How to correctly calculate your monthly salary. Payroll calculation taking into account salary

Oddly enough, for some reason many people are sure that wages and salary are the same thing. Because of this, confusion quite often arises: the contract states one amount, but the person receives less in person. Why? Let's figure out how to calculate salary based on salary and what you need to know for this.

Why is salary different from salary?

First of all, you need to remember once and for all that these two are absolutely different concepts. The salary is what you will receive in the accounting department or on your card at the end of the month, and the salary is the amount specified in the contract, this is your salary, so to speak, in “dirty” form. Various bonuses, allowances, taxes and deductions are not taken into account here - this is, so to speak, a “zero rate”, from which all subsequent calculations are made. Therefore, it is very important to figure out how to calculate your salary yourself, what these calculations depend on and how to check their correctness.

The salary is a fixed amount, it is not affected by additional payments for harmfulness, nor the number of days actually worked, nor the amount and amount of taxes withheld. However, all these factors greatly influence the amount you will receive at the end of the month.

What you need to know to calculate your salary correctly

• various coefficients can be applied to wages;
• the employee may be awarded a bonus and other payments;
• an employee may be fined for various violations;
• the employee may have obligations to pay alimony or other payments;
• an advance may be issued;
• insurance contributions are paid by the employer, and income tax is paid by the employee;

All these, as well as some other factors, reduce or increase an employee’s wages, but do not in any way affect his salary. Nevertheless, you should definitely remember about them, otherwise significant errors may be made during the calculation.

Salary calculation

IN general case To do this, you need to apply a very simple formula that includes only 2 points:

• salary;
• income tax rate.

Everything is very simple: wages are equal to the amount of salary minus income tax, which in the Russian Federation is 13%.

Example:

Citizen N has a salary of 38,000 rubles, this point is clearly written in his contract. Over the past month he has worked conscientiously allotted days, had no fines or penalties, but did not earn any bonuses. Thus, at the end of the month N will receive:

38,000 - 13% = 38,000 - 4,940 = 33,060 rub.

Example:

The same citizen N actually went to work only 9 days out of 23 allotted working days; the rest he took at his own expense to travel to relatives. We count:

• First you need to determine the average daily earnings of N, based on his salary: 38,000 / 23 = 1652.17 rubles.
• Now let’s calculate the part of the salary that corresponds to the time actually worked: 1652.17 x 9 = 14,869.53 rubles.
• Now let’s calculate the wages for 9 days worked: 14,869.53 - 13% = 12,936.49 rubles.

Calculation of wages when taking into account bonuses and allowances

However, in practice such calculations are very rare, so let's look at how to calculate wages based on salary if an employee receives, for example, a bonus of 15% of the salary and has a tax deduction for a child - 750 rubles. If we assume that the same citizen N worked 21 days in a month out of 24 possible, then under all the conditions described, the calculation will look like this:

• 43,700 / 24 x 21 = 38,237.50 rub. — salary for hours worked without deduction of personal income tax;
• 38,237.50 - 750 = 37,487.50 rub. — salary for actual time, taking into account tax deductions;
• 37,487.50 x 13% = 4873.375 - personal income tax, taking into account the use of deductions;
• 38,237.50 - 4873.375 = 33,364.13 - salary in hand.

How does the regional coefficient affect wages?

Sometimes you need to know how to calculate salary in conditions where, due to difficult climatic conditions, increased radiation or other harmful factors An additional factor “for harmfulness” is added to the employee’s salary. This coefficient is also called regional, but it should not be confused with northern allowances for residents of the Far North. A similar coefficient is used in Udmurtia, Bashkortostan, Perm, Chelyabinsk, Vologda, Kurgan and other regions. The coefficient is set by the Government Russian Federation separately for each region.

Example:

Still the same citizen N, with a salary of 38,000 rubles. and a bonus of 15%, worked all the days in good faith, does not have a tax benefit. The coefficient for the region where our citizen N lives is 1.8. It should be used like this:

• 38,000 + 5,700 = 43,700 - salary + bonus;
• 43,700 x 1.8 = 78,660 - salary taking into account the coefficient;
• 78,660 - 13% = 68,434.2 rubles. - salary to payoff.

How to check the accuracy of calculations

Labor legislation clearly states that the employee must be informed of all allowances and deductions made from his wages. In order to comply with legal requirements, enterprises usually issue pay slips that clearly state how exactly the amount that you will see in your wallet or card at the end of the month was obtained.

Now you know exactly how to calculate salary based on salary, and you can independently check the accuracy of the calculations made by the employer. If you do not understand where this or that amount came from, or your calculations do not agree with those you see on the received sheet, do not hesitate to contact the accounting department for clarification - they are obliged to explain everything to you. Perhaps you forgot to take into account some parameter. To correctly calculate your salary, you need to know exactly about all the deductions and allowances that apply specifically to you.

Almost always, in job vacancies, instead of the salary that the employee will actually receive, the salary is indicated. And in this case, the employee may have questions about how much he will ultimately be given and how to calculate his salary. At the same time, many do not even know that salary and salary are not the same thing. We will explain how salary is calculated based on salary - you will need a calculator.

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Labor legislation the definition of salary and wages is given ( Art. 129 Labor Code of the Russian Federation):

• salary- fixed amount of remuneration for an employee calendar month excluding compensation, incentives and social payments;
• incentive payments- additional payments and incentive allowances (bonuses and incentive payments);
• compensation payments- additional payments and allowances of a compensatory nature (for work in special climatic conditions or in special conditions and other payments);
• wage- remuneration for work, which consists of salary, taking into account compensation and incentive payments. IN colloquial speech the concept of “dirty wages” or gross wages is used;
• take-home salary- the amount of wages to be paid to the employee, or accrued wages minus personal income tax. In colloquial speech it is sometimes called “net payment”, or net salary.

Pay systems

The organization independently develops a system of financial motivation for employees. Wherein different categories workers is established different system payments The main remuneration systems are:

• official salary;

The amount of salary payments depends on the position held. This system is used to reward specialists with a wide range of work (director, lawyer, engineer, accountant, etc.).

Remuneration according to tariff rate is established as the amount of remuneration for fulfilling the norm. This method is used mainly for temporary workers and piece workers (turner, builder, combine operator, etc.).

Deadlines for calculation and payment of wages

The payment date is set in one of the following documents:, or an employment contract. Salaries are paid at least every half month ( Art. 136 Labor Code of the Russian Federation). The final payment for the month is made no later than the 15th.

In practice, the payment period is set in the following order:

• - from the 16th to the 30th (31st) day of the current month;
• The final payment for the month is from the 1st to the 15th of the next month.

If the payment day coincides with a weekend or non-working holiday, the payment is made on the eve of this day ( Art. 136 Labor Code of the Russian Federation).

In the Letter of the Ministry of Labor of Russia dated 08/05/2013 No. 14-4-1702, when considering the issue of determining the amount of the advance, it was explained that the Labor Code of the Russian Federation does not regulate the size of the advance. However, in Letter No. 14-1/B-725 dated August 10, 2017, the department recalled that.

In practice, the following methods of calculating the advance are used:

1. Proportional to time worked.
2. As a percentage of salary.
3. In a fixed amount.

The organization chooses for itself the most convenient ways and payment terms.

How to calculate salary based on salary

The amount of wages per month, based on the salary, is determined as follows.

Salary calculation based on salary, formula:

ZP=O/Dm*Od,
Where:

ZP - monthly salary (gross);
O - official salary according to the staffing table or employment contract;
Dm - number of days in a month;
Od - days actually worked in a month.

When the amount of wages is known, we determine the amount of personal income tax:

Personal income tax = salary * 13%,

Where:

ZP - accrued wages for the month;
13% - personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of article 224 of the Tax Code of the Russian Federation).

Let's determine the amount of wages “on hand” (Net).

Net=ZP-NDFL

Net - the amount of wages that will be paid to the employee for the month worked.

Number of working days

The number of days worked in a month is determined by the working time sheet. Work time should not exceed 40 hours per week ( Art. 91 Labor Code of the Russian Federation).

If an employee has worked for a month, without absences or business trips, payment is made according to salary.

In case of work less than a month needs to be looked into in more detail. For example: hiring or dismissal in the middle of the month. Payment is made based on the actual days worked in the month.

Average earnings

When on a business trip, during layoffs, and in other cases provided for Art. 139 Labor Code of the Russian Federation, payment is based on average earnings.

The calculation of average wages is determined by the formula:

SZP=(ZP+SV)/D,

Where:

SWP - average salary;
Salary - actual accrued salary for the 12 months preceding the moment of payment;
SV - accrued incentive payments provided for by the remuneration system for the period, with the exception of amounts of financial assistance;
D - the number of days actually worked in the 12 months preceding the date of payment.

One average earnings is not included in another, i.e. When calculating average earnings, the time during which the employee maintained average earnings in accordance with the legislation of the Russian Federation is excluded from the calculation period.

Documents reflecting the calculation, accrual and payment of wages

When an employee is hired, a document is drawn up. The order is issued in any form or using forms No. T-1 or T-1a.

The employee's official salary is indicated in the employment contract and/or (Form No. T-3).

To calculate wages and record actual time worked, the following forms are used:

• (form No. T-12);
• (Form No. T-13).

To fill out timesheets for employees personnel service applies .

The following forms are used to document payroll calculations:

• payroll statement, form T-49;
• pay slip, form T-51;
• payroll, form T-53.

Accounting and registration payrolls for payments made to employees of the organization is reflected in the payroll register (form No. T-53a).

When paying wages, the employer is obliged to notify each employee in writing about the amount of wages ( Art. 136 Labor Code of the Russian Federation and Letter dated March 18, 2010 No. 739-6-1).

The approved unified forms do not contain the form. The organization has the right to independently develop the form. Approximate form, as well as the order for its approval can be downloaded at the end of the article.

When an employee is dismissed, a document is drawn up. The order is issued in any form or the unified form No. T-8 is used.

According to the current Labor Code RF are regulated work activity and payment. Article 136 determines the methodology for making calculations, as well as the time frame within which remuneration is issued.

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Various acts and standards are developed based on the Labor Code of the Russian Federation. How to calculate salary is determined according to the formula.

According to regulations, any organization must create suitable working conditions, including timely payment.

The rights of workers must be respected by the employer, which is controlled by the state.

What it is?

Wages are remuneration paid in monetary terms to an employee by an employer. Awarded for completed duties. Regulation is carried out by the employment contract.

Depending on who the employer is, the salary will be called:

• for civil officials - salary;
• for the military - salary;
• for executives - official salary;
• for other employees employed in various fields - wages.

Difference from salary

In order to understand the difference between salary and salary, it is necessary to define these concepts.

Salary is the rate that is set by the employer when hiring an employee. This indicator is indicated in labor agreement and order. The salary serves as the basis for calculating subsequent payments.

Salary is the money that is paid to the employee after all allowances have been assigned, taxes have been deducted, etc.

Normative base

The rules of calculation and accrual are regulated by the following regulations:

How to calculate an employee's salary?

Any employee should know what exactly the salary consists of and how it is calculated. It all depends on the specific situation.

Average monthly

The rules defining how the average monthly salary is calculated are enshrined in.

In accordance with the regulatory legal act, the following must be taken into account when calculating:

• what salary was accrued over the last year;
• what time is actually worked in each month.

The month is determined based on calendar data - from the 1st to the 30th or 31st.

Algorithm for calculating average monthly salary:

1. All payments for the billing period are added up.
2. The billing period is determined - according to calendar data. But it is not taken into account if the employee was not at work for some time, but his salary was retained, he was disabled or was on leave for various reasons and receives benefits, has additional days off with his salary preserved.
3. The resulting amount is divided over the entire billing period.

Per day

The daily wage is determined as follows:

Daily salary = the resulting value determined by the formula/number of working days for a certain period.

For example, in April the norm is 22 days. A full month is paid in the amount of 20,000 rubles. The employee took 2 days off at his own expense.

20,000/22*20=18181.82 rub.

For a full month

To calculate wages, you need to know the salary and personal income tax rate.

The salary is the amount of the salary - personal income tax deduction. Rate in the Russian Federation = 13%.

For example, the salary is 38,000. The month was worked in full and no fines or penalties were accrued, then:

38000 – 13%=38000 – 4940 = 33060 rub.

In less than a month

Let’s assume that the employee worked only 9 out of 23 days. 14 were rest days at his own expense.

To calculate you need:

1. Determine average earnings. With a salary of 38,000/23 = 1652.17 rubles.
2. Then you need to determine the part of the salary that is compared to the actual time worked: 1652.17 * 9 = 14869.53 rubles.
3. Next, you can determine the salary for 9 days: 14869.53 - 13% = 12936.49 rubles.

By salary

Therefore, let's consider this option:

• salary 38,000;
• bonus amount is 15% of salary;
• tax deduction for 1 child – 750 rubles;
• 21 out of 24 days were worked.

The calculation is carried out as follows:

• 38000 + 5700 = 43700 bonus and salary;
• 43700/24*21 = 38237.50 – salary excluding tax deduction;
• 38237.50 – 750 = 37487.50 – salary for actual time worked, taking into account the tax deduction;
• 37487.50*13% = 4873.375 – personal income tax, taking into account the deduction;
• 38237.50-4873.375 = 33364.13 – salary that the employee will receive.

Regional coefficient

In areas with difficult climatic conditions a coefficient is added to the salary. The size is determined by the Government of the Russian Federation. This coefficient is not a northern surcharge.

Let's look at how wages are calculated in this case:

• salary 38000;
• bonus 15% of salary;
• there is no tax deduction;
• regional coefficient 1.8.

The calculation is carried out as follows:

• under these conditions, salary + bonus will be 43,700;
• 43700*1.8 = 78660 – salary + coefficient;
• 78660-13% = 68434.2 - this amount is due to the employee in his own hands.

Thirteenth salary

The 13th salary can be calculated in one of the following ways:

• a clearly fixed rate is determined for some specialists;
• a percentage or coefficient of the annual salary is established;
• calculated based on average earnings for 1 year.

If with the first 2 options everything is simple and clear, then the last one requires explanation. For accountants, this is the most problematic method of calculation.

The hours worked and monthly payments for each employee are taken into account. And if the salary increased within 1 year, then this fact is also taken into account.

Calculation example

The 13th salary is paid at the end of the year. Employees who have worked for 1 or more years can usually count on a bonus. The source is determined by the position of the organization.

Typically the formula used is:

(Salary*12 months)*10%

(38000*12)*10%=45600 – the amount of 13 salaries.

Accrual procedure

When calculating wages, tax deductions and other forms of withholding are taken into account:

• Personal income tax – 13% of the amount of income;
• other types of deductions, according to and.

Salaries are calculated according to the following procedure:

• counting the days worked by the employee;
• calculation of bonuses and other forms of remuneration;
• accounting for deductions;
• salary calculation for an employee.

Forms of payment

Accrued according to 2 options:

• piecework – depending on the employee’s productivity;
• time-based – depending on the time spent on work.

The above forms are divided into subcategories:

1. Simple-time-based. Usually used in stable production conditions.
2. Time-based bonus. Applicable if production conditions and employee qualifications differ. Various factors are taken into account - economic, psychological, etc.
3. Direct piecework. It increases depending on the amount of work done by the employee based on prices.
4. Piece-progressive. Products, services, etc. are paid within the limits of standards. Anything that exceeds the norm is paid at increased rates.
5. Piece-premium. Paid based on the quantity of products produced or work performed, taking into account their quality and other factors.
6. Chord, chord-premium. With this category of payments, the time frame within which the work must be completed is determined.

In accordance with the law, salary calculations must take place 2 times a month. In this case, the employer can determine the dates himself, but they must be specified in the contract.

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The employer determines how salaries are transferred to employees - in cash or to a bank account.

The form must be approved. It describes the rules for deductions, calculation of allowances and other important aspects. In accordance with the Labor Code of the Russian Federation, the employer must notify the employee about the procedure for paying remuneration for work.

General information

Salaries are calculated from the first day of the employee’s working life. To begin, the employee must provide a package of documents to the HR department and sign an agreement.

It is in the contract that all aspects are outlined labor relations, including payment of remuneration.

Based on the agreement, the director issues an order - it serves as the basis in the accounting department for calculating salaries.

The order displays the following information:

• what payment system is used: mixed, time-based or piece-rate;
• what time is actually spent on work and the volume of services provided.

In case of dismissal, data on the date of termination of the employment relationship must be included.

The legislative framework

Employees' wages are calculated in the manner prescribed. The nuances are displayed in. Both the employer and the employee must be aware of both legal acts.

There are additional laws governing employee benefits and compensation.

Minimum payment amount

Each officially employed employee who works the full time limit should not receive remuneration lower than . This concept is defined as the minimum wage and it depends on the established subsistence level.

In accordance with the law, it is prohibited to pay employees wages below the minimum wage.

For 2019 minimum size is 7800 rubles. For Moscow and the region, the amount is higher - 12,500 rubles.

Payroll

Remuneration is transferred in accordance with the procedure established in the organization. The employee must familiarize himself with the rules in advance.

Taken into account:

• payment system;
• rewards and penalties;
• availability of social and other types of benefits;
• transfer of taxes.

It should be borne in mind that the employer pays insurance and pension contributions independently.

For employees

Salaries can be transferred according to 2 options:

• for the period worked;
• for the work done.

It is required to provide employees with an advance payment, the amount of which is set by the employer. Salary can consist of 2 parts: salary + bonus.

When determining the amount, attention is paid to the time sheet. This document Required for all payment options.

Formula

Formulas for calculations according to piecework payment labor and salary are different. The salary is determined as follows:

ZPO = part of the salary / number of working days for the period * number of days worked + bonus - personal income tax - money withheld from the accrued amount.

Piecework formula:

Salary = piece rates * number of products produced + bonuses + additional payments – personal income tax – other deductions.

Example

The employee's salary is 20,000 rubles. Every month the advance is paid on the 11th, and the salary is paid on the 3rd. It is necessary to determine the remuneration for July 2019. So, there are 21 working days and 10 weekends in a month.

There were 7 working days before the advance payment: 20,000/21 multiplied by 7 = 6667 - 1 number is assumed.

The main part of the salary = 20,000/21 multiplied by (21-7) = 13,333 rubles.

Payment procedure

All employees are entitled to 2 payments per month. 1 – at the beginning and is called an advance, 2 – at the end and is considered wages. The dates are set by the employer independently.

Payments must be made on a specific day. If it falls on a holiday or weekend, you should take care of issuing Money employees.

Accounting is carried out according to a statement, which has a strictly established form.

Deadlines

The employer decides when to calculate the advance and salary. It is strictly certain that payments must be made 2 times a month.

Paying taxes

Income individuals compulsorily taxed . A certain percentage is deducted from wages.

The employer is also obliged to make the deductions indicated in the table.

Personal income tax

13% is withheld from salary. For example, the reward is 48961.85*13%=6365.04 rubles.

Questions

How is work paid in different situations? Let's look at the most popular questions.

With a shift schedule

In accordance with , shift work is considered to be labor activity carried out in 2-3 or more shifts.

If an employee works from 22 to 6 am, then he is entitled to double accruals.

It happens that work shift falls on a weekend or holiday.

Then, according to , payment is calculated as follows:

1. At double prices for piece workers.
2. At double tariff rates for those who have them installed.

13th salary

The payment of the 13th salary depends entirely on the employer. It is he who determines the budget that will be allocated for payment. And the accounting department selects the options.

Typically one of the following methods is used:

• salary payment;
• certain bonuses;
• calculation of coefficients.

On holiday

In case of vacation, the salary is as follows:

Salary, if there is a vacation in the billing period = salary/total number of days in the period/number of days actually worked.

On a sick leave

Payment of remuneration to the company's personnel is based on the use of a salary calculation formula. The total amount depends on adopted system wages, amount of time worked, established coefficients, additional payments, allowances, tax deductions and other factors affecting the accrual. They are established by law or by each employer independently in LNA (local regulations).

According to the Labor Code of the Russian Federation, the terms of remuneration, including the amount of salary or rate, must be stipulated in the employment contract when hiring a person (Article 57). To establish the exact amount of remuneration, it is necessary to take into account the value of the current minimum wage, the payment system (piecework, time-based, salary, using tariff schedule etc.), types of deductions, types of compensation and additional payments adopted by the Regulations on remuneration at the enterprise.

Important! Employment contract(individual or collective) must contain the specific amount of the employee’s earnings, and not just a reference to staffing table(Letter of Rostrud dated March 19, 2012 No. 395-6-1).

What does salary consist of?

A simple formula for calculating wages consists of 3 elements: the amount of the employee’s salary, the number of days fully worked, and the amount of personal income tax to be withheld. But in addition to “bare” salaries, the calculation of remuneration depends on the accepted conditions for remuneration at the enterprise. LNA may provide for the following payments:

• Direct salary.
• Compensatory additional payments - bonuses for length of service, combination of professions, position, rank, length of service, work in difficult/harmful/dangerous conditions, employment on holidays/weekends, overtime/night time, etc.
• Incentive payments - annual, quarterly or monthly bonuses, bonuses for exceeding the plan, compliance with production quality, compliance job responsibilities And labor discipline etc.
• Territorial coefficient - established in relation to special climatic or territorial zones of the Russian Federation.

To know exactly how to calculate wages, you need to take into account all the conditions for calculating remuneration adopted personnel policy employer. Ultimately most of earnings to be paid “in hand” consist precisely of various additional payments, allowances and bonuses. Some incentives and compensation are established for all personnel, some for certain categories of employees. In some situations, additional payments are calculated as a fixed amount to the salary, in others - as a percentage of the salary or time worked for reporting period. Motivational policies are developed by organizations individually depending on the nuances of their activities.

Types of deductions

When you need to find out how your monthly salary is calculated, second important point- these are deductions. An employee may have obligations for alimony and other penalties, receive advances, receive reductions in accordance with the LNA or penalties for various reasons. When calculating salary reduction amounts, you need to remember that:

1. The salary system of remuneration for labor is characterized by a fixed, unchanging amount - the number of production working days per month cannot reduce the salary established by the labor conditions. The exception is the time-based system.
2. The amount of personal income tax is calculated based on the total amount accrued for payment, that is, after all additional payments, allowances and coefficients. This rule applies to income in cash as well as in kind. The current tax rate is 13%; when determining the amount of withholding, tax deductions are applied to certain categories of employees (persons with children, Chernobyl victims and others).
3. The total amount of deductions from earnings cannot be higher than 20%, except for special rules for alimony - up to 70%, penalties under writs of execution - up to 50%.

Note! Errors in settlements with personnel regarding wages violate the rights of employees, and information about all types of accruals and deductions must be made before each payment of earnings in the approved form.

Calculating employee wages based on salary - example

The algorithm for determining the salary is one of the easiest. This remuneration system provides for settlements with staff in a fixed amount based on established monthly salaries. If the accrual of additional payments and allowances is implied, adjustments are made to the appropriate amounts, taking into account the due deductions.

So how to correctly calculate wages for employees whose work is not subject to quantitative or time assessment? Main criterion– complete completion of the officially established production time standard. In this case, the salary amount implies accrued earnings without withholding personal income tax and other payments.

Salary calculation based on salary - formula:

Salary = Monthly salary x Actual days worked / Number of working days according to the production calendar

The practical application can be seen from the example of calculating wages by salary:

The organization "Technology" has established a 5-day work week. Salary of manager Maksimenko V.I. is 45,000 rubles. Let's assume that in September he worked all the required days, and in October he took leave without pay for valid family reasons from October 1 to October 9. How to calculate an employee's salary for September and October? In this situation, earnings for September = 45,000 rubles (45,000 x 22/22). Earnings for October = 34,286 rubles (45,000 x 16/21), and 16 working days are calculated as follows: 21 days according to the production calendar - 5 unworked days = 16.

Work procedure and payment calculation on weekends and holidays regulated by stat. 113 and 153 TK. In this case, a minimum double amount of payments is established compared to the usual one. Or, at the request of the employee, he is given one additional day of rest for each worked day.

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