Salary Calculation Formula: Example
The calculation of wages depends on theenterprise payment systems, which are fixed by regulatory local acts. In the employment contract concluded between the employer and the employee, the form of work and the payment system with the indication of the tariff rate or the established salary for each specific case is necessarily prescribed.
Remuneration of labor: forms and systems
Usually, in modern enterprises, the following forms and systems of labor payment are used: time-based (salary calculation based on salary, the formula for calculating which will be discussed below) and piece-rate.
Piece work remuneration involves a rewardfor the actual volume of work (the number of manufactured items or services provided) at a set price per unit. The payment of labor depends only on the number of units of products or services provided for the month, does not depend on the amount of time spent or fixed salary. Piece-rate forms:
- chord, etc.
The time system of payment assumes payment onSalary or the established daily or hourly rate. The monthly wage in this case depends on the actual hours worked per month. It happens:
- simple (fixed payment per month, hour);
- time-premium (bonuses, allowances, etc.) are added to the fixed portion.
What makes up the salary
Remuneration consists of the main and additional parts.
The main types of wages include the following types of labor remuneration:
- payment for salary (tariff), piecework;
- payment and surcharge for work on holidays (weekend) days;
- hours worked overtime;
- bonuses for skill, surcharges for harmful working conditions;
- additional payments for the replacement and combination of professions and so on.
Additional payments include all surcharges calculated on average earnings:
- payment of all kinds of holidays;
- compensatory payments upon dismissal;
- surcharges to the average, determined by the regulations on labor remuneration or other regulatory acts of the enterprise and so on.
So, forms of payment and its types determine the algorithm for calculating the wages of employees of a particular enterprise.
Salary payment: features
The most common and simple pay -payment on salary. Under this system, the main indicator of successful work is the observance of the working day schedule: working out the planned number of working days (hours) in the accounting period (month) guarantees the receipt of the full salary determined by the employment contract.
The official salary - a fixed amount of paymentwork for the performance of official duties in a calendar month. It should be understood that the salary is not the amount "on hand" (received after the withholding tax on personal income), but the amount to be charged for work in a particular month (before deducting personal income tax and other deductions according to the employee's application).
Salary payment: how to calculate
To calculate salary by salary (the formula is indicated below), the following indicators are necessary:
- fixed salary for a fully worked working period (calendar month) - monthly salary;
- the size of the tariff rate (hour or day), which determines a fixed amount of wages for each worked hour or day;
- a report card of working hours with indication of actually worked days (hours).
How correctly to make calculation of the salary on a salary? The formula is given below:
How to calculate the salary for a full-time salary
How to calculate salary by salary correctly, consider the example:
Employee Ogonkov AA Open Company "Ogonyok" in the labor contract the monthly salary - 45000 rubles is registered.
He worked all days on the production calendar in 2017:
- in May - 20 working days. days;
- in June - 21 workers. day.
For the worked-out period, no additional payments stipulated by the employment contract, Ogonkov AA is not relied upon.
For May and June, the employee's salary amounted to 45,000 rubles for each month, despite a different number of days worked.
How to Calculate Salary Payments for Part-Time Work
How to correctly calculate the salary for a salary for an incomplete month, consider the following example.
Worker Sergeyev V.V. in the employment contract, a monthly salary of 45,000 rubles is prescribed.
In 2017, in May, he worked ten working days out of the scheduled 20, in the remaining ten working days, VV Sergeev was on leave without pay.
Promotions (bonuses, etc.) and other additional charges (other than salary) to Sergeyev V.V. in May 2017 were not appointed.
In this case, Sergeyev V.V. (according to the salary calculation formula for the salary in the example considered), the following payment for labor in May 2017 is assumed:
45000 rubles (salary for the full working month) / 20 days (planned number of working days in May 2017) x 10 days (actual number of working days in May 2017) = 22500 rubles.
Often the question arises: "How correctly to calculate the salary for a month?" We propose to use the following table, which shows the formula for calculating the salary for a salary when working an incomplete month.
The formula for calculating salary at the tariff rate
When the employee is not assigned a monthly salary, but a daily or hourly rate, the amount of monetary compensation for the month is calculated as follows:
- at a fixed daily rate, the calculation of wages is calculated by the formula:
- At a certain hourly tariff rate, determined by the legislative acts, the payment for labor is calculated as follows:
Pay for work on schedule
Often the question arises: "How correctly to calculate the wages working on a sliding schedule?" or "How correctly to calculate the salary of watchmen on schedule?"
At the enterprises, security guards (watchmen) often work on a rolling schedule, they are provided with a monthly salary for an employment contract.
In this case, payment for a calendar month should be made by summing up the accounting of working hours.
With this account of working hours at the enterprise:
- accounting of planned and actually worked hours is carried out by the hour;
- the normative local act establishes the accounting period (month, quarter, year, etc.);
- the amount of working time in the accounting period should not exceed the established number of working hours;
- the number of working hours in the accounting period is set according to the amount of working time for the working week (no more than forty hours per week);
- the normative local act defines the rule for determining the hourly rate at a fixed salary:
Based on the planned norm of working hours of the calendar month under the formula:
hourly rate = salary / planned number of working hours of the calendar month for which the salary is calculated.
- monthly salary - 8300 rubles;
- the salary is determined for July 2017;
- the planned number of hours in July is 168 hours;
- the hour rate = 8300/168 = 49.40 rubles.
With this calculation, the hourly rate will depend on the specific month and "swim" throughout the year.
Or the second way, based on the average monthly number of a slave. hours in a calendar year by the formula:
hour. rate = salary / (norm of working time in hours in calendar current year / 12 months).
- in 2017 according to the production calendar with an 8-hour slave. day and a five-day slave. week norm slave. time is 1973 hours per year;
- monthly salary - 8300 rubles;
- hourly rate: 8300 / (1973/12) = 50.48 rubles.
With this calculation, the hourly rate is constant during the calendar year.
Calculation of wages when working on a schedule: an example
At the Open Company "Ogonek" it is established:
- the established period of the summarized working time for accounting is quarter;
- the tariff rate for watchmen is 50 rubles per hour;
- the change is 16 hours - day time, and 8 hours - night;
- extra charge for night time - 20%;
- for the first quarter the guard worked in January 8 days, in February - 6 days, in March - 9 days.
Payment for one shift of the guard is: (50 rubles x 16 hours) + (50 rubles x 8 hours) + (50 rubles x 8 hours x 20%) = 1280 rubles.
The salary is:
- for January - 1280 rubles x 8 days = 10240 rubles;
- for February - 1280 rubles x 6 days = 7680 rubles;
- for March - 1280 rubles x 9 days = 11520 rubles.
Salary calculating upon dismissal
Often an accountant has a question: "How correctly to calculate the salary when you leave?"
To the dismissing contractor, the employer on the day of dismissal under the Labor Code pays all the wages due to him for calculation:
- salary for time worked in the month of dismissal (the day of dismissal is paid as a working day);
- compensation for regular leave;
- Other compensation payments, depending on the article of dismissal.
Let's consider an example of the final calculation when you leave.
Lvov S.S. is dismissed from LLC "TES" on August 7, 2017 at his own request. On the day of dismissal, the employer is obliged to accrue and pay a salary for work in August, a bonus, a personal allowance, cash compensation for days of unannounced leave, that is, to make a final calculation.
According to the labor agreement Lvov SS. the following accruals are established:
- salary for a full working month - 8300 rubles;
- Personal allowance - 2000 rubles;
- for work in harmful conditions, the surcharge is 4 percent of the salary;
- monthly premium - 150% for the full working month;
- extra charge for the night work time - 40% to the hourly rate.
He worked on total time accounting, hisschedule shifts "a day through three." The hourly rate for local regulatory acts in LLC "TES" is calculated by the average monthly number of hours per year and amounts to 8300 / (1973/12) = 50.48 rubles in 2017.
S.S. Lviv is entitled to cash compensation for days off from unforced vacation - for 9.34 days.
According to the time-table in August (on the seventh day inclusive) he worked full two shifts for 22 hours (44 working hours).
At the final calculation he is credited with:
- payment for salary - 2 shifts x 22 x 50.48 rub. = 2221.12 rubles;
- bonus for time worked - 2221.12 rubles x 150% = 3331.68 rubles;
- Personal allowance for worked shifts - 2000 rubles / 8 (planned number of shifts per month) x 2 shifts = 500 rubles;
- extra charge for the night time - (50.48 rubles x 16) x40% = 323.08 rubles;
- additional payment for harmfulness - 2221.12 x 4% = 88.84 rubles;
- Compensation for days of non-scheduled leave - 769.53 rubles. x 9.34 = 7187.41 rubles, where 769.53 rubles - srednednevnoy earnings for the calculation of leave.
The total wage with all additional charges will be 13622.13 rubles.
With this amount, it is required to withhold income tax (13 percent of the accrued amount): 13622.13 х 13% = 1771 rubles.
Lvov S.S. will receive on hands minus personal income tax: 11851.13 rubles.
The article considers the calculation of wages forsalary, formula and example of its application. The bookkeeper is offered a cheat sheet, which will allow you to correctly assess the situation and choose the correct method of calculation.
Remuneration of labor is a responsible process, you can notforget that the material and moral condition of the employee depends on the earnings received. Moreover, incorrect calculation can lead to sanctions from the labor inspection and tax authorities.
So, the calculation of payment to employees is made on the basis of:
- an employment contract between the employer and the employee;
- order of admission with the indication of the day of the beginning of labor activity at the employer;
- a time sheet for the recording of working hours;
- local regulations (orders for encouragement or regulation on remuneration of labor and others);
- production orders, certificates of work performed and so on.
Each accrual for the payment of monetary remuneration for labor must be accompanied by a document and a normative act.