of species and forms of wages.
If you have to calculate the salary for an incomplete month
Quite often, you need to know how much it should be paid to the employee, if they are not fully worked out. At the same time, it is necessary to explain to him why accrued precisely this amount. Moreover, tell an affordable language - to avoid misunderstanding and complaints about the labor inspection. Yes, and to progress does not interfere with the case of possible claims from the last.
The rules on which the accrual is determined by the payment system adopted in the organization. Which is certainly fixed in the payment position and the personal labor contract of any employee. Most often it is either timeless or a piece, or a commission form of remuneration.
With time-based payment, the employee has an official salary or a tariff rate (day, hourly). The last option is much more convenient if the work is shifted.
When you have stability
First of all, we 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 the teacher of a kindergarten or civil servant.
So, if the month is worked out entirely, the employee is due to its salary in full. It does not matter how many working days it was last month. Even if it was very short (for example, January, taking into account the long winter holidays), the wages of the workers are completely paid completely. Thus, no difficulties with the question of how to calculate the salary by salary does not occur.
It should be noted that this situation does not always happen. A huge number of workers work out the current month is not fully in many different reasons. Someone was on vacation or on a business trip, someone sick or brought a short vacation at his own expense, and someone simply got a job not from the 1st, but, say, from the 10th or, opposite , quit, without waiting for the end of the calendar month.
In all these cases, an accountant is obliged to know how to calculate the salary on the basis of the days or hours spent.
Tabel as the main document
As the Labor Code of the Russian Federation says, in the process of salary formation, it is important and taken to calculate only working days. And the accrual of the amount of earnings for that month, which is not fully exhausted, is proportional to the actual time developed. At the same time, the administration is obliged to keep strict accounting as the days of accessing and passing, indicating the cause (sick, on vacation, etc.). For which at any large enterprise provides the position of the tabler, whose task is to celebrate the exit or the neurode of each of the employees every day.
These marks are put in a special form document with the signature of the responsible for the management and head of the enterprise. At the end of the month, Tabel is rented in the accounting department. In small organizations, conduct accounting by employee employees of his time may be the responsibility of the workman, secretary or the personnel inspector.
Please note that it is workers who are taken into account, and not calendar days.
If you are on vacation
Now consider charging wages for particular month on the specific examples. To begin with, take the case when the employee was on vacation for some time. Here are two different options for how to calculate the salary.
First. According to the production calendar, for a part of the month to (or after), vacation accounts for some number of working days - weekends and holidays do not take. In this case, the accountant must be a complete salary of working to share working days (i.e., calculate the cost of one labor day in this month), and then multiply the amount received on the number of days that the employee spent at work.
Second. The worker went on vacation, for example, immediately after the May holidays (or new Year's holidays). That is, although he is not on vacation from the first day, the actual working days this month does not have - only weekends and festive. Then he will receive only vacation vessels for the mentioned month.
If you are "new"
In the same way, the calculation is carried out if the employee settled in the organization not since the beginning of the month. How to calculate the salary in this case? Here are also two options. If from the 1st day of the month to the date of employment, there was some number of working days, they are ejected, and the accrual comes from the date indicated in the reception 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 get a complete salary (of course, provided a daily conscientious appearance to work and the corresponding marks in the table.
Reverse situation is possible. Suppose an employee immediately after the New Year holidays takes a vacation without a detention, the end of which lies outside the calendar month. Then how to calculate the salary? And whether an employee has at least something?
Unfortunately, in this case, he does not have to count on any, because actually days worked out this month was not.
About minimum wages
How to calculate salary for a month for low-paid categories? Sometimes the entire amount (if the month is not fully worked out) is less than the magnitude of the minimum size (minimum wage). The employee begins to make complaints, referring to the legislation, and even sometimes it is capable of confusing an inexperienced accountant. Is it in this case to pay extra charge to "minimal"?
In fact, there is no contradiction or violation. And there are no reasons for such surpasses. Article 133 of the Labor Code of the Russian Federation notifies us that the monthly salary of those employees should not be descended below the minimum wage, who completely "chose" the limit of working time. That is, we worked the whole month and full-time.
If this condition is not respected, the accrued amount may be below the minimum wage. And there will be no violation here. The main condition is the initially established salary in the amount of not lower than the "minimal", taking into account regional allowances.
However, the essence of this provision can be understood even by ordinary logical reflection. Suppose the employee has been worked out this month only one or two days. What basis does he require a full salary, albeit minimal?
Weekend - Special article
It happens that the month is not fully worked out, but at the same time, at its length, a person went to work on weekends or holidays. (At the same time, the part of the month is missed, let's say, by illness). How to calculate a salary employee in such a situation? If in the end it turns out that total amount The worked days corresponds to the production calendar, it does not mean that the month is fully worked out. And accrue full salary - incorrectly.
The fact is that a double (at least) payment is allowed for work on weekends and holidays. And replace the working day weekend just will not work. The mentioned situation should lead a separate counting of working days and spent on weekends or holidays. The first is paid according to the scheme discussed above, the second is separate and double-size. It is important that the exit of an employee in the "inconvited" time was justified by the order by the leadership and recorded in the table. Without it, prove the legality of the charges of "festive" hours in the face of inspectors will be difficult.
Should the tax deduction follow?
As is known, the income of the employee - for tax purposes - can be reduced by the amount of tax deductions. The most well-known of them is deducting "for children" on personal income tax. We are talking about an amount not subject to income tax in workers who have children and providing relevant documents.
According to labor law, the amount of deduction remains unchanged, regardless of complete or incomplete development of the month. It is a fixed value, and is provided in any case, while the employee retains labor relations with the organization. You do not need to recount it in case of illness or vacation.
Moreover, if the amount tax deduction More than the employee due for the month of salaries, the balance of deduction is postponed to the next calendar period (but necessarily within the current year).
If you have a solid rate
With the same time-based payment form, when the tariff rate is applied, the number of actually spent days is multiplied by its daily size, which greatly simplifies the calculation.
At the same time, one should not forget about the proportional payment of the nights (they refers time from 22 o'clock in the evening to 6 am).
About those who work piece
We now turn to the piecework payment system, i.e. the one that directly depends on the production. As a rule, it is used where there is an accurate account for the number of completed work (for example, the number of products produced or services rendered), and the employer is interested in increasing this quantity. The leadership establishes the rate of development and pricing per unit of labor. How to calculate the salary working piecework?
Both in full and in the incomplete work month, the salary is determined by multiplying the magnitude single rates on the volume of products manufactured (or services rendered). Thus, we see that the calculation with a piecework payment is extremely simplified, the main thing is the accurate account made for the month.
Working per percentage
The third option is the so-called commission system. In this case, the binding of the salaries of a salary working to the amount of revenues, for example, from the implementation of a specific product. That is, the income of the working directly depends on its "utility" for the company. Above sales - higher commission. And the absence of an employee at work for any reason immediately affects payment.
It would seem, no difficulty in how to calculate the percentage of salary, no. But in its pure form, the commission system is rare enough, because low sales may be happening and for reasons independent of employee. Most often we are faced with its type called "salary + percent."
How to calculate employee salary for an incomplete month with such a system? Very simple. "Groin" (i.e., the fixed part) is calculated according to spent time (just as with a conventional time-based system), and commission interest - depending on the amount of revenue for spent days.
On the salary of teachers
There are much more complex cases of salaries accrual, for example, remuneration for pedagogical labor. School financing increased, money is currently issued not in the form of estimates with pre-painted costs of expenses, but as subsidies. What to spend them, the school itself solves basically. And not every accountant, especially inexperienced, is imagining how to calculate the salary of the teacher.
Previously, the salary of the teacher depended on the load, experience and assigned category. Now a number of other indicators are taken into account - the number of students, their performance, the state of the cabinet and much more. In different regions, their own ratios of the ratio of two parts (basic and stimulating), of which the salary consists. The basic part cannot be less than the legally established, and what and whom to issue a prize, solves the school itself, having coordinated the issue with the trade union organization and the education authority.
How should the teacher salary count? The main unit of calculation is the so-called cost of one 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 an increase in the coefficient, which depends on the degree of priority of the training subject, and to another, reflecting the degree of qualification of the teacher. In addition, additional charge for another load (non-auditory) is added to the resulting amount.
Everything is not so scary
The complexity of calculating the pedagogical salary may scare an inexperienced accountant, especially when it comes to accrual for an incomplete month. But it should be remembered that teachers belong to the category of workers of a timeless payment system (more precisely, a one-premium), and the calculation for an incomplete month is made according to the above scheme. The premium part is paid depending on the "local" premium payment conditions - according to legislative standards.
To facilitate labor accountant, the calculation of the salary of any categories of workers a long time ago automated. Classic used everywhere software package For this, - 1C Accounting, allowing you to keep records of any economic operations enterprises of all forms of ownership. Separate module is devoted to personnel issues and payroll.
The computer will help us
How to calculate salary in 1c? With pre-entered data (the salary of the employee or the amount of the daytime tariff rate, all the necessary surcharges and surcharges) calculates automatically. The task of the accountant is just correctly entering the number of spent days or hours. The program calculates not only accruals, but also retention.
With this interface, the salary calculation is a quick and visual business. In the list of documents, enter all required types of accruals with the parameters of each. The amounts are calculated automatically, according to the selected method. The algorithm is maintained throughout the specified period, and the question of how to calculate average monthly salary (For any purpose), no longer represents any complexity.
Tax issue
As you know, income tax must be held with salaries. With its calculation, deductions are applied: standard, property, social and others. The employer is usually dealt with standard.
How to calculate payroll taxes? First of all, you should decide whether the employee of the tax resident or not. Then take into account all relying coefficients and salary, promotion and premium. In the calculation is not taken material aid, benefits, scholarships and similar payments that have no income status.
If, at the same time, not all the estimated period was worked out - the employee went on vacation or sick - income tax is taken on the basis of the average earnings.
How to calculate middle salary? It is necessary to summarize all payments received in estimated period, then divided by the number of days of this period. So we will get the answer to the frequently asked question: "How to calculate salary for the day?"
The resulting amount of average daytime earnings is multiplied by the number of days actually worked. This will be the tax base For the specified period.
Wages are a remuneration that the company worker receives in exchange for his work. Article 57 of the Labor Code of the Russian Federation suggests that the amount of remuneration and the method of its formation are required conditions employment contract.
When calculating wages, the order of remuneration established in the enterprise, as well as additional promotion and compensation is taken into account. They can be established by law, for example, compensation for work in harmful working conditions, or adopted by the Organization on their own (surgery for years of service, premiums for the implementation of financial indicators, etc.). Also, the calculation takes into account various recovery, deduction from the salary and.
Monthly size earnings cannot be lower than the minimum wage.
Existing calculus systems
Meet two calculation systems Wages: 
- Timeless. In this case, the calculation takes into account the days or hours spent by the employee or hours in the month and its salary (tariff rate). The monthly job salary is established by the employee, according to a staffing schedule. Usually this form of remuneration is from specialists and managers. The tariff rate may be an hour or daytime. In addition to the simple form, there is a one-time-premium pay. Additionally, a premium is paid to the main earnings. The size of the prize is indicated in labor or collective agreements or other regulatory documents and constitutes some percent of the salary (tariff rate).
- Piecework. It was designed to increase the productivity of workers, as a rule, applied in the production sector. There are several varieties of this system:
- Straight. In this case monetary remuneration Determined, based on the number of products manufactured and piece prices for a unit of products. Party rates are developing an organization, on the basis of the rules of development and established hourly rates;
- Partly premium ;
- Piecework-progressive . Rates are increasing when it is developed above the established standard;
- Indirect . It is calculated as follows: the salary of one category of employees, usually this service personnel depends on the size of the remuneration of the main production workers.
The main document for calculating the time-based earnings - which establishes a monthly norm in days and hours and the actually spent time is noted separately for each employee of the company.
If the employee worked the whole month, it gets a salary in full. In other cases, earnings are calculated by formula:
salary / installed day rate * spent number of days
For example: for the production calendar for 2015 in December 23 working days. The executive secretary was established in the amount of 28,900 rubles., The number of worked days in December was - 18. We get: 28,900 rubles. / 23 days x 18 days \u003d 22 617,39 rub.
Now suppose that the secretary in addition to the salary is also due to the premium. Its size is 10% of the salary. According to the data given above, the secretary's earnings in December will be - 24,879,13 rubles. (22 617.39 rubles. + (22 617.39 rubles. X 10%)).
Formulas for calculating a piecework salary differ depending on the type:
- Direct piecework: The number of products produced x piece value unit of products.
For example: the plant has the following piece rates: for the processing of the part - 45 rubles, for the assembly of the part - 95 rubles. The worker has collected and processed 243 details for the month, its wages will be: (243 pcs. X 95 rubles) + (243 pcs. X 45 rubles) \u003d 34 020 rub. (23 085 + 10 935); - Partly premium. In this case, the calculation is made by the same formula with adding a bonus.
Suppose, in our case, the premium is 10% of the piece of salary, we get: 34 020 rubles. + (34 020 rub. X 10%) \u003d 37 422 rubles; - Piecework-progressive: (Number of products manufactured within the normal range of products of products) + (Number of products made above the norm * Increased payment per unit of products).
Example: The norm of the processed parts is 280 pcs., A piece of charge - 50 rubles., Increased piece price - 75 rubles. Worker for a month processed 500 parts: (280 pcs. X 50 rub.) + (220 pcs. X 75 rub.) \u003d 30 500 rub. (14,000 + 16,500); - Indirect. Unified formula for calculation is not provided, the organization can develop it on its own at its discretion. It can be tied to the volume of products manufactured, the wages of the main production work or to count with the help of special coefficients.
Additional information on some difficulties in the calculation of wages is reviewed in the following video:
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Hold
Each employee is subtracted monthly from wages. The amount of tax is 13%. The amount of tax can be reduced by the amount of tax deductions.
They are:
- Standard: (1400 rub. - First and second child, 3000 rubles. - Third and subsequent), deductions for veterans of the Second World War, Blochadnikov, Disabled I and II Groups and other categories of persons specified in 218 of the LC of the Russian Federation (500 rubles);
- Property. Have the right to receive persons who produced the cost of building or acquiring real estate objects;
- Social. This includes deductions for treatment, training, voluntary pension and others;
- Professional. The deductions apply to individuals engaged in private practice and individual entrepreneurs.
Additionally, from own funds of the company, the employer pays for state extrabudgetary fund. In 2015, the total amount of contributions is 30% of the wage foundation.
Retention and recovery from employee wages can only be done based onprovided by law:
- By labor Code (Art. 137): For the unworthy days of vacation (when dismissal), for the indisputable advance, repayment of unnecessary paid and not used travel expenses, in the case of an accounting error (total all deduction per month may not exceed 20% of earnings);
- By executive documents (FZ No. 229 of 02.10 2007): Payment of Aliments; loan repayment; Reimbursement caused by moral and physical harm (50-70%).
Dates of payout
Wages paid every two weeks (Art. 136 of the Labor Code of the Russian Federation).
Dates of payments are indicated in labor or collective agreements or other regulatory acts Companies. The first part of earnings is paid in the current month, usually up to 25 numbers and is reflected as an advance. The second part is paid at the beginning of the month following the calculated one.
there is two options Advance payment:
- proportionally spent time (for the first two weeks of the month);
- a fixed amount that is set as a percentage of a monthly salary, for example, 40%.
Everything hold Produced when salary accrual (nothing is held from the advance).
The employer is obliged monthly find an employee with its salary size and her component parts, as well as with the deductions and the grounds for this. This is necessary in writing, usually the calculated sheet is used for these purposes.
