The wages of working people are mainly calculated in monetary terms, and many are wondering what the structure and composition of the wage fund is from the share that is necessary for individual use by people.
The wage fund (or, in short, payroll) includes several components. To know how to calculate the payroll, you need to understand what it consists of. This is the company's money spent over a certain period of time on rewarding employees for tasks that have been completed, bonuses and other accruals.
The amount of payments occurs in the form of a salary, according to a contract or a tariff. But the size is never less than the minimum wage. The wage fund includes the relationship between money, the quality of forces and their quantity. Accruals are determined in the same way.
Main details
The types of payroll include the following.
- Money and payment in kind for the performance of production duties for a certain period.
- Sums for the time of labor that has not yet been worked out.
- Allowances in the form of compensations and incentive payments related to the regime and conditions of work.
- Payment for housing, food and fuel costs.
It is advisable to consider all these components of the salary separately.
The main component of the salary
- Salary, which is accrued according to the tariff and salary, piece rates, as well as sales proceeds.
- The value of goods that are issued as wages in kind.
- Bonuses and other rewards on a regular basis, which may come from a variety of sources.
- Surcharges and allowances for professionalism, part-time jobs and for other reasons.
- Compensation in connection with the working regime, for example, when employed in hazardous production, working overtime, night shifts, and so on.
The payroll, as an example, also includes accruals for those persons who are not on the staff or work on a part-time basis. True, in the reporting they are indicated in a separate order.
Unworked days
The payroll also includes such charges.
- For vacations (for each year and additional, as well as those stipulated by the contract of a specific organization).
- For a while for the study and retraining of a professional.
- To perform duties of a state and public nature.
- To provide grace time for adolescents.
- When forced to work part-time by order of the administration.
- Downtime, for which the staff has no fault.
- Other.
Daily expenses
This article consists of the following parts.
- Food provided on preferential terms or free of charge to individual employees in various industries, under or beyond the law.
- Compensation or the provision of certain public services for certain personnel (if housing is not provided free of charge).
- Fuel costs.
Lump sum incentives
In this case, we are talking about bonuses and rewards of a one-time nature, which includes the following types.
- For the length of service.
- Based on the results of the work.
- For a vacation that has not been used.
Also, incentives, as an example, are supplemented by accruals for rest, various payments issued at the initiative of the employer.
Payments are issued monthly, quarterly and annually. The formation of the wage fund consists of monthly deductions. In this case, the average salary is calculated both in companies and in the industry. Evaluation helps to obtain information from which it is applied in order to:
- determine labor costs;
- build the procedure for the formation of profit;
- calculate GDP.
This data is also used in order to be in balance between industries, to build production and other functions. With their help, the economy is analyzed, its growth is noted, as well as the standard of living of people. Labor costs are important and sometimes key points in the cost price.
Workers
Payments to various categories of employees included in wages are carried out separately. All charges are specific. This demonstrates both the analysis of the composition and structure of the wage fund, and of various groups in certain industries. The formula for accruals, including for the time that has been worked out, serves as the basis for developing a financial policy and signing collective agreements within companies.
System components
The analysis of the payroll consists in examining the hourly, daily and monthly charges. The first means a change in rates, tariffs, compensation and other payments for hours worked. In the second case, deductions and hours are counted, which is included in the payment daily. These are benefits for teens, downtime, overtime, and more. And a monthly charge is understood as a system with all the links indicated above, as well as others for unworked time. It also includes compensation and incentives, fuel costs, housing and food.
Dynamics
Based on this indicator, the company uses its time more rationally. If, as an example, the hourly wage fund (or the wage fund) is increasing, then it is advisable to talk about the intensive growth of the indicator per day. Information about the accrual system is used based on the average salary level of employees in a certain period. This is taken into account when calculating the fund, monthly productivity and other indicators.
Social accruals
Social payments included in the payroll include compensation and benefits that are given for treatment, rest, travel and other purposes. These amounts are not the main component of employees' salaries. At the same time, they serve as a certain income for the person working in the organization. Among the funds included in social payments are:
- supplements to pensions and benefits for those who leave because of age;
- insurance benefits to employees under various contracts;
- health insurance premiums;
- severance pay paid due to the termination of contracts, as well as amounts to dismissed employees upon employment due to the reduction of employees or the liquidation of the enterprise;
- financial assistance in connection with family circumstances (payable one-time);
- payment for the ticket before work;
- scholarships for employees who are trained in educational institutions from management;
- other expenses.
Payments are made in accordance with the law. But a significant part of them relates to contracts concluded between government agencies and the company administration. Thus, enterprises pay contributions to the pension and social and medical education funds, as well as the state employment service.
Nominal and actual salary
The wage fund also consists of wages, which are considered remuneration for work and are a very important incentive. Nominal salary is the amount that should be included in the statements and characterizes cash benefits, as well as employee expenses. But when calculating real wages, financial ability is taken into account. It is considered as a complex of goods and goods that are bought with appropriate funds. Real money is calculated from the taxes due, the price index and the nominal salary. If, due to inflation, there is a decrease in the size of payments, then indexation is done.
The wage fund (WF) is one of the most important indicators of the labor plan, and includes the amounts of wages charged by the enterprise, regardless of their source of funding.
The wage fund includes: all amounts of wages and salaries accrued by the enterprise in cash for hours worked and not worked, incentive payments and allowances, compensation payments related to the work schedule and working conditions, bonuses and one-time incentive payments, as well as payments for food, housing, fuel. The following are subject to inclusion in the payroll:
- 1. Payment for hours worked (basic salary):
- 1.1. Wages accrued to employees at tariff rates and salaries for hours worked is the wage rate fund.
- - payroll number of workers of the i-th category, people;
- - the annual effective fund of working time of 1 worker of the i-th category, hour.
- 1.2. Incentive supplements and allowances to tariff rates and salaries for professional skill, combination of professions, etc., are determined according to. Regulations on remuneration adopted at the enterprise.
- 1.3. Regular or recurring prizes and awards:
- 1.4. Compensation payments related to working hours and working conditions:
- a) additional payment for work in harmful or dangerous conditions and in heavy work;
- b) additional payment for work at night. Night time is considered to be from 20 - 8 o'clock. For each hour of night work, an additional payment is established.
- c) payment for work on weekends and holidays is doubled:
- d) payment for overtime work, additional payments for processing the average monthly norm of working hours are carried out in the amount of 50% of the hourly wage rate.
Additional payments for processing the average monthly norm of working time: where is the coefficient of the hourly tariff rate, share of units;
- - payroll number of workers of the i-th category working overtime,
- - the annual processing volume of 1 worker of the i-th category, hour.
- e) payments due to the regional regulation of wages according to regional coefficients, northern allowances.
Basic wage fund, taking into account regional coefficients and northern allowances:
- 1.5. Remuneration for the labor of skilled workers, managers, specialists of enterprises and those who are not released from their main work and who are involved in training, retraining and advanced training of workers.
- 1.6. Payment for special work breaks.
- 1.7. Remuneration for the work of persons employed part-time.
- 1.8. Payment of the difference in salaries in case of temporary substitution.
- 1.9. Remuneration for non-payroll employees.
- 2. Payment for unworked time in accordance with the law:
- 2.1. Payment of annual and additional vacations.
- 2.2. Payment for study leave.
- 2.3. Payment of additional vacations granted to employees under the collective agreement.
- 2.4. Payment of preferential hours for teenagers.
- 2.5. Payment to donor employees for the days of examination, blood donation and subsequent rest.
- 2.6. Payment for the time of forced absenteeism.
- 2.7. Payment for downtime is not the fault of the employee.
- 2.8. Payment for the training period for employees aimed at advanced training.
- 2.9. Sums paid by the enterprise for the unworked time to employees who are forced to work part-time at the initiative of the administration.
- 2.10. Remuneration for workers involved in the performance of state or public duties.
- 3. Lump-sum incentive payments:
- 3.1. One-off bonuses regardless of the source of their payment.
- 3.2. Remuneration based on the results of the work for the year, for the length of service.
- 3.3. Material help.
- 3.4. The value of free shares given out to employees as a promotion of shares or benefits for the purchase of shares.
- 3.5. Other one-time incentives, including the value of gifts.
- 3.6. Cash compensation for unused vacation.
- 3.7. Additional payments when granting annual leave in excess of the vacation amounts
- 4. Payments for food, housing, fuel:
- 4.1. The cost of food and products provided to employees of certain sectors of the economy free of charge in accordance with the law.
- 4.2. Payment of full or partial cost of food, providing it at discounted prices or free of charge in excess of that provided by law.
- 4.3. The cost of housing and utilities provided to employees of certain sectors of the economy free of charge in accordance with the law.
- 4.4. The cost of fuel provided to employees free of charge.
- 4.5. Funds to reimburse employees for housing costs provided for by law.
The remuneration system is understood as the method of calculating the amount of remuneration to be paid to employees of the enterprise in accordance with the labor costs they have made or according to the results of labor. Enterprises independently develop and approve forms and systems of remuneration - tariff rates and salaries. At the same time, state tariff rates and salaries can be used by management as guidelines for accounting for wages depending on professions, qualifications of workers, and the complexity of the conditions of work performed.
The forms of remuneration, depending on the amount of labor and time, are divided into two main groups (Article 83 of the Labor Code of the Russian Federation).
Time wages apply to all categories of workers. Time-based pay consists of what is paid for a unit of time (usually an hour of work) in accordance with the tariff rate. The main document when calculating the earnings of a worker - time worker is the time sheet. In this case, the accountant needs to know the amount of time worked and the tariff rate for each employee.
With piecework pay, rates are determined based on the established categories of work (how difficult this particular job is considered), tariff rates and production rates (or time norms).
The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) production rate. It can also be determined by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time rate in hours or days.
In this case, one must proceed from the tariff rates (salaries) of the work performed, and not from the tariff category assigned to the employee (a highly qualified employee must have the same rates as an employee of a lower qualification if he copes with the work).
Piece rates do not depend on when the work in question was performed - during the day, in the evening or at night, as well as on overtime work - there are special types of additional payments to take into account these factors of work.
The average wage of employees as a whole for the enterprise is calculated based on the payroll of employees on the payroll.
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Employee salary costs must be controlled and transparent.
For these purposes, structural divisions are created with clearly regulated installations aimed at optimizing costs.
Each enterprise forms a so-called wage fund.
What is this concept, what is it for and how is it calculated?
Definition of payroll for employees of an enterprise - what is it?
In abbreviated form, this indicator is called payroll.
Here, the movement of expenses aimed at calculating salaries for personnel is concentrated, including bonuses, allowances, supplements, compensations and other payments, regardless of the source of funding.
The wage fund is an important tool for optimizing the costs of any enterprise.
The amount of payroll depends on:
- the size of the salary of employees;
- percentage of deductions to government agencies;
- the amount of insurance premiums;
- additional monetary preferences.
How is it different from the payroll?
For an ordinary employee, it makes no difference from what source his monthly income is financed.
However, there is a fundamental difference between the two.
The wage fund includes in its structure the budget allocated for payroll.
The payroll includes funds that are distributed among all employees, according to the tariff rates established at the enterprise, as well as piece rates.
The payroll includes:
- salary part;
- surcharges, bonus payments, allowances;
- compensation.
Economists do not include all kinds of social rewards here.
The wage fund is a versatile concept that includes absolutely all the charges that are supposed to be paid at the enterprise.
Consequently, the payroll is part of the payroll structure and deducts money to employees for hours worked and standard bonus subsidies.
Views
The multifaceted structure of the payroll depends on the reporting unit, therefore, the periods when its budget is formed should be subdivided:
- Hourly. Finances costs associated with hourly wages.
- Day. This source is rarely used, only in a situation with the payment of severance pay, the amount of which is formed on the basis of the daily rate.
- Monthly. Gives an idea of the expenses in each billing period, broken down by month.
- Annual. The analysis uses information for the last calendar year.
No financial decisions are made from the ceiling in organizations. Everything is done as part of the analysis and drawing up a preliminary plan, on the basis of which payments to employees are made.
Annual and monthly
Any planning, including the calculation of the wage bill, involves an analysis of the data available in the organization. The main element is the time interval.
As a rule, it is based on the previous reporting month or year.
For a rational conclusion, the analyst will need to summarize all material operations carried out during the period of interest.
Only constant values are taken into account, and benefits listed in the framework of social projects are excluded.
Therefore, financial materials for predictive analysis of wages will be:
- payroll payroll for the period of interest (year, month);
- time sheets, which reflects the number of hours actually worked in the context of each employee;
- staffing table with tariff rates.
Primary and secondary
Backup storage is a complex and important expenditure tool for any enterprise, consisting of several payout purposes.
Its foundation is the Basic Wage Fund. The main RFP includes:
- actual accruals under the employment contract;
- additional payment for overtime work, downtime;
- replacement of cash rewards for food products.
The additional wages fund includes related accruals in the form of bonuses, bonuses, bonuses for harm and other incentives controlled at the legislative level.
Composition and structure - what is included in the payroll?
The reserve storage is formed on the basis of four large funding groups.
What the payroll of the enterprise consists of:
- salary fund;
- payment for unworked time;
- incentive payments;
- additional payments.
The payroll includes:
Payment for unworked time, according to the Labor Code of the Russian Federation, is provided for during the period of the employee's stay:
- on vacation (regular, maternity, educational);
- on the performance of public duties, agricultural work;
- on refresher courses, retraining of personnel;
- on a special agreement (preferential hours for adolescents);
- on compulsory time off for a good reason (death of relatives, marriage, downtime due to the fault of the employer).
Incentive payments include:
- material help;
- awards;
- the value of the gifts.
Additional payments include:
- business trip;
- sick leave;
- compensation for damage;
- special types of retirement benefits.
There are isolated expenses for the payment of dividends, annual bonuses, loans, travel costs, vouchers and any other financial assistance to employees.
Formation procedure
Economists use this concept rationally when planning the production process and implementing management functions.
Their tasks include determining the total amount of material costs spent on remuneration of the company's personnel in the current reporting period (year, month, quarter).
The specialists of the financial department are forced to monitor payments, identify one-time charges that will have to be minimized in this period, or vice versa, to be laid down when the payroll is formed.
How To Find - Calculation Formulas
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LABOR PAYMENT FUND - the total funds of the organization's enterprise spent during a certain period of time on wages, bonus payments, additional payments to employees. ( Phot- an abbreviation for the phrase Labor Payment Fund).
Economists use this term (payroll) when planning and in the process of implementing financial management functions of an enterprise. The total amount of the payroll (payroll) can be quite accurately determined based on the data of the sales forecast, production plan and the principles of remuneration in force at the enterprise. Thus, the amount of payroll is included in the plans of the enterprise as part of the forthcoming expenses, being reflected in the cash flow budget and the budget for income and expenses.
Wage fund indicator used to estimate the size of the wages of employees.
The wages fund includes accruals to employees in cash and in kind (estimated in monetary terms) for the time worked and not worked, which is payable, or for the work performed, regardless of the source of funding for these payments.
The wage fund consists of:
· Fund of basic wages;
· Fund of additional wages;
· Other bonus and compensation payments.
Simply put, the wage fund includes absolutely any payments to employees in all possible forms, including in-kind forms of compensation. That is, in addition to the wages that are due to employees according to the staffing table, this will include all types of compensation, sick leave, additional payments, bonuses, etc.
In fact, the wage fund (WF) determines the costs of the enterprise for the remuneration of personnel, which are provided for by the current legislation, the collective agreement and other principles of remuneration of labor in force at the enterprise.
Funds allocated for consumption combine cash and in-kind payments of an individual nature. The consumption fund also includes payments from the social security fund and expenses for the maintenance of health care, culture and sports facilities. The structure of funds allocated for consumption includes: funds of the wage fund.
The wages fund includes the sums of wages in cash and in kind for the worked and unworked time, accrued by the enterprise, institution, organization, and payments for food, housing, fuel, which are of a regular nature.
In particular, the following shall be included in the payroll:
1) Payment for hours worked:
Wages accrued to employees at tariff rates and salaries for hours worked;
Wages accrued to employees for work performed at piece rates. As a percentage of proceeds from the sale of products (performance of work and provision of services);
The cost of products issued as payment in kind;
Bonuses and bonuses (including the cost of bonuses in kind), which are regular or periodic, regardless of the source of their payment;
Incentive additional payments and allowances to tariff rates and salaries (for professional skill, combination of professions and positions, admission to state secrets, etc.);
Monthly or quarterly bonuses (allowances) for seniority, length of service;
Compensation payments related to the work schedule and working conditions;
Payments due to regional regulation of labor remuneration: according to regional coefficients for work in desert, waterless areas and in high mountain areas, percentage increments to wages for work experience in the Far North, in equivalent areas and other areas with severe natural and climatic conditions ;
Additional payments for work in hazardous or dangerous conditions in heavy work; additional payments for work at night;
Payment for work on weekends and holidays; overtime pay; payment of the employee for the days of rest (time off) provided in connection with work in excess of the normal duration of working hours with the rotational method of organizing work, with the summarized accounting of working hours and in other cases established by law;
Additional payments to workers who are constantly engaged in lifting work for the standard time of their movement in the mine (mine) from the shaft to the place of work and back;
Remuneration for the labor of skilled workers, managers, specialists of enterprises and organizations, who are released from their main job and who are involved in the training, retraining and advanced training of workers;
Payment for special work breaks;
Payment of the difference in salaries to employees employed from other enterprises and organizations, with the preservation of the size of the official salary at the previous place of work for a certain period; payment of the difference in salaries during temporary substitution;
Remuneration for the work of persons hired for part-time work; remuneration of non-payroll employees;
Remuneration for the work of persons who are not on the payroll of employees of an enterprise (organization) for the performance of work under civil contracts, if payments for the work performed are made by the enterprise with individuals, not legal entities. In this case, the amount of funds for the remuneration of these individuals is determined on the basis of estimates for the performance of work (services) under this agreement and payment documents;
Payment for services (fees) for non-payroll employees (for translations, consultations, lecturing, speaking on radio and television, etc.);
2) Payment for unworked time:
Payment of annual and additional vacations (without monetary compensation for unused vacation);
Payment of additional vacations granted to employees under the collective agreement (in excess of those stipulated by law);
Payment of preferential hours for teenagers;
Payment for study leave granted to employees studying in educational institutions;
Payment for the period of training of employees aimed at vocational training, advanced training or training in a second profession;
Remuneration for workers involved in the performance of state or public duties;
Payment retained at the place of main work for workers involved in agricultural and other work;
Sums paid at the expense of the enterprise, for not worked time to employees who were forced to work part-time at the initiative of the administration;
Payment to donor workers for the days of examination, blood donation;
Payment for downtime is not the fault of the employee; payment for the time of forced absenteeism;
3) Lump-sum incentive payments:
One-time (one-time) bonuses regardless of the sources of their payment;
Remuneration based on the results of work for the year, annual remuneration for length of service (length of service);
Material assistance provided to all or most of the employees;
Additional payments when granting annual leave (in excess of the normal vacation amounts in accordance with the law.);
Cash compensation for unused vacation;
The cost of shares given out to employees free of charge as a promotion of shares or benefits for the purchase of shares;
Other one-time incentives, including the value of gifts;
4) Payments for food, housing, fuel.
The consumption fund includes, but is not included in the composition of funds allocated for consumption: expenses for travel expenses, salary increments in exchange for daily allowance for workers sent to perform installation, commissioning and construction work, the cost of overalls, special meals, payments from the social security fund , including benefits for temporary incapacity for work, pregnancy, childcare, pensions, compensation for damage caused, as well as expenses from the net profit remaining at the disposal of the enterprise.
As sources of remuneration for labor, the enterprise creates funds for social support and development, a production development fund, and a reserve fund. These funds are created to distribute income and dividends among workers in order to increase their interest.
Payroll planning
The planned amount of labor costs, or the payroll (payroll), can be determined in various ways - aggregated or differentiated.
The enlarged-planned wage fund (FOTpl) can be calculated in four ways.
1. Based on the standard of wages per unit of production (work) (Nz.pl):
FOT = Qi * Nz.pl,
where Qi is the planned volume of production in physical (value) terms.
2. Based on the indices of changes in wages and labor productivity:
FOTpl = FOTbaz * (Iz.pl / Ip.tr)
where FOTbaz is the base value of the wage fund in the previous (reporting) year;
Iz.pl and Ip.tr - indices of changes in wages and labor productivity in the planning period.
3. Based on the growth rate of the wage fund for each percentage of the increase in the volume of production:
FOTpl = FOT6az + FOTbaz (Nzpl x K) / 100,
where K is the increase in the volume of production;
Nz.pl - the standard for the increase in wages for each percentage of the increase in the volume of production.
4. Based on the number of employees (CP) and their annual salary with additional payments and accruals (ZPyear):
FOTpl = Chsp x ZPyear.
With this method, the payroll can be calculated both for the enterprise as a whole, and for categories and individual groups of workers.
Differentiated (detailed) calculation of the planned payroll is carried out separately by categories of industrial and production personnel by shops (departments), as a whole for the enterprise and includes calculations of tariff, hourly, daily, monthly (annual) payroll (Table 3).
The tariff payroll includes the wages of pieceworkers and time workers.
The payroll of piecework workers (Zsd) for the planned amount of work at piece rates is calculated using the formula:
Zsd = P x N x K,
where P is the piece rate per unit of production;
N is the number (volume) of products according to the program;
The payroll of time workers (3pov) for the time to be worked at tariff rates is determined by the formula:
Zpov = H x Tstx K
where H is the amount of work, standard-h;
Tst _ the average hourly wage rate for the work performed;
K is the coefficient of the planned assignment.
The hourly payroll consists of the tariff payroll and additional pay for the hours actually worked, including for the night time, harmfulness, payments to workers according to progressive wage systems and bonus incentives.
Daytime payroll consists of hourly payroll and stipulated payments related to intra-shift breaks, for example, pay breaks for mothers with babies; additional payment for adolescents (under 18) for a shorter working day.
Monthly (annual) payroll includes daily payroll and additional payments for non-working days: regular and additional leave; fulfillment of public duties; severance pay.
The amount of the tariff payroll and additional payments to it is called the basic salary.
The remuneration funds for engineering and technical personnel, junior service personnel, employees and fire-fighting guard are calculated on the basis of average official salaries and the number of employees in each group.
The pupil salary fund (FOTuch) is determined based on the number of students (r), the monthly salary (e) of the student and the period of study (t):
PHOTUCH = r * t * e.
The composition of expenses for labor remuneration (or labor remuneration fund) includes all expenses of an enterprise, institution, organization for labor remuneration, regardless of the source of financing, including the sums of money accrued to employees in accordance with the legislation for the unworked time during which they retain their wages, as well as including incentive and compensatory payments.
Currently, at the expense of a part of the net profit and wages at the enterprise, a consumption fund is also formed, which is the basis of the income of employees of the enterprise and includes:
* wage fund (payroll) - funds accrued to pay for the work of all employees;
* income (dividends, interest) paid on the shares of the labor collective and the contributions of the members of the labor collective to the property of the enterprise, institution, organization;
* cash payments and incentives.
Questions for self-test:
1. What are the basic principles of the organization of remuneration.
2. What are the main stages in the development of an in-house remuneration system?
3. With the help of which method is it advisable to diagnose work motivation?
4. What is the concept and essence of the wage fund?
Conclusion
Money in solving a complex of tasks related to staff motivation is the most obvious and often the main incentive. Money makes it possible to provide people with the necessary living standards, allowing them to meet their basic needs for food, shelter, security; money is a measure of fairness, an indicator of the employee's contribution; it is the most versatile reinforcement that can help shape the desired behavior. The multiplicity of tasks solved with the help of money even leads to the fact that many managers begin to consider them the only incentive to raise the labor motivation of workers: “There is money - there is motivation. No money, no motivation. "
Summing up the review of the experience of using financial incentives, it is necessary to point out the need for a differentiated approach in the application of the considered instruments. In each specific case, the content of the personnel's activities, and the financial capabilities of the company, and the tasks solved by the management will differ.
Topic 2. 6. Accounting for wages and settlements with personnel
Lecture questions
Composition and structure of the wage fund. Operational accounting of personnel. Forms, systems of remuneration. Payment for hours worked. Supplements, allowances and incentive payments. Payment for unworked time. The procedure for calculating wages. The procedure for deductions and deductions from wages. Accounting and procedure for issuing wages. Analytical and synthetic accounting
Composition and structure of the wage fund
A fundamental role and a special place in the regulation of labor and in labor relations is occupied by the issues of wages. The problem of wages is one of the most painful in the economy.
Wages are understood as the labor income of each employee, determined by his personal contribution, taking into account the final results of the enterprise, regulated by taxes and not limited to the maximum size.
Wages are sometimes understood as either the price of labor or the price of labor, depending on the form of ownership of the enterprise. Labor costs and social benefits are an integral part of the employer's labor costs. Currently, there are three groups of employer labor costs: 1) wages fund; 2) payments of a social nature; 3) expenses not related to the payroll and social benefits.
The composition of the fund for wages and payments of a social nature is determined by the Instruction on the composition of the fund for wages and payments of a social nature, approved by the Resolution of the State Statistics Committee of the Russian Federation of November 24, 2000 No. 116.
To the composition of the payroll includes the sums of wages and salaries accrued by the enterprise in cash and in kind for the hours worked and not worked, stimulating additional payments and allowances, compensation payments related to the mode of work and working conditions, bonuses and one-time incentive payments, as well as payments for food, housing, fuel regular character.
To the fund of social payments includes compensation and social benefits that the employer provides to the employee, both at the expense of the cost price and at the expense of profit for treatment, rest, travel, employment and other purposes related to the maintenance and development of the employee's ability to work in a direct or indirect form.
Not subject to inclusion in the wage fund: the cost of uniforms issued free of charge, uniforms remaining in the personal permanent use of the employee, or the amount of benefits in connection with their sale at reduced prices; travel expenses; hospitality expenses; income from shares and other income from the participation of personnel in the property of the organization (dividends, interest, payments on shares, etc.); other payments (the amount of material benefits received from savings on interest for the use of borrowed funds, etc.).
All wages accrued at the enterprise can be subdivided into the following types:
Basic salary;
Additional salary;
Bonuses, bonuses based on the results of work for the year.
Basic salary accrued depending on the forms of remuneration used at the enterprise, for the time actually worked or the amount of work performed.
These payments include:
Payment at tariff rates and salaries;
Payment at piece rates;
Supplement on weekends and holidays;
Payment for overtime hours worked;
Surcharges, allowances, etc.
Additional salary accrued for unworked time on the basis of documents confirming the employee's right to payment.
These payments include:
Payment for basic, additional or educational leave;
Compensation for unused vacation;
Severance pay upon dismissal;
Payments when an employee is sent to refresher courses;
Other payments in accordance with applicable law.
In order to enhance the material interest of workers, managers, chief specialists, engineers and technicians, employees at enterprises, a provision on bonuses is adopted, in which conditions for bonuses are developed.
Bonuses for workers are made based on the results of their work for a month. Workers who have committed absenteeism are deprived of their bonuses completely. Indicators and conditions for bonuses to engineers and employees are set by the heads of organizations.
