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Salary: types and forms, what is it

All working people want their work to be paid. The remuneration for it is calculated in different ways and is determined by official duties, the amount of time spent at work, the quality and volume of work.

For them, wages are the main source of income and serve to meet daily needs and improve well-being. It is in his interest to have higher pay for work through improved results.

The employer, on the other hand, seeks to minimize the employee's wages, since he sees in it only production costs.

What is wages

If we look at the legislation, we can see that wages are wages, which is directly related to the skill level of the employee, how difficult tasks he can perform, what are the working conditions. This also includes incentive payments, as well as various compensations.

There are many definitions of what a salary is. In any case, this is a concept closely related to the concept of the price of labor.

In a word, the value of the product created by the worker must ensure that he is paid wages, reimburse all the costs of production and make a profit.

In principle, the Labor Code prescribes only the basic concepts of wages. The decision on what types and forms of wages to apply in your company is made exclusively by its head and chief accountant.

The salary is cash reward received by the worker for work

Forms of salary

There are two several different concepts- types and forms of wages. If there are only two species, then there are significantly more forms, since the main forms have a further division.

Wages can take two main forms:

1. First, the main one, provides for a payment calculated on the basis of a predetermined salary. The company has developed tariff scales, in which the salary for employees is prescribed different professions and skill levels. Based on it and the amount of time actually worked, the final payment is calculated.
2. Second, piecework, has prices not by profession and qualification, but by type of work, each of which has a specific cost. Based on what the employee specifically did, his remuneration will be calculated. This type of salary is divided into several types.

time-based form

This method is used in cases where labor rationing is not necessary or simply impossible.

Imagine a situation where an employee must complete a certain number of items in order to receive a specific amount of money.

In this case, he will strive to produce a given quantity, regardless of quality.

But what if the product requires high precision manufacturing? If quality is more important than quantity This is where paying for time, not quantity, will help. It is necessary to make sure that the employee does not have to rush, so that quality comes first.

In the time wage, the decisive factor is the hours worked, taking into account the salary of the employee

For a worker, time wages guarantee a steady income regardless of the decrease in the level of production, but does not provide an opportunity to increase it by increasing the intensity of his work or the share of participation in the production process. For the enterprise, the time-based form does not allow increasing the output of workers, but with an increase in production, savings in wages are guaranteed.

This method also has its own division into simple and premium forms. It can be both basic salary and additional:

1. simple time-based form does not involve the payment of bonuses, its size for the employee is constant and is determined depending on the established salary or on the established tariff rate - hourly or daily. In the event that a monthly salary is established and the employee has worked all the days of the month, the amount of the monthly salary corresponds to the salary.
2. Time premium method consists of the fact that the amount of the premium is added to the amount of the main payment. The percentage of the premium is determined by the management of the enterprise on a monthly basis and depends on the profit received during the month. However, there are cases when this percentage is fixed and the amount of the bonus changes only if the amount of the main payment has changed (for example, due to days taken by the employee at his own expense).

piecework form

This method is used at the enterprise precisely when the number of products produced comes first.

Under this form, the worker can increase his wages by increasing productivity through the application of advanced methods and techniques in work or by increasing the intensity of work.

With piecework payment, the management of the enterprise, in order to increase output, can stimulate the production of workers.

But at the same time, one should not forget that such actions can adversely affect the quality of products. There are several types of piecework payment:

1. Straight. This method of payment provides for the presence of tariff rates, despite the fact that it is piecework. The fact is that even with a piecework form, there is a fixed number of products or works that must be completed in accordance with the norms. Based on this, the tariff rate is calculated. So, a person can do more or less, but the rate is calculated according to the average indicator revealed as a result of observations.
2. Premium. In this case, there is practically no difference from direct payment. A certain amount is added to it, which can be paid to an employee for the absence of marriage or for saving materials. There are also bonuses for a significant excess of the standard scope of work.
3. Progressive. This payment method has several advantages. As we know, with a piecework form, there are still standards. which the employee must comply. If he performs more than the norm, then he is paid extra at the average rate. So, with a progressive form, for each subsequent product made in excess of the norm, payment increases.
4. Indirect. This method is intended for auxiliary workers who set up machines, pack manufactured products, etc. To make it clear, let's explain with an example. The remuneration of the machine adjuster depends on how many products the main worker made on it. Thus, the auxiliary worker is directly dependent on the main one. If the second performs work more than the standard and receives a bonus, then the first will also receive it.
5. Chord. In the case when teams of workers are paid for a predetermined amount of work and a predetermined deadline for its completion, it is better to use a piecework system. The distribution of earnings between members of the brigade should directly depend on the time of work of each.
6. Collective. In this case, everything depends on the work of the entire team, and not just on one person. The task is given to the brigade, and it must be completed. However, this method also has difficulties. It is quite difficult to take into account how much work each individual person has invested in a common cause. After all, the amount of money due is paid to the entire team and it needs to be distributed.

Piecework salary directly depends on the volume of production

Types of salary

What are the types of PO? What makes up the amount that the employee will ultimately receive? According to the Labor Code, there are two types of wages.

Salary is primary and secondary. The first of them is paid in any case, but the second is optional.

The first type includes:

• those amounts that are paid to the employee for the actual time of work or, in the case of piecework pay, for the number of works. This includes not only basic tariff rates, but also bonuses;
• amounts that will be paid if a person worked overtime or at night, if his working conditions differ from the normal ones established by law;
• the amounts received by an employee working on a piecework basis, but forced to stand idle due to the fault of the enterprise.

Additional wages are special payments provided for by legislation, according to which employees of companies receive some additional remuneration in addition to the basic amount. This may include vacation pay, benefits in case of layoffs, pay for women who went to work with a baby in their arms, etc.

Source: http://vashbiznesplan.ru/terminy/formy-vidy-zarplaty.html

Surely, every worker would like wages to meet his needs, wages to provide his family with everything necessary.

When setting the salary, the employer takes into account the costs of production, the level of remuneration prevailing in the industry, and, in addition, expects to make a profit.

Therefore, the interests of the employer and the employee, concerning the sphere of remuneration, come into conflict? What is wages? How are wages calculated? Not every employee fully understands the meaning of such concepts. We propose to look into these issues together.

Salary or salary

The concepts of "wage" and "remuneration" are completely equivalent. In the Labor Code of the Russian Federation, both of these meanings are used, in fact, without making any difference between them, guided only by the principle of euphony in certain expressions.

Initially, labor legislation distinguished between the concepts: remuneration as a system labor relations, and wages as a material reward. However, in the current edition of the Labor Code of the Russian Federation, such a distinction has been eliminated.

By definition, salary (remuneration) is a material (monetary) remuneration for work, depending on the qualifications of the employee, the volume, quality and complexity of work, including incentive payments, as well as guarantees and compensations to employees for work in difficult conditions. The concepts of "wages" and "wages" are closely related to the concept of the minimum wage (minimum wage).

Payroll

Any accruals, be it salary, vacation pay, bonuses and other payments, are made on the basis of local regulations.

The salary is accrued according to salaries, tariff rates, taking into account additional payments for deviations in working conditions, work at night, overtime, piecework rates, payment for forced downtime due to the fault of the employer, and the like.

Supplementary pay is pay for hours not worked, such as extra breaks for breastfeeding mothers, community service, vacations, and termination and disability benefits.

The remuneration of each employee must be fixed in the orders of the employer.

The procedure and terms of remuneration

The employer notifies each of its employees in writing about the payment of wages, including the amount of wages accrued to him, its components, the amount of deductions and the amount to be received.

Payment of wages is carried out either at the place of work, or by transferring funds to the employee's bank card.

The terms of payments are established by a collective or individual labor contract.

Remuneration is made at least twice a month directly to the employee. If the day specified for payment falls on a weekend or holiday, the payment is made on the previous business day.

Form of remuneration

There are several forms of remuneration: piecework and time.

Piecework - wages, in which the payment is calculated from the number of units of the product produced in a certain period, taking into account the quality of the product and the complexity of working conditions.

The types of piecework wages include:

• direct piecework - wages that directly depend on the number of products manufactured, work performed, based on fixed prices, taking into account the qualifications of the employee;
• piecework bonus - provides for the accrual of bonuses for overfulfillment of production standards;
• piecework-progressive - payment for manufactured products within the limits at established prices, and products that exceed the norm are paid at prices according to a progressive scale, but not higher than the double rate;
• chord - provides for an assessment of the volume of various works with an indication of a specific deadline for their execution;
• indirect piecework - used to improve labor productivity in the maintenance of equipment and jobs. Work is paid based on the product produced by the main worker.

Time-based - a form of payment in which the salary depends on the hours worked, taking into account the working conditions and qualifications of the employee.

With this form of payment, the employee is assigned time-standardized tasks. There are simple time-based types of payment and time-based bonuses:

• simple time-based - payment for hours worked, regardless of the size of the work performed;
• time - bonus - payment for hours worked at a rate with a bonus for the quality of work performed.

For the material interest of employees in the implementation of plans, bonus systems are used: remuneration (bonus) based on performance and other forms of material incentives.

Violation of the terms of payment of wages, remuneration

In case of violation of the terms of payment of wages by the employer, liability is provided in accordance with federal law.

If the delay in wages is more than 15 days, the employee has the right to stop work until the debt is paid, without fail notifying the employer.

It is not allowed to stop work during the period of martial law or a state of emergency, in military and paramilitary formations, by civil servants, workers whose labor function is related to ensuring the livelihoods of the population, as well as serving hazardous industries.

During the stoppage of work, the employee has the right not to be at the workplace and is obliged to return to the established working hours no later than the next day after receiving notification of the employer's readiness to pay wages.

For each day of delay, the employer is obliged to pay monetary compensation and compensate the moral damage caused to the employee.

Employees have the right to protect their rights to receive wages by filing the following claims in court:

Complaint for the recovery of wages

Claim for recovery monetary compensation for delayed payments

Complaint for salary indexation

Complaint for severance pay

Claim for moral damages from the employer

Source: http://iskiplus.ru/zarabotnaya-plata/

What is wages and the basic principles of its calculation

The right to receive a minimum wage is guaranteed by the Constitution of the Russian Federation.

According to the Labor Code of the Russian Federation, wages are paid twice a month, the procedure for payment and calculation must be brought to the attention of the employee.

Functions

Some of them lead to differentiation of the level of earnings, others to its equalization.

The main functions are:

• reproduction function. Compensates for the labor of workers spent in production. Here the most important sign of implementation is the size of the salary;
• stimulating or motivational function. Increases the interest of workers in increasing production, directs their interest to increase the labor contribution and, consequently, the level of income received;
• social function. Helps to realize the principle of social justice;
• accounting and production function. An opportunity to characterize the degree of participation of the labor force in the pricing process and its share in the total production costs;
• regulatory function. Regulates the ratio of supply and demand in the labor market, forms the level of employment.

Kinds

Salary is divided into two main types:

1. Main. Includes remuneration for hours worked, taking into account the quantity and quality of work, additional payments (night shifts and overtime), payments for downtime. Paid according to the tariff rate, salary, bonuses, piece rates.
2. Additional. Includes all payments provided by law for hours not worked (periods of maintaining average earnings): payment of annual guaranteed leave, payment of benefits upon dismissal, etc.

Amount and form of payments

The amount of remuneration depends on the form of payment adopted by the enterprise. There may be two:

piecework

The amount of remuneration depends on the amount of work performed. Subdivided into:

• direct, proportional to production;
• piecework premium, with additional payment of bonuses;
• piecework-progressive, when the prices for the performance of work are within the limits of one norm, above the norm - others;
• collective piecework, which is established if the amount of output cannot be calculated individually.

Piecework payment allows the enterprise to stimulate the work of employees and increase output, but with its growth, quality may decrease.

Time

Earnings directly depend on the rate (hourly, daily, monthly) and hours worked.

Subdivided into:

• simple, in which the rate is multiplied by the amount of time worked;
• time-bonus, when a percentage of the rate in the form of a premium is added to the idle time.

For the enterprise, the time-based form of remuneration has the advantage that with an increase in production, costs remain the same. The disadvantage is that no incentives for employees to increase productivity.

North America

In the United States of America, wages are high ($3,263) and vary greatly from state to state.

CIS countries

Source: http://zakonguru.com/trudovoe/oplata/zarplata

remuneration for work

Salary is the amount of money that an employee receives from the employer for the performance of a specific job specified in the job description or described orally.

There are the following types of wages:

- main. This is a mandatory, pre-agreed payment depending on the form of payment at the enterprise: salary, piece rate or tariff rate. Also, the basic salary includes an additional payment for length of service, an allowance, overtime work, etc.

- additional. This is a kind of reward for work above the norm, encouragement for success, working conditions, severance pay, etc. These payments are not mandatory and are carried out at the initiative of the employer.

Depending on the system of payment by which the employer works, an employment contract is concluded with the employee, none of the clauses of which should contradict Article 135 of the Labor Code of the Russian Federation.

It is worth noting that all additional payments: additional payments, allowances, bonuses, as well as the conditions under which the work will be performed, must be indicated in the employment contract without fail.

Another important point is the frequency with which wages are paid. It should be at least twice a month, this rule is spelled out in article 136 of the Labor Code of the Russian Federation.

The days of payment in each enterprise and in each organization must be determined and recorded in the internal rules of the labor schedule.

If the payment day falls on a weekend, the payment must be made the day before. As for vacation pay, they must be paid within three days from the date the employee goes on vacation.

If the vacation pay was not paid on time, then according to Article 124 of the Labor Code of the Russian Federation, the employee has the right to transfer his vacation to another time.

As for the amounts that are accrued to an employee who works full-time (who has fulfilled the norm), they should not be less than established by law minimal salary. Each enterprise has the right to introduce its own minimum wage (not less than officially determined).

The minimum wage is an economically justified amount of money established by law, less than which employers are not entitled to pay their subordinates.

For the public sector, the rate of a worker of the first category is equal to the sum of the minimum wage.

With rising inflation, revision of the consumer basket, changes in the gross national product and other factors, the minimum wage changes.

Most of the social benefits. It can be said that this amount is the basis for the system state support social guarantees of citizens in the sphere of income.

In economics, there are such concepts as real wages and wages. nominal salary.

As for the nominal, it represents the amount of money that was received from the employer for a certain period of time.

This indicator cannot display real level life of a worker, since an increase in wages does not always indicate an improvement in his ability to pay.

While the real salary shows how many services or goods can be purchased for the amount of money received.

The resulting indicator will display the true picture of the person's ability to pay.

The growth dynamics of real and nominal wages can be diametrically opposite if the country has a fairly high level of inflation.

In conditions market economy the enterprise has the right to independently choose the system and form of remuneration, the mode of work and rest, ways and methods of incentives for its workers. The main condition is that the main guarantees of the state in the field of remuneration and working conditions must be observed by employers.

Source: http://.ru/article/41367/zarabotnaya-plata

What is wages? - Employee payout

In economic theory, in a broad sense, wages are a monetary payment that is due to an employee in compensation for his work. Different sources disagree on the definition of what wages are.

From the point of view of the employee, this is the price labor resources spent on the production process. From the point of view of the employer, these are the costs of production and sale of products, which are used to pay employees, etc.

But it is equally important to know what is included in the salary, and today it is payment for hours worked (salary, tariff rates, bonuses and allowances), payment for hours not worked (holidays, temporary disability benefits) and lump-sum payments (bonuses, assistance vacations, annual bonuses).

According to its functions, wages should motivate a person to work, provide for the material needs of the employee and his family, ensure a professional and cultural level, and stimulate to increase labor activity. It must provide status, regulate the relationship between the supply and demand of labor and, of course, determine the extent to which the worker participates in the total cost of production.

Types of wages

The salary is

• time-based (guaranteed monthly income),
• piecework (earnings directly depend on the intensity of labor).

But in order to assess how wages meet the needs of the worker, it is also necessary to distinguish between nominal and real wages.

• Nominal wages are the amount that is paid to an employee for a certain period of time for hours worked or products produced.
• Real wages - this is the amount of material goods, goods and services that an employee can purchase with the amount of money left from the nominal wages after paying taxes and mandatory contributions.

What does wages depend on? First of all, from supply and demand in the market. For example, recently the prestigious and highly paid profession of economist has lost its status due to an oversupply of beginners.

Oddly enough, age affects the level of wages.

Students and graduates of universities, as well as pensioners, are less likely to defend demands for wage increases, while people aged 24 to 45 are more interested in wage growth.

The level of wages can be influenced by trade unions, legislation, but still the main factor is the qualifications and active life position of the employee himself, his personal contribution and the level of responsibility for the assigned work.

How much do you earn

When looking for a job, many people pay attention to such a factor as the average salary.

This is an economic indicator, which is determined by dividing total amount accrued wages for the average number of employees of an enterprise, organization or sector of the national economy.

But it gives only a vague idea of ​​the industry as a whole.

In order to adequately assess the amount of wages, it is necessary to take into account such a parameter as the wage rate - this is the price that the employer pays for the use of labor for a certain period of time. The labor code determines the wage rate without taking into account bonuses and compensations and before withholding income tax and contributions to the state insurance system.

Source: https://elhow.ru/fininsy/finansovye-opredelenija/chto-takoe-zarabotnaja-plata

What are the types of wages and forms of remuneration?

Types of wages and forms of remuneration What do these terms mean, what is their difference? ABOUT types of wages, about the forms in which it can be accrued and how an employee can assert his rights in matters of this kind, we will tell in this article.

About wages and their types

Forms of remuneration

Concepts such as types and forms of wages, are familiar to many, but not everyone understands the differences between them. Let's try to figure it out.

About wages and their types

Wages in our country, as well as throughout the world, are the main means of financial support for the working population. What should be understood by this term?

These are payments to working citizens, made taking into account such indicators as:

• time worked by them;
• volume and quality of work performed;
• overtime and night work hours;
• idle through no fault of theirs.

According to Art. 136 of the Labor Code of the Russian Federation, wages must be paid to employees at least 2 times a month.

At the same time, the days on which it is paid are established by the employment contract and other internal local regulations of the employer.

For certain categories of workers, a law or contract may provide for a special period for paying wages (for example, workers employed on a rotational basis can be paid based on the results of the entire shift).

However, payments to the employee of the main salary are not limited, because So the amount that is paid to the employee for the period worked (regardless of what is taken as a countdown - a day, a week, a month or several months) is the basic salary of the employee - this is the first type of salary.

Labor legislation also provides for additional guarantees for the working population.

In this case, we can talk about the payment of benefits and additional payments to certain categories of workers, as well as the provision of paid holidays.

Thus, the following type of salary- additional. These salaries include, in particular:

• payment for annual paid leave;
• payments for time not worked by the employee, which, in accordance with the law, is still payable (for example, during downtime);
• pay for work breaks for breastfeeding women;
• payment of preferential hours for minors;
• payment of severance pay to employees in case of dismissal, etc.

You can also distinguish between monetary and non-monetary types of wages - in this classification, the basis is not the basis for payment, but the method of settlement with the employee.

Of course, the most common form of payment is cash, but the legislation does not prohibit the conclusion of employment contracts containing a condition for payment in a different form.

In unofficial sources, you can also find the division of wages into the so-called white and black.

It makes no sense to disclose such concepts, since they are well known to the vast majority of people, and it’s also not worth talking about all the “charms” of black earnings, since this hot topic is often considered by the media.

However, we still consider it appropriate to give this classification, since these types of wages exist in modern society.

Forms of remuneration

The form of remuneration is understood as the procedure for calculating the employee's salary and the choice of the initial unit on the basis of which it is calculated.

There are only two forms of payment in our country, everything else is regarded only as their subspecies.

Today, piecework and time-based forms of remuneration are distinguished, while the employer has the right to determine the calculation procedure independently.

In the first case, the salary of an employee in more depends on the quality of his work.

To calculate, the employer needs to take into account 2 main quantities, which are the norms of output and time.

When calculating earnings, he evaluates how well the employee worked, based on how much work he performed per unit of time.

That is, when calculating payment, in this case, prices for the work actually performed (products manufactured by the person) are used.

The initial value is calculated by dividing the hourly wage rate, taking into account the category of work performed, by the hourly rate of output, or by dividing this rate by the temporary rate, measured in hours / days.

Then it remains to multiply the result by the number of products that the employee produced.

Note that the employer, when determining the size of the piece rate, takes as a basis the rates for the tariff of the work performed, and not the tariff category that an individual employee has.

Depending on the method chosen by the employer for calculating piecework wages, the following varieties can be distinguished:

1. Direct piecework. In this case, the calculation takes into account only the number of units of manufactured products (the amount of work performed) and the piece rate.
2. Piecework progressive. The employer raises the size of the piece-rate for a part of the manufactured products (the amount of work performed) in excess of the established norms.
3. Separate premium. In this case, the employee is entitled not only directly to the salary (based on the volume of products delivered), but also to an additional payment when he reaches certain indicators (when working above the established norms, eliminating manufacturing defects, accelerating the production process, etc.).

However, the most common today is the time-based form of payment.

In this form, the employee's salary will depend on what tariff rate applies to a particular employer, as well as on how much time they actually worked in the accounting period. In this case, we can talk about 2 subspecies of time payment:

• simple, in which the amount of earnings is determined by the usual multiplication of the tariff rate by the number of hours worked;
• bonus time, when the payment also includes a premium, the calculation of which is carried out as a percentage of the tariff rate.

As you can see types of wages and forms wages are very close to each other, but not the same.

Source: http://nsovetnik.ru/zarplata/kakie_byvayut_vidy_zarabotnoj_platy_i_formy_oplaty_truda/

Types of wages (nominal and real)

The salary in its nominal value is not always adequate to the real prices for goods and services. Very often, its significant value does not allow a person to live with dignity.

And the point is not that he does not know how to rationally spend the income he receives, but that these incomes do not meet the actual subsistence standard.

In labor legislation, remuneration is understood as the remuneration that is accrued and paid to an employee for the performance of his official duties.

Besides, salary includes and varied:

• compensation in the form of surcharges and allowances. For example, these include the northern coefficient paid for work in special climatic conditions; payments for work in a territory that is radioactively contaminated; for overtime work, etc.
• incentive payments. For example, bonuses and other remuneration that are paid for best performance in labor, etc.

Salary, including all her payments, depends on many factors, in particular:

• from the qualifications of the employee;
• on the complexity and volume of the work performed by him;
• on the quality of working conditions;
• from working in a public or commercial enterprise.

In addition, wages depend on the wage system adopted at the enterprise, as well as on the availability and nature of incentive payments approved by local regulations, collective agreements, or otherwise.

In this regard, the maximum wage is not limited by anything, but it has a minimum threshold, which is established by law. This is the so-called minimum wage or minimum wage.

Below this value (provided that the employee has worked out the norm of working hours established by labor legislation and has fully fulfilled the work duties assigned to him during this period), the salary cannot be.

What is real and nominal wages?

In understanding ordinary person salary - this is what he received in his hands at the cash desk of the enterprise.

However, in reality, wages are a more complex economic quantity:

• real wages- this is the amount of material and moral goods that a person can acquire for the wages received by him in nominal terms. In other words, the real size of the salary is the level of well-being that provides a person with remuneration for his work, expressed in national monetary currency. Those. if an employee received 100,000 rubles in his hands, and bread costs 50,000 rubles in a store, then his real salary is estimated at only 2 loaves of bread;
• nominal wage- this is the amount of money that is accrued to the employee for a month (or other period of time) and is expressed in banknotes of the national currency. This value depends on the level of inflation, unemployment and other factors. Even a significant nominal expression of this salary does not mean that a person is rich. This was the case in the 1990s. in Russia, when every day the inflation rate changed, amounting to hundreds of percent. And in such conditions, wages in cash lost their relevance. Barter was more valued - the exchange of things for things or services, in which money did not participate. Those. the currency was anything but the national currency: a sack of potatoes, a roll of cloth, repairs, and so on. And such an exchange threatened the state with a budget deficit, since taxes were not paid on barter. And this eventually led to an increase in inflation due to reimbursement by growth money supply budget deficit.

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What is the difference between nominal wages and real wages?

This difference is most clearly manifested in a crisis - a period when, due to inflation, an increase in nominal wages and a decrease in its real size.

What's happened inflation? This is a depreciation of the national and foreign exchange(if the crisis affects more than one country).

but this impairment- result systemic crisis, which the covers all areas:

• a drop in the level of production due to a decrease in demand for products due to their moral obsolescence, deterioration in quality, their overproduction, etc.
• this fall entails a decrease in the demand for labor;
• which, in turn, leads to a rapid rise in the nominal prices of goods and services, which become the only currency instead of banknotes and are usually exchangeable for similar assets and offers;
• this leads to a budget deficit, closed by issuing a large amount of money supply;
• and this contributes to a sharp drop in real wages and its growth in nominal terms.

In such dependence bright there is a difference between real and nominal wages.

But to see this connection and difference more clearly, you can use the following conditional example: a year ago, the nominal salary was 10,000 rubles, and for this amount it was possible to purchase 50 kg of meat at a price of 200 rubles / kg. This year the nominal estimate is 15,000 rubles, but the price of meat has increased to 350 rubles/kg. Then, in reality, the salary will allow a person to purchase only 43 kg of meat. In connection with the rise in prices, real wages, despite the increase in their nominal value, fell.

What is the relationship between these quantities?

In addition to the above relationship between these types of wages, there is another relationship arising from an increase in the demand for labor.

Under these conditions, especially when it comes to highly qualified and experienced specialists or professions that turned out to be rare in the labor market, but very much in demand, the level of wages increases, both nominal and real. Even in conditions of high inflation, such a sought-after employee receives a high salary, which allows him to live happily. It all depends on the area in which the employer operates, and on the products it produces.

But what if the inflation rate is acceptable and there is no crisis in the country? Then, even without a growing demand for labor, workers can earn high wages. A similar phenomenon was observed in Russia until 2008.

One of his reasons was fueled consumer loans demand for goods and, accordingly, the growth of their production, which provided employees of such enterprises with good wages in nominal terms. And if it is possible to take a loan, the level of the real value of wages does not matter. But this gradually leads to a crisis.

How is the real and nominal wage index calculated?

The index is a value that, as a percentage, reflects the change in the analyzed indicator in comparison with previous period time, which is taken as the base value.

Nominal index wages (INOT) is considered very simple. For example, if such a salary (ZTEK) increased by 20% compared to the previous year (ZPG), which is taken as 100%, then this means that its index in the current year will be 120%, or:

INOT \u003d ZTEK: ZPG x 100

And here real wage index(IROT) is calculated more complicated - as the ratio of the nominal wage index (NWT) and the consumer price index (CPI):

IROT \u003d INOT: CPI x 100,
CPI = Current price level: Last year price level x 100

These formulas allow you to track the dynamics of all indicators and identify the magnitude of their changes. And this, in turn, helps to find out the reason for the fall or increase in the real estimate of wages.

Source: http://www.DelaSuper.ru/view_post.php?id=9403

1. Forms and structure of wages. Pay systems

Salary (remuneration of an employee) consists of 4 parts:

1. Remuneration for work, the amount of which depends on such factors as the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed;
2. Compensation payments - additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other payments of a compensatory nature;
3. Incentive payments - additional payments and allowances of a stimulating nature, bonuses and other incentive payments.
4. Social payments (there is no definition of social payments in the Russian labor legislation).

Depending on which criterion is the main one in determining the size of the employee's wages, there are time-based and piecework forms of remuneration.

With a time-based form of remuneration, the main criterion for determining the amount of wages is the time spent, and with a piece-rate form of remuneration, wages are determined depending on the amount of products produced, services rendered or work performed.

Examples of where the piecework system can be applied. What to do if, due to objective circumstances, the quantity of products/works/services is very small (the seller cannot sell a lot, because there are no buyers)?

The piecework form of wages is usually used where the output depends on the efforts of the worker himself, in mechanized operations, in trade, or in cases where the employer needs to interest the worker in increasing the amount of output.

The advantage of the piecework wage system is that the employer does not need to control the use of working time by employees, since each employee is interested in producing more products. But piecework wages cannot be universally applied. To use it, you need to have a real opportunity to fix quantitative indicators of the result of labor.

If, under piecework wages, due to objective circumstances beyond the control of the employee, the quantity of products manufactured, services rendered or goods sold do not allow the employee to receive wages in the amount of at least the minimum wage, then, since the employee has worked out the full norm of working time per month, he cannot be wages below the minimum wage.

Example of piecework wages:

The organization has established a direct piecework wage. In a month, an employee produced 800 units of products. Piece rate per unit of production - 20 rubles. Therefore, the employee's salary for October was:

800 units x 20 rub/unit = 16,000 rubles.

Along with simple time wages and simple piecework wages, additional criteria for determining the performance of an employee can be established, which introduce certain changes to the wage system.

So, in case of time-bonus wages, the employee is paid an official salary and (or) a tariff rate, and in the production of additional products, a bonus is accrued according to indicators established Regulations about bonuses (quality of work, urgency of its implementation, absence of complaints from clients, etc.).

In the case of piece-bonus wages for exceeding production standards, in addition to remuneration for labor, the employee is paid a bonus or other incentive payment. In this case, the employee's wages consist of piecework earnings, calculated on the basis of prices, and the number of products produced, and bonuses.

One of the most common remuneration systems is the tariff system, which allows to differentiate remuneration depending on its quality, quantity and qualifications of employees and other factors.

The main elements of the tariff system are:

1. tariff rates;
2. official salaries;
3. tariff coefficients;
4. tariff grid.

When using the tariff system of wages, the main forms of remuneration for labor are wages at tariff rates and wages based on the official salary.

The size of the tariff rate depends on the complexity of the work and the qualifications that are required to fulfill the labor norm per unit of time.

An hour, a working day, a shift or a month can be taken as a unit of time.

When using the system of tariff rates, the employee's remuneration depends on the actual hours worked.

Salary (official salary) is a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensatory, incentive and social payments. Most often, official salaries are set for employees of organizations financed from the federal budget, budgets of subjects Russian Federation and budgets of municipalities, as well as for employees replacing the positions of the heads of the organization.

With the help of the tariff scale, a relationship is established between qualification categories and tariff coefficients, which make it possible to distinguish between the wages of workers with different levels of qualification and competence.

The tariff category fixes the requirements for the level of qualification of the employee, and characterizes such a parameter as the complexity of work.

Compensatory payments of a compensatory nature are paid for work in conditions that deviate from normal.

Mandatory compensation payments are directly provided for by regulatory legal acts (if there are grounds, each employer is obliged to pay them), however, other, additional compensation payments can be established by contract. TO mandatory payments relate:

Incentive payments, in contrast to compensation payments, are aimed at stimulating the achievement of high results, increasing labor productivity and encouraging employees. The most common type of incentive payments is a bonus.

Most often, bonuses are paid for individual achievements, but in some cases they can be paid to a group of employees for the results of the activities of employees of the organization as a whole, employees structural unit organization, department, workshop or team.

Bonuses, additional payments and bonuses of a stimulating nature should be indicated in the remuneration systems, which are established in collective agreements, agreements and local regulations.

Source: http://trudprava.ru/base/wage/536

Types of wages in Russia: white, black, minimum and others

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At first glance, it is impossible to imagine what a normal salary might look like. But in Russia there are several types and methods of remuneration. We touched on this in the previous article, but now we will consider the main types of salary.

"White" and "Black" wages

The first type of remuneration is so called because it is official. These figures go through all the statements of the enterprise, are displayed in all accounting reports, and the employee, receiving money for his work, must necessarily put his signature on the payment document.

Black salary - it is not visible, no one will know about it, taxes are not deducted from this type of salary.

They receive this money without signing for it, respectively, there can be no talk of any pension fund and social insurance.

The “black” type of earnings is chosen by those who do not think about the future, about what will happen when the working time passes.

Minimal salary

The amount of the minimum wage is set by law. The employer does not have the right to reduce given level when paying for labor. Most often, it is the minimum wage that is the “white” one, the one that is reflected in the payroll statements.

Basic and additional salary

An employee's remuneration is calculated based on the following indicators:

• quality of work;
• number of hours;
• overtime hours and days;
• work on weekends and holidays;
• night shifts.

From the main type of official earnings, the following must be withheld:

• payments for membership in a trade union;
• income tax;
• contributions to pension insurance;
• alimony;
• there may even be deductions for credit if the employee asks for it.

Additional types of salary in Russia include the following income:

• mandatory annual leave;
• temporary break in work for nursing mothers;
• preferential payments to employees who have not reached the age of majority;
• severance pay after dismissal;
• payment for unworked time, which is provided for by the laws of the Russian Federation.

Part-time salary

Each "state employee" is trying with all his might to increase the amount for which he will sign the statement at the end of the month worked. In turn, these types of part-time salaries in Russia also have their own options:

• find a second job outside the walls of the "native" enterprise;
• combine two positions in one production;
• combine the main work and duties of a colleague who is on vacation or absent for health reasons.

A part-time employee is also required to sign an employment contract, comply with the internal regulations, as well as all his duties in accordance with the job description.

The salary of an employee of an enterprise who combines is calculated as follows: the total number of part-time working hours should not be more than half of his working time in the main position.

Time wage

This type of wage is calculated for the number of hours actually worked. This payment system is used when it is impossible to establish the volume of work done, in the production of any type of product, the quantity of which can be somehow measured.

For example, these can be managerial positions, when the salary depends only on the tariff rate and the number of hours spent at the workplace.

For clarity, if the salary is 6,000 rubles for 40 hours a week, and the employee actually works only 30, then the time wage will be less.

The registration of the working time of such a salary can be determined by various time units:

• the total number of hours worked;
• days;
• months.

In addition, there are two forms of payment for time work.

1. Simple form. The calculation is as follows: the employee's rate, which is set for him based on his length of service, position or rank, is multiplied by the number of hours that he actually worked.
2. Time premium form. The basic accrual scheme remains the same, but a premium is added, which is a certain percentage of the bet.

piece wages

Another list of income is piecework wages in Russia. Labor in this case is paid for the quantity of products produced for a specific period of time.

Piecework wages are calculated according to the rates established at the enterprise for the work done or the service provided.

This type of salary has the following payment options:

• direct piecework - that is, how much the worker produced products, he received so much money according to the established rates;
• piecework progressive - if the employee exceeded the plan, then in addition to direct piecework pay, he can count on additional payments;
• piecework bonus - here additional funds can be accrued not only for overfulfillment of the plan, but also for other merits. For example, waste-free production, no defective products, reduced production costs etc.

Most often, such types of wages in Russia are practiced at agricultural enterprises, where instead of cash, workers receive for their work what they have produced.

average salary

The size of the average salary is established in the legislative form. This refers to the average earnings of the population in the format of the country.

How is the average salary calculated? Judging by the coefficient that is set in many countries, this happens as follows: the salary of four janitors is added to the huge salary of one deputy, after which this amount is divided by five and it turns out that the average salary of the country is quite good.

1. With what frequency and in what terms it is necessary to pay wages to employees.

2. How to determine the amount of advance due to employees.

3. In what order are calculated and paid insurance premiums and personal income tax from wages and advance payments.

“The main thing in paying employees on wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate the salary of employees, but also to pay it correctly. At the same time, the stumbling block for many is the advance payment to employees. Is it necessary to split the salary into an advance payment and a final payment, if its amount is already small? Is there an advance payment for external part-time workers? How to calculate the advance amount? We will look into these and other issues related to the payment of wages to employees in this article.

Periodicity of payment of wages

The Labor Code of the Russian Federation establishes the obligation of the employer to pay wages to employees at least every half month(Article 136 of the Labor Code of the Russian Federation). It should be noted that the Labor Code does not contain such a thing as an “advance” at all: according to its wording, this is wages for the first half of the month. And the widely used concept of “advance” came from a Soviet-era document, Decree of the Council of Ministers of the USSR dated 05/23/1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”, which is still in force in the part that does not contradict the Labor Code of the Russian Federation. Therefore, to facilitate perception in this article, advance means wages for the first half of the month.

So, for wages, the frequency of payment is set at least every half a month. At the same time, for other payments to employees, their own deadlines are set:

• holiday pay must be paid no later than 3 days before the start of the holiday;
• The termination settlement must be paid on the day the employee leaves.

And here is the payment sick leave is specifically tied to the payment of wages: benefits must be paid on the next day after the award of the benefit, set for the payment of wages. If the next day is the advance payment date, the benefits must be paid with it.

! Note: the requirement of the Labor Code to pay wages at least twice a month does not contain any exceptions and is mandatory for all employers in relation to all employees (Letter of Rostrud dated November 30, 2009 No. 3528-6-1). I.e advance must be paid, including:

• if the employee is an external part-time worker;
• if the employee voluntarily wrote an application for the payment of wages once a month;
• if local regulations of the employer, employment contracts, etc. wages are paid once a month. Such a provision is void and not enforceable, as it violates the requirements of the Labor Code of the Russian Federation.
• regardless of the amount of earnings and the accepted system of remuneration.

If the employer nevertheless neglected the requirements of the Labor Code of the Russian Federation on the payment of wages to employees at least every half a month, then in the event of an inspection by the labor inspectorate, he faces liability in the form of a fine(Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• for officials - from 1,000 rubles. up to 5,000 rubles
• for individual entrepreneurs - from 1,000 rubles. up to 5,000 rubles
• for legal entities - from 30,000 rubles. up to 50,000 rubles

Terms of payment of wages

At present, labor legislation does not contain specific terms for the payment of wages, that is, the employer has the right to establish them independently, fixing them in the internal labor regulations, the collective agreement, labor contracts with employees (Article 136 of the Labor Code of the Russian Federation). In doing so, the following must be taken into account:

• The time interval between wage payments should not exceed half a month. At the same time, payments do not have to fall within one calendar month (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example, if wages for the first half of the month are paid on the 15th, then for the second - on the 30th (31st) of the current month, if for the first half of the month on the 25th, then for the second - on the 10th of the next month, etc. . In addition, the employer can establish the frequency of payment of wages more often than once every half a month, for example, every week - this approach is acceptable, since it does not worsen the position of employees and does not contradict the requirements of the Labor Code of the Russian Federation.

• Terms of payment of wages should be indicated in the form of specific days, and not time periods (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example: 10th and 25th of every month. Such wording as “from the 10th to the 13th and from the 25th to the 28th” is unacceptable, since in fact the requirement of the Labor Code of the Russian Federation to pay wages at least every half a month can be violated: the employee will receive a salary on the 10th, and next payment will be on the 28th, that is, the interval between payments will exceed half a month.

• If the established payment day falls on a weekend or non-working holiday, then wages must be paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

! Note: The employer bears (including advance payments and other payments in favor of employees): material, administrative, and in some cases even criminal.

Advance payment

The Labor Code does not contain requirements regarding the proportions (amounts) in which parts of wages should be paid. However, Decree No. 566, which was already mentioned above, provides that the amount of the advance must not be lower than the wage rate of the worker for the hours worked. Despite the fact that the specified resolution refers to the wages of workers, with respect to other workers, a similar approach can be used.

The amount of the advance payable to an employee can be calculated in one of the following ways:

• in proportion to hours worked;

• in the form of a fixed amount, for example, calculated as a percentage of salary.

Using the second option, paying an advance in a fixed amount, has one significant drawback - the likelihood that the employee will not work off the advance received. For example, in cases where an employee spent most of the month on sick leave, on leave without pay, etc., and at the same time he was paid an advance, at the end of the month, the accrued wages may not be enough to cover the advance. In this case, the employee has a problem, the retention of which for the employer is associated with certain difficulties.

The use of the first option, the payment of an advance in proportion to the hours actually worked, is more preferable, although more laborious for the accountant. In this case, the calculation of the advance payment amount is calculated based on the employee’s salary and the days actually worked by him for the first half of the month (based on the time sheet), so the probability of “transferring” the advance payment is practically excluded. In Letter No. 1557-6 dated September 8, 2006, Rostrud specialists also recommended that, when determining the amount of the advance payment, take into account the time actually worked by the employee (actual work performed).

! Note: The Labor Code obliges the employer with each payment of wages (including advance payments) notify the employee in writing(Article 136 of the Labor Code of the Russian Federation):

• about constituent parts wages due to him for the relevant period;
• on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
• on the amount and grounds for the deductions made;
• about the total amount of money to be paid.

The specified information is contained in the pay slip, the form of which is approved by the employer himself, taking into account the opinion of the representative body of employees.

Ways to pay wages

Wages are paid to employees or in cash in cash from the employer's cash desk, or by bank transfer. In addition, labor legislation does not prohibit paying part of the salary (no more than 20%) in kind, for example, finished products (part 2 of article 131 of the Labor Code of the Russian Federation). In this case, the specific method of paying wages must be specified in the employment contract with the employee. Let us dwell in more detail on the monetary forms of payment of wages.

1. Payment of wages in cash

Payment of wages to employees from the cash desk is made out by the following documents:

• payment (form T-53) or payroll (form T-49);
• expenditure cash warrant (KO-2).

If the number of employees is small, then the payment of wages to each employee can be issued as a separate expense account. cash order. However, with a large staff, it is more convenient to draw up a settlement (settlement and payment) statement for all employees and make one withdrawal slip for the entire amount paid on the statement.

1. Transfer of salary to a bank card

The conditions for the payment of wages in a non-cash form must be prescribed in a collective agreement or an employment contract with an employee. For the convenience of transferring wages, many employers enter into appropriate agreements with banks for issuing and servicing salary cards for staff. This allows the entire amount of wages to be transferred in one payment order with a register attached, which specifies the amounts to be credited to the card account of each employee.

! Note: it is possible to transfer wages in a non-cash form only with the consent of the employee and only according to the details specified in his application. In addition, the employer cannot “tie” his employees to a specific bank: labor legislation gives the employee the right to change the bank at any time to which his salary should be transferred. In this case, it is enough for the employee to notify the employer in writing about the change in payment details for the payment of wages no later than five working days before the day of payment of wages (Article 136 of the Labor Code of the Russian Federation).

The procedure for calculating and paying personal income tax and insurance premiums from wages

We found out that wages to employees should be paid at least twice a month. In this regard, many people have a question: is it necessary to charge insurance premiums and personal income tax from an advance? Let's figure it out. According to the legislation, insurance premiums must be accrued based on the results of the month for which wages are accrued (clause 3, article 15 federal law No. 212-FZ). As for personal income tax, in accordance with the Tax Code, the date of receipt of income in the form of wages is recognized as the last day of the month for which income for the performed labor duties is accrued (clause 2 of article 223 of the Tax Code of the Russian Federation). In this way, no insurance premiums or personal income tax should be charged from the advance.

The terms for paying insurance premiums from wages for all employers are the same and do not depend on the date of payment of wages. Currently, contributions to off-budget funds must be paid before the 15th day of the month following the month of payroll calculation (clause 5, article 15 of Law No. 212-FZ). The exception is insurance contributions to the FSS of the Russian Federation against accidents and occupational diseases - they must be paid on the day set for receiving funds from the bank to pay salaries for the past month (clause 4, article 22 of Law No. 125-FZ).

Unlike insurance premiums, payment of personal income tax depends on the date and method of payment of wages:

Payroll Accounting

In accounting, payroll, as well as personal income tax and insurance premiums, is reflected on the last day of the month worked. This generates the following entries:

date of	Account debit	Account credit
Date set for the payment of wages for the first half of the month	70	50(51)	Wages paid for the first half of the month from the cash desk (transferred to employee cards)
Last day of the month	20(23, 26, 44)	70	Wages accrued
Last day of the month	70	68	Withheld personal income tax from wages
Last day of the month	20(23, 26, 44)	69	Payroll insurance premiums
Date set for the payment of wages for the second half of the month (final settlement)	70	50(51)	Wages paid from the cash desk (transferred to employees' cards)
The last day of the deadline set for the payment of wages according to the statement from the cash desk	70	76	Amount of lost wages deposited
The next day after the end of the period established for the payment of wages according to the statement from the cash desk	51	50	The amount of the deposited salary is credited to the current account
	50	51	Received money from the current account for the issuance of deposited salaries
When an employee applies for unpaid wages	76	50	Deposited wages issued

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Normative base

1. Labor Code of the Russian Federation
2. Code of administrative offenses RF
3. Federal Law No. 212-FZ dated July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, Fund social insurance Russian Federation, Federal Compulsory Medical Insurance Fund"
4. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts accounting financial and economic activities of organizations and Instructions for its application "
5. Decree of the Council of Ministers of the USSR of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”
6. Rostrud Letter No. 3528-6-1 dated November 30, 2009
7. Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242

How to read the official texts specified documents, find out in the section

In accordance with the contracts concluded with employees for the fulfillment of the stipulated job descriptions duties, the employer, regardless of who he is, entrepreneur or entity, should calculate and in deadlines pay a reward. At the same time, the minimum wage is established by law.

A salary is a 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 Regulations on wages, Regulations on bonuses, Internal regulations, Collective agreement, etc.

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

Payment can be made either for hours worked or for work performed.

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

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 rest time, downtime, periods of incapacity for work, as well as other compensation payments.

There are additional payments for work on weekends and holidays, overtime and night time, as well as additional payments for combining, special working conditions, etc. In any case, when calculating these amounts, you must take into account the information of the time sheet, relevant legislation, etc. .

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

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

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

Minimum wage

The law establishes a minimum wage per month. It is necessary to regulate remuneration when it is determined in labor contracts. According to the Labor Code of the Russian Federation, an employer does not have the right to set an employee's wages less than this amount, provided that he has worked out the standard duration.

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

It is worth noting that if an 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 January 1, 2016, the minimum wage in Russia is 6204 rubles. We also draw your attention to the fact that there has been a repeated increase in the minimum wage since July 2016, thus, from 01.07 a new standard in the amount of 7,500 rubles comes into force. 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 payroll 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 personal income. The obligation to calculate and pay lies with the employer, who acts as a tax agent. That is, he makes a tax deduction from wages before paying it.

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

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

Attention! Organization or sole proprietor, as tax agent must calculate and pay personal income tax on the income of citizens, after which reporting is provided - once a year and quarterly.

There are currently no other payroll taxes.

tax deductions

The Tax Code of the Russian Federation allows the employee to use the following deductions when calculating tax, if any:

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

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

Standard deductions for children in 2017

The main benefit in calculating personal income tax is the 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 up to 18 years of age or up to 24 years of age 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 in his hands. However, having written an application for the application of deductions, he has the right to reduce the tax base on his salary by 2,800 rubles for two children.

By applying the deductions we get the following:

The base for calculating income tax will be 20,000 - 2,800 = 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 pays income tax himself, without charging these amounts from the employee, so it is always worth using this benefit.

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

Important!These benefits can be used until the employee's earnings from the beginning of the year, the cumulative total, does not exceed 350,000 rubles. In the month where this amount exceeded the allowable threshold, the deduction does not apply. From the beginning of the next year, the base for deductions is calculated from zero. To receive it, the employee must write to the employer.

Income tax benefits for the employee himself:

• 500 rubles per month is provided to the Heroes of the USSR and Russia, combatants, war veterans, Leningrad blockade survivors, prisoners, disabled workers of groups 1 and 2; as well as persons who took part, evacuated during the Chernobyl accident, etc.
• 3000 rubles - victims of radiation exposure, disabled veterans of the Second World War and other military operations.

Payroll taxes paid by the employer

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

Taxpayers on the general regime and "simplified" use the general tariff, which is equal to 30% (PFR + MHIF + FSS). However, there are limits to the size of the base, upon reaching which interest rate may change.

Payroll taxes in 2016 as a percentage table:

Contribution name	base rate	Marginal base in 2016	Marginal base in 2017	Rate when reaching the limit base
Pension Fund	22%	796000 rub.	876000 rub.	10%
social insurance	2,9%	718000 rub.	755000 rub.	0%
Medstrakh	5,1%	Not installed	Not installed	–
traumatism	From 0.2% to 8.5% depending on the type of activity	Not installed	Not installed	–

The limit base for contributions for 2017 is 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 recording the amounts paid can be used. But the company can develop its own format for this document.

In addition, if the enterprise has jobs with harmful or dangerous working conditions in accordance with the work carried out, it is necessary to accrue additional payments to the employees employed in them. The rate, depending on the conditions, varies from 2% to 8%. There is no marginal base limit for such accruals.

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

Example of payroll

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

Due to the fact that the organization operates in the Sverdlovsk region, the employee must receive a 15% bonus. 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 he has 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 due deductions it is necessary to compare his income from the beginning of the year with the threshold set for 2016 of 350 thousand rubles, exceeding which the deduction does not apply.

In our case, income from 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 \u003d 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 use of deductions, and carry out the calculation: 48961.85 * 13% = 6365.04 rubles.

Step 5. Salary “on hand”

After the 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

Next, the employer must own funds calculate and pay taxes to the PFR, MHIF, FSS and accident contributions in accordance with the established rates indicated in the table above. Taxes will be calculated from wages, before personal income tax is deducted 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%) \u003d 54761.85 * 2.9% \u003d 1588.09 rubles.

Accident contributions (0.2%)= 54761.85 * 0.2% = 109.52 rubles.

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

Attention! To calculate the employee's salary and taxes, you can use ours, which calculates in two variations: you can enter a salary before taxation and based on the salary "in hand".

Payroll period

In June, amendments to the Labor Code were adopted, which in a new way determine the deadline for paying salaries 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 accrued. In this case, the payment must be made at least every half a month. This means that the advance must be paid no later than the 30th day of the current month, and the remaining part - no later than the 15th day of the next month.

At the same time, the exact date when these events occur should be fixed in local acts according to the internal regulations, employment contract, wage regulations, etc.

Also, the same amendment increased compensation for delayed wages. Now it is calculated as 1/150 key rate Central Bank from the amount of unpaid earnings for each day of delay. Got bigger and administrative fines for this fault, imposed on executive, entrepreneur or firm.

Deadlines for paying payroll taxes

In 2016, a single date was introduced transfers of personal income tax from salary. Now it must be transferred to the budget no later than a day after the moment the salary is paid to the employee. 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 and vacation pay.

For these two types of payments, income now must 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 one payment for all at once.

In case of late payment of tax, interest 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 weekend or holiday, the deadline is postponed to the first working day after the holiday.

As a general rule, average earnings are calculated as follows (clause 9 of the Rules, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Rules)):

Billing period are 12 calendar months preceding the period during which the employee retains average salary(clause 4 of the Rules). It is important to know that some periods must be excluded from the billing period, as well as the amounts paid for them. Excluded periods include, in particular:

• period of illness;
• time spent on vacation in BiR;
• downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee.

You will find a complete list of excluded periods in clause 5 of the Rules.

Into the base for calculating average earnings includes payments provided for by the wage system of a particular employer (clause 2 of the Rules). At the same time, it is not necessary to include in the database (clause 3, 5 of the Rules):

• social payments;
• payments for excluded periods;
• other payments not related to wages (for example, financial assistance, payment of food costs, etc.).

In addition, it must be borne in mind that when calculating the average earnings, bonuses are taken into account in a special manner (clause 15 of the Rules).

How to calculate average earnings if there were no payments

It all depends on the period in which there were no payments. (p. 6-8 rules).

Option 1. There were no payments for billing period but they were before him.

The average earnings in such a situation is calculated based on the payments accrued for the previous period, equal to the estimated one.

Option 2. There were no payments for the billing period and before it began.

Then the average earnings are calculated based on the salary accrued for the days actually worked by the employee in the month when the incident occurred, which is associated with the preservation of the average earnings for the employee:

Option 3. There were no payments for the billing period, before it began and before the occurrence of the event, in connection with which the employee retains average earnings.

In this case, the average earnings are determined based on the salary of the employee:

Calculation of average earnings and salary increase

If the employer raised the wages of all employees or all employees of a structural unit, then the calculation of the average earnings will depend on when exactly the increase occurred (clause 16 of the Rules).

Situation 1. Salary increased in the billing period.

Then, to payments taken into account when calculating average earnings and accrued before the salary increase (within the billing period), you need to apply the increase factor.

The calculation of the average earnings in this situation is implemented in our calculator.

Situation 2. The salary is increased after the billing period, but before the event, upon the occurrence of which the employee retains the average earnings.

In this situation, it is necessary, taking into account the increase factor, to increase the average earnings calculated for the billing period.

Situation 3. The salary is increased during the period when the employee maintains average earnings.

In this case, it is necessary to increase only a part of the average earnings: for the period from the date of the salary increase until the end of the period of maintaining the average earnings.

Good afternoon. This article is intended for those who want to earn money online without investment. I have repeatedly mentioned in my articles that it is optimal to start with the passage. Why? Minimum requirements, skills and a large number of offers makes this species Internet income one of the most attractive.

A lot of people think that polls don't make a lot of money. Others, on the contrary, promise "mountains of gold." The truth, as always, is somewhere in the middle.

The point is desire, responsibility and focus on results.

Some complain that there are not enough invitations. Or a big refusal to complete the survey.

All of these are excuses. There are many similar services on the market. Rejected in one survey, come up in another.

Increasing income

To increase (or maintain) income, it is important to understand just a few basic principles:

1. Work with several questionnaires at once. So you get more invitations and do not wait for the next survey from your main service to come.
2. Do not refuse the received invitation constantly. Over time, if there was no feedback from you, survey services begin to send you proposals less often. Believe me - there are hundreds of thousands (if not more) who want to earn money using similar methods.
3. Please fill out the profile form in as much detail as possible. And do not forget to periodically update information about yourself.
4. When taking surveys, don't randomly or just randomly choose answers. Most systems have long since learned to catch such "low-quality" respondents. As a result - blacklisting or global reduction of invitations.
5. When asked to write a text opinion (for example, “why do you drink this particular coffee, tea, or why do you like this product and what does not suit you about it”). Do not answer in monosyllables (for the taste, attractive price, just got used to it). Let's give the most detailed answer. Let you spend 1-2 minutes more time. But it will pay off many times over in the future. Firstly, such active, talkative respondents are worth their weight in gold. You can immediately see the seriousness of your intentions. Secondly, in the future, you will be able to receive invitations to special "tasty" polls. For a limited circle, it is from the white list of users. Your benefit is a higher rate (sometimes the payment difference increases several times compared to standard offers).

One of the most effective ways to increase earnings on survey sites is an affiliate program.

Partnership programs

Most surveys share some of the profits with you, for the active actions of the invited participants. Payment options may vary:

• one-time, for filling out a profile and registration;
• when the user completes surveys;
• or include 2 of the above items.

Believe me, if you correctly approach this issue, you can provide yourself with a constant (or almost constant) income. Your invited colleagues will be surveyed, and you will receive your penny, Just for simply inviting them.

The usual average remuneration for an affiliate program is 10% of the income of an invited user.

The arithmetic is simple. 10 active invitees will simply double your income. And so on in ascending order. The most attractive thing about this scheme is that you spend your time and energy only once. And then you reap the fruits of your labors for a long time.

It was not possible to reach many thousands of users, but those who signed up at my invitation began to bring in pretty good money.

I can't give you the exact number. Never kept statistics. But in the region of 5-10 thousand a month came out.

I must say right away that invited and active referrals are two big differences. You can attract 1,000 people to a project. But in reality, polls will take place on the strength of half. Gradually, their share will decrease.

Therefore, do not think that if you have worked hard, then you can rest on your laurels forever. No. Will not work. Although for some this is enough. Dripping a person 10 thousand a month from all projects under the affiliate program is good. He is happy about that too.

Simple ways to attract partners

A lot of them. I'll tell you about a couple that, from my point of view, gave the maximum return.

Just tell about the earning opportunity to those who trust you or at least know you personally.

A simple example. At my work (and then among my friends), I kind of mentioned by the way that today I received 500-1000 rubles for a phone (account) almost for free. Always, everything that concerns money attracts attention. And they are already beginning to ask you - what, where, how much and how you can do it.

Notice the difference. It is not you who offer something to people, telling fairy tales about a white bull, but vice versa. The client, as they say, has matured. You just have to tell him a "terrible secret." Well, reset the invitation link (or better, several at once to different questionnaires).

Registration for money

Everything is simply banal. Register on boxes (for example, on). Create a task. Something like this: Registration on the service "Expert Opinion". Payment of 3-5 rubles for the complete filling of the questionnaire.

Since an audience that wants to is just gathering there, this is a great opportunity for them to receive additional income by taking surveys.

In the end, everyone will be happy. A person who registers using your link will receive money from you. And with a high degree of probability will continue to participate in the passage of the questionnaire from the questionnaire.

By paying a symbolic amount, you will attract a person who can bring you a profit of at least 10-20 times more than the money spent.

Screenshots of payments

In order for you to understand where you can strive, I will give a few screenshots from my accounts of paid survey services.

Some have payout statistics. Others don't. Therefore, there will be a somewhat motley selection.

IZLY

Service with a tarnished reputation. At one time, all payments were suspended. I don't know what it was about. The organizers just decided to make money quickly. Although initially a good client base was developed. There were many incoming orders from advertisers.

Fortunately, all this is in the past. Since mid-spring everything has returned to normal. The owner of the site changed and everything earned by overwork could be received on your wallets. I have already made two transfers to Yandex.Money. Everything is okay. I confirm.

Withdrawals from Izly
Receipt of funds to Yandex.Money

The only bad thing is that the funds arrive 3-4 weeks after ordering the payment.

Rublklub

More than 20 thousand rubles have already been earned on the project (according to my approximate calculations). I make withdrawals to PayPal. Well, then to the bank account. It turns out long. But you do not have to spend money on conversion when exchanging electronic money for the living.

Unfortunately, I can not show only one withdrawal of funds. Everything goes in one list. But you can see how much referrals bring me in one day (the list is far from complete, if the page turns out to be 3-4).

Payout from Rublklub

After 2 days, the money was already received on PayPal.

Receiving funds on PayPal from Rublklub

Paid Survey

About 300-500 rubles comes out in about a month. It all depends on advertising campaigns. The withdrawal is carried out on WebMoney (money arrives within 1-2 days). Or you can donate to charity. Sometimes grace comes over me - and I transfer several hundred from my earnings to good deeds.

Internet Questionnaire

Once upon a time, this was my favorite questionnaire. In addition to earning on surveys, you can earn income for installing the application. Set once and forget. For this you have 10 rubles every week additionally. 520 rubles a year - for free. The beauty.

The bad thing is that you can't get into the project just like that. None affiliate programs. Only by invitation of the organizers. They periodically conduct advertising campaigns to attract new members. So, if you see something like this - do not hesitate, register immediately.

I have now practically withdrawn from participating in their surveys. Well, maybe I go once every 2-3 months or even less often. Just once a year I go to the site and withdraw my legal half a thousand rubles for the application.

Withdrawing money from an online questionnaire

Expert opinion

The service pays a one-time fee for an invited user - 15.5 rubles. Unfortunately, you will not be able to receive any more payments for the activity of your referrals. Here's what I've had in a few months.

Earnings on the questionnaire Expert Opinion

Finally

To some it may seem that it is very difficult to achieve such income. In no case. Even when I didn't have my own blog, I found thousands of ways to get people involved in interesting projects. The most important condition is really working (and most importantly honest) survey sites. Whatever you like, others should like.

Otherwise, you are just wasting your time and others' time. And you won't make a dime.

There are many examples when people attracted a huge number of users in just a year and subsequently earned tens of thousands of rubles every month. But then again ... .. water does not flow under a lying stone. Therefore, you need to think a little: what do you want to achieve and in what ways it can be done.