An example of the calculation and calculation of wages. The procedure for calculating wages

What is the procedure for calculating salaries step by step? For beginners, this information is of great importance. Usually accounting formalities and charges are made in a special accounting software 1C. It records all the operations of the enterprise. This article will talk about how to make registration and payroll. Step by step, for beginners, an algorithm for the actions of all the necessary accounting operations will be prescribed.

Registration and calculation of salaries

Taking into account the established salary, benefits, sick leave, vacation payments, bonuses, allowances and fines, salaries are calculated every month for employees of a company, firm or institution. When issuing payments to accountants, it is important not only to correctly calculate, issue, but also document these operations. The whole procedure is quite complicated for novice accountants, however, experienced employees also update their knowledge all the time, read news in this area and get acquainted with new orders.

Documentation of settlements is part of the accounting for payroll calculations, since the fee is charged for recording working hours. For time wages, the T-thirteen timesheet is used. This is an internal document that is issued to all employees upon admission to work.

Documents required for calculating and calculating salaries

Before you understand the calculation of salaries step by step (for beginners, below is given detailed information), you need to familiarize yourself with the types of documents for which payments are issued. For registration and calculation of wages, special sheets are used. According to the law (Art. 9) 402-FZ of December 6, 2011 "On accounting", all documents and statements for accounting are developed according to standard requirements. But the state does not prohibit enterprises from developing such statements on their own. It is only necessary to approve new forms in the order on accounting policy.

Settlement document T-fifty-one is one of the main accounting documents, which is used to calculate payments to employees of the enterprise. The form is filled in as follows: opposite the last name, first name and patronymic of the employee is his Personnel Number, job title, rate according to the contract, the number of hours per month and the amount of payments. This statement must be signed by the accountant who prepared it.

Payroll T-53 is a statement that confirms the fact that employees have been paid wages. It is convenient to use, since with the help of such a document it is possible to immediately accrue payments to a large number of employees.

T-49 - statement primary accounting, is necessary for calculating wages. It is used in small firms with a small number of workers. If you use this statement, then documents T-51 and T-53 are not drawn up.

When to pay salaries

Regardless of the number of working days of employees, it should be charged for the hours worked from the first to the thirtieth day or from the twenty-eighth to the thirty-first number. These conditions of accrual are specified in the law of the Russian Federation, article one hundred and thirty-third of the Labor Code.

Bonuses are paid at the time of payment of the basic salary or in the manner specified in the company's documentation. The enterprise pays benefits as soon as the rights to receive them arise.

The salary is given by the cashier. The payment is issued at the cash desk of the company or transferred to the employee's personal bank account. Enrollment takes place according to the data in payroll T-53. The statement for issuing money T-53 is transferred to the cashier for five days, after which it is closed. Upon receipt of money, employees leave their signature on the form.

Payroll step by step for beginners: postings

In accounting, there are certain rules that govern the filling of data in the program. You cannot violate these rules, as you can distort the data of all accounting... The latter will lead to errors, which will be very difficult to fix. Perhaps this will be the reason for reprimanding the accountant or dismissal.

To record the amount of an account in accounting, you need to create an account transaction with certain rules. In the transaction, you need to indicate: credit of the accounting account, debit of the accounting account and the amount. A posting is a computer or paper journal entry that records the change in the debit of one account and the credit of another, and displays the same amount.

Transactions must be created according to certain rules. What is forbidden to enter:

you cannot write the amount to one account without marking another account;
using one transaction, you cannot write two different amounts.

Such rules prevent incorrect information from entering the accounting, which makes it possible in the end result to safely bring the balance sheet.

What else should be mentioned when talking about payroll step by step (for beginners)? Postings in 1C can be created in two ways:

enter in the form of a document, indicating the debit of the account, credit and amount;
with the help of a document that will conduct the postings itself according to a specially written program algorithm.

Usually the salary is paid from the cash desk, therefore, based on money check a certain amount is withdrawn from the current account. To do this, you must use the wiring D50 and K51. This amount can be kept by the cashier for only three days. If the payment is not made within a certain period, then the money is returned to the bank on the basis of the announcement for the cash installment. Posting K50 and D70 displays the salary payment.

Account seventy in accounting

Companies and firms use the score of seventy to display and to pay remuneration - this is the payment of wages to employees. On account seventy, postings are made for all types of payments:

salaries;
bonuses, bonuses;
allowances and surcharges;
sick leave, benefits, vacations.

Also, with the help of the account, pensions are calculated and paid to working pensioners, and alimony deductions for certain employees are paid. Usually one such account is used to account for one employee of the enterprise.

Payroll step by step for beginners in 1C

How to use account seventy and calculate employee benefits in the 1C program? Payroll step by step for beginners is described below:

In the program, you need to go to the "Salary" tab - "Payroll to employees of the organization".
In the open form, you must indicate the division.
The date on the form is set automatically (last day of the month).
Press the Fill button on the toolbar. After that, the program will automatically pull up the entire list of workers from the directory "Employees of the enterprise".
In the column "Result" the employee's salary will be automatically set. It can be manually changed.
In the field "Code personal income tax»Income tax is automatically calculated.
After entering all the necessary data, you must save the document by clicking the "OK" button.

1C-FIREPLACE program

1C-KAMIN program is developed for calculating salaries, taxes, insurance premiums, for and for preparing reports. It is used in large enterprises and small firms, in any field of activity. Includes everything tax regimes: ESHN, STS, UTII. Its advantages are as follows:

the program does not require modifications for each enterprise;
uncomplicated interface;
you can calculate payroll for employees of several companies;
the program has built-in "1C-Reporting" (sending reports on the enterprise to the Pension Fund of the Russian Federation, FSS, IFTS);
you can use "1C-Connect" and "1C-Link".

FIREPLACE program

What opportunities does the program provide for an accountant during payroll calculations? The program performs a number of necessary calculations that are necessary when calculating payments. Feature list:

calculation and crediting of wages for departments, sources of income, periods of accrual;
payment and calculation of salary and tariff, piece-rate payment, as well as crediting allowances and bonuses;
accrual based on the average salary ratio (travel and vacation pay);
calculates social benefits;
conducts payment for seniority and payment for KTU.

Sequence of crediting payments

How to make payroll using the program? Payroll step by step for beginners in the FIREPLACE:

It is necessary to go to the tab "Payroll" and click on the navigation bar "Types of calculation". The types of accruals are income in premiums, allowances, etc.
To introduce a new charge, you must click the "Create" button. There are three tabs in the form of a catalog item.
In the accrual field, you must enter the name of the accruals.
Select the type of income.
In the field "Type of income for insurance premiums" you must specify the method of calculation, which is taxed.
Indicate the cost item.
If the payment is calculated as a percentage of the amount of other charges, then you need to check the box in the empty window "There is a base". After checking the box, the "Base" tab is activated, in which the accrual base is indicated.
If you put the checkbox "Do not index" in an empty window, then the accrual will not be indexed.
It is necessary to save the element of the reference book with the button “Save”.
In the "Included in the base" tab, it is necessary to create accruals, deductions and deductions.
To save the entered data, you need to click the "Save and close" button.

Piecework wages

Piecework payment is a calculation based on the quality and quantity of work done. It can be divided into individual payment and on the brigade. An individual charge is paid to one person for performing a certain type of work. The brigade accrual depends on the amount of work and individual salary, the entire team.

Piecework wages can be divided into certain types. There are 4 types of piecework payments:

Simple piecework is a payment that is based on rates and a unified tariff and qualification reference book of work and profession.
Piece-bonus- this is a payment not only for the production of products, but also bonuses.
Piece-by-piece progressive- this is a piece-rate payment, in which products that have been produced within the normal range are paid at a piece-rate.
Accordnaya is a piece payment.

How to make payroll step by step for beginners on piecework payment? To do this, you need to perform certain actions:

Customize the type of calculation.
Introduce technical operations.
Introduce a piecework outfit.
Calculate and calculate the salaries of employees of the enterprise.

Calculation of salaries in 1C 8.2

In 1C version 8.2, there are two ways of calculating and calculating salaries step by step for beginners. You can calculate manually using documents in a specific sequence. You can also use the Payroll Assistant. Payroll step by step for beginners without using the "Payroll Assistant" implies the following actions:

Enter all cadre orders.
Entering unchanged surcharges and surcharges.
Calculation of payments for one month.
Crediting insurance premiums with payroll.
Formation of a payroll.

Salaries in budgetary organizations

What is the order in which the salary is calculated step by step for beginners in For incremental accrual salaries, it is necessary to establish data on the staffing table, the category of employees, on the rate of tariffs by time, as well as information on time keeping for the month. It is necessary to take into account and regulations that govern the charging of payments.

In order to streamline and normalize wages for public sector employees, the law introduced:

Unified tariff scale.
Hourly wages.
Tariff categories.

Calculation of the average salary in the Russian Federation 2017

In 2017, as in previous years, according to the law, in accordance with article one hundred and thirty-sixth of the Labor Code of the Russian Federation, wages should be charged twice a month. If the employer violates the conditions, it may incur administrative liability. Therefore, the calculation of salaries step by step for beginners should be carried out by the following types of payments:

1 Advance payment from future salaries. It constitutes a certain percentage of the basic payment.

2. Salary for a full working month. Depending on the working days, it can be charged both for one half and for two halves of the month.

The main indicators of the average salary in 2017:

the amount of payments that were accrued in one year;
working time according to the calendar for twelve months;

To calculate the average wage, use the formula: average salary= Payments per year / for twelve months.

Of course, payroll is a key part of the employee's entire workflow. Any citizen of the Russian Federation capable of exercising labor activity in full measure, you should know all the nuances regarding wages and ways of calculating them.

Various payment systems

First of all, when applying for a job, you need to familiarize yourself with the system of payment for labor activity and possible ways stimulations exist in a given organization. Any company has an extensive collection of various local regulations.

When determining the method of issuing wages, the accounting department pays attention to the list of specific documents regulating this issue. More specifically:

Internal labor regulations.
Collective agreements.
Various kinds of provisions containing comprehensive information about possible monetary incentives for active work.
The regulation that determines the remuneration of employees.
Schedule of a regular nature.
Specific clauses contained in the employment agreement between management and employees.
Other local regulations containing information on wages.

The principle of calculating the employee's income is based on the accounting document for the worked volume, that is, the timesheet. Work remuneration systems fall into two broad groups:

Piecework system of remuneration. The key difference is that the amount of income directly depends on how much the employee produced the final product in volumes or how many services it provided. That is, it is directly proportional to the activity of working activity.
The time-based wage system is a slightly different way of determining wages. Here, the employee's predetermined salary plays a key role. That is, some amount that depends on the job position of the employee and on his staffing table.

Any procedure for calculating wages provides for the possibility of additional payments. These are rewards for:

Long-term experience.
Excellent work result.
Workplace activity.
Intensity.
And other activities aimed at the benefit of the organization.

Time clock

Consider the simplest version of the time-based or time-bonus system for calculating employee income for work. Its simplicity lies in the fact that when determining the amount, only two values are taken into account:

The rate is of a tariff-hour nature or of a day nature.
Monthly salary.

The formula for calculating is also not difficult. V in this case a fixed daily wage rate is taken into account. Outwardly, it is the following:

ZP = KD x SD, where

"Salary" is the amount of wages that were accrued for a month of employment;
"KD" - this is the number of days that the employee actually worked according to the report card;
"CD" is the employee's tariff rate.

In the case when the calculation is based on the hourly rate, the value is multiplied with the monthly amount of time that has actually been worked out, of course, the unit of measurement is hours.

The following situation is ideal as an example:

“According to the employment contract, Ivan Ivanov has an hourly wage of 50 rubles / hour. It actually worked for about 170 hours last month. It turns out that sum of money, which he will receive - 50 x 170 = 8,500 rubles. "

Time-based salary rate

Employees of the organization, according to the contract, receive amounts in the form of a salary. Let's assume that they have worked in full for a month and will receive one hundred percent of the income for this. When work time not fully worked out, that is, it does not meet the standards, the salary must be adjusted taking into account the efforts that were actually spent.

In this case, the formula is:

ZP = OK / HD x FD, where

Salary - the amount of wages that was accrued for the month;
OK is the employee's salary;
HD - standardized representation of the number of working days in a month;
FD - how much the employee actually worked.

Of course, any formula presented in the time-based wage system does not include various kinds of incentive or incentive bonuses, as well as bonuses. After calculation, you need to deduct income tax individuals, which is often equal to thirteen percent. Only after that does the employee receive funds that he honestly earned.

There is the possibility of receiving honestly earned rubles both through the cashier and on a debit / credit card with the condition of writing a statement to the authorities about this method of calculating funds.

Payroll is a clear algorithm. However, calculations should be made carefully, since the procedure is extremely painstaking. With due attention, there should be no errors in the calculation, and the process itself will not take much time.

Initial data on employees:

Petukhov:

Salary 50,000;
Prize 20,000;
Worked out in September 15 days;
Three kids;
Advance payment for September 10000;
Accrued from the beginning of the year 560,000.

____________________________________________

Bykov:

Salary 20,000;
Bonus 0;
Worked out in September 22 days;
No kids;
Advance payment for September 5000;
Accrued from the beginning of the year 160,000;

____________________________________________
Gusev:

Salary 30,000;
Prize 10,000;
Completed in September 20 days;
One child;
Advance payment for September 8000;
Child support - 1/3 of the salary;
Accrued from the beginning of the year 320,000.

Payroll preparation:

Petukhov:

1. Salary

In September 2015, 22 working days, but Petukhov worked only 15, which means the accrued salary must correspond to the hours worked:

Salary = 50,000 * 15/22 = 34090.

- a premium of 20,000.

For September accrued = 34090 + 20,000 = 54090.

3. Tax deductions

Petukhov has three children, each is entitled to a standard personal income tax deduction, provided that the salary calculated on an accrual basis from the beginning of the year has not reached 280,000 (350,000 rubles from January 1, 2016).

From 01.01.2015 to 31.08.2015 Petukhov was charged 560,000, which means that he is not entitled to deductions for personal income tax.

4. Withholding personal income tax

Personal income tax = 54090 * 13% = 7031.

Insurance premiums are paid from the employee's salary to the Pension Fund, Social Insurance Fund and Obligatory Fund health insurance... Insurance premiums are calculated from the amount of wages to the deduction of personal income tax.

The rate of contribution to the Pension Fund is 22% until the total salary since the beginning of the year reaches 710,000, above this amount, a 10% rate is applied.

The rate of contribution to the FSS is 2.9% until the total salary since the beginning of the year reaches 670,000, over this amount the contribution is not paid.

Petukhov's critical marks have not been reached.

Pension fund contribution = 54090 * 22% = 11900.
Contribution to the Social Insurance Fund = 54090 * 2.9% = 1569.
Contribution to FFOMS = 54090 * 5.1% = 2759.

6. Deductions from wages

Amounts should be withheld from wages enforcement orders, alimony, material damage, advance payment, personal income tax.

Petukhov's salary must be withheld:

Personal income tax - 7031;
advance payment - 10,000.

7. Calculation of salaries to be paid

Salary payable = 54090 - 7031 - 10000 = 37059.

____________________________________________

Bykov:

1. Salary

In September 2015, Bykova worked for 22 days, that is, a full month.

Salary = 20,000.

2. Additional incentive payments- not provided for Bykova.

Accrued in September = 20,000.

3. Tax deductions

Bykova has no children, and she does not have any other deductions.

4. Withholding personal income tax

The employer must withhold personal income tax from the accrued wages at a rate of 13%.

Personal income tax = 20,000 * 13% = 2600.

5. Calculation of insurance premiums

Pension fund contribution = 20,000 * 22% = 4400.
Contribution to the FSS = 20,000 * 2.9% = 580.
Contribution to FFOMS = 20,000 * 5.1% = 1020.

6. Deductions from wages

Bykova's salary must be withheld:

Personal income tax - 2600;
advance payment - 5000.

7. Calculation of salaries to be paid

Salary payable = 20,000 - 2600 - 5000 = 12400.

____________________________________________

Gusev:

1. Salary

In September 2015, 22 working days, but Petukhov worked only 20:

Salary = 30,000 * 20/22 = 27273.

2. Additional incentive payments- a premium of 10,000.

For September accrued = 27273 + 10000 = 37273.

3. Tax deductions

Gusev has one child who is entitled to a standard personal income tax deduction, provided that the salary calculated on an accrual basis from the beginning of the year has not reached 280,000 (350,000 rubles from January 1, 2016).

From 01/01/2015 to 08/31/2015 Gusev was charged 320,000, which means that he is not entitled to deductions for personal income tax.

4. Withholding personal income tax

The employer must withhold personal income tax from the accrued wages at a rate of 13%.

Personal income tax = 37273 * 13% = 4845.

5. Calculation of insurance premiums

Pension fund contribution = 37273 * 22% = 8200.
Contribution to the Social Insurance Fund = 37273 * 2.9% = 1081.
Contribution to FFOMS = 37273 * 5.1% = 2199.

6. Deductions from wages

Gusev's salary must be withheld:

Personal income tax - 4845;
advance payment - 8000;
alimony 1/3 of 37273 = 12424.

7. Calculation of salaries to be paid

Salary payable = 37273 - 4845 - 8000 - 12424 = 20004.

Payroll transactions:

The accountant must make the following postings:

D44 K70 in the amount (54090 + 20000 + 37273) - the salary of the employees of the trade enterprise was accrued;
D70 K68.NDFL in the amount of (7031 + 2600 + 4845) - personal income tax withheld from wages;
D44 K69.PFR in the amount of (11900 + 4400+ 8200) - the insurance premium was charged to the Pension Fund;
D44 K69. FSS in the amount of (1569 + 580 + 1081) - the insurance premium was charged to the FSS;
D44 K69.FFOMS in the amount of (2759 + 1020 + 2199) - the insurance premium was charged to the FFOMS;
D70 K50 in the amount (37059 + 12400 + 20004) - salaries were paid to employees.

When getting a job, any person naturally plans to receive a salary. And this is correct, because every work must be paid. But in order to pay an employee his earnings, it is necessary to draw up a number of documents and make a payroll calculation. How exactly do you do this? We understand the issue.

Salary and rules for its payment

Everything important points Regarding the payment of wages, it is regulated in our country by the Labor Code, and the state acts as a guarantor labor relations, which means supervision and control over timely payment of labor and compliance by employers with payment deadlines. Section 136 Labor Code clearly defines the timing of payment of wages: twice a month.

This rule does not cancel any provisions on remuneration of personnel adopted in specific institutions and organizations, since, according to the law, the internal documents of the organization cannot worsen the position of the employee in comparison with the conditions established by the Labor Code. This means that if an enterprise, by its internal regulation on labor remuneration, has established the payment of wages once a month, it violates the law, which may entail administrative liability. As for the clear deadlines (numbers of payment of wages) in the month, they are established by the internal regulations, labor and collective agreements and cannot be violated.

As a rule, most organizations pay employees an advance of wages and the wages themselves, although the Labor Code specifically says about the payment of wages twice a month. If we are talking about an advance - small amount on the account of wages - it is necessary to clearly stipulate the terms and amount of the advance and fix this local act within the organization, notifying the bank through which the payments pass, and the federal treasury. It should be noted that the advance payment, in contrast to the salary, does not depend on the amount of work performed or on the time worked. Its size is determined by the organization, and the amount remains the same every time.

Documents for calculating wages, which are drawn up upon hiring

The basis for calculating wages are documents that are drawn up when an employee is hired. These include an employment contract (contract) and a job order. One copy of the order (or an extract from the order) goes to the accounting department, where, on its basis, a personal account is opened for the employee and a personal card is entered. The order indicates from what date the employee was hired, the amount of salary, allowances and additional payments, incentive payments that will be paid to him. If these documents are drawn up correctly and entered the accounting department on time, then the salary will be promptly accrued and paid to the employee.

Time and piecework pay

On the state enterprises the system of remuneration of employees and the procedure for calculating wages is determined by the state, and on private ones - by the owner. At the same time, regardless of the type of organization, employees need to be paid for their work in full compliance with the Labor Code of the Russian Federation. Today there are time-based and piece-rate forms of remuneration.

Time-based pay implies payment for the work of an employee, depending on the qualifications, the established salary and the hours worked. Working hours are recorded by an authorized employee in the timesheet, which indicates the number of hours worked for each working day, the number of night hours (if the position provides for work at night), the number of hours worked on holidays and weekends (if such work took place) etc. The report card also notes absenteeism due to temporary disability, vacations, absenteeism, weekends. The time sheet in this case is the main document for calculating wages, so it must comply with the T-13 form and the requirements of the legislation, have all the necessary details and be correctly filled out.
And piecework wages depend on the work performed or the amount of products produced. In this case, the prices that the company sets for the products manufactured or the work performed and the volume performed by the employee are taken as a basis, which is taken into account in special documents (they are kept by the foremen of the sections, senior shifts, foremen or other workers who perform such functions). Forms primary documents, in which records are kept of the products produced by each employee or the work performed, the enterprise can develop independently. It can be both acts of work performed, and orders or route sheets (for transport companies). Usually in the enterprise the prices for specific works or products are constant. This means that for calculating wages, you need to multiply the number of work performed or manufactured products by the piece rate. There is also a piece-rate bonus payment, when earnings are made up of payment for actually performed work and a bonus, which can be set in a fixed or percentage... And for those organizations that have auxiliary and service production, which are necessary for the main production, is characterized by an indirect piece-rate system of remuneration. Under such a system, workers in auxiliary production receive a salary at the rate of a certain percentage of total amount earnings of employees of the main production. Organizations that employ predominantly production teams often pay wages on a piece rate progressive system. It is based on prices, and they, in turn, depend on the amount of products that were produced during a specific period. The brigades are paid on a lump-sum basis, when the entire amount is divided among the members of the brigade, depending on the time worked by each employee.

Wage fund

In order to properly pay salaries to employees, it is necessary to calculate the payroll, which includes:

accrued wages (in kind and in cash) and payments for unworked time (study leaves, minors' labor, forced absenteeism, downtime that occurred through no fault of the employee, refresher courses);
allowances (if any), additional payments, remuneration, incentive and bonus payments (these include one-time bonuses, seniority allowances, material aid, lump-sum bonuses based on work results, payment of parental leave, compensation for unused vacation);
compensation, payments for housing, food, fuel and lubricants (if any).

Of course, the calculation of the payroll in different organizations will be slightly different, but everywhere this fund is calculated based on the planned working time, the volume of production at tariff rates and piece rates. The most commonly used wage fund planning system is specific categories workers who differ in the payment system. This means that you need to separately plan the payroll for managers, specialists, employees, pieceworkers and temporary workers (for this, the payroll of workers in each group is calculated), and then calculate the total payroll.

Features of payroll calculation

Let's consider in more detail two options for remuneration:

Payment of salaries with advance payment. If an enterprise pays employees an advance and a salary, then you need to submit documents for accruals once a month. The advance is paid for the first half of the month and goes towards future salaries. Its size is agreed in advance and does not depend on the hours worked, therefore, the salary is not charged (which means that additional documents are not needed: timesheets or closed orders), and the account 70 credit is not reflected. This means that neither personal income tax nor contributions for social insurance are not accrued, since the advance payment is not subject to taxation (and salary, which relates to remuneration for work performed, is). Then, based on the results of the month, wages are calculated, which serves as the basis for taxes and fees in Pension Fund and a social security fund.
Payment of salaries for the first and second half of the month. If internal documents the organization is set to pay wages twice a month, as required by the Labor Code, then all documents for the production of charges must be submitted to the accounting department twice a month. When paying salaries twice a month, the question arises about payment of personal income tax and fees: how to pay, once or twice a month? The answer to this question is quite clearly given in Article 226 Tax Code RF. It says that personal income tax and social tax you need to pay once a month, but contributions to the pension fund should be paid twice a month.

Payroll example

Let's try to make a simple payroll calculation for an employee with time wages. In the initial data: salary - 15,000 rubles and the right to standard deduction, the amount of which, according to the law, is 400 rubles per month.

Personal income tax is calculated according to the formula: (salary - 400 rubles) x 13/100

In monetary terms, it will look like this: (15,000 - 400) x 13/100 = 1,898 rubles.

If the employee has not worked all the working days in the month, then his salary, of course, will be less. In this case, you must first calculate the cost of days worked based on your salary. Let's say that an employee was on sick leave, and out of 21 working days he worked only 15. Then we get: 15000 / 21x15 = 10714.29 rubles.

We calculate the personal income tax: (10714.29 - 400) x 13/100 = 1341 rubles, and the amount put in hand: 10714.29 - 1341 = 9373.29 rubles. Of course, if the company provides for additional payments or the employee has the right to other tax deductions, they are also taken into account in the calculation of wages, as well as possible deductions.

Taxes and withholdings

I must say that between the accrued wages and the amount that the employee receives in his hands, there is some difference. The real salary is the difference between the accrued salary and the amount withheld. What is the amount withheld? Article 137 of the Labor Code of the Russian Federation clearly defines the types of possible deductions, which include:

Thus, the employee receives the amount of accrued wages in his hands, which has decreased by the amount of all deductions. But here it is worth saying that the law stipulates a possible limit for deductions from each salary: it should not exceed 20%. For special cases, a threshold of 50% is provided, which cannot be exceeded even if there is a need for deductions on several writs of execution.

When looking at job advertisements, everyone pays attention to size first. It is important for people to know what the reward will be for their efforts and dedication. Queues do not line up for small salaries. Everyone agrees to a decent remuneration. But often expectations are not met, since the promised wages are not paid in the amount that was originally promised. And this is not a deception or violation of the employee's rights. Do not forget that part of the salary goes to social Security contributions and taxes.

We calculate the salary correctly

So you are hired. On this occasion, an order was issued and signed. In your work book the corresponding entry was made. Based on the established documents, the company opened a personal account in your name. You are working and full of expectations.

In order not to be disappointed with the amount of earnings paid, each employee must understand that in most cases, when advertising vacancies, not the amount that a person will receive clean in his hands is indicated, but what will be initially credited. Deductions are not shown, since from the point of view of the law, the basic amount is taken for the salary.

Salary is what you get when everything required by law is deducted from your salary. In Russia, they are not as ruinous as in many other countries. In some states, the treasury takes away from people more than 50% of honestly earned money. This is needed to cover social needs, defense, the maintenance of government bodies, etc.

What amounts will not be included in the salary that the employee receives at the end of the month. It can be:

contributions to social services;
unworked days for which no one is obliged to pay you;
advances;
that the state collects from individuals, etc.

It turns out that the percentage of payments for the first half of the month is agreed upon by the trade union committee and fixed by the collective agreement. That is, each enterprise has its own rules. There is only one single clause that the employee must receive at least what he earned during the first half of the month or for the days on which the advance is calculated. This means that the amount must be at least 40-50%.

As for the timing, the advance is paid approximately 15 days after the previously received wages for the last month. The interval should not be too small. It is also not allowed to pay an advance payment two or three times during the month.

No taxes are deducted from the advance. Personal income tax, social benefits and other calculations are calculated by the accounting department at the end of the month, when the employee will receive the residual amount.

Failure to pay the advance is considered a violation of the law. The employee has the right to demand it from the manager if the company does not have such a tradition and, in case of refusal, to go to court.

Types of wages

It will be useful to know how it is charged. There are two types of it: piece-rate and time-based. Your task is to decide which of the two types your type of earnings belongs to.

The time wage depends on the time you worked. That is, it is counted depending on the hours worked. Each enterprise has a special employee who is obliged to keep track of how much each of the team members works in. All information about the work is entered into the timesheet. The time taken into account is divided into categories. There are night and festive. Work at night and during holidays is paid differently. The timesheet contains all the information about what the employee did during working hours.

If you were sick or on vacation, the corresponding notes are made in the document.

Time wages are directly related to how much you worked and how you used the time taken into account, were at work or went on a business trip.

Piecework payment depends on the amount of work performed. In this case, the basis for the calculation is not time, but the prices agreed by the management and employees.

If brigades are involved in the production, the salary is calculated for everyone, and then the foreman decides who is entitled to what amount. Usually, the volume performed by each member of the team is taken into account. On a piece-rate basis, workers always know how much they should receive.

Enterprises use either piecework or time-based wages. The first can be paid directly to the brigade.

Example of salary calculation

The easiest way to understand how the calculation of wages that will be paid to an employee is carried out, based on specific examples.

For example, an employee receives a salary of 30,000 rubles. There were 21 working days per month, of which only 10 people worked. It is necessary to decide what amount of salary is due for each day. To do this, 30,000 is divided by 21. It turns out 1,428 rubles the employee earned every day.

If we multiply this amount by 10 days worked, we get the salary. It is equal to 14,280.

If an employee has, for example, two children, 2,800 must be subtracted from the received one (1,400 for each child). Remains 11 480 rubles, of which the personal income tax is taken in the amount of 13%. That is, a citizen must pay 1,492 rubles to the state treasury. We subtract this amount from the salary and we get a salary for the worked month 12,780.

Salary: calculation example

The previously paid advance is deducted from the received amount.

Piecework wages are of several types. The most common is simple. When calculating it, the performed volume is multiplied by the tariff set at the enterprise.

Shareholders, like everyone else, are required to pay taxes. After the amount of the salary is calculated, the deductions provided for by the legislation of the Russian Federation are made. Besides and social payments, the accounting department has the right to deduct alimony and so on, which does not contradict the law.

Salary and tariffs are not a secret, therefore, when applying for a job, an employee has the right to contact the accounting department and find out what exactly will be deducted from his salary. Having received this information, you will be able to calculate the amount due to you at the end of the month yourself.

What else is paid, besides personal income tax

The law provided for the amount of the tax. In most cases, personal income tax should not take out more than 20% of his salary from the wallet. There are exceptions. In total, the tax should not be more than 50%.

There are other taxes, or deductions, that the law imposes on wages. However, their payment is not the responsibility of the ordinary employee. This burden is borne by the employer.

For all who are residents Russian Federation, tax rate for labor activity does not exceed 13%. The same percentage is paid by non-residents classified as citizens of the EAEU countries, visa-free immigrants, refugees and highly qualified specialists. All other persons who are not residents of our country pay personal income tax in the amount of 30%.

It is assumed that in the near future the tax will be increased to 16%. However, the State Duma is postponing the resolution of this issue for now. It is not yet known whether it will be considered.

I have on past work every month we were asked whether an advance was needed or not. Those. if not needed, it was possible not to receive it. This is the first time I hear that this is a must for an employer.

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I was also surprised about the advance payment. Our company has never focused on this. I used to withdraw my salary from the card at the end of the month, the full amount. The advance payment is on the card for 2 weeks, I rent only if absolutely necessary.

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