Payroll transactions. How salaries are calculated at enterprises of the Russian Federation

State power in our country acts as a guarantor labor relations- monitors the correctness of the calculation wages, its accrual and over the timeliness of its payment by employers. All regulations regarding this procedure, as well as the relationship between employees and management regarding wages, are regulated by the Labor Code of the Russian Federation. In accordance with its article No. 136, all employees must receive due remuneration for work twice a month. It is the interpretation of this clearly spelled out legal norm that is often made incorrectly: the overwhelming majority of enterprises practice the issuance of an advance payment and the actual wages, although the Labor Code of the Russian Federation speaks of the issuance of wages twice a month. Accordingly, if employees in the organization still receive an advance (a small amount of money by which the size of the issued salary is reduced), then all procedures related to the procedure for its accrual and the timing of its issuance must be strictly stipulated and fixed by local regulatory internal corporate documents, as well as agreed with the bank and the federal treasury. A distinctive feature of the advance payment is a fixed amount that does not depend on the number of hours worked by the employee and the employee's salary. How much money employees will receive as an advance monthly is set by the company's management.

Forms of remuneration as the main factor affecting the procedure for calculating wages

The choice of the form of remuneration (time-based or piece-rate) for workers state enterprises lies on the shoulders of the relevant government agencies, while in private companies this decision is made by the management. In any case, the procedure for calculating and issuing remuneration for labor must be carried out in full compliance with all the norms of the Labor Code of the Russian Federation.

Time-based wages, as it is easy to see from the name, provides for the issuance of remuneration for work in direct proportion to the number of hours worked by the employee. Also, the size of the amount issued is seriously influenced by such factors as the qualifications of the employee and the salary established for a particular staff unit. Accounting for working hours (for the subsequent calculation of the number of hours worked) is kept in the timesheet by an authorized employee. This document contains the following information:

• the number of hours worked for each working day;
• the number of night hours (if the functionality provides for work at night);
• the number of hours worked on holidays / weekends (if any);
• absence from work (both for valid reasons, for example, due to temporary disability, and for disrespectful reasons - due to absenteeism or suspension from work).

It is the time sheet that acts as the main document for calculating salaries, so it must necessarily comply with the T-13 form and the requirements of the law, have all the proper details and be filled out correctly and correctly.

With regard to piecework wages, it directly depends on the volume of work performed or on the amount of products produced. As part of the calculation procedure, the following indicators are taken as a basis:

• the prices established by the enterprise for the products / work performed;
• the amount of work performed by the employee (the volume of products produced by him).

To fix the second parameter, special accounting documents, which are conducted by foremen of the site, foremen, shift supervisors or other employees, if they are entrusted with such a function. The form primary documents where this indicator is reflected, as a rule, it is developed by the management of the enterprise (there is no single standard). Since the prices for a specific type of work / products produced are constant, to calculate the wages of workers, it is necessary to multiply the number of work performed or products produced by the corresponding piece rate.

A variation of this form of remuneration is the piece-bonus form, in which the employee's earnings are made up of the payment for the work actually performed and the bonus, either set as a certain percentage of the output, or fixed. Another option is indirect piece-rate wages used by those companies that have auxiliary / service production necessary to carry out their main activity. The essence of this system is as follows: workers in auxiliary production receive wages at the rate of a certain percentage of total amount earnings of employees of the main production.

Companies employing mainly production teams often practice wages on a piece-rate-progressive system based on rates, which in turn depend on the amount of products produced in a given period. And the brigades receive wages according to a lump-sum system: the entire amount is divided between the members of the brigade in proportion to the time worked by each employee.

The wage fund (payroll): how to form it correctly

Payroll calculation - mandatory procedure, allowing you to subsequently correctly issue salaries due to employees. The payroll includes the following:

• accrued wages (in kind and in cash) and payments for unworked time (study leaves, minors' labor, forced absenteeism, downtime that occurred through no fault of the employee);
• if there are any - allowances, surcharges, remuneration, incentive and bonus payments (one-time bonuses, seniority allowances, material assistance, one-time bonuses based on work results, payment of parental leave, compensation for unused vacation);
• if it is provided - compensation for accommodation, food, fuel and lubricants.

In general, depending on the organization, the procedure for calculating the payroll may be different, but it invariably includes such indicators as the planned volume of working time, the volume of production at tariff rates and piece rates. Most often, payroll planning occurs according to specific categories employees, each of which has its own payment system. Accordingly, at each manufacturing enterprise, it is necessary to separately plan the wage fund for a number of categories:

• managers,
• specialists,
• employees,
• piecework workers,
• temporary workers.

After that, the summation calculates the size of the general wages fund.

Nuances of the payroll procedure

To understand the features of the calculation procedure, it is advisable to consider two options for remuneration - according to the Labor Code of the Russian Federation (twice a month) and according to the adopted local regulations (advance payment + actual wages).

In the first case, all documents required for the correct calculation of salaries must be submitted to the accounting department twice a month. As for taxation and other deductions, according to Article 226 of the Tax Code of the Russian Federation, personal income tax and UST are payable once a month, and contributions to Pension Fund- two.

In the second case, all the required documents are submitted to the accounting department once a month. Advance payment does not count wages(and, accordingly, an object of taxation), therefore, when it is issued, neither taxes nor social insurance contributions are paid. Subsequently, according to the results of the month, the salary is calculated, which serves as the basis for taxes and fees to the pension fund and the Social Security Fund.

Payroll example

For example, you can try to make a simple calculation of the remuneration for the work of an employee with time wages. Let his salary be 15 thousand rubles per month, and the size of the standard deduction (in accordance with the law) is 400 rubles per month.

Personal income tax is calculated according to the formula: (salary - deduction (400 rubles)) x 13/100.
With the selected initial data, it looks like this: (15,000 - 400) x 13/100 = 1,898 rubles.
Now, after calculating personal income tax, you can calculate the wages that are to be issued to the employee: salary - personal income tax:
15,000 - 1,898 = 13,102 rubles.

The result obtained is valid if the employee has worked all the due days of the month, otherwise the total will be less. To calculate it, you must first calculate the cost of days worked based on the employee's salary. Let's say that an employee was on sick leave and worked only 15 out of 21 working days of the month.

The first action: 1 5000/21 x 15 = 10 714.29 rubles.
Personal income tax calculation: (10,714.29 - 400) x 13/100 = 1,341 rubles.
Calculation of the amount to be issued: 10,714.29 - 1,341 = 9,373.29 rubles.

Of course, if the company provides additional payments, if the employee is entitled to other tax deductions, all this is also taken into account when calculating wages. As well as possible deductions from the accrued salary.

A little about taxes and payroll deductions

At any enterprise, the amount of accrued wages and the amount that the employee ultimately receives in his hands does not coincide: the second number is less. This is due to the fact that the real salary is the difference between the accrued salary and the amount to be withheld. In accordance with Article 137 of the Labor Code of the Russian Federation, there are several types of possible deductions:

• income tax individuals(currently it is 13% of all accrued income);
• other taxes and deductions from wages;
• advance paid to the employee;
• alimony for enforcement orders;
• compensation for material damage;
• compensation for unworked vacation days (withheld upon dismissal of an employee until the end of the vacation period, if the retiring person has already received paid vacation);
• overpayments arising from calculation errors;
• the accountable amounts not returned by the employee in a timely manner to the cashier of the enterprise;
• withholding in favor of repayment of loans, insurance premiums (based on the employee's application).

Before calculating the salary for issuance, you need to take into account that personal income tax is not charged on the amount of tax deductions both for the employee himself and for each of his children under 18 years of age (if we are talking about a full-time student, then up to 24 years). In addition, there are certain categories of citizens for whom certain tax deductions are provided.

Thus, an employee of the enterprise receives the amount of accrued wages, which has decreased by the amount of all deductions. However, it is impossible to “hold back” indefinitely, leaving the employee completely without remuneration, even if all the withholdings are legal. In accordance with the Labor Code of the Russian Federation, the maximum allowable amount of deductions is 20% of the accrued wages. In a number of cases, the threshold rises to 50%, but this is the maximum possible figure, and it is prohibited by law to increase it (even if it is necessary to withhold a certain amount under the writ of execution).

Payroll is a mandatory monthly procedure in every company where employees are employed. This process is inseparably associated with contributions to tax office, accordingly, requires high attention and great responsibility.

The procedure for calculating wages

So, let's take a look at how wages and other related nuances are calculated. The main points of this process in our state are regulated by the Labor Code, and the government acts as the guarantor of the relationship between the employer and the employee. This means that there is careful monitoring and control of the timely calculation of employees and the compliance of employers with payment deadlines. Article 136 of the Labor Code defines the payroll period - twice a calendar month.

In addition to this rule, each individual institution may have its own regulations on remuneration of employees, but they cannot change for the worse the rights of employees, in comparison with the criteria approved by the Labor Code. This means that if a company has established, by its internal regulations on labor remuneration, the issuance of wages only once a month, then it is breaking the law and can be brought to administrative responsibility. As for certain numbers, they are set by managers at their own discretion, in accordance with labor regulations and collective agreements.

For the most part, companies pay employees an advance payment and wages, although the Labor Code speaks directly about paying wages twice a month. When it comes to an advance payment, it is necessary to clearly stipulate its size and terms of payment, these data must be recorded by the internal local act.

It is worth noting that the amount of the advance payment, in contrast to the salary, is fixed, that is, it does not obey either the volume of work performed or the number of hours worked. The amount of the advance is set at the discretion of the company and remains unchanged over and over again.

Payroll principles

How are salaries calculated? When calculating it, you can use either of two possible options provided by the Legislation. Each of them has features:

• Payment twice a month. In this case, the documentation for accrual is submitted and processed twice a month, and each time it is necessary to pay contributions to the Pension Fund.
• Accruals once a month. In this situation, the salary is also calculated twice a month, but the payment consists of the advance part and the salary after deducting the advance. The first part is not subject to tax deductions.

Payroll documents

Let's consider on the basis of which documents the salary is calculated. The following documents serve as the basis for its formation:

1. Employee admission order. An extract from the order is sent to the accounting department, where the employee's personal card is formed on the basis of it and the personal account is registered. The employee's admission document displays information about the date from which he was hired, the amount of salary, allowances due, and so on. If the order was correctly drawn up and submitted to the accounting department in a timely manner, then the salary will be transferred on time.
2. Don't know what document is used to calculate your salary? The basic data that is required are given in the time sheet and staffing table.
3. Contract of employment.
4. Documents indicating the amount of work done (with piece-rate calculation).

In addition, there are documents, in the presence of which the size of wages can change both upward and downward. These include:

1. Service notes of various kinds.
2. Employee bonus order.
3. Collective agreement.
4. Regulations on remuneration.

Salary and salary

In order to understand how the salary is calculated, it is necessary, first of all, to be able to separate the following two concepts:

• Salary is the amount accrued to an employee by the accounting department for transfer to plastic card... It takes into account all allowances, bonuses, tax and other types of deductions for the established actually worked time period.
• Salary - small amount, paid to the employee as remuneration, prescribed in the employment agreement, in other words, zero rate to count subsequent payments. Taking into account information on the amount of salary of an employee hired, all actions for calculating wages are performed on the basis of an approved calculation procedure according to one of the possible systems - piecework or time-based.

Time and piecework pay

Quite often on the Internet, you can come across the question: “How is salary calculated in budgetary organizations and from private traders "? In government structures, the payment system labor activity and the procedure for calculating wages is determined by the Legislation, and in private enterprises - by the founders. But, regardless of the type of organization, payment for labor activity must be made in full compliance with the Labor Code of the Russian Federation. To date, two forms of remuneration have been established:

1. Time-based.
2. Piecework.

To eliminate errors and to simplify the process of calculating the amount of the cash payment due to the employee, a reconciled formula is used. Salaries are calculated for the hours actually worked as follows:

1. The salary is divided by the number of calendar working days and multiplied by the number of days actually worked.
2. All types of compensations and incentive payments are added to the result.
3. Further, from the received amount, income tax and retention (if necessary). In accordance with the Legislation, more than 20% of the total income cannot be withheld from wages.

With piecework wages, the company must keep personal statistics on product output. How is salary calculated in this case?

1. An indicator of the quantity of products or services produced (in accordance with orders) is taken and multiplied by the established prices.
2. Possible compensation and incentive charges are added to the result obtained, and bonuses for going out on holidays and non-working days are added to this amount.
3. A percentage of income tax and various deductions (if any) are deducted from the total amount. If you are interested in how alimony is calculated from wages, then this is done just at this step. Alimony is categorized as withholding.

In addition to the basic methods of calculating wages, there are additional ones. In these cases, the formula will differ slightly in terms of the constituent values:

1. Commission method. When using the calculation option, it is necessary to add a percentage of the amount of work performed to the amount of surcharges in the formula.
2. Chord method. The calculation of the salary before withholding income tax and other deductions is carried out on the basis of the list of work performed and in relation to the established deadlines and the amount of payment.
3. How is the salary calculated for the salary that is changed? In this case, the amount of accruals depends on the revenue made over a specified time period.

Director's salary

The director of the organization, like any other employee, needs to be paid a salary. However, quite often there is an opinion that the director is not paid a salary, is that so? In accordance with article 136 of the Labor Code, all employees of the enterprise, including managers, must be paid twice a month. The minimum wage per month cannot be lower than one minimum wage (Article 133 of the Labor Code of the Russian Federation).

This rule can be circumvented if the director goes on vacation at his own expense. Naturally, this option is suitable for few. It can only be used by companies that have temporarily suspended their activities, provided that only the head is on the staff.

Average monthly salary

Payment average monthly salary may be required in the following cases:

1. Compensation payments for unused rest / accrual of vacation pay / settlement upon dismissal.
2. Business travel.
3. Benefits for a sheet of temporary or absolute disability.
4. For termination of an employment agreement, reduction of an employee or calculation of severance pay.
5. Compensation for downtime due to force majeure or the fault of the employer.

In addition, the average monthly salary can be calculated at the request of banking institutions, executive services and other authorized organizations. TO average monthly earnings all kinds of remuneration and payments do not include, only what is accrued to the worker in the form of a salary, moreover, without withholding tax. So, this amount is not taken into account:

1. Burial assistance.
2. Child care payment.
3. Compensation for disability.
4. Maternity allowance.
5. One-time assistance for treatment, vacation, etc.
6. Compensation for travel, mobile communications, food, housing and communal services.

Important! For the correct calculation of the average monthly salary, the indicators of the entire last year are taken. The amount of the allowance and other payments is deducted from the result obtained, then this indicator is divided by the number of months that the employee has worked.

Payroll examples

For example, when calculating the salary of a certain employee, you should use the indicators of all applicable tax and social payments and information about the labor costs produced.

So, if for a period of 21 working days set as the time period for calculating wages, the employee worked for 20 days with a salary of 15 thousand rubles prescribed in the contract, then in this case, according to the formula for calculating wages for work time is charged as follows:

1. 15,000 x 20/21 = 14,285 rubles.
2. Add to this amount bonus in the amount of 10% of the salary - 14285 + 1500 = 15785 rubles.
3. Next, you should determine the deductions due to the employee - pension, social insurance, mandatory health insurance... These payments are paid to funds by the employer.
4. Let's deduct the income tax of 13% from the salary. Not sure how payroll income tax is calculated? Everything is extremely simple - the salary is multiplied by tax rate 13%. Consider in our example: 15785 x 0.13 = 2052.05.

If no other deductions are provided in this case, then the employee's salary will be 15785 - 2052.05 = 13,732.95 rubles.

Deductions and taxes

The difference between the wages prescribed in the employment contract and the actually paid is the sum of all kinds of deductions, which are divided into three groups:

1. Mandatory - prescribed by order judiciary on the basis of writs of execution (alimony, fines, compensation for damage caused, etc.).
2. By order of the head - for violation of labor laws or in the event of damage to property belonging to the organization.
3. At the discretion of the employee himself - for the implementation of non-cash payments when solving his social or domestic issues.

How are salaries calculated? To ensure that the charges are accurate and not approximate, at the enterprise in mandatory there must be a staffing table approved by the management, and a time sheet must be kept.

Thirteenth Salary

Most likely, everyone has heard about 13 salaries at least once. The thirteenth salary is an annual payment to an employee, which is formed from the total amount of the organization's income based on the results of the year. Most often, it is credited as an incentive before the New Year. As a rule, such payments are usually called bonuses based on the results of the year, but the people call it 13 salary, since usually the amount paid is equal to the average monthly salary.

How are 13 salaries calculated? The calculation of such bonuses is not regulated by either the Labor Code or other legislative acts. Accordingly, the process is carried out solely at the discretion of the employer. The amount and system of payment of 13 salaries is fixed in the internal local documentation, for example, in the Regulation on bonuses or collective agreement.

Since in Legislative acts 13 the salary is not spelled out, the accounting department has no right to carry it out as remuneration. This payment is documented in the organization's local records as a year-end bonus or employee compensation, depending on qualifications. Moreover, if the thirteenth salary is calculated taking into account the company's profit for the calendar year, then:

1. It cannot be counted before the end of the year.
2. Taxes and other deductions must be withheld from it, and this amount will be integrated into labor costs in accordance with Article 225 of the Tax Code of the Russian Federation.

Thirteenth Salary

How are 13 salaries calculated? Each employer independently decides on the accrual of incentive payments based on the results of the year. Typically 13 salaries are paid to military personnel, government officials and workers large companies, the turnover of which enables managers to reward personnel.

The amount of payment is set at the discretion of the administration, most often a percentage of the salary or the full amount of the average monthly wage is taken as the basis.

How 13 salaries are calculated per year

Before calculating the specified payment, you need to determine how it is spelled out according to the organization's internal documentation. There may be several options:

1. Bonuses for all personnel based on the results of the year.
2. Incentive payments to individual employees for good achievements, for example, increasing the company's profits.
3. Prize awarded to highly qualified specialists, and so on.

There are several options for calculating 13 salaries, these include:

1. Determination of a fixed amount. Suitable in cases where the bonus is paid only to some employees.
2. Establishing a certain percentage or calculation coefficient from the amount of salary for the year. In this case, employees who were employed less than a year ago, like everyone else, will receive the full bonus.
3. Accruals based on average annual earnings. This method is the most troublesome for the finance department, because it requires taking into account the actual time worked and the amount of payments for each month of the year for a specific employee. In this case, those who have worked for an incomplete calendar year will receive 13 salaries in an amount proportional to the hours worked. In addition, this scheme requires that salary increases be taken into account if they were made in the current calendar year. That is, when the 13th salary is calculated according to the size of the bonus, which is ¼ of the salary, which was increased twice in a year, then this year its amount will be higher than in the previous year.

In accordance with the contracts concluded with employees for the fulfillment of the stipulated job descriptions duties, the employer, regardless of who he is, an entrepreneur or entity, should be charged in deadlines pay remuneration. At the same time, the legislation establishes the minimum wage.

Salary is the remuneration that a business entity must pay to its employees.

Its size is determined by the labor contract signed by the employee with the management of the company. At the same time, the employer determines the salary based on the current at the enterprise, as well as such local acts as the Regulation on remuneration, Regulation on bonuses, Internal regulations, Collective agreement, etc.

The Labor Code of the Russian Federation defines provisions on social guarantees and benefits that must be taken into account when calculating employee benefits.

Payment for labor can be carried out either for the time worked or for the work performed.

The main document in its definition is. It is required in all wage systems. To calculate piecework wages, orders and other documents for accounting for production are also required.

Also, the Regulations may provide for bonuses as incentive payments.

According to the current standards, employees are paid not only remuneration for their work, but also the time of rest, downtime, periods of disability, as well as others. compensation payments.

There are surcharges for work on weekends and holidays, overtime and night hours, as well as surcharges for combining, special conditions labor, etc. In any case, when calculating these amounts, you need to take into account the information on the timesheet, the relevant legislation, etc.

In addition, it is necessary to take into account the locality in which the organization or individual entrepreneur carries out its activities, since regions and regions can establish regional multiplying coefficients, as well as "northern" allowances. So, for example, when carrying out activities in the Sverdlovsk region, the employer must add another 15% to the wages. But such coefficients are not available in all regions, as in Moscow they are completely absent.

Important!In accordance with the Labor Code of the Russian Federation, salaries must be paid at least twice a month. The calculation should be based on the hours actually worked by employees in each part of the month. Paying fixed amounts in advance if they do not correspond to the timesheet is a violation and may result in the employer being held liable.

The main document for calculating salaries is, according to which the salary is calculated and according to which it is paid, or the same. Here, not only the accrual amounts are fixed, but also deductions from the salary are made.

Minimum wage

Legislation establishes minimum size wages per month. It is necessary to regulate remuneration when it is defined in labor contracts. According to the Labor Code of the Russian Federation, the employer does not have the right to set an employee wages less than this amount, provided that he has worked for the standard duration.

This amount is approved every year, and sometimes several times during a given period. There is a minimum wage common for the whole country, as well as a regional one. It is also used in the determination of various benefits, including benefits for incapacity for work in the absence of seniority.

It is worth noting that if the organization operates in an area where regional coefficients or "northern" allowances are applied, then the minimum wage in the company is compared with the state established before these allowances are applied.

Important! From 01.01.2016 the minimum wage in Russia is 6204 rubles. We also draw your attention to the fact that there was a repeated increase in the minimum wage since July 2016, thus, from 01.07 a new standard in the amount of 7,500 rubles begins to operate. Note that the regions can set increased rates, so the minimum wage in Moscow is 17,300 rubles, and in St. Petersburg 11,700 rubles.

Employee payable taxes

Personal income tax

According to the Tax Code of the Russian Federation, the employee's income, which includes almost all payments provided for by the concluded labor contract, must be taxed on the income of the individual entrepreneur. The obligation to calculate and pay is borne by the employer, who at the same time acts as a tax agent. That is, he deducts taxes from wages before paying them.

There are two rates that are used to determine the tax on the salary of a resident - 13% and 35%. The first is mainly used to calculate income tax on the wages received by the employee, it is also used to calculate the tax on income received on dividends (until December 1, 2015, dividend income was calculated at a rate of 9%). The second applies if the employee receives gifts, winnings from an amount exceeding 4,000 rubles.

For non-residents, that is, persons arriving in the Russian Federation for less than 180 days, a tax rate of 30% should be used.

Attention! Organization or individual entrepreneur, as tax agent must calculate and pay personal income tax from the income received by citizens, after which reporting is provided - once a year and quarterly.

Other payroll taxes are currently not provided.

Tax deductions

The Tax Code of the Russian Federation makes it possible for an employee to use, if any, the following deductions when calculating tax:

• Standard - provided for children, and also, in certain cases, for the employee himself;
• Social - this deduction represents a reduction in the tax base by the amount of expenses for education, medical treatment, etc .;
• Property - a person can use it when buying or selling property (cars, houses, apartments, etc.);
• Investment - it can be used when performing transactions with securities.

These standard tax deductions are applied after the company has paid personal income tax to the budget and do not affect tax base when calculating taxes on employee wages.

Standard deductions for children in 2017

The main benefit for personal income tax is an standard deduction for children. Its size depends on their number, as well as the state of health of the child:

• 1400 rubles for the first;
• 1400 rubles for the second;
• 3000 rubles for the third and subsequent children;
• 12,000 rubles (6,000 rubles for trustees) for each disabled child under 18 years old or up to 24 years old when receiving full-time education.

For example. The employee has two children in the family, whose age does not exceed 10 years. Monthly income is 20 thousand rubles. If you do not apply the deduction, then the personal income tax will be 20 thousand rubles. * 13% = 2600, respectively, he will receive 17 400 rubles. However, having written an application for the application of deductions, he has the right to reduce the tax base on his salary by 2800 rubles for two children.

Applying the deductions, we get the following:

The base for calculating income tax will be 20,000 - 2800 = 17,200, so personal income tax will be 17,200 * 13% = 2,236 rubles in this case. The employee will save 364 rubles. In some cases, the employer himself pays income tax without charging these amounts from the employee, so it is always worth applying this benefit.

If the employee is single parent, then the size of this deduction is doubled.

Important!These benefits can be used as long as the employee's earnings from the beginning of the year cumulatively do not exceed 350,000 rubles. In the month where this amount has exceeded the allowable threshold, the deduction is not applied. From the beginning of the next year, the deduction base is calculated from zero. To receive it, the employee must write to the employer.

Employee Income Tax Benefits:

• 500 rubles a month is given to Heroes of the USSR and Russia, participants in hostilities, war veterans, blockade-Leningraders, prisoners, disabled workers of groups 1 and 2; as well as those who took part, evacuated during the Chernobyl accident, etc.
• 3,000 rubles - to victims of radiation exposure, invalids of the Second World War and other hostilities.

Employer payable taxes

When paying salaries to its employees, any employer must calculate and pay insurance premiums for this amount.

Taxpayers on general regime and "simplified" use the general tariff, which is equal to 30% (PFR + MHIF + FSS). However, there are limiting dimensions bases upon reaching which the interest rate can change.

Payroll taxes in 2016 in percent table:

The maximum base for contributions for 2017 was established on the basis of Government Decree No. 1255 approved on November 29, 2016.

The base for insurance premiums is calculated for each employee separately. For this, a special card for accounting for the amounts paid can be used. But the firm can develop its own format for this document.

In addition, if the enterprise has workplaces with harmful or dangerous working conditions in accordance with the one carried out, it is necessary to charge additional payments to the employees employed there. The rate, depending on the conditions, varies from 2% to 8%. The base cap limitation is not applied to such charges.

Important! If a taxpayer is on a simplified system and is engaged in a preferential type of activity, then he does not pay contributions to medical insurance and social insurance at all, and to the pension fund at a preferential rate - only until the maximum base is reached.

Payroll example

Let's say an organization or individual entrepreneur operates in the Sverdlovsk region. Consider the example of the manager Vasiliev, whose salary depends on the amount of time worked. According to staffing table his salary is 50 thousand rubles a month. The employee has three minor children. The settlement month is June. According to the production calendar for 2016, there are 21 working days in June, but the employee only worked 20 days.

Step 1. Determination of salary

The first step is to determine his salary. Since Vasiliev worked not 21 days, but 20, we calculate his daily income, for this 50 thousand rubles. divide by 21 days, we get 2,380.95 rubles. Now we multiply by the days worked: 2380.95 * 20 = 47 619 rubles.

Step 2. Surcharge coefficients

Due to the fact that the organization works in the Sverdlovsk region, the employee must receive a bonus of 15%. So, we get 47619 + 47619 * 15% = 47619 + 7142.85 = 54761.85

Step 3. Applying deductions

The next step is to take into account the deductions due to the employee, if any. In our case, Vasiliev has 3 children. For the first two, he is entitled to 2800 rubles, and for the third already 3000 rubles, in total we get 5800 rubles. Before applying the due deductions, it is necessary to compare his income from the beginning of the year with the threshold set for 2016 of RUB 350 thousand, exceeding which the deduction is not applied.

In our case, the income since the beginning of the year is less than 350 thousand rubles. Therefore, to calculate personal income tax, we will take the amount 54761, 85 - 5800 = 48961.81

Step 4. Calculation of personal income tax

Now we calculate the income tax, which is 13%. Let's take the amount, taking into account the application of deductions, and carry out the calculation: 48961.85 * 13% = 6365.04 rubles.

Step 5. Salary "on hand"

After income tax is deducted from the employee's income, he should receive 54 761.85 - 6365 = 48 396.85 in his hands.

Step 6. Calculation of taxes paid by the employer

Further, the employer must from own funds calculate and pay taxes to the Pension Fund, MHIF, FSS and contributions from accidents in accordance with the established rates indicated in the table above. Taxes will be calculated on wages, before deducting personal income tax from it, i.e. from the sum 54761, 85, we get:

PFR (22%) = 54761, 85 * 22% = 12 047, 61 rubles.

MHIF (5.1%) = 54761, 85 * 5.1% = 2792.85 rubles.

FSS (2.9%) = 54761.85 * 2.9% = 1588.09 rubles.

Contributions from accidents (0.2%)= 54761, 85 * 0.2% = 109, 52 rubles.

The total amount of taxes paid by the organization for the employee will be: 16 538.07 rubles.

Attention! To calculate the salary of an employee and taxes, you can use ours, which calculates in two variations: you can enter the salary before tax and based on the salary “on hand”.

Salary payment deadline

In June, amendments to the Labor Code were adopted, which re-determine the deadline for payment of wages in 2016 to an employee.

Now the payment date cannot be set later than 15 days from the end of the period for which it was charged. In this case, the payment must be made at least every fortnight. This means that the advance payment must be paid no later than the 30th day of the current month, and the rest - no later than the 15th day of the next month.

At the same time, the exact date when these events occur must be fixed in local acts on the internal order, labor contract, regulation on remuneration, etc.

Also, the same amendment increased compensation for delayed wages. Now it is calculated as 1/150 of the Central Bank's Key rate of the amount of unpaid earnings for every day of delay. Got bigger and administrative fines for this offense imposed on executive, entrepreneur or company.

Payroll tax payment deadlines

A single date was introduced in 2016 personal income tax transfers from the salary. Now it must be transferred to the budget no later than one day after the employee is paid the salary. It does not matter in what way it was produced - on a card, from a cash register or in any other way. However, this rule does not apply to sick leave and vacation pay.

For these two types of payments, income must now be transferred no later than the last day of the month where they were made. This makes it possible not to pay tax to the budget for each employee, but in one payment for all at once.

In case of late payment of tax, penalties may be charged. They are calculated taking into account 1/300 of the refinancing rate for each overdue day.

Important! Salary contributions in 2016, which include pension, medical, social insurance and injuries, must be paid no later than the 15th day of the month following the reporting month. If this time falls on a day off or a holiday, then the period is postponed to the first working day after the rest.

The calculation of wages depends on the payment systems adopted at the enterprise, which are fixed by the normative ones.In the employment contract concluded between the employer and the employee, the form of work and the payment system must be prescribed, indicating the tariff rate or the established salary for each specific case.

Remuneration for labor: forms and systems

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

Piecework remuneration implies remuneration for the actual volume of work (the number of manufactured units of products or services provided) at established rates per unit. Labor remuneration depends only on the number of units of products or services provided per month, does not depend on the amount of time spent or a fixed salary. Forms of piecework payment:

• piece-rate bonus;
• simple;
• piece-rate progressive;
• one-piece, etc.

The time-based payment system assumes payment according to a salary or a fixed daily or hourly rate. Monthly in this case depends on the actual hours worked for the month. It happens:

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

What does the salary consist of?

Labor remuneration consists of the main and additional parts.

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

• salary (tariff) payment, piecework;
• payment and additional payment for work on holidays (weekends);
• overtime hours;
• awards;
• premiums for skill, additional payments for harmful working conditions;
• additional payments for replacement and combination of professions, etc.

Additional payments include all additional payments calculated on the basis of average earnings:

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

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

Salary payment: features

The most common and simple payment for labor is salary payment. Under this system, the main indicator of successful work is compliance with the daily routine: working out the planned number of working days (hours) in billing period(month) guarantees the receipt of the full salary determined by the employment contract.

Official salary - a fixed amount of remuneration for performance job duties in a calendar month. It should be understood that the salary is not an amount "on hand" (received after withholding, but the amount to be accrued for work in a particular month (up to deduction of personal income tax and other deductions at the request of the employee).

Salary payment: how to calculate

To calculate the salary by salary (the formula is indicated below), the following indicators are required:

• the established official salary for a fully worked working period (calendar month) is a monthly salary;
• the size of the wage rate (hourly or daily), which determines a fixed amount of wages for each hour or day worked;
• a time sheet with an indication of the days (hours) actually worked.

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

How to calculate full-time salary

For employee A.A. Ogonkov LLC "Ogonyok" in the employment contract spelled out a monthly salary of 45,000 rubles.

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

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

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

In May and June, the employee's salary was 45,000 rubles per month, despite the different number of days worked.

How to calculate part-time salary payments

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

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

Incentives (bonuses, etc.) and other additional charges (except for salary) Sergeev V.V. in May 2017 were not appointed.

In this case, Sergeev V.The. (according to the formula for calculating the salary in the example that is being considered) the following salary for labor in May 2017 is assumed:

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

The question often arises: "How to correctly calculate the monthly salary?" We suggest using the following table, which shows the formula for calculating salary at work incomplete month.

The formula for calculating the salary at the tariff rate

When an employee is set not a monthly salary, but a daily or hourly wage rate, then the amount monetary reward per month is calculated as follows:

• at the established daily wage rate, the salary calculation is calculated according to the formula:

• at the hourly tariff rate determined by the regulatory enactments, the wages are calculated as follows:

Remuneration for work on schedule

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

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

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

With this accounting of working time at the enterprise:

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

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

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

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

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

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

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

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

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

Payroll when working on a schedule: example

The company "Ogonyok" has installed:

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

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

Salary is:

• for January - 1280 rubles x 8 days = 10240 rubles;
• for February - 1280 rubles x 6 days = 7680 rubles;
• for March - 1280 rubles x 9 days = 11,520 rubles.

Salary calculation upon dismissal

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

The employer who leaves the employee on the day of dismissal according to Labor Code pays all amounts due to him on remuneration against the calculation:

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

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

Lvov S.S. resigns from TES LLC on August 7, 2017 of his own free will. On the day of dismissal, the employer is obliged to calculate and pay the salary for work in August, a bonus, a personal allowance, monetary compensation for days of non-holiday leave, that is, to make the final calculation.

According to the labor agreement Lvov S.S. the following charges have been established:

• full-time salary - 8,300 rubles;
• personal supplement - 2000 rubles;
• for work in harmful conditions, the additional payment is 4 percent of the salary;
• monthly bonus - 150% for a full working month;
• additional payment for night work - 40% to the hourly rate.

He worked on cumulative time tracking, his shift schedule was "three days later". The hourly rate according to local regulations in TES LLC is calculated by the average monthly number of hours per year and in 2017 is 8300 / (1973/12) = 50.48 rubles.

S.S. Lvov is supposed to financial compensation for days of non-cultivated vacation - for 9.34 days.

According to the report card, in August (up to the 7th day inclusive), he worked two full shifts of 22 hours (44 working hours).

At the final settlement, he was credited with:

• salary payment - 2 shifts x 22 x 50.48 rubles. = 2221.12 rubles;
• bonus for hours worked - 2221.12 rubles x 150% = 3331.68 rubles;
• personal surcharge for worked shifts - 2000 rubles / 8 (planned number of shifts per month) x 2 shifts = 500 rubles;
• nighttime surcharge - (50.48 rubles x 16) x40% = 323.08 rubles;
• additional payment for harm - 2221.12 x 4% = 88.84 rubles;
• compensation for days of non-holiday vacation - 769.53 rubles. x 9.34 = 7187.41 rubles, where 769.53 rubles is the average daily earnings for calculating vacation.

Total salary with all additional charges will be 13622.13 rubles.

From this amount, it is supposed to withhold income tax (13 percent of the accrued amount): 13622.13 x 13% = 1771 rubles.

Lvov S.S. will receive in hand minus personal income tax: 11851.13 rubles.

Conclusion

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

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

So, the calculation of wages to employees is made on the basis of:

• an employment contract between an employer and an employee;
• an admission order indicating the day of commencement of employment with the employer;
• production time sheet;
• local regulations(orders for promotion or regulations on remuneration and others);
• production orders, certificates of completion, etc.

Each accrual for the payment of monetary remuneration for labor must be accompanied by a document and a regulatory act.

Payroll accounting is a painstaking and responsible job. Wanting to control their income, many workers do not know how to correctly calculate the salary on their own. Let's take a comprehensive look at this topic.

You can use the online calculator below to calculate your salary.

Monthly salary:

Working days per month:

Number of days worked:

The amount of wages per month, net of personal income tax, will be:
rub.

To make a salary calculation, you need individual data. For the calculation, two categories of numbers are needed:

1. Amounts to be charged.

For the calculation, the following data is required:

1. Amount of monthly salary or rate. Payroll is done by two methods: time-based and piece-rate. Time wages depend on the amount of time spent at work and is not related to the amount of work performed. At the same time, it does not matter how much a person has done in a day, the main thing is that he is at the workplace. His stay or absence is noted in the work sheet, according to which payment is made. Piecework wages, on the contrary, are aimed at the development of volumes of work or products.
2. The amount of allowances received for length of service, professional skill, and others.
3. Amount, if any.
4. Other allowances.

All the available data is added, the result is "dirty" income.

Next, you need to calculate the deductions that will be made. Deductions are considered as follows - initially, it is deducted from the "dirty" income. For most citizens, it is 13%. If an employee receives less than 40 thousand rubles, then he is entitled to tax deduction 400 rubles. It must be taken into account that there are categories that, although they are subject to the same interest rate Personal income tax, but have significant concessions in the form of additional deductions. For example, those who have minor children and with incomes less than 280 thousand will receive a deduction of one thousand rubles for each minor.

These conditions are extended for those children who enroll in full-time education.

Received after withholding personal income tax the amount is the amount of salary that is due to this employee for a month, but for sure this amount he will not get his hands on it. This is because the following points will be deducted from net income:

1. Prepaid expense. According to the legislation of the Russian Federation, all employers are obliged to make a transfer twice a month. As a rule, it is fixed and changes only with an increase in salary.
2. The amount of alimony payments.
3. The amount of deductions for repayment of loans, borrowings, installments.
4. Compensation for material damage caused to the company.
5. Refund of amounts erroneously credited in the last month.

If an employee has a certificate of incapacity for work opened in a month, then they are calculated according to the average. The calculation of the average monthly salary is based on income for the last 12 months worked, if an employee has been working for less than a year in the organization, then it is calculated based on the period of work.

Payroll formula

Even a person who has neither an economics nor an accounting education will find it easy to understand how the payroll formula is applied. It's pretty simple:

1. Take a salary or.
2. Add all required allowances to it.
3. Subtract personal income tax from the received amount.
4. Take away all required deductions.

In practice, such a simple method can be quite problematic, because nuances are important when calculating salaries. Here it is impossible to roughly estimate the payment of salaries, but it is important to calculate everything to the last penny.

So, for workers with a fixed salary, you can use the following formula, with its help you will understand how to calculate the salary by salary:

((Salary + surcharge + bonus) - tax deduction) - 13% personal income tax = salary

If an incomplete month has been worked, then it is necessary to calculate how much the salary will be paid, because all other payments are considered from this value.

To do this, you need to know how:

1. Salary / for the number of working days in this month.
2. The amount received in rubles will represent the average daily payment in a particular month.
3. The amount received is multiplied by the number of days actually worked. As a result, we get not only the amount of the salary due to be paid, but also the figure from which subsequent additional payments will be calculated.

1. Quantity .
2. Interest rate.

According to generally accepted Russian norms the seniority bonus has the following percentages:

1. 10% for those who have worked for more than one year, but less than five years.
2. 15% if the experience is from five to ten years.
3. 20%, if the seniority is from ten to fifteen years.
4. 30% to all those who have worked for more than fifteen years.

The rest of the surcharges will be divided into interest and fixed. However, regardless of this, they are charged in the same way. At fixed amount delivery, but not worked out a full month, the amount of the surcharge must also be divided by the number of working days. The result is multiplied by the time actually worked.

The situation is a little more complicated with piecework payment. Here, the employee must clearly know what is the price of the volume of work performed or the output produced.

If, for example, for every kilogram of nails produced, a person is paid an amount of X, then he must do the following step by step:

1. Find out the exact volume of products produced in a month.
2. Multiply the received amount by fixed rate- we get W.
3. The amount received is multiplied by the percentage of the bonus (P).
4. The figure Y is multiplied by the percentage for the length of service (B).
5. U + P + B = ZP

Calculation of wages, taking into account the regional coefficient

Selected regions Russian Federation have their own established regional coefficient. In one region, there may be several of them, because the coefficient is assigned by district.

The established coefficients have a gradation from 1.15 to 2.0.

The lowest rate is found in the most convenient areas for living. The highest rates, on the contrary, are in those areas where climatic and other conditions are considered the most unfavorable.

This measure is aimed at increasing wages in order to prevent the outflow of the population. When establishing the coefficient, they are taken into account climatic conditions, as well as other indicators affecting the standard of living and human satisfaction.

The lowest rates in the following areas:

1. Vologda.
2. Perm.
3. Sverdlovsk.
4. Orenburg.
5. Chelyabinsk.
6. Kurgan.

The same amount will be paid in Udmurtia and Bashkortostan.

The highest rates in such lands:

1. Kamchatka.
2. Sakhalin Region.
3. Chukotka and the regions that surround it.
4. Kurile Islands.
5. Yakutia.
6. Lands adjacent to the Arctic Ocean.

The calculation of salaries by salary in the presence of a regional coefficient is quite simple. It is necessary to multiply the dirty amount of income, that is, the one that is available before the deduction of personal income tax, by the required figure. If we are talking about a district with a coefficient of 2.0, then everything earned is doubled, it means the salary, bonus, salary increments. Only those amounts that are paid one-time are not subject to doubling, for example, material help, travel and other payments of a one-time nature.

The calculation and payment of the coefficient is made together with the salary. It cannot be paid separately from it, like a bonus or promotion.

Payroll examples

Before we start considering specific examples, it is necessary to summarize all of the above:

1. The procedure for calculating the earned is always the same - all payments are added separately and all amounts to be deducted are also separately. The difference between these amounts is the net income that the employer is obliged to pay.
2. Salaries, rates, bonuses, allowances are all registered in local regulatory documents... Everything that is not spelled out there can be paid only at the goodwill of the employer.
3. The regional coefficient is adopted for state level... It must be applied for every employee, without exception, and be counted according to the legalized size.
4. Personal income tax for all individuals 13%.

Here are some examples of payroll calculation.

Let's start with the simplest example: an employee has a salary of 22,000 rubles. He has no other allowances. But over the past month, instead of the 23 prescribed days, he worked only 19. In addition, he was given an advance payment of 7,000 rubles. It is necessary to calculate how much to add to his salary.

1. 22,000/23 = 956.52 rubles. in one working day.
2. 956.52 * 19 = 18,173.88 rubles.
3. 18173.88 - 400 (amount due deduction) = 17773.88 rubles.
4. 17773.88 * 0.13 = 2310.6 - the amount of personal income tax.
5. 17773.88 - 2310.6 = 15463.28 rubles. net salary.
6. 15463.88 - 7000 advance = 8463.88 rubles. will be issued to the card.

Let's take a more complex example: an employee has a salary of 28,000 rubles, he worked for this enterprise is already 6.5 years old, therefore he receives a seniority supplement in the amount of 15% of his salary. In addition, this month he will receive a bonus of 25% of his salary. But he will have to pay alimony for two children, besides, he took an advance payment of 20,000 rubles. Let's take into account the fact that he lives in Kamchatka and has a multiplying coefficient of 2.0.

1. Let's calculate the length of service, it is calculated from the salary 28,000 * 15% = 32,200 rubles.
2. Let's calculate the premium 32,200 * 25% = 40,250 rubles.
3. 40250 * 2.0 = 80500 rubles.
4. 80500-400 tax deduction = 80100.
5. 80100 * 0.13 = 10413 personal income tax.
6. 80100-10413 = 69687 rubles.
7. 69687 * 0.33 alimony for two children = 22996.71 rubles.
8. 69687-22996.71 = 46690.29 rubles.
9. 46690.29-20000 = 26690.29 rubles. to be issued to the card.

On the Internet, you can find a payroll calculator that will help you find the answer to the questions:

• how to calculate the average monthly salary;
• how to calculate salaries and calculate personal income tax;
• as well as many other things.

The payroll calculator makes automatic calculations. The user only needs to fill in the empty boxes with individual information and get the result.

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