Payroll is the total remuneration of all employees of an enterprise, firm, organization. Includes all fees, including social.

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

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

FOT is an integral part production cost. The composition is determined by the current legislation.

Composition and structure

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

IN FOT not included:

• targeted payments and bonuses from special funds;
• annual bonus;
• material aid all kinds;
• some pension supplements;
• some compensation, for example, for price increases;
• gratuitous loans, payment for travel, vouchers, social benefits;
• payment of dividends.

The structure of the wage fund at the enterprise table:

What is the FOP?

FZP is payment actually performed employees of the work enterprise. The composition includes:

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

Social payments are not included in the FPP.

The difference in the composition of the payroll and payroll

The payroll includes all payments to employees of the enterprise, including the FZP.

At the same time, as we have already said, the wage bill includes only payment for actual work done and related incentives and compensation.

Instructions on how to compose

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

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

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

If the organization has employees with by the hour, then we determine the number of working hours. Then we add up the hourly rates of employees and multiply by the total number of hours worked.

For workers from piecework- Prices are multiplied by the amount of planned work. At the final stage, everything is summed up, and the allowances, compensations and social benefits existing in the organization are added.

Read more about the wage bill and payroll.

Calculation

The calculation of the wage bill is nothing, in fact is not different from the calculation of payroll. Only it does not include payments that are not related to the work performed.

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

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

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

The ultimate goal of any enterprise in a market environment is Receiving a profit.

And the employee, respectively, fair remuneration for your work. The fulfillment of the plans of the organization depends on how each of its employees works. And he works the way he is paid.

Hence the simple conclusion. In the process of activity of an organization, firm, enterprise, it is necessary to pay special attention to the formation of funds, both wages and wages, taking into account all their components. And, of course, do not forget to pay for the work performed.

If certain employees work at the enterprise, this entails need allocation of a certain amount of money for wages. It would seem that this operation is very simple and understandable, but in practice it is not.

The person who is responsible for carrying out these activities must be able to information about the nuances of performing actions. Due to a detailed study of this specificity, it is possible to simultaneously solve multiple tasks:

• conduct an analysis of expenditure areas for wages;
• make adjustments in bonus and incentive payments;
• achieve a change in the amount of salary in accordance with accepted norms and requirements;
• ensure the regulation and optimization of costly areas.

The number of deductions made on the basis of existing laws depends on the size of the fund.

Differences from payroll

The payroll fund and the payroll fund are similar but not equivalent concepts. If the firm saves on payments, these parameters can equalize. Absolutely everyone the head of the company and the individual entrepreneur should have an idea of ​​​​what is relevant to the salary structure and what is not included in it.

If we take into account purely theory, then FOT represents a set of resources of the organization, expressed in monetary and in-kind terms, spent over a certain period of time on payments to employees.

First of all, the category under consideration includes various bonuses, salaries and other additional payments with compensation. Following these deductions, it is worth noting the incentive components and compensatory charges, as well as other payments that are subject to mandatory return. In general, the payroll includes classic amounts, social and other incentives.

As for FZP, then this concept is narrower than the parameter under study, but its formation is carried out according to a similar principle. Learning the concept of fund wages in more detail, it can be noted that it is an amount that is distributed among the employees of the company in proportion to the work performed on the basis of established rates for tariffs, salaries, piece rates. Here are a few basic elements related directly to the wage fund:

• premiums;
• allowances;
• compensation payments.

Social payments do not belong to this class of money. The payroll acts as a broader concept and contains the sum of all charges, including payroll. In comparison with the payroll, only the amount for the hours worked and the bonuses that are associated with it can be attributed to the payroll.

Composition and structure

This fund includes several main groups of amounts that are subject to mandatory payment to the employee:

• salary accruals;
• the cost of products that are issued as wages;
• surcharge for exit workplace during the holidays;
• vacation payable;
• allowances for night work and overtime;
• regular premium payments;
• award for continuous work experience;
• compensation for work in especially dangerous conditions;
• part-time workers' wages;
• fees for one-time work performed;
• return for the time of fulfillment of public obligations;
• payment for work in the field of agriculture;
• period of study and professional retraining, improving qualification skills;
• holiday payments (for maternity, annual leave);
• time spent on the road with shift work methods;
• compelled leave.

Also, the list of elements of the FOT can include additional payouts:

• the price of corporate shares issued to employees;
• benefits for the purchase of certain commodity items;
• incentives and gifts;
• travel expenses;
• payments from funds related to off-budget funds;
• compensation for damage;
• payment of all types of pensions.

Concerning one-time bonuses paid per year, dividends, financial support, loans, then they are to this paragraph have no relationship.

The wage fund for civil servants, as well as heads of posts, is regulated by Art. 51 of the Labor Code of the Russian Federation. It displays all information about the elements that relate to pay or are not included in it.

It also provides the following payouts based on the annual period:

1. Salary supplement based on years of service.
2. Monthly bonus to salary for certain conditions of service.
3. Monthly supplement.
4. Premium payments.
5. Incentive payments.
6. Lump sums.

Calculation procedure with formulas and examples

There are several periods of settlement activities related directly to the payroll, they are divided into the following categories:

1. Annual period- to calculate this interval, data on the previous calendar year are used.
2. monthly stage- the calculation is carried out directly for the purpose of reporting for a certain time period.
3. day element is used to conduct an in-depth analysis of payroll costs, this measure is used extremely rarely.
4. hour part used only for those firms that have chosen the hourly form of wages.

Settlement and analytical activities within the payroll needed to learn about the causative factors of payroll costs. As a result of such evaluation activities, measures are taken to eliminate errors in the application of the payroll.

For a rational analysis of the payroll and payroll, it is necessary to divide the salary fund of the enterprise into two varieties:

1. Permanent type which includes salary and vacation pay.
2. Variable option which includes labor costs.

Payroll analysis is carried out in order to identify the causes of deviations in planning.

The main purpose of the payroll budget is to systematic application of salary resources. Traditionally, calculations are made for the year, and there is a breakdown of data by quarters and months.

From the estimate, it is important to determine in which areas the money is spent, as well as the magnitude of the payroll components. A separate column provides a breakdown of expenses by category of employees. This approach allows for optimal internal planning.

Drafting budget documentation can occur not only for the key elements of the wage bill, but also within the framework of payments that are of a social or other nature.

The payroll estimate is planning element, which is typical for large enterprises, in the state of which there are specialists of the appropriate qualification level. In modern commercial firms, this document is less common and has a personal name.

payroll planning

Based on this consideration, that the payroll includes a significant share of the company's expenses, as important issue speaks planned determination of the structure and size of payroll.

There is a whole algorithm in accordance with which the process of planning the wage fund takes place.

1. Collection of information about the structure of the company, the number of personnel and its movement. Obtaining information related to the average wage, production targets, study staffing and internal facts according to POT.
2. Forecasting the average number of personnel for the planned period of time.
3. The choice of the planning structure, the definition of key parameters and the degree of detail of the data, consistent budgeting.

If the payroll is correctly predicted, this allows for timely analysis and control of its use. And this fact suggests that the employees of the enterprise have the opportunity to use funds more flexibly and track the directions of their spending.

Analysis of the use of payroll: effectiveness and control

An analysis of the use of this fund makes it possible to identify the reasons why actual expenditures differ from planned parameters, as well as to compare the growth rate of wages with the degree of change in productivity.

Moreover, with the help of these measures it is possible to improve the system of remuneration. To analyze the constant part of the payroll, we use deterministic factor analysis models.

If it is necessary to evaluate the variable elements, other indicators are used, depending on which of them most affects the labor intensity of the production of a product unit.

Help Sample

The certificate is a document that may be required by commercial structures when certain circumstances:

• bank loan processing;
• the need to confirm the integrity of the management of the organization;
• carrying out control measures by the Federal Tax Service.

For budget structures this document is an strictly obligatory. If you pay attention to its sample, then it may contain not only information about the payroll for the month, but also for another period. unified form does not exist, therefore, at each enterprise, the document is developed individually.

Thus, payroll includes all cash and in-kind payments earned by employees, as well as social incentives. It is important to understand this concept correctly, only in this case it is possible to achieve a common vision of the picture of the development of the fund and improve the economy of the company as a whole.

AT commercial organizations, the amount of monthly remuneration paid to employees depends on company's financial capacity, its rating in the relevant sector of the economy, development prospects and management's position on the amount of remuneration due to employees.

AT budgetary organizations, the size cannot be set or adjusted by managers - this indicator is determined by regional and federal level , and is calculated on the basis of the Unified tariff scale.

What is included?

The payroll includes total of all payments in money and natural form, including the calculation includes social compensations, benefits provided by the enterprise for treatment, travel, recreation, and other purposes.

Main part of savings - , which is subdivided into direct and . State establishes minimum score(), below which the organization and the entrepreneur do not have the right to make accruals, provided that the employee worked for full time.

direct salary is accrued, depending on working conditions, in the form of a fixed salary, calculation for hours worked () or for the amount of work performed (). In practice, there are also more complex mixed forms wages (for example, piece-bonus, piece-progressive, piecework, etc.).

Additional the amount of accruals is a system of allowances and incentives determined by legislative provisions, as well as payment of annual, additional payments for harmfulness, work at night and days off, expenses, other payments related to the work process and provided for by the Labor Code.

We talked in detail about what is included in the payroll and payroll.

Difference for payroll and FZT

General fund of salary consists of the main and additional. Thus, he represents amount FZT (wage fund) and FMP (material incentive fund). FOT = FZT + FMP.

The Tax Code defines the amounts included in the Wage Fund, for which the enterprise is obliged to accrue contributions to funds, and subject to income (). AT production cost included direct and additional salary, but the amounts of mandatory deductions determined by calculation.

In the same time, not all components wage fund will be included in the cost (in particular, dividends, interest accrued on shares, incentives from distributed profits are not included). Misallocation of expenses according to the articles leads to an unreasonable decrease in income tax, as well as errors in, which threatens the company with fines.

How are taxes calculated?

Payroll fund - the basis for calculating accruals in off-budget funds.

According to the current legislation, a business entity must pay and pay on time defined by law, the following contributions:

• c (Pension Insurance Fund);
• in FSS(Social Insurance Fund);
• in MHIF(Health Insurance Fund).

In its turn, contributions to the FSS, are divided into two groups: deductions for the case, and deductions related to injuries and occupational diseases. All contributions paid will be credited to accrued payroll of the enterprise(and fund), and are included in the cost of products (services).

To date, the tariff in the FIU is 22% , in the MHIF - 5,1% , in the FSS- 2,9% . Social contributions for injuries- an indicator set for each enterprise individually, taking into account the type of activity.

Legislation provides regulation of payments in the FIU and the FSS. If more than 711 thousand rubles, then the amount exceeding this figure will be taxed at the rate 10% . The FSS provides zero contributions in excess of wages accrued in the amount of 670 thousand rubles.

Contributions are paid monthly, along with the payment . The law provides for the payment of remuneration to employees twice a month, on the days set by the company (advance payment and settlement).

Reports to the FIU and the FSS are submitted quarterly, cumulative. In case of violation of the terms of payments or deadlines, administrative and financial penalties are imposed on the enterprise.

Consider example:

payroll fund Panorama LLC amounted to 215 thousand rubles in April 2015. Costs for wages will be:

All mandatory contributions are calculated by economists when forming the wage fund, and are included in financial plan enterprises.

Personal Income Tax (PIT)

This type of accrual reduces the employee's salary. To date, the rate for a citizen of the Russian Federation is 13% , for (an employee who has citizenship of another country) – 30% . If an employee who is a resident is credited with 50 thousand rubles, then he will receive 43,500 rubles (50,000 - 6,500 = 43,500).

List of conditions for tax exemption or a reduction in the rate is established (in particular, deductions are reduced if there are minor children who are dependent on their parents, but the law is applicable only to one of the spouses).

Where are the costs taken into account?

What is included in the wage bill in labor statistics? Payroll expenses are taken into account, as already mentioned, when calculating contributions to funds, and when calculating taxes ( single tax, income tax). This figure is reflected in statistical, accounting and tax by all business entities.

The income of employees included in the payroll is the basis for accruing pension benefits. The amount of the wage fund and related charges are recorded in the relevant documents accounting, a actual payments employees - in advance and settlement statements for wages, expense orders.

The control

Managers of the enterprise and owners must clearly understand fund formation mechanism, accumulating funds for the payment of remuneration for work, and mandatory contributions to the payroll.

Every change in payroll must be justified, and supported by the relevant internal (, protocols, orders, statements, calculations, etc.).

Accurately and timely completed payroll documents are reliable legal protection business entity from fines and administrative penalties, since during the tax audits close attention is given the correctness of the formation of payroll and reflection of accruals in business transactions.

Regulations governing the procedure for calculating wages are often change and adjust Therefore, it is necessary to constantly monitor the legislation and make timely changes to the software.

The current financial and economic crisis in our country has a certain significant impact on the decline in income of organizations, which is associated with a decrease in demand for goods and services among the population. In turn, the rise in prices for goods and services increases the demands on the size of wages for employers. On this basis, conflicts often arise between them. Therefore, a thorough study of remuneration is the key to the success of the company, as it affects the productivity of the staff as a whole.

In the coming years, a scenario of worsening business development conditions in our country is possible, which puts many enterprises on the verge of bankruptcy. Management thinks about optimizing their costs and maximizing profits, including by rationalizing payroll costs.

AT modern conditions The instability of the world economy before any organization raises the question of how to effectively and with minimal losses to cope with the current economic crisis.

Overcoming economic difficulties contributes to the rationalization of wages as an integral part of the functioning of the organization as a whole.

Wage is the main regulatory mechanism labor relations and a powerful means of stimulating the production behavior of the employees of the organization. Remuneration, its organization, forms and systems, additional benefits and compensation, bonus systems are an important element of the company's personnel management. It allows you to combine the material interests of employees with the strategic goals and objectives of the organization.

In modern economic conditions one of the central tasks of any organization is to change wages with the purpose of making it more flexible, meeting the rapidly changing situation on the labor market, stimulating the material interest of participants labor process, i.e. effectively organize to achieve the main goals of the organization.

The concept of FOT. Difference from payroll

Both of these concepts, at first glance, are very similar. In fact, they have a certain difference.

Every head of a modern company should have an idea of ​​​​what is included in the payroll.

The first and most important elements of the payroll are salaries and bonuses, as well as numerous additional payments. In the background, various allowances in the form of compensation should be taken into account.

Compound

There are four main elements of the FOT:

• the salary itself
• unworked time (for example, holidays, downtime, etc.);
• various kinds of incentive payments;
• various "supporting" payments.

Structure in the balance sheet of the payroll different organizations different. For example, the structure of the "salary" fund of a certain consulting company is the following calculation.

The total payroll amount is 100%, of which:

• payments to management - 35%;
• payments to consultants - 40%;
• accounting payments - 15%;
• payments to technical staff - 10%.

Calculation formula. Detailed description

The issue of calculating the wage fund and the formula for its calculation is very relevant for modern companies, since the salary component is part of the cost of products, goods and services (and, often, this is a significant share), and, therefore, it affects the final result of the functioning of the company.

In turn, excessive hyper-economy on the size of the payroll is dangerous because employees are deteriorating towards a decent profit. The final result of such a situation may be an increase in staff turnover, a decrease in labor productivity, and the desire of individual employees to steal.

For the wage fund, the calculation formula will be the sum of its individual components. The composition of the indicator elements may depend on the content of intra-company local labor acts.

FOT \u003d ZP + PR + OTP + MP, where:

• ZP - salary, rub.;
• PR - premiums, thousand rubles;
• OTP - holiday pay, thousand rubles;
• MP - material assistance, thousand rubles.

The example of calculating the payroll according to the formula above is schematic, so the payroll calculation in different companies can be carried out according to a more detailed version, depending on the elements.

It should also be noted here that to calculate the annual wage fund, the calculation formula takes the following form:

FOT year \u003d ZP mass * H wed * 12, where:

Payroll year - annual wage fund, thousand rubles;

ZP month - average monthly salary, thousand rubles;

H cf - the total number of personnel, people.

Balance calculation

The payroll fund (balance sheet calculation formula) is discussed below.

It is necessary to sum the credit data from the debit accounts:

• score 20;
• score 25;
• score 26;
• account 08;
• account 91.

Estimated calculation

The main purpose of the estimate of the wage fund is the more or less systematic use of "salary" funds. In most organizations, such calculations are made for the year with a quarterly or monthly breakdown. With the help of the estimate, it is predicted in which areas the funds will be spent, as well as the average indicators of the size of the payroll components.

The wage fund according to the calculation formula in the estimate is the most important element of planning, which reflects the estimated wages of employees.

Accounting for the district coefficient and bonuses

Next moment. The wage fund with a district coefficient and bonuses according to the calculation formula is presented below:

FOT \u003d ZP cm * H * 12 * Rk * Kp, where:

• ZP cm - average per month, thousand rubles;
• H - the number of employees, people;
• Pk - regional coefficient;
• Kp - bonus factor.

The district coefficient is an indicator by which wages must be multiplied in order to cover the costs associated with difficult living conditions in a particular area.

Here is an approximate list of coefficients for some regions of Russia:

• Yakutia - 2;
• Sakhalin Region - 2;
• Krasnoyarsk Territory - 1.8;
• Kamchatka region - 1.6;
• Tyumen region - 1.5;
• Khabarovsk Territory - 1.4;
• Karelia - 1.15, etc.

The main purpose of the bonus system can be called the achievement of agreement of interests of all parties of the enterprise in guaranteeing the growth of the final indicators of the company's activities.

taxes

The formula for calculating the wage fund when accounting for them is also modified. How?

When calculating the employee withheld from wages, use the formula:

personal income tax = NB * C / 100, where:

• NB - the tax base, thousand roubles.;
• С - tax rate, %.

Standard tax rate for residents is 13%, for non-residents - about 30%.

The tax base is all income individual except for the amount of deductions established by law.

Example. tables

An example of the payroll calculation formula is shown below. So.

Before proceeding with the analysis and evaluation of the wage fund, it is necessary to summarize the data on all payments that were made in the indicated periods. The initial data are the data of accruals and deductions. The composition of the wage fund for the period from February to June 2015 and 2016 is presented in tables 1 and 2, respectively.

Table 1

Payroll for the period from February to June 2015

Indicator
		03.2015			06.2015
Salary payment
all the time	0	0
including:
Regular vacation

table 2

Payroll for the period from February to June 2016

Indicator
			04.2016
Salary payment
Unworked hours
including:
Regular vacation
Sick leave paid by the organization
Retirement leave compensation

Table 3

Payroll assessment for the period from February to June 2015 and 2016

Name of indicator	Absolute value				Plan-fact analysis
	for 2015		for 2016
					absolute deviation, rub.	relative deviation, %	structural dynamics, %
hours worked
Unworked time
including:
Regular vacation
sick leave payment
Retirement leave compensation

The calculation method of Table 3 is presented below.

RFP in% \u003d RFP rub. ×100%÷∑ POT, where:

• ZP in% - the value of the indicator,%;
• RFP rub. - the value of the indicator in rubles;
• ∑ Payroll - the total amount of the wage fund for the period, rub.

The share of payment for hours worked in 2015 in the total payroll:

ZP in% \u003d 840 584.24 × 100% ÷ 856 313.24 \u003d 98.16%.

The share of payment for hours worked in 2016 in the total payroll:

ZP in % =3,444,757.54×100%÷3,505,561.82=98.27%.

The share of payment for unworked time in 2015 in the total payroll:

RFP in % =15,729.00×100%÷856,313.24=1.84%.

The share of payment for unworked time in 2016 in the total payroll:

ZP in % =60,807.28×100%÷3,505,561.82=1.73%.

Abs. off = RFP rub.2016 - RFP rub.2015, where:

• Abs. off - absolute deviation, rub.;

Absolute deviation in pay for hours worked:

Abs. off=3,444,754.54-840,584.24=2,604,170.30 RUB

Absolute deviation for pay for hours not worked:

Abs. off=60,807.28-15,729, 00=45,078.28 RUB

TR = RFP RUB 2016 ÷ RFP RUB 2015, where:

• TR - growth rate, %;
• ZP rub.2016 - the value of the indicator in rubles in 2016;
• ZP rub.2015 - the value of the indicator in rubles in 2015.

TR=3 444 754.54÷840 584.24=4.10.

Growth rate of pay for hours worked in 2015:

TR=60 807.28÷15 729.00=3.87.

SD=ZP %2016 -ZP %2015, where:

SD - structural dynamics in%;

ZP %2016 - the value of the indicator in% in 2016;

ZP %2015 - the value of the indicator in % in 2015.

Structural dynamics of pay for hours worked:

SD=98.27%-98.16%=0.10%.

Structural dynamics of pay for unworked time:

SD=1.73%-1.84%=-0.10%.

Settlement in JSC Russian Railways

An illustrative example. The wage fund according to the calculation formula in Russian Railways is presented below:

FOT \u003d ZP * (T + N + Pk), where:

ZP - wages, thousand rubles;

T - fixed tariff (salary), thousand rubles;

H - additional allowances, thousand rubles;

Pk - a certain regional coefficient, thousand rubles.

According to this formula, calculations are made for each subgroup of Russian Railways employees separately.

Improving wages in modern enterprises

Among these areas, we note the following points:

• Calculate the performance criteria on the basis of which wages are formed.
• Develop a special criterion for customer satisfaction with the quality of service. This criterion will be the main one in the formation of wages.
• Determine the effectiveness of the project.
• Carry out a set of information activities for staff on plans for the upcoming improvement of the payroll.
• Develop a draft amendment to the Regulation "On wages".
• Introduce amendments to the Regulation "On wages".
• Make the necessary changes to job descriptions agency managers.

findings

Remuneration is a multifactorial concept, consisting of many elements aimed at setting wages and rationalizing the costs of the enterprise. An important element of the remuneration system is taking into account the individual, collective and general contribution of the employees of the organization.

However, it should be borne in mind that wages should be based on the specifics of the activity of the enterprise or organization itself.

To implement the principles and functions of remuneration, one should take into account the factors that determine the scope of the organization.

The payroll fund (PAYB) is all expenses for staff salaries, including bonuses, allowances, compensations from any source of funding.

With the help of this indicator, the cost of salaries of employees of different structural divisions and categories is analyzed, adjustment and optimization of costs, adjustment of rates, salaries, and rates are carried out. It is from the amount of the fund that all payments provided for by law are accrued: pension contributions, insurance premiums etc.

Payroll is an important tool for rationalizing the costs of an enterprise, stimulating employees.

The structure of the payroll: what does it consist of

The fund includes amounts payable to an employee in cash or in kind:

• Payroll Fund (FZP):
  • accrued salary;
  • the cost of products issued as wages;
  • extra pay for going out on holidays, paid time off, allowances for overtime and night work;
  • regular bonuses in any form, including remuneration for long continuous work experience;
  • payments for work in dangerous conditions;
  • payment to non-roster employees, persons employed part-time, drawn up under contracts, including fees for one-time services, consultations, etc.
• Payment for unworked time:
  • the period of fulfillment of public duties, agricultural work;
  • training time for employees aimed at retraining, advanced training, etc.;
  • all types of leave, including maternity leave, except for unused;
  • preferential hours for teenagers;
  • saved wages for downtime and delay through no fault of the employee, travel time for shift work, forced time off, and the like.
• Incentive payments:
  • the cost of shares of the enterprise issued to employees, benefits for their purchase;
  • other incentives, gifts.
• Additional payments:
  • travel expenses;
  • compensation and payments at the expense of extra-budgetary funds, including payment sick leave, maternity benefits, compensation for damages, special types pensions.

It does not include:

• annual one-time bonuses;
• payment of dividends to employees;
• any financial assistance;
• awards from special funds of the organization;
• staff loans, benefits, reimbursement of travel expenses, vacation packages, etc.

Difference from FZP

The wage fund is the amount distributed for work performed among employees in accordance with the tariff rates established at the enterprise, salaries, and piece rates.

It includes:

• wages in any form;
• surcharges, allowances, bonuses;
• compensation due to working conditions.

The wage bill does not include the amount of social payments.

The payroll fund is a broader concept and includes the sum of absolutely all accruals to employees of the organization, including payroll. Unlike the payroll, the payroll includes only the amount for hours worked and bonuses directly related to it.

For information on what this value consists of, see the following video:

Settlement period

Depending on the reporting unit, there are the following payroll calculation periods:

• Annual. This period is most often used to determine the amount of the wage fund. Data for the last calendar year is used.
• Monthly. For reporting, the monthly payroll is no less important than the annual one.
• Day. This period is used much less often, as a rule, for a deeper analysis of payroll costs.
• Hourly. Used by organizations that have chosen the hourly wage method.

How to calculate the annual payroll?

To calculate it, you need to have:

• Pay slips for the year. These documents contain all the amounts of accrued payments to employees.
• Timesheets. They can be used to determine the number of hours worked. It is filled every month by the responsible person, this duty must be indicated in the job description.
• Staff schedule. It indicates tariff rates, salaries, as well as the list of employees of the organization.

Required formula to calculate annual amount does not exist, but the indicator can be calculated in two ways.

FOT \u003d SZ * SC * 12, where

• FOT - wage fund;
• SZ - average monthly salary;
• MF - the average number of employees.

The average salary can be obtained if the sum of all accruals and payments included in the payroll is divided by 12.

The average number of employees can be calculated by adding the number of employees for each day of the month and dividing by calendar days. For the annual indicator, it is necessary to repeat the steps for the period from January to December, add all the numbers obtained and divide by 12.

Calculation example. Let's say the average monthly salary is 354 thousand rubles, including allowances and surcharges. Let the calculations show that the annual average number of employees is 10 people.

• Payroll = 354 * 10 * 12 = 42,480 thousand rubles.

FOT \u003d (ZP + ND) * RK, where

• ZP - salary for the year;
• ND - allowances, surcharges;
• RK - the established regional coefficient for organizations operating in the conditions of the Extreme Server and territories equated to it.

Calculation example. Let's say the company is located in the Magadan region. Wages for the year amounted to 20 million rubles, allowances - 4988.3 thousand rubles. The coefficient for the territory is 1.7.

• Payroll \u003d (20,000 + 4988.3) * 1.7 \u003d 42,480 thousand rubles.

How to find monthly payroll?

To find out the monthly payment fund, you need to use the modified annual formulas:

FOTm \u003d SZ * MF, where

• FOTm - wage fund for the month;
• SZ - average monthly salary;
• MF - the average number.

Calculation example. Let the average monthly salary with bonuses be 354 thousand rubles, calculations showed that the average number of employees is 10 people.

• FOTm \u003d 354 * 10 \u003d 3,540 thousand rubles.

FOTm \u003d (ZP + ND) * RK / 12, where

• ZP - salary for the year;
• ND - allowances, surcharges;
• RK - established regional coefficient.

Calculation example. The organization, located in the Magadan region, accrued 20 million rubles to employees for the year. wages, allowances - 4988.3 thousand rubles. The coefficient for the territory is 1.7.

• FOTm \u003d (20,000 + 4988.3) * 1.7 / 12 \u003d 3,540 thousand rubles.