There was a dispute about what is included in the payroll, payroll, the average monthly (average annual) wage. What is included in the concept of payroll can be found in the Instruction on the composition of the payroll and social payments No. 89 of 07/10/1995. If we assume that the payroll = payroll salary + social payments, then there are opinions that not all payroll payments are included in the payroll. At our enterprise, there are payments: - wages - additional pay for certain working conditions (night, overtime, etc. , combining positions, increasing the volume of work) - additional payment for seniority (in accordance with the manager's TD) - payment according to the average - payment for the next vacation - payment for additional vacation (additional days to leave with an irregular working day, for harmfulness) - additional payment for vacation (in in accordance with the TD of the head) - vacation compensation upon dismissal - monthly bonus - one-time bonus - bonus for holidays - bonus based on the results of work for year - material assistance (burial of relatives) - material assistance (due to a serious illness) - material assistance for childbirth - sick leave at the expense of the employer (3 days) - allowance for caring for a child up to 3 years at the expense of the employer - sick leave at the expense of the Social Insurance Fund - Maternity leave and childbirth- Benefit for the care of a child up to 1.5 years old at the expense of FSS- Allowance for caring for a child under 3 years old at the expense of the Social Insurance Fund - Benefit for caring for a child up to 1.5 / 3 years (at the expense of the FB - Chernobyl) - Benefit at the expense of the Social Insurance Fund at the birth of a child / placement in the early stages of pregnancy - payment under work contracts ( GPC) Please help me figure out what payments are involved in the calculation of the payroll, payroll, the average annual wage

Neither the Tax Code of the Russian Federation, nor regulations accounting does not determine the structure of the wage fund or fund wages. The structure and size of these funds are determined in each commercial organization individually, taking into account the specifics of the type of activity and working conditions.

The Tax Code of the Russian Federation defines a list of labor costs that are taken into account when calculating corporate income tax. In addition, article 270 tax code The Russian Federation separately lists payments to employees that cannot be taken into account when calculating income tax under any circumstances.

In the References section of the Glavbukh System, a table is provided that will help determine which employees to include in the average (average) headcount and who not to be taken into account.

Rationale
(Colour highlights information that will help you make the right decision)

How to take into account labor costs when calculating income tax

Composition of expenses and recognition conditions

A complete list of labor costs is given in Article 255 of the Tax Code of the Russian Federation. The payments listed in it can be grouped into the following categories:

· payments at tariff rates, official salaries, piece rates (to employees who are on the staff of the organization, not on the staff, etc.);

Incentive and incentive payments and allowances (bonuses for production results, allowances for tariff rates, etc.);

Compensation payments related to the mode of work or working conditions (surcharges for overtime work, compensation for unused vacation, etc.);

Reimbursement of expenses for paying interest on loans and borrowings for the purchase of housing;

expenses associated with the maintenance of employees (the cost of free housing, meals, workwear according to legal requirements, etc.);

· deductions to reserves for the forthcoming payment of holidays and for the payment of annual remuneration for length of service in accordance with Article 324.1 of the Tax Code of the Russian Federation.

In addition, subject to the restrictions provided for by paragraph 16 of Article 255 of the Tax Code of the Russian Federation, labor costs may include costs under contracts for voluntary insurance life of employees, voluntary pension insurance, non-state pension provision, as well as additional contributions of the organization to the funded part of the labor pension.

In order for all the listed costs to be included in the calculation of income tax, they must simultaneously satisfy the following conditions:

be provided for by the rules Russian legislation(current norms of the legislation of the former USSR), labor agreements (contracts) and (or) collective agreements (paragraph 1 of article 255 of the Tax Code of the Russian Federation, article 423 of the Labor Code of the Russian Federation, letters of the Ministry of Finance of Russia dated September 18, 2009 No. 03-03-06 /4/20, dated February 21, 2008 No. 03-03-06/1/122, Federal Tax Service of Russia dated September 23, 2005 No. 02-1-08/195 and dated October 31, 2005 No. MM-8- 02/326);

· meet the criteria stipulated by paragraph 1 of Article 252 of the Tax Code of the Russian Federation (costs are economically justified, documented, aimed at generating income).

The list of labor costs that can be taken into account when taxing profits is not closed (clause 25, article 255 of the Tax Code of the Russian Federation). That is, they can include other expenses that are not directly prescribed in Article 255 of the Tax Code of the Russian Federation, but comply with the specified conditions.

Include payments to employees in both monetary and financial terms as part of payroll costs. natural form.

What expenses cannot be taken into account

Payments to employees listed in Article 270 of the Tax Code of the Russian Federation cannot be taken into account when calculating income tax under any circumstances. These include, for example:

· remuneration in addition to those paid under labor (collective) agreements (clause 21, article 270 of the Tax Code of the Russian Federation);

bonuses given to employees at the expense of special purpose funds ( retained earnings) or targeted revenues (clause 22 of article 270 of the Tax Code of the Russian Federation);

vacation pay for additionally provided rest under a collective agreement (in excess of that provided for in the legislation) (clause 24, article 270 of the Tax Code of the Russian Federation);

financial assistance (clause 23, article 270 of the Tax Code of the Russian Federation). An exception may be payments in the form of material assistance, which are an element of the payment system. At the same time, certain conditions must be observed, namely: material assistance must be provided for by a collective agreement, related to the performance of a labor function and depend on the amount of wages. Such payments, for example, may include the amount of material assistance, the payment of which is timed to coincide with the next vacation of employees. This is stated in the letters of the Ministry of Finance of Russia dated May 15, 2012 No. 03-03-10 / 47 (addressed to the Federal Tax Service of Russia) and dated April 11, 2012 No. 03-03-06 / 1/192.

How to compose staffing

staffing form

The organization may, at its option:
- either use unified form staffing table, if approved by the head of the organization in the order for accounting policy;
- either use a self-developed form approved by the head (provided that it contains all the necessary details provided for in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

If the organization uses a unified form, then it must be completed in full. In particular, fill in the columns “Rank” and “Surcharge”, if a category is provided for a particular position, as well as the payment of bonuses or allowances.

In column 3, reflect the rank by position (if any). In column 5 - salary in accordance with the remuneration system adopted in the organization. In columns 6-8 "Surcharges", indicate the incentive and compensatory payments (bonuses, allowances, additional payments) established by the current legislation (for example, northern allowances, allowances for an academic degree, etc.), as well as those introduced at the discretion of the organization (for example, associated with the regime or working conditions). At the same time, the indicators in columns 5-8 can be expressed not only in monetary terms - in rubles, but also in other units of measurement (for example, in percentages, coefficients, etc.). The same job title implies the same job responsibilities. At the same time, it is necessary to observe the principle of equal pay for work of equal value (Article 22 and Part 2 of Article 132 of the Labor Code of the Russian Federation). AT employment contracts and job descriptions employees can be assigned different levels of work, different rights and obligations, different level responsibility. However, it is better to name the positions differently, using the words “senior”, “junior”, “leading”, etc.

Suppose some categories of employees have hourly wages. In this case, the employee's salary is determined in accordance with his qualifications and the number of hours worked. This type of payment is a special case of time wages.

If the organization uses a unified form of staffing, then in column 5 "Tariff rate (salary), etc., rub." indicate the amount of wages per hour of work in rubles, and in column 10 "Notes" - "Hourly wages" and give a link to a local document that regulates the procedure for remuneration in the organization (for example, Regulations on wages).

This conclusion follows from paragraph 5 of part 2 of article 57 of the Labor Code of the Russian Federation and section 1 of the instructions approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

The calculation of the wage fund is one of the main stages budget planning companies, errors in the calculation of which can lead to Negative consequences. Proper accounting of staff payments makes it possible to effectively predict the amount of costs for implementation labor activity, and they, as a rule, make up almost a third of the company's total expenses. How to calculate the payroll fund (PHOT) , learn from this article.

Formation of the wage fund

Despite the fact that the legislation does not define the concept of "wage fund", this term refers to the total amount of funds paid to employees for the performance of labor and official duties over a given period, as well as compensation and incentive payments, regulated by the RF Law and Regulations and internal regulations of the company.

Consider what is included in the wage fund. These are paid to employees:

• bonuses (including quarterly and annual);
• , allowances / surcharges (for length of service, regional coefficients, etc.);
• payments upon dismissal in municipal and state institutions.

In addition to the payments listed, the wage fund includes payments calculated on average earnings, due to employees at a time when they do not fulfill their direct labor duties (holidays, business trips).

Thus, the payroll is the total cost of the company to pay staff.

PHOT (wage fund): what it consists of

Since the wage fund and its structure are defined as a set of payments to personnel, the formula for calculating it can be represented as follows:

Payroll \u003d Wage + Incentive payments + Compensation payments

How to calculate payroll: basic formula

The calculations are based on documents related to the accounting of the working time of the contingent and the amount of payments: staffing, timesheets, payrolls for calculating and paying salaries, as well as orders from the head of personnel.

The formula for calculating the payroll in the Russian Federation is not fixed by a clear algorithm, but the successful practice of many companies and government agencies is that the payroll fund (formula) is calculated as the product of the average wage by the total number of employees for a given period, for example, a year.

FOT \u003d H × W sr, where

H is the number of employees,

W cf - the average salary.

The calculated average salaries are multiplied by the number of employees in each of the categories or production structures - this is how the final result is calculated by the sum of the average salaries in the company, which is then multiplied by the number of months of the reporting period. This method of the total value of the fund is very approximate, and the wage fund, the calculation formula of which is shown above, is not sufficiently specific, its sizes usually do not agree with the reported data. Nevertheless, this formula is the main one when working on the calculation of the payroll, although several methods are used to determine the size of the payroll.

Payroll planning

Before starting payroll planning , carry out an analysis of the wage fund, having calculated the payments for the previous year, reflected in the financial statements.

All payments included in the payroll are recorded in accounting according to the account. 70, the wage fund represents the debit turnover on account 70 for the reporting period.

The above formula shows the coarse (general) planning method. In addition to it, there are 3 more payment methods:

• Element Method, in which the payroll for the hours worked is taken as a basis separately for certain groups of employees - piece workers, time workers, specialists, command staff. Calculate like this:
  • for pieceworkers, multiplying the values ​​of the number, payroll of pieceworkers, tariff rates with coefficients;
  • for time workers - FOT pov x H;
  • for management and specialists - by multiplying the official salaries of personnel by the contingent working in these positions.

All surcharges and bonuses are added to the result. By adding the totals, the total payroll for the hours worked is obtained. To get a complete picture, the result is summed up with the payroll for unworked time. The resulting wage bill includes much more accurate information and reflects the company's level of labor costs;

• extrapolation method, based on a deep analysis of the factors affecting the state of affairs in the company. With this approach, first analyze the labor costs for the past year, then predict these costs for the current year, planning the expected costs. Further, deviations are calculated and costs that can be reduced are analyzed. On the basis of the analytical work carried out, a payroll project is drawn up, which is approved by the head;
• Normative. Here, level and incremental standards are used, calculated, for example, as the ratio of the payroll of the reporting year to the volume of production for the same period. Note that regulatory methods are usually used in large companies with planning services for the efficiency of economic processes.

So, the wage fund and the procedure for its formation are very difficult for an unprepared worker. Competent construction of payroll requires a thoughtful approach of a qualified specialist who is able to analyze and predict the situation on the market and directly in the company.

PAYMENT FUND - the total funds of the organization's enterprise spent over a certain period of time on wages, bonus payments, additional payments to employees. ( FOT- an abbreviation for the phrase Labor Remuneration Fund).

Economists use this term (FOT) when planning and in the process of implementing the financial management functions of an enterprise. The total amount of the wage fund (PWT) can be fairly accurately determined based on the sales forecast, production plan and wage principles in force at the enterprise. Thus, the amount of the payroll is included in the plans of the enterprise as part of the upcoming expenses, being reflected in the budget of the movement. Money and income and expenditure budget.

Payroll indicator used to estimate the wages of employees.

The salary fund includes accruals employees in cash and in kind (assessed in monetary terms) for hours worked and unworked, which is payable, or for work performed, regardless of the source of funding for these payments.

The payroll consists of:

Fund of basic wages;

Fund of additional wages;

Other bonus and compensation payments.

Simply put, the wage fund includes absolutely any payments to employees in all possible types including in-kind forms of compensation. That is, in addition to the wages due to employees according to the staffing table, this will include all types of compensation, sick leave, additional payments, bonuses, etc.

In fact, the payroll fund (PAY) determines the costs of the enterprise for the remuneration of personnel, which are provided for by the current legislation, the collective agreement and other principles of remuneration in force at this enterprise.

Funds allocated for consumption combine monetary and in-kind payments that are of an individual nature. The consumption fund also includes payments from the fund social protection and expenses for the maintenance of health, culture and sports facilities. The composition of funds allocated for consumption includes: funds from the payroll fund.

The wage fund includes the amounts of remuneration in cash and in kind for hours worked and unworked, stimulating bonuses and allowances, compensation payments related to the mode of work and working conditions, bonuses and one-time incentive payments, as well as payments for food, housing, fuel, which are of a regular nature.

In particular, the following are subject to inclusion in the payroll fund:

1) Pay for hours worked:

Wages accrued to employees at tariff rates and salaries for hours worked;

Wages accrued for work performed by employees at piece rates. As a percentage of the proceeds from the sale of products (performance of work and provision of services);

The cost of products issued as payment in kind;

Bonuses and remuneration (including the value of bonuses in kind) of a regular or periodic nature, regardless of the sources of their payment;

Stimulating additional payments and allowances to tariff rates and salaries (for professional skills, combination of professions and positions, access to state secrets, etc.);

Monthly or quarterly remuneration (allowances) for length of service, length of service;

Compensation payments related to the mode of work and working conditions;

Payments due to regional regulation of wages: according to regional coefficients for work in desert, waterless areas and in high mountainous regions, percentage bonuses to wages for work experience in regions of the Far North, in equivalent areas and other regions with difficult natural and climatic conditions ;

Surcharges for work in harmful or dangerous conditions in heavy work; extra pay for night work;

Payment for work on weekends and holidays; overtime pay; payment of an employee for rest days (days off) provided in connection with work in excess of the normal working hours with a rotational organization of work, with a summarized accounting of working time and in other cases established by law;

Additional payments to employees permanently employed in lifting work for the standard time of their movement in the mine (mine) from the shaft to the place of work and back;

Remuneration of skilled workers, managers, specialists of enterprises and organizations released from their main work and involved in the training, retraining and advanced training of workers;

Payment for special breaks at work;

Payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the size of the official salary at the previous place of work for a certain period; payment of the difference in salaries in case of temporary substitution;

Remuneration of labor of persons hired part-time; remuneration of employees not on the payroll;

Remuneration of labor of persons who are not on the payroll of employees of the enterprise (organization), for the performance of work under civil contracts, if payments for the work performed are made by the enterprise with individuals, and not legal entities. At the same time, the amount of funds for the remuneration of these individuals determined on the basis of estimates for the performance of work (services) under this contract and payment documents;

Payment for services (fee) of employees not on the payroll (for translations, consultations, lecturing, speaking on radio and television, etc.);

2) Payment for unworked time:

Payment for annual and additional vacations (without monetary compensation for unused vacation);

Payment for additionally granted under the collective agreement (in excess of those provided for by law) vacations for employees;

Payment for preferential hours for teenagers;

Payment study holidays provided to employees studying in educational institutions;

Payment for the period of training of employees aimed at vocational training, advanced training or training in second professions;

Remuneration of labor of employees involved in the performance of state or public duties;

Payment kept at the place of main work for workers involved in agricultural and other work;

Amounts paid at the expense of the enterprise for unworked time to employees who were forced to work part-time at the initiative of the administration;

Payment to donor employees for the days of examination, blood donation;

Payment for downtime through no fault of the employee; payment for the time of forced absenteeism;

3) One-time incentive payments:

One-time (one-time) bonuses, regardless of the sources of their payment;

Remuneration based on the results of work for the year, annual remuneration for length of service (work experience);

Material aid provided to all or most employees;

Additional payments when granting annual leave (in excess of the normal vacation amounts in accordance with the law.);

Financial compensation for unused vacation;

The cost of shares or incentives for the acquisition of shares given to employees free of charge as an incentive;

Other one-time incentives, including the value of gifts;

4) Payments for food, housing, fuel.

The consumption fund includes, but is not included in the funds allocated for consumption: travel expenses, salary allowances in exchange for daily allowances for workers sent to perform installation, adjustment and construction works, the cost of overalls, special meals, payments at the expense of the social protection fund, including benefits for temporary disability, pregnancy, childcare, pensions, compensation for damage caused, as well as expenses at the expense of net profit remaining at the disposal of the enterprise.

Funds are created as sources of remuneration for work at the enterprise social support and development, production development fund, reserve fund. These funds are created to distribute income and dividends among employees in order to increase their interest.

payroll planning

The planned value of labor costs, or the payroll fund (PHOT), can be determined different ways- enlarged or differentiated.

The consolidated-planned payroll fund (FOTpl) can be calculated in four ways.

1. Based on the wage rate per unit of output (work) (Nz.pl):

FOT \u003d Qi * Nz.pl,

where Qi is the planned volume of production in physical (value) terms.

2. Based on the indices of changes in wages and labor productivity:

FOTpl \u003d FOTbase * (Iz.pl / Ip.tr)

where FOTbaz -- the base value of the wage fund in the previous (reporting) year;

Iz.pl and Ip.tr - indices of changes in wages and labor productivity in the planning period.

3. Based on the rate of growth of the wage fund for each percentage increase in the volume of production:

FOTpl \u003d FOT6az + FOTbase (Nzpl x K) / 100,

where K is the increase in the volume of production;

Nz.pl - the rate of wage growth for each percentage increase in output.

4. Based on the number of employees (NSP) and their annual salary with additional payments and accruals (ZPyear):

FOTpl \u003d Chsp x ZPyear.

With this method, the payroll can be calculated both for the enterprise as a whole and for categories and individual groups of employees.

A differentiated (detailed) calculation of the planned payroll is carried out separately by category of industrial and production personnel by workshops (divisions), in general for the enterprise and includes calculations of the tariff, hourly, daily, monthly (annual) payroll (Table 3).

The tariff payroll includes the wages of pieceworkers and time workers.

Payroll for piecework workers (Zsd) for the planned scope of work at piece rates is calculated by the formula:

Zsd \u003d P x N x K,

where R -- piece rate per unit of production;

N - the number (volume) of products under the program;

The payroll of time workers (3pov) for the time to be worked out at tariff rates is determined by the formula:

Zpov \u003d H x Tstx K

where H is the amount of work, normo-h;

Tst _ average hourly tariff rate on the work performed;

K is the coefficient of fulfillment of the planned task.

The hourly payroll consists of the tariff payroll and additional pay for the hours actually worked, including night time, harmfulness, payments to workers for progressive systems wages and bonus incentives.

The daily payroll consists of the hourly payroll and envisaged payments associated with intra-shift breaks, for example, payment for breaks for mothers with infants; surcharge for teenagers (under 18 years old) for a reduced working day.

Monthly (annual) payroll includes a daily payroll and additional payments for non-working days: regular and additional vacations; performance public duties; severance pay.

The amount of the tariff payroll and additional payments to it is called the basic salary.

Funds for remuneration of engineers, junior service personnel, employees and fire and guard guards are calculated on the basis of average official salaries and the number of employees in each group.

The student remuneration fund (FOTuch) is determined based on the number of students (r), the monthly salary (e) of the student and the period of study (t):

FOTuch \u003d r * t * e.

The composition of labor costs (or wage fund) includes all expenses of an enterprise, institution, organization for wages, regardless of the source of funding, including sums of money, accrued to employees in accordance with the law for the time not worked, during which they retain their wages, as well as including incentive and compensatory payments.

At present, a consumption fund is also formed at the expense of a part of net profit and wages at the enterprise, which is the basis of the income of the employees of the enterprise and includes:

* payroll fund (PHOT) - funds accrued to pay all employees;

* income (dividends, interest) paid on shares of the labor collective and contributions of members of the labor collective to the property of an enterprise, institution, organization;

* cash payments and incentives.

Questions for self-examination:

1. Name the basic principles of the organization of remuneration.

2. What are the main stages in the development of an intra-company wage system?

3. What method should be used to diagnose labor motivation?

4. What is the concept and essence of the wage fund?

Conclusion

Money in solving a set of tasks related to motivating staff is the most obvious and often the main incentive. Money makes it possible to provide people with the necessary subsistence level, allowing them to satisfy their basic needs for food, a roof over their heads, security; money is a measure of justice, an indicator of the assessment of the employee's contribution; it is the most versatile reinforcer that can help shape the desired behavior. The multiplicity of tasks solved with the help of money even leads to the fact that many managers begin to consider them the only incentive that allows them to raise the labor motivation of employees: “There is money - there is motivation. No money, no motivation."

Summing up the consideration of the experience of using financial incentives, it should be pointed out the need for a differentiated approach in the application of the considered tools. In each case, the content of the activities of the personnel, the financial capabilities of the company, and the tasks solved by the management will differ.

The tool for managing personnel costs is the payroll fund. Personnel is the most valuable asset of an enterprise, and for some enterprises, the most expensive. Labor costs make up a significant share in the cost of the finished product, so you need to approach their calculation, analysis and management as responsibly as possible. Read what payroll is, how to calculate, plan and manage it.

What is a wage fund

The phrases personnel costs, payroll fund, payroll fund are constantly heard, and often the speaker means completely different costs by them. As a result, confusion arises and among colleagues there is no unambiguous concept of what costs are involved. To clear up any misunderstandings, read, print, and hang up in your office the three definitions.

The payroll fund (FZP) is the total cost of paying staff for hours worked.

The payroll fund (PWF) is the total cost of staff remuneration, including social benefits and compensation.

That is, of the three concepts, the payroll fund is the narrowest concept, and personnel costs are the broadest.

What does the payroll include?

In the items of expenditure that should be included in the calculation of the payroll, chaos also reigns. And not only in the heads of managers and financiers, but also in the sources of information - books, articles, specialized sites.

This is explained by the fact that in the legislation there is no unambiguous indication of which expenses to include in the concept of payroll and which not. Relying on the experience accumulated by companies will not work, because the experience is very heterogeneous. Enterprises that are guided by the so-called "Soviet" methods of management use one list of articles, "Westerners" another.

Therefore, we will visualize in the table the concepts of payroll, payroll and personnel costs and a list of expense items. Note the articles:

• which must be unambiguously included in the calculation, with a “+” sign;
• which should not be in the calculation, with the sign "-";
• which among the sources there is no unambiguous position, the sign "±"

Table. What is the difference between payroll, payroll and personnel costs

No. pp	Item of expenses			Personnel costs
	Salary, incl. salary and piece parts
	Incentive allowances
	Additional payment for part-time employment and forced work in positions lower than paid
	Employee bonuses on a permanent or periodic basis
	Compensation payments related to the regime or working conditions
	Remuneration in kind
	Commission remuneration
	Payment for annual and additional holidays, reserves for them
	Compensation for unused vacations
	Compensation for forced downtime or sick leave
	Costs of housing, food, travel, etc. provided to employees free of charge
	Payment for gifts
	Expenses for uniforms
	Remuneration of third-party workers under work contracts
	Contributions for voluntary health insurance and payment for medical services
	Severance pay
	Payment for sports and travel vouchers
	Compensation for damage caused at work
	Bonuses at the end of the year
	Material aid
	Dividends on shares, payments on shares and pension plans
	Contributions to non-state funds on the social insurance and pension provision
	Personnel training costs
	Employee travel expenses
	Selection, certification of personnel

Analyze the table, make an informed decision about which items of expenditure you will include in the concept of the wage fund at your enterprise and fix the decision in corporate policies. Then you will never encounter errors and ambiguous judgments regarding the received payroll figures.

Formulas for calculating the wage fund

The most difficult and urgent issue regarding the payroll is its cost estimate or planning for the coming month, year, etc.

You will need an estimate calculation to justify the cost of construction and installation works, to fill out forms KS-3 and for in-house costing mechanism if your company implements long-term costly services or works.

1. Carry out the preparatory work by collecting the information necessary for the calculation: staffing, payroll, balance sheet for account 70, corporate policies for remuneration and material incentives for employees, KPI policies, timesheets. All documents must be collected and valid for the reporting period you are interested in.

• production workers with piecework / time / mixed form of remuneration;
• employees and workers with a salary form of remuneration;
• management staff.

In order to use information from databases in the future without wasting extra working time, set at least the following analytics in the accounting system:

• belonging of the payment to the department, CFD, and a group of specialists;
• salary, piecework, time-based, bonus or social type of payment.

3. For each group, determine the average wage.

For the piece-rate and time-based part, you need to calculate the average wage per unit of output, or per unit of time (hour, work shift, etc.).

The calculation is performed according to the formula:

Where FOTsred - average value wages per unit, rub.

FOTtotal - the total amount of wages for the category of workers, rub. for the period under review;

Ned - the number of units (products, time) for the period under review;

For personnel on the salary form of remuneration, the calculation for the month (average monthly wage fund) or a working day is relevant according to the formula:

Where FOTsred - the average wage per month (or working day), rub.;

FOTtotal - the total amount of wages for the category of employees, rub. per month;

Ncomp - the number of employees in the category, registered for the month under consideration;

Nr.dn - the number of working days in the month under consideration.

The initial data on the total accruals for the period under review are contained in the payroll and in the debit of the balance sheet for the 70th account. I note that if the payroll contains only data on employee remuneration, then OSV 70 contains all personnel costs: both wages and social and incentive payments, various reserves for future payments

Therefore, to calculate the payroll according to the balance sheet, use exactly SALT 70. But it does not give a complete picture of expenses, which will be discussed below

4. For each group, determine the formula that most accurately describes the formation of wages. Keep in mind that the average wage per unit is only based on the costs you pay directly to your employees. It does not include so-called "related costs" such as voluntary health insurance, uniforms and travel to the place of work. It is customary to include such expenses in the payroll calculation formula through the use of the associated expenses coefficient.

In the general case, the formula for calculating the payroll for categories of workers with a mixed form of remuneration can be called the most universal:

Where the first term is the payroll of employees with a salary form of payment,

the second term is the payroll of employees with a piecework / time-based payment scheme,

Кс.р – coefficient of associated costs.

5. Calculate the value of the wage fund depending on the desired end results.

For an estimate, indicate the spent working time or the number of estimated units that will be produced according to the estimate.

To calculate the planned payroll for the month (quarter, year), indicate the corresponding working hours.

6. Don't forget that your calculations so far are based on the actual accumulated data and do not take into account changes in the future. So apply to your calculations where appropriate:

1. change in rates and settlement thresholds social contributions from next year
2. indexation of wages to staff;
3. planned expansion or vice versa downsizing;
4. annual bonuses or other premiums not included in the calculations;
5. changes in the social package, if any are planned.

Analysis and management of payroll

An analysis of the payroll is necessary, first of all, in order to understand how effectively the company's funds are spent on payments to personnel, what is the return on the current personnel management policy.

First, it is necessary to determine how much the payroll for the current period differs from similar costs of the previous period and planned costs. Next, understand why it is different.

To find out the reasons for deviations, two methods are the most common: factor analysis and determination of the structure of payments (see, for example, factorial analysis of the company's performance ). Each of the methods will be most effective if the analysis is carried out for each group of personnel, and not for the whole enterprise.

In the process of conducting factor analysis, you need to find out what factors influenced the change in the payroll.

An approximate list of factors for analysis:

1. change in the number of staff units;
2. change in the payment of one man-hour or one unit of production;
3. change in output volumes;
4. increasing or reducing working hours;
5. change in the coefficient of associated costs (and a list of specific costs that entailed this);
6. structural changes among staff, for example, a shift in favor of higher-paid staff.

By determining the structure of payments, you can analyze the effectiveness of the use of funds. For example, a decrease in the share of the basic salary may indicate a decrease in labor productivity and an increase in additional costs, or perhaps the introduction of a KPI system at the enterprise. When you bring all the information into pie charts and compare several periods, you will see the trends that exist in your enterprise and will be able to manage them.

Separately, I want to say about the management of the wage fund. It's no secret that in many companies, HR plans look great on paper and in meeting rooms, but then get distorted or forgotten in practice. It is easy to calculate in Excel a plan to reduce staff or optimize incentive payments. But when, in the course of work, these staff units and payments become not impersonal figures, but the income of specific subordinates, colleagues, management decisions are made according to completely different laws. Hence the conclusion: think over not only the plan for the wage fund, but also the specific measures that you will take to implement it. Once you have voiced the personnel policy at the meeting, ensure that the decisions made are followed up. Loop business processes on changes in staff remuneration on yourself or on a subordinate employee, play ahead of the curve. Otherwise, you will have to state that the plan was not fulfilled after the fact, when it will be too late to take action.