Calculation procedure wages varies depending on what kind of remuneration system is installed at the enterprise. For each of them, a convenient formula has been developed that makes it easy to calculate.

From the article you will learn:

Wage

The term “wages” refers to the payment for labor employees, which is produced in accordance with the conditions fixed in employment contract. The mechanism for calculating wages depends on what kind of remuneration system is established for a particular employee. The following main types of such systems are distinguished:

• time-based, in which employees receive wages in proportion to the amount of time worked;
• piecework, in which workers are paid in proportion to the amount of products produced;
• lump sum, the main principle of which is payment of the agreed sum of money for performing a certain amount of work;
• commission, within which employees receive wages in the form of a certain percentage of a selected indicator, which can be the total income of the organization, the company’s revenue, or other criterion.

Note! In some cases, to increase the efficiency of a company, other methods of organizing remuneration may be used, for example, establishing variable salaries, when the size of employee salaries depends on the overall profitability of the enterprise.

You will find more information about such a system

Wage setting

An employee's salary is set based on agreements between him and the employer. Current labor legislation allows the parties to independently regulate this issue. An exception to this rule is the minimum wage for workers (minimum wage), which is established at the legislative level.

Currently its size is set at living wage. In accordance with Federal law dated 03/07/2018 N 41-FZ, from May 1, 2018 it is 11,163 rubles per month.

In addition, a higher size minimum payment labor standards can be established in individual subjects of the federation by regional legislation. Current information about regional minimum wage you can find

Important! The procedure for calculating wages to employees is established by the regulations on wages or other local document, which is approved by order of the head of the company, taking into account the opinion of the trade union (if there is one).

Additional payment conditions may also be introduced by collective agreements or contracts. This information and the specific amount of the tariff rate established for the employee, the cost of producing a unit of production or other indicator used to calculate employee wages are recorded in the employee’s employment contract. Information on the amount of payment is also specified in the staffing table. About whether it is possible to indicate a range of salary sizes for employees, says our expert.

Payroll calculation procedure

Employees' wages are calculated depending on the payment system that is established for this category of employees. In large companies, there is a separate staff position for this work, usually called a payroll accountant. If the company uses various systems remuneration, such a specialist must have experience in all relevant areas.

Payroll calculation under the piecework system of payment for work

The calculation of wages under the piecework system of payment for work is carried out taking into account the volume of production produced by the given employee. This means that in order to use such a mechanism, the employer must maintain a payroll table in which production volumes are recorded.

Current legislation does not contain mandatory forms accounting documentation. Therefore, the company has the right to independently develop forms of primary accounting documentation that will take into account the specifics of its activities. When developing it, it is necessary to take into account the legal requirements regarding the preparation of primary accounting documents.

Unified forms of accounting documents

For some types of activities, you can use standardized document forms established by the relevant regulatory documents. On this moment There are such forms for the following areas of work:

• waybills designed to record the volume of work performed by road transport drivers. Such documentation was approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78;
• reports reflecting the volume of production using special construction machines, approved by Resolution of the State Statistics Committee No. 78;
• waybills for agricultural machines, registration sheets and other accounting documents intended for use in the agricultural industry. The forms of such documents are given in the order of the Ministry of Agriculture of Russia dated May 16, 2003 No. 750;
• other forms established by special regulatory documents of relevant departments.

If the enterprise uses other forms of piecework payment, additional items are added to the basic salary. For example, with a piece-rate bonus system, part of the salary is a bonus, which is paid for achieving certain production indicators. Information on the procedure for calculating wages under progressive piecework and indirect piecework systems

Payroll calculation with a time-based payment system

The calculation and accrual of wages is based on the amount of payment established for the employee per unit of time worked. The following options can be used as such a unit:

• rate per hour of work;
• rate per day of work (work shift);
• rate per month of work (salary).

Note! The choice of a specific rate is determined by the nature of the work activity of a particular employee and the specifics of the production process in the organization. Recommendations for choosing the most suitable option for a specific situation

Formula for calculating wages under a time system

The calculation of workers' wages in the example with a time-based wage system is based on the following basic formula: the salary amount is equal to the product of the number of time units worked and the rate established for a given time unit. However, the specifics of the final calculation should be taken into account if the employee works on a monthly salary basis. In this situation, the size of his monthly salary does not depend on the number of working days in it.

For example, the calculation of the salary of such an employee in January will be identical to the corresponding calculation made in April. The only condition for receiving the full salary is that the employee works all working days in given month. By the way, it is convenient to count the number of such days in each month of 2018 using

If in a particular month the number of working days was not fully worked by an employee, this must be taken into account when calculating wages. In such a situation, the calculation formula takes the following form: the salary is equal to the salary, which must be divided by the total number of working days in the month and multiplied by the number of days actually worked.

Payroll calculation under a time-bonus system

The above formula works for cases where a simple time-based payment system has been established for employees. However, in practice, employers often use a time-based bonus system to motivate employees. In this case, the salary calculation formula changes accordingly.

With a time-based bonus system, a bonus is added to the basic salary, calculated as payment for the number of time units worked or salary. Its size is established by an employment contract, collective agreement or local regulatory document.

Such a bonus can be set either in absolute terms or as a percentage of the size of the main part of the salary or other parameters.

About how the calculation is made if during the month in question the employee received a salary increase,

Screening test

Is the organization obliged to use the forms of working time recording established by law?

1. no, their use in all cases is advisory;
2. yes, all organizations are required to use such forms if they are developed for its type of activity;
3. Only government organizations are required to use them.

Does the amount of remuneration for a salaried employee depend on the number of working days in a month?

1. no, the employee will receive a salary in the established amount if he has worked all working days in full;
2. Yes, when the number of working days in a month decreases, the employee’s salary is proportionally reduced.

Which document does not contain information about the amount and procedure for calculating an employee’s wages?

1. employment contract;
2. wage regulations;
3. job description.

In accordance with the concluded agreements with employees for the fulfillment of their stipulated job descriptions responsibilities, the employer, regardless of who he is, an entrepreneur or entity, must accrue in deadlines pay remuneration. At the same time, the minimum wage is established by law.

Salary is the remuneration that a business entity must pay to its employees.

Its size is determined by the employment contract signed by the employee with the company management. At the same time, the employer determines the salary based on the current one at the enterprise, as well as such local acts as the Regulations on remuneration, Regulations on bonuses, Internal regulations, Collective agreement etc.

The Labor Code of the Russian Federation defines provisions on social guarantees and benefits that must be taken into account when calculating employee benefits.

Payment can be made either for time worked or for work performed.

The main document for its definition is. It is necessary for all remuneration systems. To calculate piecework wages, you also need work orders and other documents to record production.

The Regulations may also provide for bonuses as incentive payments.

According to current standards, employees are paid not only remuneration for their work, but also rest time, downtime, periods of incapacity, as well as other compensation payments.

There are additional payments for working on weekends and holidays, overtime and night time, as well as additional payments for combined work, special working conditions, etc. In any case, when calculating these amounts, you need to take into account the information from the working time sheet, relevant legal norms, etc. .

In addition, it is necessary to take into account the area in which the organization or individual entrepreneur operates, since regions and regions can establish regional increasing coefficients, as well as “northern” allowances. So, for example, when carrying out activities in the Sverdlovsk region, the employer must add another 15% to the salary. But such coefficients are not available in all regions; in Moscow they are completely absent.

Important!In accordance with the Labor Code of the Russian Federation, salaries must be paid no less than twice a month. The calculation should be made on the basis of the time actually worked by employees in each part of the month. Paying fixed amounts in advance if they do not correspond to the timesheet is a violation and may result in the employer being held liable.

The main document for calculating salaries is the one by which the salary is calculated and the basis by which it is paid. Here not only the accrual amounts are recorded, but also deductions are made from the salary.

Minimum wage amount

The law establishes the minimum monthly wage. It is necessary to regulate remuneration when it is determined in employment contracts. According to the Labor Code of the Russian Federation, the employer does not have the right to set the employee’s wages below this amount, provided that he has worked the standard duration.

This amount is approved every year, and sometimes several times during a given period. There is a general minimum wage for the whole country, as well as a regional one. It is also used in determining various benefits, including disability benefits in the absence of work experience.

It is worth noting that if an organization operates in an area where regional coefficients or “northern” bonuses are applied, then the minimum wage in the company is compared with that established by the state before applying these bonuses.

Important! Since January 1, 2016, the minimum wage in Russia is 6,204 rubles. Please also note that the minimum wage has been increased again since July 2016, thus, from 01.07 a new standard in the amount of 7,500 rubles comes into force. Note that regions can set increased rates, so the minimum wage in Moscow is 17,300 rubles, and in St. Petersburg 11,700 rubles.

Salary taxes paid by the employee

Personal income tax

According to the Tax Code of the Russian Federation, an employee’s income, which includes almost all payments provided for in a concluded employment contract, must be subject to personal income tax. The responsibility for calculation and payment rests with the employer, who acts as a tax agent. That is, he deducts taxes from wages before paying them.

There are two rates that are used to determine the salary tax for a resident - 13% and 35%. The first is mainly used to calculate income tax on wages received by an employee; it also calculates tax on income received from dividends (until December 1, 2015, income from dividends was calculated at a rate of 9%). The second applies if an employee receives gifts or winnings in an amount exceeding 4,000 rubles.

For non-residents, that is, persons arriving in the Russian Federation for less than 180 days, a tax rate of 30% should be used.

Attention! Organization or individual entrepreneur, as tax agent must calculate and pay personal income tax on the income received by citizens, after which reporting is provided - once a year and quarterly.

There are currently no other payroll taxes.

Tax deductions

The Tax Code of the Russian Federation allows an employee to take advantage, if available, of the following deductions when calculating tax:

• Standard - provided for children, as well as in certain cases for the employee himself;
• Social - this deduction represents a reduction in the tax base by the amount of expenses for education, treatment, etc.;
• Property - a person can use it when buying or selling property (car, house, apartment, etc.);
• Investment – ​​it can be used when performing transactions with securities.

Standard data tax deductions apply after the company has paid personal income tax budget and do not influence tax base when calculating taxes on an employee’s salary.

Standard deductions for children in 2017

The main benefit when calculating personal income tax is standard deduction for children. Its size depends on their number, as well as the child’s health condition:

• 1400 rubles for the first;
• 1400 rubles for the second;
• 3000 rubles for the third and subsequent children;
• 12,000 rubles (6,000 rubles for trustees) for each disabled child under 18 years old or up to 24 years old when receiving full-time education.

For example. The employee has two children in the family, whose age does not exceed 10 years. The monthly income is 20 thousand rubles. If you do not apply the deduction, then the personal income tax will be 20 thousand rubles. * 13% = 2600, respectively, he will receive 17,400 rubles in his hands. However, by writing an application for the use of deductions, he has the right to reduce the tax base on his salary by 2,800 rubles for two children.

Applying deductions we get the following:

The base for calculating income tax will be 20,000 – 2800 = 17,200, so the personal income tax in this case will be 17,200 * 13% = 2,236 rubles. The employee's savings will be 364 rubles. In some cases, the employer himself pays income tax, without charging these amounts from the employee, so it is always worth applying this benefit.

If the employee is a single parent, then the amount of this deduction is doubled.

Important!These benefits can be used as long as the employee’s cumulative earnings from the beginning of the year do not exceed 350,000 rubles. In a month where this amount exceeded the permissible threshold, the deduction is not applied. From the beginning of next year, the base for deductions is calculated from zero. To receive it, the employee must write to the employer.

Income tax benefits for the employee himself:

• 500 rubles per month are provided to Heroes of the USSR and Russia, combatants, war veterans, Leningrad siege survivors, prisoners, disabled workers of groups 1 and 2; as well as persons who took part, were evacuated during the Chernobyl accident, etc.
• 3000 rubles - victims of radiation exposure, disabled people of the Second World War and other military operations.

Salary taxes paid by the employer

When paying wages to its employees, any employer must accrue and pay this amount insurance premiums.

Taxpayers on general mode and “simplified” people use the general tariff, which is equal to 30% (PFR+MHIF+FSS). However, there are maximum dimensions bases, upon reaching which interest rate may change.

Salary taxes in 2016 in percentage table:

Name of contribution	Base rate	Maximum base in 2016	Maximum base in 2017	Rate upon reaching the limit base
Pension Fund	22%	796,000 rub.	876,000 rub.	10%
Social insurance	2,9%	718,000 rub.	755,000 rub.	0%
Medical insurance	5,1%	Not installed	Not installed	–
Injuries	From 0.2% to 8.5% depending on the type of activity	Not installed	Not installed	–

The maximum base for contributions for 2017 was established on the basis of Government Resolution No. 1255 approved on November 29, 2016.

The insurance premium base is calculated for each employee separately. For this purpose, a special card for recording the amounts paid can be used. But a company can develop its own format for this document.

In addition, if the enterprise has workplaces with harmful or dangerous working conditions in accordance with the work carried out, it is necessary to charge additional payments to the employees working in them. The rate, depending on the conditions, varies from 2% to 8%. There is no base limit for such accruals.

Important! If the taxpayer is on a simplified system and is engaged in a preferential type of activity, then he does not pay contributions to medical and social insurance at all, and Pension Fund at a preferential rate - only until the maximum base is reached.

Payroll example

Let’s say an organization or individual entrepreneur operates in the Sverdlovsk region. Let's take the example of manager Vasiliev, whose salary depends on the amount of time worked. According to staffing table his salary is 50 thousand rubles monthly. The employee has three minor children. The billing month is June. According to the production calendar for 2016, there are 21 working days in June, but the employee worked only 20 days.

Step 1. Determining salary

The first step is to determine his salary. Since Vasiliev worked not 21 days, but 20, we calculate his daily income, for this 50 thousand rubles. divide by 21 days, we get 2,380.95 rubles. Now we multiply by days worked: 2380.95 * 20 = 47,619 rubles.

Step 2. Surcharge factors

Due to the fact that the organization operates in the Sverdlovsk region, the employee must receive a bonus of 15%. So, we get 47619 + 47619 * 15% = 47619 + 7142.85 = 54761.85

Step 3: Apply deductions

The next step is to take into account the employee’s deductions, if he has any. In our case, Vasiliev has 3 children. For the first two he gets 2800 rubles, and for the third he gets 3000 rubles, so in total we get 5800 rubles. Before applying the required deductions, it is necessary to compare his income from the beginning of the year with the threshold of 350 thousand rubles established for 2016, exceeding which the deduction is not applied.

In our case, income since the beginning of the year is less than 350 thousand rubles. Therefore, to calculate personal income tax we will take the amount 54761.85 – 5800 = 48961.81

Step 4. Calculation of personal income tax

Now we calculate the income tax, which is 13%. Let's take the amount taking into account the use of deductions and carry out the calculation: 48961.85 * 13% = 6365.04 rubles.

Step 5. Salary in hand

After income tax is deducted from the employee’s income, he should receive 54,761.85 – 6365 = 48,396.85.

Step 6. Calculation of taxes paid by the employer

Next, the employer must own funds calculate and pay taxes to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund and contributions from accidents in accordance with the established rates indicated in the table above. Taxes will be calculated from wages, before personal income tax is deducted from it, i.e. from the amount of 54761.85, we get:

Pension Fund (22%) = 54,761.85 * 22% = 12,047.61 rubles.

Compulsory medical insurance (5.1%) = 54761.85 * 5.1% = 2792.85 rubles.

FSS (2.9%) = 54761.85 * 2.9% = 1588.09 rub.

Accident contributions (0.2%)= 54761.85 * 0.2% = 109.52 rub.

The total amount of taxes paid by the organization for an employee will be: 16,538.07 rubles.

Attention! To calculate an employee’s salary and taxes, you can use ours, which makes calculations in two variations: you can enter salary before tax and based on salary “in hand”.

Salary payment deadline

In June, amendments to the Labor Code were adopted, which redefine the period for payment of wages in 2016 to the employee.

Now the payment date cannot be set later than 15 days from the end of the period for which it was accrued. In this case, payments must be made at least every half month. This means that the advance must be paid no later than the 30th of the current month, and the remaining balance no later than the 15th of the next month.

At the same time, the exact date when these events occur must be fixed in local regulations on internal regulations, employment contracts, wage regulations, etc.

Also, the same amendment increased compensation for delayed salaries. Now it is calculated as 1/150 Key rate Central Bank from the amount of unpaid earnings for each day of delay. Got bigger and administrative fines for this offense imposed on executive, entrepreneur or company.

Deadlines for paying taxes on payroll

In 2016, a single date for transferring personal income tax from wages was introduced. Now it needs to be transferred to the budget no later than the day after the employee’s salary is paid. It doesn’t matter exactly how it was made - on a card, from a cash register or any other. However, this rule does not apply to sick leave and vacation pay.

For these two types of payments, income must now be transferred no later than the last day of the month in which they were made. This makes it possible not to pay taxes to the budget for each employee, but with one payment for everyone at once.

When late payment taxes may be subject to penalties. They are calculated taking into account 1/300 of the refinancing rate for each overdue day.

Important! Salary contributions in 2016, which include pensions, medical, social insurance and injuries, must be paid no later than the 15th day of the month following the reporting month. If this time falls on a weekend or holiday, the deadline is transferred to the first working day after the rest.

Let's continue the topic of payroll accounting, started in. Today we will consolidate the previously written information in practice, consider an example of payroll.

Payroll example

Our enterprise has five employees, it is necessary to calculate and accrue their salaries, for example, for the month of May, which has 21 working days.

To calculate wages, we will need data on the salary established for each employee, personal income tax deductions due to them and the number of days worked in May. In addition, information about the total salary accrued since the beginning of the year will be useful.

Employee data:

Employee's last name	Salary	Deductions	Number of days worked in May
	70000	2 children
	20000	500 rub., 1 child
Nikiforov	24000	3000 rub., 2 children
	16000	2 children
	16000	500 rub., no children

Starting from the beginning of the year until the month of May, all employees worked all months in full; the regional coefficient in our salary calculation example will be taken equal to 15%. Let me remind you that data on days worked is taken from the working time sheet; a sample of this document can be found.

Let's consider the first employee Ivanov.

1) Determine the salary for the time worked

In May, he worked 20 days out of the required 21.

Salary for hours worked is determined as Salary * Days worked / 21 = 70,000 *

Ivanov received a salary = 70,000 * 20 / 21 = 66,667 rubles.

2) Determine the required deductions

Since the beginning of the year, he has been accrued a salary of 322,000 rubles, so he is no longer entitled to deductions for children. Let me remind you that child deductions are valid until the employee’s salary, calculated from the beginning of the calendar year, has not reached 280,000 rubles.

3) We calculate wages taking into account the regional coefficient

Salary = 66667 + 66667 * 15% = 76667 rub.

4) We calculate personal income tax

Personal income tax = (Accrued salary - Deductions) * 13% = (76667 - 0) * 13% = 9967 rub.

5) We calculate the salary that we will pay to the employee:

Salary payable = Accrued salary - personal income tax = 76667 - 9967 = 66700 rub.

Calculations are carried out similarly for all other employees.

All calculations for calculating and calculating salaries for all five employees are summarized in the table below:

Full name	Salary since the beginning of the year	Salary	Exhausted days in May	Salary for work time	Accrual salary	Deductions	Personal income tax (Salary - Deductions) * 13%	To payoff
Ivanov	322000	70000	20	66667	76667	0	9967	66700
Petrov	92000	20000	21	20000	23000	1900	2743	20257
Nikiforov	110400	24000	21	24000	27600	5800	2834	24766
Burkov	73600	16000	21	16000	18400	2800	2028	16372
Krainov	73600	16000	10	7619	8762	500	1074	7688
Total					154429		18646	135783

In practice, when calculating and calculating salaries, fill in primary document - payslip form T51, a sample of which can be downloaded.

Based on the results of calculations, the total amount of the accrued salary and the salary intended for payment is calculated.

Calculation of insurance premiums

It was written about in detail in the previous article, let’s calculate them for this example.

Contribution to the Pension Fund = final accrued salary * 22% = 154429 * 22% = 33974.

Contribution to the Social Insurance Fund = final accrued salary * 2.9% = 154429 * 2.9% = 4478.

Contribution to the FFOMS = final accrued salary * 5.1% = 154429 * 5.1% = 7876.

Total amount of insurance premiums = 33974 + 4478 + 7876 = 46328.

Payroll entries

Sum	Debit	Credit	Operation name
			Accrued wages are written off against the cost of products, services, goods
			Personal income tax taken into account
			Employee wages paid
			Accrued insurance premiums are written off against the cost of products, services, and goods.

This completes the example of calculating and calculating wages for employees. Let me remind you that in order to pay wages you need to fill out a primary document - either separately and

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 regulations.

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, the minimum amount is 7,800 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.

Please note that insurance and pension contributions the employer pays himself.

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 established 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

The formulas for calculating piecework 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 maintained 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.

How to calculate compensation for delayed wages in 2019? See.

Paying taxes

Income individuals V mandatory taxable . A certain percentage is deducted from wages.

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

What is the fee	Base rate
Pension Fund	22%
Social insurance	2,9%
Medical insurance	5,1%
Injuries	0,2-8,5%

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 work 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 a work shift falls on a weekend or holiday.

Then, according to , payment is calculated as follows:

1. At double prices for piece workers.
2. By double tariff rates 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 in billing period vacation available = salary/total number of days in the period/number of days actually worked.

On a sick leave

Absolutely every person in life has to learn something from scratch. We are not born knowing advanced mathematics, quantum physics and taxation. This is for the better, since we can choose our own path and decide what to put in our brain chest.

Here are the 4 main components of a successful entry into the topic of payroll calculation.

1. Learn the basics regulations on the topic of payroll.

2. Decide what you need to know first in your situation.

3. Add practical knowledge to the regulatory legal acts

4. Organize everything we’ve learned

Now let's go through these points in more detail.

1. Study the main regulations on the topic of payroll calculation.

Yes, it's boring. I agree, it's hard. And most likely, you will not understand most of what is written there if you have not studied this topic before. But this is necessary for several reasons:

1. In your work you will immediately rely on original source– NPA, and not on the opinion of your predecessor at the workplace, fellow accountants from other areas of accounting, advice from sites with unknown authors, etc.

2. You will immediately learn to form and defend your opinion, relying on legal regulations, both before the authorities (who can sometimes come up with wonderful things) and during inspections

3. When faced with real work situations, you will roughly know where is this situation written? in NPA. It’s not “what” that is written (you still won’t remember it right away), but “where”.

A few words from personal experience, not accounting, but personnel, but the situation is relevant. Once upon a time, when I was 23 years old, my soldier husband and I came to live in a small village where his regiment was stationed. My first higher education – chemist – was no longer necessary. But after six months of sitting at home, I went crazy and was ready to go out as anyone, as long as they took me. And they were ready to hire me as a clerk in the personnel department (the personnel in the regiment were both military and civilian).

One day, my husband brought me a reading to study - the Labor Code, which was given by the head of office work, my future boss. It was horror, I read it and understood little of it. My indignation knew no bounds; I could not understand why I needed this. Is it really not possible to just take words and tell us what to do?

But when I went to work and worked in personnel for 3 years, I said thank you hundreds of times for reading this! It is impossible to teach everything in advance and talk about all the situations that may arise. But if you know that there is a legal regulation where you can get an answer, then the problem is solved in 99% of cases.

Later, my library of normative legal acts expanded; laws regulating personnel issues of military personnel were added to the Labor Code - “On military duty and military service”, “On the status of military personnel”, “Regulations on the procedure for passing military service", etc. These were weighty volumes with detailed comments, which I studied from cover to cover.

Later, when I went to study to become an accountant, other legal acts came into play, in accounting and taxes. But now I already knew why I should read them.

So, what are the main legal regulations relating to payroll and related issues.

Basic regulations on wages

Labor Code;

Tax Code (Chapters 23 “Income Tax on Individuals”, 34 “Insurance Contributions”);

Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases”;

Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”;

Federal Law of December 29, 2006 No. 255-FZ “On Mandatory social insurance in case of temporary disability and in connection with maternity";

Federal Law of June 19, 2000 No. 82-FZ “On minimum size wages";

Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages”;

Decree of the Government of the Russian Federation dated June 15, 2007 No. 375 “On approval of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly allowance for child care for citizens subject to compulsory insurance in case of temporary disability and in connection with maternity";

Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 “On approval unified forms primary accounting documentation for labor accounting and payment”;

Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n “On approval of the procedure for issuing certificates of incapacity for work”;

Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the peculiarities of sending employees on business trips.”

All these documents can be found completely free of charge in the Internet versions of legal reference systems, for example, Garant or Consultant-plus.

2. Decide what you need to know first in your situation.

It is impossible to know everything. And it's not necessary. And sometimes it’s just harmful! Despite the fact that I have a very good command of the topic of payroll calculation, I know some issues superficially, because... I haven't worked with them in practice. I studied them once, and then they were safely forgotten anyway. For example, summarized recording of working hours.

There is no need to study everything at once, in detail and in detail. Knowing the specifics of your organization or the one where you are going to work, draw up your study plan. Absolutely any organization will calculate disability benefits and vacation pay. Salaries will be calculated and paid (the simplest is salary), advances will be issued, personal income tax will be withheld and insurance premiums will be charged. This is the bare minimum.

Often management, even in small companies, goes on business trips, this is also useful. It is also worth studying the calculation of maternity and child care benefits. At least for now for general development: not in this company, but in another company it will be 100% useful.

Of course, you can’t do without reporting, so the required set is: DAM, 4-FSS, 2-NDFL, 6-NDFL, SZV-M, SZV-STAZH. Basic knowledge of HR is also needed, even if another employee is responsible for your HR. At least in general outline know how to hire an employee and fire him.

The rest is up to your specifics. You don’t have alimony workers or foreign workers – don’t worry about it yet. No overtime, no night work, no weekend work - don't study. There are no bonuses - and you don’t need to know how they are taken into account when calculating vacation pay (you’ll go crazy there until you understand).

Large training centers are eager to teach you EVERYTHING AT ONCE, if, of course, you count out a tidy sum. They pride themselves on their extensive programs that cover everything possible! You need to be convinced that there is something you don’t know yet, that changes happen every day, and if you don’t constantly go to seminars, then you are not a professional!

I am strongly opposed to you spending months and years studying something that YOU MAY NEVER BE USEFUL! Learn the basics and you'll be able to start working on your own right away. And all private aspects can be mastered if the need arises! And all options and situations cannot be foreseen in advance.

Have questions? Ask in the comments! See you in other articles. Sincerely, Yulia Kochenkova.