Three payroll changes in August. The procedure for calculating and paying salaries What to do if the company is closed

From 08/01/2018, the earnings of employees will have to be calculated differently. The decision of the Constitutional Court No. 26-P of June 28, 2018 introduced a number of significant amendments. The reason for the case was the appeal of several citizens at once with a request to check the constitutionality of part 1 of article 153 of the Labor Code.

What changes in calculations

Innovations concerned payment for work on weekends and holidays. Until today, earnings calculations were based on the "bare" salary and regional coefficients and allowances. Now it is necessary to take into account all the compensation and incentive payments that are due to the employee, for example, bonuses. This situation arose because the Labor Code clearly does not prescribe to take into account such payments, considering payment for non-working days. However, bonuses often amount to an impressive amount compared to the salary. Therefore, it was unprofitable for employees to work on weekends: during this time they received less than for weekdays. The Constitutional Court considered that it would be fair to take into account all payments, including quarterly and annual payments, in the calculations.

When considering pay for work on weekends and holidays, consider not only salary and regional allowances, but also all compensatory and incentive payments!

Unfortunately for many employees, the Decree does not oblige to recalculate all previous payments for work on weekends and holidays.

Weekend work is still paid double.

How to count again

Consider the example of calculating earnings for July. Let's say a riding teacher Petr Petrovich Petrov works at the Allure sports school and has a salary of 40,000 rubles. Plus, he is entitled to a bonus of 10,000 rubles, but he has no regional surcharges. The production calendar suggests that in July there are 22 working days and 9 non-working days. Due to production needs (the school received new thoroughbred foals), Petrov had to work on July 7 and 8, that is, on Saturday and Sunday. Let's calculate how much he needs to pay for these two days.

Previously, an accountant would calculate the salary like this:

Earnings for Saturday and Sunday \u003d salary 40,000 / 22 working days in July × 2 days worked × coefficient 2 \u003d 7272.73 rubles.

Now the basis for the calculation will be salary plus bonus. It turns out the following.

Salary calculator - a service that allows you to find out how much an employee will receive "in hand" at the end of the month. It will be needed not only by the employees themselves, but also by those who are going to hire people.

You entered more business days than there were in the billing month of 2019. Please check the correct quantity.
Note! Our calculator does not calculate processing fees.

Almost always, in vacancies, instead of the salary that the employee will receive in reality, the salary is indicated. And many do not even realize that salary and wages are not the same thing. And in order not to delve into the rules, how to calculate the salary according to the salary, the calculator on our website is to help.

How to use the calculator

Let's say you have a salary of 30,000 rubles. For a fully completed September, you will be credited with 30,000 rubles, but personal income tax in the amount of 3,900 rubles will be removed and only 26,100 rubles will be issued (transferred to the card).

Try to calculate the salary according to the salary, the calculator will give you the answer instantly. The only thing is that he does not know how to count processing times, and if the hours are exceeded, the program will not work. But if you have worked for an incomplete month, for example, you were hired in the middle of the month, the system will take into account the number of days worked and change the totals.

Features of manual payroll

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

• salary - a fixed amount of remuneration of an employee for a calendar month, excluding compensatory, incentive and social payments;
• incentive payments - additional payments and allowances of a stimulating nature (bonuses and incentive payments);
• compensation payments - additional payments and allowances of a compensatory nature (for work in special climatic conditions or in special conditions and other payments);
• wages - remuneration for work, which consists of a salary, taking into account compensation and incentive payments. In colloquial speech, the concept of “dirty wages”, or gross wages, is used;
• wages "in hand" - the amount of wages to be issued to the employee, or accrued wages minus personal income tax. Colloquially sometimes referred to as "net pay" or payroll net, and a detailed payroll calculation calculator just helped us do that.

Pay systems

The organization independently develops a system of financial motivation for employees. Different categories of employees have different payment systems. The main wage systems are:

• official salary;

The amount of salary payments depends on the position held. This system is used to reward professionals with a wide range of work. Directors, lawyers, engineers, accountants and other specialists, when calculating salaries according to salary, will need a calculator every time they index payments.

Remuneration at the tariff rate is set as the amount of remuneration for the fulfillment of the norm. This method is mainly used for time workers and piece workers (turner, builder, combine operator, etc.).

Terms of calculation and payment of wages

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

In practice, the payment period is set, not taking into account the methods of how to calculate the salary according to the salary (calculator), but in the following order:

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

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

In the Letter of the Ministry of Labor of Russia dated 05.08.2013 No. 14-4-1702, when considering the issue of determining the amount of the advance, it is explained that the size of the advance is not regulated by the Labor Code of the Russian Federation. In Letter No. 14-1/B-725 dated August 10, 2017, the agency recalled that .

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

• in proportion to hours worked;
• as a percentage of salary;
• in a fixed amount.

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

How to calculate how much will be given "in hand"

The actual amount to be paid out is determined using the salary calculation, the formula of which is as follows:

ZP \u003d O / Dm × Od,

• ZP - wages per month (gross);
• O - official salary according to the staff list or employment contract;
• Dm is the number of days in a month;
• Od - actually worked days in a month.

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

personal income tax \u003d salary × 13%,

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

Let's determine the amount of wages "in hand" (Net).

Net = RFP - personal income tax,

where:

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

Number of working days

The proposed algorithm, how to calculate the salary according to the salary, is suitable if the employee worked for a whole month, without gaps and business trips. Working time (norm) should not exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation).

The number of days worked in a month is determined by the time sheet.

In the case of work for an incomplete month, the calculation of wages according to the salary is carried out differently. For example: hiring or firing in the middle of the month. Payment is made taking into account the actual days worked in the month.

Average earnings

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

The calculation of the average wage is determined by the formula:

SZP \u003d (ZP + SV) / ​​D,

• SZP - average salary;
• ZP - actually accrued salary for the 12 months preceding the moment of payment;
• CB - accrued incentive payments provided for by the wage system for the period, with the exception of the amounts of material assistance;
• D - the number of days actually worked in the 12 months preceding the moment of payment.

One average earnings is not included in the other, i.e. when calculating the average earnings, the time during which the employee retained the average earnings is excluded from the billing period, in accordance with the legislation of the Russian Federation.

Documents reflecting the calculation, accrual and payment of wages

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

The official salary of the employee is indicated in the employment contract and (or) (form No. T-3).

The following forms are used to calculate wages and record actual hours worked:

• (form No. T-12);
• (Form No. T-13).

To fill out the time sheet by HR employees, it is used

Let's consider the main definitions in the calculation of wages, the current regulations, and also how the pay fund is formed.

The main nuances are regulated by the following legal acts:

Formation of the wage fund

The fund is formed from:

• cash to pay salaries;
• payments made for study holidays, for downtime of the organization, for forced absenteeism;
• salary supplements;
• premium rewards.

Accrual procedure

Consider how wages are calculated, what primary documents exist and what forms of remuneration can be used in organizations.

Primary documentation for payments

The primary documentation for the payment of earned funds are:

• accounting sheet;
• disability certificate;
• award order;
• piece work outfit;
• an order for the appointment of financial assistance;
• executive document;
• application for a tax deduction;
• certificate of completion;
• route sheet;
• other documentation.

Composition

Salary is usually divided into basic and additional. Let's see how to distinguish them.

Main

The main one consists of the following types of material rewards:

• salary or piecework income;
• cash payments as a percentage of the amount of goods sold;
• non-material profit;
• overtime bonuses;
• salary supplements.

Additional

Additional include:

• cash payments for holidays and temporary disability;
• downtime compensation;
• costs associated with travel or meals;
• profit that was received outside the billing period;
• other allowances and bonuses not directly provided for by the current form of remuneration.

Payment form

Wage can be piecework or time. Consider the main nuances of using these systems.

piecework

In the piecework form, the total amount of money earned is calculated based on the amount of work performed or output.

With piecework wages, wages are calculated according to the following formula:

ZP \u003d RI * CT,

• where RI - prices for the manufacture of one unit;
• CT - the number of products produced.

Consider the following example:

Ivan Ivanovich produced 100 engines in a month. The cost of one engine is 256 rubles. Thus, in a month he earned: 100 * 256 \u003d 25,600 rubles.

Time

With time wages, wages are determined by the number of hours actually worked, regardless of how much product was produced and how much work was done.

Time payment for work:

For monthly salary:

ZP=O*CODE/KD,

• O - fixed monthly salary;
• CODE - days worked;
• CD is the number of days in a month.

For hourly/daily fixed salary:

ZP=KOV*O,

• where ZP - wages excluding taxes;
• KOV - the amount of hours worked;
• O - salary per unit of time.

Consider an example:

Tatyana Ivanovna has a monthly salary of 15,000 rubles. There were 21 working days in a month, but since she took a vacation at her own expense, she worked only 15 days. In this regard, she will be paid the following amount: 15,000 * (15/21) \u003d 15,000 * 0.71 \u003d 10,714 rubles 30 kopecks.

Second example:

Oksana Viktorovna works with a daily salary of 670 rubles. This month she worked 19 days. Her salary will be: 670 * 19 \u003d 12,730 rubles. As you can see, the formula for calculating wages for this type of payment is very simple.

Methodology for calculating wages in 2019

A little higher, we cited legislative acts that regulate the calculation and calculation of salaries.

But what formula can help to calculate?

Formula

The general formula for calculating the salary of employees:

ZP \u003d Payment for hours worked + Bonuses + Surcharges - Deductions

Payroll posting: D 20 (or 44 for trade enterprises) K 70.

Consider what formula is used to calculate piecework and salary.

By salary

The payroll formula is as follows:

ZP \u003d O / Dr * Do + P-N - U

• ZP - salary per month.
• Oh, salary.
• Dr - working days according to the production calendar.
• Until - the days actually worked by the employee.
• PND - Bonuses, additional payments, allowances, other incentive and compensation payments. At the same time, such payments can be established both in a fixed amount and depending on the number of days worked in a month.
• H - personal income tax. The tax rate is 13% of the payment amount. It is worth noting here that certain categories of citizens are entitled to a tax deduction. And in this case, the payroll tax is not withheld, or withheld from a reduced tax base. For example, if the deduction for a child is 1,000 rubles, then with a monthly salary of 20,000 rubles, the tax will be withheld only from the amount of 19,000 rubles.

Salary salary \u003d salary part / number of working days for a certain period * number of days worked + amount of bonuses - personal income tax - amounts withheld from salaries.

piecework

ZP \u003d C1 * K1 + C2 * K2 + Cn * Kn + P + DV-N - U

The following indicators are added to the explanation of this formula:

• C1, C2, Cn - piece rates for the products produced by the employee (product, operation, work, etc.)
• K1, K2, Kn - the number of units produced by the worker. For example: 50 cylinders or 70 drilling operations.
• DV - additional remuneration that is paid to an employee on piecework wages, for days that are non-working and holidays.

Salary \u003d piece rates * quantity of manufactured products + bonus amount + surcharges - personal income tax - deductions from wages.

How to calculate salary?

Salary is calculated according to the formula given just above. However, when calculating, it is necessary to take into account some nuances. Let's consider them in more detail.

With northern and regional coefficient

So the formula looks like this:

Wage taking into account the coefficient \u003d the value obtained by calculating the formula * regional or northern coefficient.

From the result obtained, it is necessary to subtract the amount of personal income tax.

For a full and partial month

The salary for a full month is determined by the above formula. But what if the employee has not fully completed the period?

Salary for an incomplete month = the value obtained when calculating according to the formula / the number of working days for a certain period * the number of days worked in fact.

By days

Salary for one day = the value obtained by calculating the formula / number of working days in the period.

Per year

When calculating salaries for the year, it is customary to use the average daily earnings:

Average salary per day = amount of salary per year / number of months / 29.3.

If the employee was on vacation

If the employee took a vacation, then the salary calculation will be made according to the following formula:

Salary, if there was a vacation in the billing period = employee salary / total number of working days in the period * number of actually worked days in the month.

in advance

The advance payment amount is calculated according to the following formula:

Advance payment = employee salary / number of working days for a certain period * number of working days in a month before the advance payment date.

After sick leave

Salary excluding temporary disability benefits is calculated as follows:

Salary after sick leave \u003d employee salary / number of working days in a month according to the production calendar * number of days worked excluding those spent on sick leave.

On hand

The employee receives his salary twice a month - an advance payment and the main part.

At the same time, personal income tax is withheld from the main part, personal income tax is not deducted from the advance.

At 0.5 and 0.25 bets

The following formulas apply when calculating partial bets:

1. wages for 0.5 rates = full-time employee salary * 0.5;
2. wages for 0.25 rates = full-time employee salary * 0.25.

Upon dismissal at the initiative of the employee

The calculation of wages upon dismissal at the request of the employee is made for the period from the moment of payment of the last salary to the date of dismissal.

When calculating compensation for unused vacation, the period from the end date of the last vacation to the moment of dismissal is taken.

Calculation examples

Example #1.

The employee's salary is 20,000 rubles. The advance payment is issued on the 11th day of the month, the main part of the salary - on the 3rd day. You need to calculate the salary for March 2018.

Solution:

According to the production calendar in March 2018:

• 21 workers;
• 10 days off.

There were 7 working days before the advance: 20000 / 21 * 7 \u003d 6667 rubles - the amount of the advance.

The main part of the salary will be: 20000 / 21 * (21-7) \u003d 13333 rubles.

Example #2.

The employee was hired on April 14, 2017 as an equipment adjuster with a salary of 13,000 rubles. How to calculate the basic salary for this incomplete period?

Solution:

Let's use the production calendar for April 2018:

• 21 workers;
• 9 days off.

Let's use the formula to calculate: 13000 / 21 * 12 = 7429 rubles - salary for the period from April 14 to April 30, 2018.

How to calculate piece rate?

To calculate piecework wages, it is necessary to know the piecework rates per unit of output and the quantity of goods produced.

The calculation algorithm for piecework payment is given above.

Emerging subtleties

Consider the nuances of the calculation in some cases.

With shift schedule

With the schedule for shifts, we will use the formula for calculating by hours:

Shift pay = number of hours actually worked per shift * hourly rate.

Calculation of deductions and taxes

The personal income tax rate is 13%.

Personal income tax is withheld once a month from the main part of the salary. The advance is not subject to income tax.

Calculation of additional wages

All additional allowances are summed up and ultimately form the final value of wages:

Total salary = salary + sick pay + vacation pay + travel allowance.

Amount "13 salary"

Payments of the 13th salary are not regulated by the current legislation.

The employer independently decides on the need to pay this type of incentive.

The calculation is usually made in the amount of one monthly salary of the employee.

Liability for incorrect calculation

In case of incorrect calculation of wages, an accountant may be required to compensate for the losses incurred in accordance with Articles 238, 241 and 243 of the Labor Code of the Russian Federation:

• if the accountant was accepted on the terms of full liability, the full amount of damage will be recovered from him (Article 243 of the Labor Code of the Russian Federation);
• in other cases, the accounting officer will be responsible within the limits of his average monthly salary (Article 241 of the Labor Code of the Russian Federation).

The calculation procedure will depend on many nuances, most of which we have considered in this article.

In case of an incorrect calculation, the accountant will incur liability, the amount of which depends on the terms of the employment contract.

Withholding personal income tax (PIT)

It is the same for all citizens and is 13%. For this amount, the employer, being a tax agent, pays to the tax service on behalf of the employee, respectively, reducing the amount of income accrued by this amount.

If the employee is entitled to standard tax deductions, then the employer must take into account the amount of deductions before calculating income tax. If we are talking about a deduction for a child, then an additional condition must be met - the total salary from the beginning of the year does not exceed 350,000 rubles.

Formula to calculate personal income tax from wages:

Personal income tax = 13% * (Employee's salary for hours worked - Standard deductions)

Posting code for withholding tax: D70 K68 personal income tax.

We have collected in one article all the answers relevant for 2020 to the questions of advance payments to employees. Learn about the fines that a personnel officer can receive if he is not careful, check out the calculation examples.

From this article you will learn:

The Ministry of Labor has changed the calculation of the advance payment in 2019

The definition of an advance has not been introduced into labor legislation, but the meaning of this concept can be traced from Art. 136 of the Labor Code of the Russian Federation, which states that the work of employees must be paid at least twice a month. According to the meaning of the above, one of these payments will be advance, and the second final.

The Ministry of Labor prescribes that earnings must be paid:

• on a business day;
• at least twice a month;
• no more than 16 calendar days can pass between payments;
• you can delay an advance payment or salary for no more than a week;
• the term and amount of payments are fixed in the collective agreement;
• clear dates are set for the advance and salary, the wording with a period, for example, "from the 18th to the 21st" is excluded.

The Ministry believes that when calculating the advance payment, the following should be taken into account:

• allowances for night work;
• advanced qualification;
• current salary.

The way in which companies now consider advance payments has been declared illegal by the Ministry of Labor. Do you think HR doesn't care? You are wrong. Your department should prepare a draft Regulation on remuneration or make changes there. From the article of the magazine "Handbook of personnel officer" you will learn how to calculate the advance now, why it is dangerous to do it in the old way, what to check and correct in this regard in the documents.

But bonuses and compensation, on the contrary, do not need to be taken into account when charging an advance. They are paid with the basic salary, since they are calculated based on the results of a fully worked period.

In 2020, the company can choose the following options for determining the amount of payment:

• proportional to the time worked - the accounting department will calculate the working days in the current month, the days worked on the date of accrual, and receive the total amount based on the employee's salary;
• fixed as a percentage - in the amount of 40 or 50% of the salary.

The first option is more beneficial for everyone: both the person and the enterprise. When the accrual does not depend on the days actually worked, it may turn out that the employee owes the company at the end of the month if he was on vacation or on sick leave for the first half of the month, or if there were many days off or holidays in the current month.

The Ministry of Labor noted that it is impossible to reduce the advance payment against that stipulated in the LNA and the labor agreement. This will worsen the labor rights of employees.

On December 1, 2016, the GIT received a new reason for an unscheduled inspection - violation of the terms of payment of salaries. The inspector will come without warning and the first thing that will require is the documents with which you set the dates for the payment of salaries. Don't want to pay a fine? Check if all legal requirements have been taken into account. "HR Handbook"

How to calculate the advance

As the Ministry of Finance explained, the advance payment depends on the days worked in the first part of the month. How many days a person actually worked for a paid period, for how many he will receive payment. At the same time, for the days when a person was on vacation or on sick leave, it is not necessary to charge an advance.

Stage 2. Understand what charges are included in the advance

The Ministry of Finance believes that it is necessary to take into account:

• the amount of salary for the paid period;
• allowances and surchargespaid regardless of the results of a person's work for the billing period (surcharge for working at night, for combining, for work experience, etc.).

Watch out, penalty!

The calculation of the advance, which takes into account only the salary or tariff rate, will be considered infringing on the rights of the employee. Such a violation can cost the employer a fine of up to 50 thousand rubles.

Stage 3. Determine which charges are not included in the advance

Bonuses and additional payments that depend on the work for the entire month should not be included.

Based on the results of the calculations, the accounting department displays the amount that the employee should receive. However, there is a small subtlety - this amount is paid without taxation of personal income tax. It turns out that the employer is at risk if he gives the employee everything in full. After all, he can go on sick leave in the second part of the month, and then it will be impossible to withhold tax at the end of the entire period.

To avoid this, it is better to apply a coefficient of 0.87 to the calculated amount. Then the company will have at its disposal the amount to withhold and transfer the tax, even if there are no accruals in the second half of the month. But for the legitimacy of this order, you need to register it in local documents.

Calculation of the advance in 2019 in a new way: calculation example

Gorgozov K.N. works as a baker at Koritsa LLC. His monthly salary is 26,000 rubles. He also has an additional payment for combining the position of a seller - 6,000 rubles. If orders for products exceed the planned minimum at the end of the month, all bakery employees receive a bonus of 20% of their salary.

In April 2019, 21 working days, the advance will be paid on April 16 for 10 days worked, taking into account salary and surcharge. The premium is not included in the calculation of the advance.
The salary for the first part of the month will be: 26,000 / 21 x 10 = 12,380.95 rubles. The surcharge for the same period will be: 6000 / 21 x 10 = 2,857.14 rubles. Total total advance payment: 12,380.95 + 2,857.14 = 15,238.09 rubles.

Employer's responsibility

According to Art. 236 of the Labor Code of the Russian Federation, a manager who has violated the advance payment deadline set in the company, in addition to the amounts not paid on time, will pay interest. Their size cannot be less than one hundred and fiftieth of the key rate of the Central Bank of the Russian Federation in force for this period. Calculated on the basis of unpaid amounts. It is considered from the day following the missed payment to the day of actual payment, inclusive for each day of delay.

If the salary is delayed for more than 15 calendar days, a person can stop working by notifying management in writing. This "strike" may continue until the salary is credited to his account. All suspension time is paid in the amount of average earnings. At the same time, the employer is still threatened with fines (parts 6, 7 of article 5.27 of the Code of Administrative Offenses of the Russian Federation) for a company of 30-50 thousand rubles, for an official 10-20 thousand rubles. For a repeated violation of 50-100 thousand rubles. and 20-30 thousand rubles. respectively.

Selfish or other personal interest of the head can lead to criminal liability for non-payment of wages (Article 145.1 of the Criminal Code of the Russian Federation).

The procedure and features of payment are regulated by Art. 136 of the Labor Code of the Russian Federation. As is customary, the employer, by means of a payslip (that is, in writing), must monthly notify each employee of the amounts that must be paid to him and the amount of deductions from them. The Labor Code of the Russian Federation establishes that:

• the salary of an employee with whom an employment contract has been concluded cannot be less than the current minimum wage;
• it must be paid regularly, every half a month, in two installments, that is, twice a month with an interval of 15 cal. days (the first part is the so-called advance payment);
• specific terms of payments are determined and fixed by a collective (labor) agreement.

So, for example, if an organization pays a salary on the 5th, then, taking into account the established interval, the advance must be paid before the 20th. And so every month. If the deadline for payment falls on a weekend or holiday, then the money must be paid on the eve of this day.

Important! From 01/01/2020, the minimum wage for the able-bodied population is 11280 dews. rub. Reason: Art. 1 Federal Law of the Russian Federation No. 82 dated 06/19/2000 (as amended on 12/25/2020).

This means that an employee who has worked a full month (all the time required for this period) should receive no less than 11,280 rubles. rub. The exception is the amounts that are paid to a part-time worker. They are paid in proportion to the hours worked.

What to consider when calculating payroll

When an applicant is registered for a job, they must negotiate with him, agree on the amount of future earnings. We are talking, first of all, about the salary - a fixed amount of payment, which is prescribed in the employment agreement. Meanwhile, this does not mean at all that it is this amount that will always be paid to the employee. In fact, it can be less or much more.

The final amount of the payment that the employee receives in his hands depends on various factors. When calculating it, accounting takes into account the following:

1. To the salary (fixed salary) of the staff, allowances, bonuses, regional coefficients and other reasonable additional amounts can be added.
2. Personal income tax (income tax) is necessarily withheld from the employee's earnings. For residents of the Russian Federation, it is calculated at a rate of 13%.
3. An employee may have payment obligations (alimony, damages, excess amounts due to accounting errors, etc.).
4. Insurance obligatory contributions are paid for each employee by a tax agent (employer) from their own funds. They are not deducted from earnings.

As for regional coefficients, they are set only in areas with special climatic conditions (the Far East, the south of the East Siberian economic region, the Far North and other regions identical to it). For example, in Buryatia today it is 1.2, and in Altai - 1.4. Reason: Art. 146, as well as art. 148 and Art. 316 of the Labor Code of the Russian Federation.

Regional coefficients are added to almost all employee incomes (salary, minimum wage, rates, etc.), except for vacation pay, one-time mat. aid or bonus. They are also not charged to business trip (per diem) and "northern" allowances.

In view of the foregoing, each part of the salary (the first, advance, and the second, the remaining part) is calculated and paid separately. Thus, when calculating the first part of the payment (advance payment), in addition to the salary, all additional payments due to the employee are taken into account. The entire amount that is calculated for the month is divided in proportion to the days worked. When calculating the second, remaining part, salaries take into account all amounts, including those that are usually not taken into account when calculating the advance payment.

How to calculate the amount of an advance payment: the amounts taken into account, the general formula for calculating

The formation and calculation of the advance payable has a number of features. For calculation purposes, some amounts of benefits due to an employee are taken into account, while others are not. It is this factor that underlies all advance calculations and is dominant.

The actual calculation of the advance (if there were no additional payments for the month) is made according to the standard formula: salary amount / total number of employees. shifts (days) per month * number of workers. shifts (days) worked for the first half of the month (from the 1st to the 15th day). That is, if the employee, relatively speaking, has a salary of 30 thousand rubles. rub., and in the current month he will work out of 21 slaves. there are only 11 shifts, then the calculation is made as follows: 30,000 / 21 * 11 \u003d 15,714 grew. rub.

Accordingly, if payment is added to this fixed income, for example, for exceeding the volume of work, then this must be taken into account in the calculations. For comparison. If the fixed salary under the labor agreement is 30 thousand dews. rubles, and the employee performs work in the current month for a temporarily absent employee, then the advance is calculated as follows. Suppose, for exceeding the volume of work performed, he was assigned an additional payment of 50% of the salary. There are 21 slaves in a month. shift, and for the advance period, as expected, he will work out 11 of them. Then the advance payment is calculated as follows: 30,000 + (30,000 * 50%) / 21 * 11 \u003d 23,571 grew. rub.

Thus, from the above calculations it follows that upon receipt of one salary, the advance payment is 15,714 dews. rub., and when adding to it an additional payment for additional volumes of work, the payment increases to 23,571 dews. rub.

Features of calculating salaries for a full and incomplete month

The calculation of the amount of salary payable, both for a full and for an incomplete month, in fact, is calculated according to the same principle. In order to calculate the payment, you need to know:

• monthly salary;
• number of workers days for a particular month;
• of which the number of slaves. days actually worked;
• additional payments, allowances, bonuses and other incentive payments that are due to the employee for a given month.

If there were additional payments for this month, then the above formula changes somewhat, the second remaining part of the salary is calculated as follows: (fixed salary + allowances + surcharges + bonus + other incentive payments) / number of workers. days for a specific month * number of slave. days actually worked.

At the same time, it should be taken into account that, according to Art. 91 of the Labor Code of the Russian Federation, the standard working week includes 40 hours, no more. Meanwhile, if the employee was on vacation, did not apply for work from the beginning of the month (and in other situations), he can work less (per week and per month as a whole). In addition, in agreement with the employer, he can work 4 slaves. days per week or switch to a 6-7-hour shortened day.

These and other agreements reached regarding changes in the work schedule are subject to formalization. Under these circumstances, the initiative may come from the employee himself - then he writes a statement about his transfer to a specific work schedule. Next, the employer puts a visa on the application and it is transferred for subsequent processing to the personnel department.

Characteristically, the fewer hours (days) a person works, the less he receives. Self-evidently, with a reduced slave. day (week) earnings will be less. In such situations, the salary will be calculated according to the first formula: salary / number of workers. days per month * number of worked slaves. days in fact.

Example 1: Calculating the salary of an employee's fixed salary for August 2020

The editor of the Profi publishing house Snezhana Borislavovna Razumovskaya receives a monthly salary of 50,000 rubles. rub. She was not assigned additional payments, bonuses and other payments for August. You need to calculate the amount of salary for August.

It follows from this that you need to calculate the monthly salary as follows: 50,000 / 22 * ​​20 \u003d 45,454 grew. rub. From this amount, personal income tax is withheld in the amount of: 45,454 * 13% \u003d 5,909 dew. rub.

In total, the editor Razumovskaya S. B. will receive in August 2020: 45,454 - 5,909 = 39,545 grew. rub.

Common mistakes in calculating and issuing payroll

Mistake 1. Organizations have the right to set different payment terms for structural units. For example, workers employed in production can be paid in advance on one number (relatively speaking, 1 and 16), and administrative staff on others (say, 5 and 21).

Error 2. The salary can be rounded up to integer values, and its accounting can be kept in full rubles. As such, there are no direct prohibitions regarding rounding. This is evidenced by the rules of Sec. 21 of the Labor Code of the Russian Federation and Order of the Ministry of Finance of the Russian Federation No. 34n of 07/29/1998.

But, firstly, it is necessary to round off on a legal basis, and for this, this norm should be displayed in the Payroll Procedure. In turn, the developed Procedure should be enshrined in a collective agreement or other regulatory act.

Secondly, it should be noted that it is forbidden to round down an employee's salary, because this worsens his position. This omission is classified as a violation of labor law, which threatens the legal entity with penalties from 30,000 to 50,000 rubles. rub. (in relation to Article 5.2 of the Code of Administrative Offenses of the Russian Federation).

Answers to frequently asked questions

Question #1: The academic secretary receives a monthly salary of 20,000 rubles. From August 15, 2020, his salary was increased to 25 thousand rubles. rub. How to calculate the salary for August, taking into account the salary increase?

You need to calculate everything separately: first, the amount of salary for one salary, and then the amount of payment for the second. Then the two indicators obtained are simply summed up, and you get earnings for August.

In practice, it looks like this. There are 22 working days in August. Of these, for 11 days worked (from 08/01/2020 to 08/15/2020), earnings are calculated according to the salary of 20 thousand rubles. rub. For the rest of the workers. days, from 08/15/2020 to 08/31/2020 (there are also 11 of them), the calculation is based on a salary of 25 thousand rubles. rub.

Calculation of the first amount (for a salary of 20 thousand Russian rubles): 20,000 / 22 * ​​11 \u003d 10,000 Russian rubles. rub.

Calculation of the second amount (for a salary of 25 thousand Russian rubles): 25,000 / 22 * ​​11 \u003d 12,500 Russian rubles. rub.

Calculation of the amount of earnings for the whole of August 2020: 10,000 grew. rub. + 12 500 ros. rub. = 22 500 ros. rub.

It should be remembered that personal income tax must be withheld from this amount (22,500 * 13% = 2,925). In total, minus income tax, the academic secretary will receive: 22,500 - 2,925 = 10,575 grew. rub.

Question #2: The salary of the chief technologist per month is 50 thousand rubles. rub. Bonuses (25% of salary) are added to it every month. How to calculate the amount of salary for July 2020, taking into account the bonus? In July, in fact, they worked out only 20 slaves. days

In July 2020, a total of 23 work. day. First you need to calculate the amount of bonuses, then add it to the salary and, finally, calculate the salary for the days actually worked in July 2020.

Bonus calculation: 50,000 * 25% = 12,500 ros. rub.

The summation of salary and bonuses: 50,000 rubles. rub. + 12 500 ros. rub. = 62 500 ros. rub.

Calculation of wages for the days actually worked by the chief technologist in July 2020: 62,500 grew. rub. / 23 * 20 \u003d 54 347 grew. rub.

Withholding personal income tax from wages: 54,347 grew. rub. * 13% = 7,065 ros. rub. Total, the chief technologist will receive for July 2020: 54,347 grew. rub. – 7 065 ros. rub. = 47,282 deg. rub. It should be noted that the costings are made without rounding.