Components of the wage fund. What is the wage fund (WF): structure, calculation formula. Planning and calculation of the wage fund in excel

As you know, the financial condition of any enterprise includes profits and costs, which, in turn, are divided into variable and constant. Payment of wages is a fixed cost, because without systematic payment, not a single employee will work. In order to correctly form the economy of an organization, it is necessary to calculate the wage fund: this will allow you to avoid unpleasant situations and predict the net profit after deducting costs.

At the legislative level, the concept of “wage fund” is not fixed in any way, but in general it means the total amount of money paid by the employer to employees performing work duties.

It is worth noting that payroll is needed in enterprises primarily for planning costs, which sometimes reach 70% of profit. Most often, it is planned for a year or quarter, and at the end of the reporting period, thanks to it, it is possible to compare planned and actual costs in order to further optimize the company’s expenses.

Let's look at an illustrative example:

The number of employees of Parus LLC reaches 20 people. The payroll provided 4,000,000 rubles for the payment of salaries along with monthly bonuses for 2016. According to Art. 134 of the Labor Code of the Russian Federation, the employer is obliged to systematically carry out indexation, i.e. increase employee salaries in accordance with its level. At the beginning of 2017, the indexation rate was 5.4%, which was taken into account when forming the payroll for the second quarter, and it was compiled taking into account indexation. This made it possible to increase wages and predict the overall costs of the enterprise.

PHOT: what does it consist of?

When forming a payroll, employers must take into account all costs in cash or in kind:

• Salaries of employees;
• Natural products issued as wages;
• Compensation for work on holidays, weekends, and at night;
• Any bonuses paid systematically: for an increased volume of work, length of service, etc.;
• Additional pay for work in dangerous or harmful conditions;
• Salaries for employees who are not part of the staff and perform one-time services under a civil contract;
• Payment for unworked time: being on educational or maternity leave, participation in public works, annual paid leave, compensation for downtime not through the fault of employees, forced time off, etc.;
• Incentive payments: incentives for conscientious work, benefits for the purchase of shares in the organization, etc.;
• Additional payments: payment for business trips, payment of temporary disability benefits, compensation for damage caused, transfers for sick leave.

What does not need to be included in the payroll:

• One-time bonuses;
• Financial assistance to employees;
• Dividends to employees;
• Loans, benefits, compensation for vacation trips, etc.;
• Awards from individual company funds.

Very often, payroll is confused with the wage fund, but in the latter case the concept includes only wages, while payroll includes salaries, sick leave, vacation pay and any other types of payments. The wages and salaries include only bonuses, additional payments, allowances, salaries and compensation for work in dangerous or harmful conditions.

In fact, the wage fund is a component of the wage fund and must be taken into account when planning it. The amount of the salary is determined with the deduction of social payments. For example:

In January 2017, Spectra LLC received 450,000 rubles, of which 220,000 were paid as salaries, and 150,000 rubles. – in advance for the next month (February). Thus, the payroll for January is 450,000 rubles, and the salary for the same month is 370,000 rubles, because it included salaries and advance payments. The balance is 80,000 rubles, which can be spent on incentive payments, sick leave, etc.

How to calculate the wage fund?

The importance of correctly calculating the payroll cannot be underestimated: this allows you to predict the amount of costs for wages and other payments included in the fund, as well as motivate the team to a higher level of performance of work duties.

What documents will be needed to determine the payroll:

• Orders and payslips. The latter contain information about accrued salaries and are documented in the accounting department;
• Staffing table: the salary amount is indicated depending on the employee’s position, as well as the number of staff members. Compilation is usually carried out by personnel department employees;
• Time sheets include information about the number of hours and days worked for a certain period, as well as vacation and sick leave days. Managed by shift seniors, department heads or personnel officers.

Certain time intervals are used for calculation (for example, a calendar year), while a clear formula for determining the wage fund is not established by law. Most employers for this purpose use the method of calculating the average monthly salary of employees, multiplied by their number and by the billing period. For example:

The average salary, taking into account monthly bonuses and various allowances for the employees of Alliance LLC, is 45,000 rubles; there are 15 employees on staff. The payroll amount for one month will be 900,000 rubles, and for a year – 10,800,000.

If the organization has a large number of personnel, to determine the payroll, it is more convenient to distribute it into subgroups:

• management team;
• middle management;
• ordinary employees;
• service workers.

To determine the payroll amount in this case, you must do the following:

• Determine the average salary, multiply by the number of people in each of the above subgroups;
• Calculate the average monthly salary at the enterprise, multiply by the number of months in the reporting period.

If the enterprise uses a complex incentive policy and has a large number of employees, it is more advisable to use the following formula to calculate the payroll:

Salary * (salary or tariff + various allowances + regional coefficient).

This formula is best used to calculate the payroll when calculating for each of the subgroups (categories of employees).

• The time sheet establishes the total number of hours worked for each employee;
• The total number of employees is identified, then the number of personnel in each subgroup is calculated depending on the positions;
• The total hours worked are divided by the average number of employees of individual categories;
• The resulting amount of time is multiplied by the average number of payments in each category;
• The amount of money transferred to account for all categories of employees is determined, then it is multiplied by the total number of days worked during the year.

• Determine the amount of all funds paid for the year;
• Calculate the average monthly number of days worked;
• Divide the total number of working days by 12 months.

When calculating the daily payroll, a similar algorithm to the monthly one is used, but it is worth considering that the number of days in a month will be equal to 30, even if the period actually has 28, 29 or 31 days.

Payroll fund: how is it calculated?

There is no formula established by law for calculating the wage fund, so it must be approved in the company’s internal regulations. What can be included in the FZP:

• Payment for time worked, bonuses, etc.;
• Costs of food, travel, compensation for utilities, etc.;
• Payment for unworked periods (vacations, sick leave, etc.);
• Incentive and incentive payments.

To calculate the gross pay, you can use any of the following formulas:

• Average salary of employees * their number * 12 months;
• Average earnings in the company * index in the company in general * number of employees. This option is suitable for determining the payroll for each department of the organization.

If, at the end of the reporting period, overexpenditure of the wages and salaries was identified, it is necessary to improve the enterprise’s marketing policy and financial planning deficiencies in order to optimize its economy and avoid mistakes. In addition, the dynamics of payroll and wages can determine the material well-being of not only employees, but also the company as a whole.

Payroll is the total wages of all employees of an enterprise, firm, or organization. Includes all payments, including social.

It is calculated for a certain period of time, for example, for a month or quarter, but is determined and depends on the situation in the market for services and goods, on how much labor costs, inflation and a number of other factors.

The state establishes only minimum wage level, the maximum is not limited and depends on the employee himself, his contribution to the activities of the enterprise.

Payroll is an integral part production costs. The composition is determined by current legislation.

Composition and structure

What does it consist of? The payroll includes the following elements:

In the payroll not included:

• targeted payments and bonuses from special funds;
• bonus for the year;
• financial assistance of all types;
• some pension supplements;
• some compensation, for example, for price increases;
• gratuitous loans, payment for travel, vouchers, social benefits;
• payment of dividends.

The structure of the wage fund at the enterprise table:

What does FZP apply to?

Payroll is payment actually completed employees of the enterprise of work. Includes:

• remuneration for work, in kind and in money, both for time worked and for time not worked;
• compensation related to working conditions;
• all kinds of labor stimulation, for example, allowances and bonuses;
• expenses for accommodation, food, etc.

Social payments are not included in the FZP.

The difference in the composition of payroll and wages

Payroll includes all payments to employees of the enterprise, including personal wages.

At the same time, as we have already said, the wages and salaries only include payment for actual work done and related incentives and compensation.

Instructions on how to compose

I must say that payroll can be like daily, monthly, quarterly, annual(read more about how the annual payroll and wages are calculated). When calculating it, it is necessary to process all types of incentives, bonuses, compensations, rates, official salaries, and tariffs existing in the organization.

Simplified calculation scheme: you need to sum up the wages of all employees with a salary and multiply the amount by the number of months of the time period for which calculations are made, for example, by a year, i.e. multiply by 12.

Payroll can be calculated for any period, at least for a day.

If the organization has employees with hourly rate, then we determine the number of working hours. Then we sum up the hourly rates of workers and multiply by the total number of working hours.

For workers with piecework payment— prices are multiplied by the volume of planned work. At the final stage, everything is summed up, and the allowances, compensations and social benefits existing in the organization are added.

Read more about wages and salaries.

Calculation

Calculation of the salary is nothing, actually no different from payroll calculation. Only it does not include payments not related to the work performed.

It should be noted that the calculation in each industry is carried out taking into account its features. That is, for a budget organization, calculations are made differently than, for example, for a mining enterprise. But, unfortunately, we do not have the opportunity to consider all types of calculations, so we had to limit ourselves to only the above simplified diagram.

For those who want to receive complete and detailed information We recommend that you consult specialized literature.

In our short article we touched only on wages, in our opinion, main component activities of any organization.

The ultimate goal of any enterprise in market conditions is making a profit.

And the worker, accordingly, is fair rewards for your work. The fulfillment of an organization's plans depends on how each of its employees works. And he works the way he is paid.

This is a simple conclusion. In the process of activity of an organization, firm, enterprise, it is necessary pay special attention to the formation of funds, both wages and salaries, taking into account all their components. And, of course, don’t forget to pay for the work done.

Calculation of the wage fund is one of the main stages of a company's budget planning, errors in the calculation of which can lead to negative consequences. Correct accounting of payments to personnel makes it possible to effectively predict the volume of labor costs, and they, as a rule, account for almost a third of the company’s total expenses. How to calculate the wage fund (payroll) , We will find out from this article.

Formation of the wage fund

Despite the fact that the legislation does not define the concept of “wage fund”, this term considers the total amount of funds paid to employees for the performance of labor and official duties during a given period, as well as compensation and incentive payments regulated by the Russian Federation legislation and internal company orders.

Let's look at what is included in the wage fund. These are payments to employees:

• bonuses (including quarterly and annual);
• , allowances/additional payments (for length of service, regional coefficients, etc.);
• payments upon dismissal in municipal and state institutions.

In addition to the listed payments, the wage fund includes payments calculated based on average earnings, due to employees at a time when they are not performing direct work duties (vacations, business trips).

Thus, the wage fund is the total cost of the company for paying staff.

Payroll (payroll fund): what does it consist of?

Since the wage fund and its structure are defined as a set of payments to personnel, the formula for its calculation can be presented as follows:

Payroll = Salary + Incentive payments + Compensation payments

How to calculate payroll: basic formula

The calculations are based on documents relating to the recording of contingent working hours and the amount of payments: staffing table, time sheets, payslips for the calculation and payment of wages, as well as orders of the head for personnel.

The current legal regulations in the Russian Federation do not provide a clear algorithm for calculating the payroll, but the successful practice of many companies and government agencies calculates the wage fund (formula) as the product of the average salary and the total number of employees for a given period, for example, a year.

FOT = H × Z avg, where

N – number of employees,

Z av – average salary.

The calculated average salary values ​​are multiplied by the number of employees in each category or production structure - this is how the final result is calculated based on the amount of average salaries in the company, which is then multiplied by the number of months of the reporting period. This method of the total value of the fund is very approximate, and the wage fund, the calculation formula for which is demonstrated above, is not sufficiently specific; its size usually does not coincide with the reporting data. Nevertheless, this formula is the main one when working on calculating the payroll, although several methods are used to determine the size of the payroll.

Payroll planning

Before you start planning your payroll , carry out an analysis of the wage fund, calculating payments for the previous year reflected in the financial statements.

All payments included in the payroll are recorded in the accounting records. 70, the wage fund represents the debit turnover on account 70 for the reporting period.

The above formula shows the enlarged (general) planning method. In addition to it, there are 3 more calculation methods:

• Element-by-element method, in which the payroll for the time worked is taken as a basis separately for certain groups of employees - piece workers, time workers, specialists, command staff. Calculate like this:
  • for piece workers, multiplying the values ​​of the number, payroll of piece workers, tariff rates with coefficients;
  • for temporary workers - FOT pov x H;
  • for management and specialists - by multiplying the official salaries of personnel by the contingent working in these positions.

All additional payments and bonuses are added to the result. By adding the totals, you get the total payroll for the time worked. To get a complete picture, the result is summed up with the payroll for the time not worked. The resulting payroll includes much more accurate information and reflects the company’s level of labor costs;

• Extrapolation method based on an in-depth analysis of factors influencing the state of affairs in the company. In this approach, one first analyzes labor costs for the past year, then forecasts these costs for the current year, planning for expected expenses. Next, deviations are calculated and costs that can be reduced are analyzed. Based on the analytical work carried out, a draft payroll is drawn up, which is approved by the manager;
• Normative. Here, level and incremental standards are used, calculated, for example, as the ratio of the payroll of the reporting year to the volume of production for the same period. Note that regulatory methods are usually used in large companies with planning services for the efficiency of economic processes.

So, the wage fund and the procedure for its formation are very complicated for an untrained worker. Competent construction of a payroll requires a thoughtful approach from a qualified specialist who is able to analyze and predict the situation on the market and directly in the company.

What payroll taxes does the state require from Russian individual entrepreneurs and legal entities? The wage fund consists not only of wages, but also of all transfers by the employer in favor of employees. Most of these charges are taxable. In addition to taxes, individual entrepreneurs and legal entities are required to make monthly payments of certain other mandatory payments. We describe which ones exactly below.

In accordance with Russian legislation, individual entrepreneurs, all enterprises and institutions that hire employees, act as their tax agents and make monthly deductions from the payroll fund.

The employees themselves, that is, individuals, are excluded from the process of transferring taxes. They can only find out about the payment of mandatory payments from a salary receipt or a certificate in form 2-NDFL.

This procedure was adopted for the convenience of the federal tax service. It is easier for its employees to control organizations than to deal with each taxpayer separately.

Charges to the wage fund appear monthly.

Charges to the wage fund appear monthly. The task of each employer is to pay them within the period prescribed by law and in full. This list includes:

1. Taxes on personal income - from employee wages, sick leave and vacation pay, bonuses and other payments that are transferred to employees based on the results of their professional activities.
2. Mandatory transfers to specialized funds - pension, as well as social and medical insurance.

Characteristics of taxes and mandatory payments from the payroll

Next, we will look in detail at what wage accruals the law requires from employers in 2018, during what time periods, and in what volume. Also, all categories of mandatory payments and taxes will be presented below in the form of a convenient table.

Timely payment of personal income tax for all employees is an important part of payroll payments

The main payroll tax is personal income tax., personal income tax. The amount of this tax paid by residents of the Russian Federation - and this includes the majority of employees - is 13% of the total accrual amount.

If the organization’s staff includes a foreign citizen, that is, a tax resident of another state, 30% of the accrual amount is required to be paid to the Russian budget. Such situations occur much less frequently in practice, but they are still worth remembering.

Tax payment is made on the same day as the transfer (issue) of money to the employee. Most often, personal income tax is paid on wages, as well as vacation pay, sick leave and bonuses. Please note that it is necessary to pay personal income tax on wages only once a month; payment of this tax on the so-called “advance” is not provided.

Mandatory payments from the payroll to various funds

The law also obliges employers to make monthly several types of mandatory payments for employees in favor of various insurance funds - social and medical. It is also the responsibility of entrepreneurs and organizations to pay pension contributions for all their employees.

Currently, the following rates are provided for these categories of payments (of the total payment amount)::

• health insurance - 5.1%;
• social insurance - 2.9% (can be increased in hazardous and hazardous industries);
• pension contributions - 22%.

note that individual entrepreneurs are not required to pay social insurance contributions, this category applies only to legal entities. An exception is the situation when an entrepreneur wants to transfer funds to social insurance voluntarily.

The law obliges employers to make monthly several types of mandatory payments for employees to various insurance funds.

Balance sheet data - where is the payroll and where is the full salary

The wage fund in the balance sheet is recorded on credit 70, in debit lines 91, 26, 25, 20 and 08. Do not confuse payroll with payroll- the latter contains exclusively transfers to employees for work activities minus all other payments. The wage fund in the balance sheet is recorded in K70 D20.

Table - all payments and transfers are clear

In order not to get confused in the list of mandatory payments assessed by the state on the wage fund of individual entrepreneurs and legal entities, use the simple and convenient table below.

Russian legislation provides for penalties for non-payment of any taxes and mandatory payments.

Example of calculations and transfers - calculation of payroll and all mandatory payments

Let's look at how the volume of taxes and mandatory payments from the payroll fund is calculated in 2018 using the example of the fictitious organization LLC "Flowers". Let’s assume that the organization employs 18 employees, 16 of whom are tax residents of Russia (that is, they pay 13% personal income tax), and the other 2 are non-residents (that is, 30% personal income tax for them).

The salary of 5 employees is 15,000 rubles (including two foreign citizens), 5 others - 18,000 rubles, 3 - 25,000 rubles, 4 - 30,000 rubles and 1 - 40,000 rubles. No other accruals other than employee wages were made this month. First, we calculate the size of the wage fund for this month:

(5 * 15,000) + (5 * 18,000) + (3 * 25,000) + (4* 30,000) + 40,000 = 400,000 rubles.

At the same time, the total salary of tax residents is 370,000 rubles, and non-residents - 30,000 rubles. Now let’s calculate what and in what amount the employer will pay to the budget and insurance funds:

1. Personal income tax of tax residents. 370,000 * 13% = 48,100 rubles.
2. Personal income tax of non-residents. 30,000 * 30% = 9,000 rubles.
3. Pension contributions. 400,000 * 22% = 88,000 rubles.
4. Health insurance premiums. 400,000 * 5.1% = 20,400 rubles.
5. Social insurance contributions. 400,000 * 2.9% = 11,600 rubles.

Thus, the total value of all mandatory payments to the budget and insurance premiums for an organization whose monthly payroll amounted to 400,000 rubles will be 177,100 rubles. That is, the cost of paying employees and accompanying accruals will be equal to 577,100 rubles.

Responsibility for non-payment of taxes from the payroll

Russian legislation provides for penalties for non-payment of any taxes and mandatory payments, as well as late transfer or failure to pay on time. For overdue insurance premiums, you will have to add 20% to 40% of the unpaid value to the payment amount. Failure to pay taxes on time will result in an administrative fine. Its size, as a rule, is from 2 to 5 thousand rubles.

Conclusion

In the Russian Federation, employers perform the duties of tax agents for hired employees, therefore, from the entire wage fund. Thus, legal entities and individual entrepreneurs are required to timely pay taxes to the budget and insurance transfers to specialized funds. For failure to fulfill these obligations, regulatory authorities have the right to impose penalties on the employer.

The wage fund - the calculation formula and assessment of the effectiveness of the current motivation system are important aspects of planning the organization's budget. In this case, inaccuracies and erroneous actions can have very adverse consequences. How to correctly calculate the wage fund (WF) is described in detail in our article.

Concept and structure of payroll

In our country, the concept of “wage fund” is not directly enshrined in law. However, based on the opinions of experts and recommendations of accountants, we can conclude that this term refers to the total amount of labor-related funds paid by the employer to its employees over a certain period of time.

The following payments made to employees are counted in the payroll:

• remuneration for labor (salary, payments according to the piecework or tariff system);
• bonuses and other incentive payments;
• additional payments and allowances (percentage allowances, regional coefficient).

From the payroll funds, employees are paid both payments established by the regulations of the Russian Federation, and payments determined by the internal administrative documents of the organization:

• wages;
• financial incentives;
• quarterly bonuses;
• premium rates (for example, for complexity, tension, special working conditions, etc.) with a compensatory focus.

An essential requirement of the approved structure of types of expenses, in accordance with clause 5(1).1 of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, is the reflection of expenses for payments upon dismissal associated with organizational and staffing events. The presented payments are reflected in the payroll of state and municipal institutions. Starting with the budgets for 2018, the edition prepared taking into account the changes introduced by Order of the Ministry of Finance of Russia dated June 9, 2017 No. 87n is used.

Without touching on specific cases, another element of the payroll structure can be called the volume of funds aimed at adequately increasing wages while increasing the general level of prices for goods and services.

In addition, along with the payments listed above, the fund may also include payments due to employees during the period of non-fulfillment of labor duties, when, according to current legislation, their earnings are retained for them (vacations, payments during temporary disability), as well as business trips, during which also no wages are calculated, but average earnings are maintained.

Thus, the payroll represents the total amount of funds spent by the enterprise on paying for the activities of its employees, including all social compensations. Depending on what period of time is taken into account, the resource under study can be:

• sentry;
• daytime;
• monthly;
• annual

Preparation for calculation

Not only the size of the enterprise’s total income, but also the level of motivation of the workforce depends on the correct calculation of the volume of investments spent. Verified accounting of all payments due to employees allows for effective planning and forecasting of the amount of funds spent on labor activities.

To successfully carry out settlement measures, it is necessary to prepare documentation regarding the accounting of the number of employees, the duration of work of each of them and the amount of compensation payments:

All values ​​are verified for the required time interval (for example, a calendar year) and calculated according to established formulas.

How to calculate payroll, examples and calculation criteria?

In Russian legislation, the formula for calculating the payroll is not clearly established. However, the verified practice of enterprises and some government agencies shows that this indicator is calculated as the product of the average salary of employees by their total number for one calendar year.

If there is a significant number of employees, it is advisable to pre-distribute the personnel into subgroups:

• management team;
• middle managers;
• ordinary specialists;
• service workers.

The calculated average wages are multiplied by the number of people in each subgroup, after which the total amount of average wages for the enterprise is found, which is subsequently multiplied by the number of months in the established reporting period.

Don't know your rights?

With a more complex incentive policy of the organization and a significant number of personnel, it is more appropriate to carry out the calculation monthly based on the following formula:

FOT = salary × (T + N + Rk),

where ZP is wages, T is a fixed tariff or salary, N is all kinds of additional allowances (for length of service, class qualifications, special working conditions, etc.), Rk is the established regional coefficient.

According to the presented formula, it is more expedient to calculate the payroll for each of the subgroups of the organization. In this case, the association of employees should be carried out according to homogeneous indicators of the final salary.

As an example, we can take a sample calculation of the monthly wage fund of the Office of the Federal Antimonopoly Service, approved by order of the Federal Antimonopoly Service of Russia dated 04/05/2016

No. 409/16 and involves filling out a special table:

How is the wage fund calculated, the procedure for calculating the annual, average monthly, daily and hourly payroll?

As noted above, the main element of calculating payroll is the required time interval. In most cases, the previous or current calendar year is chosen as the basis. For a correct calculation, it is necessary to sum up all the funds paid to employees in the form of salaries, vacation pay, and material payments for the past period of work (12 months in the case under consideration).

Only permanent income is taken into account, while one-time payments, including benefits issued as social assistance, are excluded.

Calculation of annual payroll

In accordance with the working time sheet for each category of employees, the amount of hours worked during the required period is established. In organizations, the responsibility for filling out the above document, as a rule, rests with shift supervisors or HR employees.

Next, the average number of employees whose working hours are subject to timekeeping is established. For each category, the number of personnel involved in performing labor functions is calculated.

The total number of hours worked for each category is divided by the average number of personnel in the category, after which the found workload is multiplied by the average number of payments in each category. Finally, we find the amount of funds paid for each category and multiply it by the total number of days worked during the year.

Calculation of average monthly payroll

To calculate the average monthly wage fund, you need to find the amount of all payments paid for the calendar year. Then the average monthly number of days worked is established and the total number of working days is divided by 12 (the number of months in a year).

Daily resource calculation

The daily payroll is calculated by analogy with the monthly calculation. However, when calculating, it is important to take into account its peculiarity, which is the mandatory use of the generally accepted content of the number of days in a month (30 days), regardless of the actual number of units of account (28-31). Simply put, the required indicator is calculated by dividing the monthly payroll by 30.

Calculation of hourly resource

In most cases, the presented indicator finds its application in enterprises that take into account the process of fulfilling labor obligations on an hourly basis. If it is necessary to calculate the hourly payroll of an organization’s employees, the established tariffs and additional payments for each specialist should be summed up. In this case, all amounts due to employees are taken into account:

• bonuses for conscientious performance of duties;
• double salaries for working on weekends and holidays;
• payments for overtime work and night shifts.

A prudent approach to planning the activities of any organization is the key to successful development of the company. Payroll is one of the important financial indicators, the correct calculation of which determines the forecast of labor activity and the development of a set of measures to maintain the economic balance of the enterprise.

Since payroll is capable of being implemented by organizations that independently carry out their financing, when planning and calculating this indicator, it is important to form reserve funds. This will allow both to cover debt obligations to employees in the absence of funds in the budget, and to reserve the remaining amount of money supply in case of surplus resources.