home Folk remedies Basic and additional wages: what they are and how to calculate accruals. What does salary consist of?

Basic and additional wages: what they are and how to calculate accruals. What does salary consist of?

Given the peculiarities of labor legislation, it can be difficult for both employees and employers to understand what the different types of wages are – basic and additional. It should be remembered that there are a large number of criteria by which types of salaries and their characteristics can be divided.

What types of salaries are there and the criteria for dividing them

Before you begin to consider the types of salaries, you should determine by what criteria it should be divided. A very common criterion in the Russian Federation is, first of all, the legality of the accrual and registration of funds included in the salary. From this point of view, wages can be divided into the following types:

White salary. This includes all those types of funds that employees receive officially, from which tax deductions are made, and on the basis of which the company’s financial statements are formed.
Such a salary is one that is received in addition to the official, “white” salary, but is an addition to it. It is paid to employed employees without corresponding reflection in the enterprise’s reporting and without certain guarantees for its payment.
Black salary. This includes wages paid to employees who are not officially employed; they are completely tax-free and their payment, as in the case of gray wages, is illegal.

In addition, salaries can be divided according to their types and characteristics and according to the principle of their provision. In particular, in this case, there is a division of salary types into basic and additional, which is carried out as follows:

The basic salary includes all official deductions paid to the employee on an ongoing basis and in accordance with regulations. In most cases, it includes the salary established for the employee in a salaried form of work, as well as payments due to him according to the tariff rate. At the same time, the basic salary can combine both fixed payments and payments tied to certain criteria for achieving them.
The additional salary includes, in accordance with the law, all additional incentives and compensation payments. These may include various bonuses, incentives issued by the employer on a voluntary basis, or special allowances, the accrual of which is mandatory from the point of view of labor legislation.

It is necessary to distinguish between types of wages and forms of remuneration. In the first case, the issue under consideration directly affects the cash accruals themselves, issued to employees for the performance of their labor duties. Forms of remuneration directly refer to methods of calculating and calculating wages.

Basic salary - what it includes and how it is calculated

In accordance with current labor legislation, it is the basic salary that must be accrued to the employee at least twice within one month. At the same time, it includes both the salary or the established tariff rate at the enterprise, and other funds accrued in accordance with the terms of the employment contract without fail. This feature is extremely important to take into account and understand if an employee works under an employment contract on a tariff-free wage system.

When considering issues of calculating wages in accordance with the lump-sum wage system, the employer should establish a mandatory division of standard payments in accordance with the level of the minimum wage for the period until the end of work - at least not lower than the minimum established by law.

The basic salary in 2018 cannot be lower than the minimum wage. That is, subject to the mandatory minimum two payments per month, it should be 9,489 rubles per month or 4,745 rubles for half a month. It should be remembered that for part-time workers, part-time workers and other categories of persons who, due to existing circumstances, work less than the established 40 working hours per week, lower wages may be established in accordance with minimum wage standards.

It is also necessary to understand that the above minimum wages are set at at the federal level. Regional standards of individual constituent entities of the Russian Federation may establish their own minimum wage standards, which may significantly exceed the specified minimum.

Additional salary - what is it?

The additional salary, as noted above, includes incentive and compensation payments paid to the employee. These payments may include various types of cash receipts that arise from the direct fact of the labor relationship. Thus, additional wages include:

Bonuses and other cash accruals from the employer. From the point of view of current legislation, bonuses are established by the internal regulations of the enterprise in order to stimulate employees. Thus, the often practiced principle of calculating salaries at the end of the year for employees of many institutions applies specifically to bonuses.
Compensation payments and allowances. The legislation includes payment for overtime work of employees, additional coefficients applied when working in difficult and difficult conditions, and travel allowances.

It should be remembered that the additional salary is included in full in the employee’s average earnings. It is used when calculating the amount of vacation or sick leave paid to workers. Therefore, additional salary is an extremely important element from an accounting point of view.

The legislation provides for the possibility of employers paying financial assistance to employees. At the same time, the payment of financial assistance is not an additional payment of either an incentive or compensatory nature. Therefore, it is not included in either the basic or additional salary and is not involved in calculating the employee’s average earnings.

It should be remembered that vacation and sick pay are not included in the average salary and are not considered additional salary, despite the fact that they are subject to personal income tax. These payments have a special nature, which should also be taken into account when conducting accounting.

To operate effectively, the company’s management must take appropriate actions to encourage employees to be interested in their work. Work motivation is one of the most important functions of personnel management.

Work motivation— a set of incentive forces for the growth of the productive power of labor.

These driving forces include not only material benefits, but also moral ones, expressed in satisfaction with work, in the prestige of work, in the fulfillment of internal human attitudes and moral needs.

The main forms of stimulating the work of employees at the enterprise are:

material incentives, including wages, bonuses, additional wages, discounts for services, provision of additional rights, benefits, etc.;
financial punishment reduction, deprivation of bonuses, reduction of wages, fines, partial, full or increased compensation for damage caused to the enterprise, etc.;
moral encouragement employees by expressing gratitude, awarding insignia, promotion to new, prestigious positions at work, including in informal groups outside of work (circles, creative, public associations), granting additional rights (free work hours), involvement in enterprise management, etc. . P.;
moral punishment for omissions and shortcomings in work by issuing a reprimand, reprimand, deprivation of benefits and advantages, removal from prestigious positions, deprivation of honorary titles and the extreme measure of dismissal from work.

Wages are the main source of incentives and income for employees of an enterprise. Therefore, its size is regulated by the state and enterprise managers.

Wage- this is part of the social product, which is given to the worker in cash in accordance with the quantity and quality of the money spent.

Basic salary- remuneration for work performed in accordance with established labor standards (tariff rates, salaries, piece rates).

Additional salary- remuneration for work in excess of the established norm, for labor successes and for special working conditions (compensation payments).

Organization of remuneration

The organization of remuneration is understood as a set of measures aimed at remuneration for work depending on its quantity and quality. When organizing work, the following activities related to labor rationing, tariff regulation of wages, development of forms and systems of remuneration and bonuses for workers. Labor rationing is based on establishing certain proportions in labor costs required to produce a unit of product or to perform a given amount of work under certain organizational and technical conditions. The main task of labor regulation is the development and application of progressive norms and standards.

The main elements of tariff regulation of wages: tariff rates, tariff schedules, tariff and qualification reference book.

Tariff rate- the absolute amount of wages expressed in monetary form per unit of working time (there are hourly, daily, monthly).

Tariff schedule- a scale consisting of tariff categories and tariff coefficients that allow you to determine the wages of any employee. Different industries have different scales.

Tariff and qualification guide- a regulatory document, in accordance with which each tariff category is presented with certain qualification requirements, i.e., all main types of work and professions and the necessary knowledge to perform them are listed.

Elements of wages

Currently, the main elements of remuneration are salary schemes and types of wages. The minimum wage (formulation of the Ministry of Labor of the Russian Federation) is a social norm and represents the lowest limit of the cost of unskilled labor per month.

Salaries of engineers and employees determined by staffing table, i.e., based on the salary schedule and the number of employees in each group.

Salary fund students determined from the number and benefits which they receive. The wages of workers, piece workers and time workers are calculated separately. Workers' wages determined based on technical standardization, i.e., based on the development of standards for labor time spent per unit of production. Labor cost standards include time standards, production standards, and service standards. Production rate is a task for a pieceworker to produce products of the required quality per unit of time under certain conditions. Standard time is a period of working time (hours, days) during which a worker must produce a certain amount of product. The maintenance rate determines the number of machines that a given worker (or several) must service during a shift.

In modern conditions, labor relations in companies are built on the basis of employment contracts.

Employment contracts come in the form:

Labor agreement— a legal act regulating social and labor relations between employees and employers; is concluded at the level of the Russian Federation, subject of the Russian Federation, territory, industry and profession. An employment agreement is established between the contractor and the customer, the employee and the employer.
Collective agreement— a legal act regulating social and labor relations between the organization’s employees and the employer; provides for the rights and obligations of the parties in the field of social and labor relations at the enterprise level.

Real wage- the number of goods and services that can be purchased with a nominal salary.

Real wage = (nominal wage) / ()

The study of wage dynamics is carried out using indices.

The individual wage index can be determined by the formula:

Wages can be paid for both time worked and unworked.

To determine the amount of remuneration, taking into account its complexity and working conditions of various categories of workers, the tariff system is of great importance.

Tariff system- this is a set of standards, including tariff and qualification reference books, tariff rates, and official salaries.

The tariff and qualification directory contains detailed characteristics of the main types of work, indicating the requirements for the qualifications of the contractor.

Tariff rate- this is the amount of payment for work of a certain complexity produced per unit of time.

There are two main systems of remuneration: piecework and time-based.

Piecework form of remuneration

Piece wage system produced at piece rates in accordance with the quantity of products (work, services) produced. It is divided into:

1. Direct piecework(the employee’s earnings are set at a predetermined rate for each type of service or product produced);

Example: a worker’s hourly rate is 30 rubles. The standard time for producing a unit of product is 2 hours. Price per unit of production is 60 rubles. (30 * 2). A worker has produced 50 parts.

Calculation: 60 rub. * 50 parts = 3000 rub.;

2. Piece-progressive(worker output within the norm is paid at established rates, in excess of the norm, payment is made at increased piece rates).

Example: price per unit of production at a rate of 100 units is 40 rubles. Over 100 units the price increases by 10%. In fact, the worker produced 120 units.

Calculation: 40 * 100 + (40 * 110% * 20) = 4880 rub.;

3. Piece-bonus(salary consists of earnings at basic rates and bonuses for fulfilling conditions and established bonus indicators).

Example: price per unit of production is 50 rubles. According to the provision on bonuses for the enterprise, in the absence of defects, a bonus is paid in the amount of 10% of earnings. In fact, the worker produced 80 units.

Calculation: 50 * 80 + (4000 * 10%) = 4400 rubles;

4. Indirect piecework(earnings depend on the results of workers’ work).

Example: employee wages are set at 15% of the wages accrued to the team. The crew's earnings amounted to
15,000 rub.

Calculation: 15000 * 15% = 2250 rub.;

5. Chord(the amount of payment is set for the entire range of work).

Time-based form of remuneration

Time-based is a form of remuneration in which wages to employees are calculated according to an established tariff schedule or salary for actual time worked.

For time-based wages Earnings for working hours are determined by multiplying the hourly or daily wage rate by the number of hours or days worked.

The time-bonus wage system has two forms:

1. Simple time-based(the hourly rate is multiplied by the number of hours worked).

Example: employee’s salary is 2000 rubles. In December, out of 22 working days, he worked 20 days.

Calculation: 2000: 22 * 20 = 1818.18 rubles;

2. Time-bonus(a percentage increase is established on the monthly or quarterly salary).

Example: employee’s salary is 2000 rubles. The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of wages.

Calculation: 2000 + (2000 * 25%) = 2500 rub.

Remuneration for managers, specialists and employees is made on the basis of official salaries established by the administration of the organization in accordance with the position and qualifications of the employee.

In addition to remuneration systems, remuneration for employees of organizations can be established based on the results of completed work. The amount of remuneration is determined taking into account the employee’s work results and the duration of his continuous work experience in the organization.

The administration of the enterprise may make additional payments in connection with deviations from normal working conditions in accordance with current legislation.

Night time is considered to be from 10 pm to 6 am. It is recorded on the timesheet for every hour of night work and is paid at an increased rate.

The following are not allowed to work at night: teenagers under 18 years of age, pregnant women, women with children under three years of age, disabled people.

Payment for work at night is made in the amount of 20% of the tariff rate of a time worker and piece worker, and in the case of multi-shift work - in the amount of 40%.

Overtime is considered work in excess of the established working day. Work overtime is documented in work orders or tables. Overtime must not exceed four hours on two consecutive days or 120 hours per year.

Overtime work is paid for the first two hours at least one and a half times the rate, and for subsequent hours at least double the rate. Compensation for overtime work with time off is not permitted.

On holidays, work is allowed, the suspension of which is impossible due to production and technical conditions.

If a weekend and a holiday coincide, the day off is transferred to the next working day after the holiday. At the request of an employee working on a holiday, he may be given another day of rest.

Work on a holiday is paid at least twice as much:

for piece workers - no less than double piece rates;
employees whose work is paid at hourly or daily rates - at least double the hourly or daily rate;
for employees receiving a monthly salary - no less than a single hourly or daily rate in addition to their salary.

The amount of additional payments for combining professions in the same organization or performing the duties of a temporarily absent employee is established by the administration of the organization.

When performing work of various qualifications, the labor of temporary workers, as well as employees, is paid for work of a higher qualification. The labor of piece workers is based on the prices of the work performed.

When an employee is transferred to a lower-paid job, he retains his previous average earnings for two weeks from the date of transfer.

In cases where, as a result of the transfer of an employee, earnings decrease for reasons beyond his control, an additional payment is made to the previous average salary within two months from the date of transfer.

Downtime is documented on a downtime sheet, which indicates: downtime, reasons and culprits.

Downtime due to the fault of the employee is not paid, and not due to the fault of the employee - in the amount of 2/3 of the tariff rate established for the category of the employee.

Downtime can be used, i.e. workers during this time receive a new task or are assigned to another job. The work is documented by issuing work orders and the downtime sheet indicates the work order number and time worked.

There are marriages: correctable and irreparable, as well as marriages due to the fault of the employee and the fault of the organization.

Defects not caused by the employee are paid in the amount of 2/3 of the tariff rate of a temporary worker of the corresponding category for the time that should be spent on this work according to the norm.

Marriage is formalized by deed. If the worker made a mistake and corrected it himself, then the act is not drawn up. When the defect is corrected, other workers are issued an order for piecework work with a note about the correction of the defect.

Wages for unworked hours

Payment for unworked time includes: payment for annual leave, main and additional, payment for educational leave, payment of compensation for leave upon dismissal, payment of severance pay upon dismissal, payment for downtime not due to the employee’s fault, payment for forced absence, payment for preferential hours for nursing mothers .

Procedure for granting and paying annual and additional leave

Annual paid leave is provided to employees of at least 24 working days per six-day working week or at least 28 calendar days. In the first year of an employee’s work at the enterprise, he can be granted leave no earlier than 6 months after the start of work.

Temporary and seasonal workers have the right to paid leave on a general basis. But if temporary workers have worked for up to 4 months under an employment contract, and seasonal workers have worked for up to 6 months, then they are not entitled to leave. Home workers are granted leave on a general basis.

For employees who are absent without a valid reason, paid leave is reduced by the number of days of absenteeism.

Some categories of employees enjoy the right to extended leave. These categories include: younger workers
18 years old, employees of educational institutions, children's institutions, research institutions, other categories of workers whose vacation duration is established in accordance with legislative acts.

Additional annual leave is provided to: employees with irregular working hours, employees of the Far North and equivalent areas, employees engaged in work with hazardous working conditions.

If an employee falls ill while on regular leave, the leave is extended for the days of illness.

If an employee falls ill while on additional leave, the leave is not extended and is not transferred to another period.

When maternity leave comes due during the next leave, the latter is interrupted and granted at any other time at the request of the employee.

If an employee quits before the end of the working year for which he has already received vacation, then the amount for unworked vacation days is withheld from him.

Deductions for incapacitated vacation days are not made in the following cases: if upon dismissal the employee is not due any payments, the employee is called up for military service, the organization's staff is reduced, as well as in the event of liquidation, retirement, assignment to study, absence from work for more than four months in a row due to temporary disability, incompatibility of the employee with the position held.

Example: calculation for the next vacation, when all months of the billing period have been fully worked.

The employee goes on vacation in May. Vacation payments are made based on the three previous months: February, March, April.

Monthly salary - 1800 rubles.
The average number of days in a month is 29.6.
Average daily earnings are:
(1800 + 1800 + 1800) : 3: 29.6 = 60.8 rub.
The amount of vacation pay will be:
60.8 * 28 = 1702.4 rubles.

The actual accrued amounts of regular and additional vacations, compensation for used vacations are included in production and distribution costs.

Organizations can create a reserve to accrue vacations, which is accounted for in account 96 “Reserve for future expenses.” When forming a reserve, a posting is made: debit to account 20 “Main production” and credit to account 96 “Reserve for future expenses”. When employees actually go on vacation: debit account 96 and credit account 70 “Calculations for wages”. The percentage of contributions to the reserve is determined as the ratio of the amount required to pay for vacations in the coming year to the total wage fund for the coming year.

Example: annual payroll of the organization - 90,000,000 rubles, amount for vacation pay - 6,300,000 rubles, percentage of monthly contributions to the vacation reserve - 6,300,000: 90,000,000 * 100% = 7%.

Monthly contributions to the reserve for wages are calculated using the formula: 3P + Social Insurance Fund + Pension Fund + Compulsory Medical Insurance Fund: 100% * Pr,

where ZP is the actual salary accrued for the reporting period;
FSS - contributions to the Social Insurance Fund of the Russian Federation;
PF - contributions to the Pension Fund of the Russian Federation;
MHIF - contributions to the Compulsory Medical Insurance Fund of the Russian Federation;
Pr - percentage of monthly deductions.

Calculation of temporary disability benefits

The basis for payment of benefits is a certificate of incapacity for work issued by a medical institution. Temporary disability benefits are issued from the first day of payment of the ability to work. In case of a domestic injury, benefits are issued from the sixth day of incapacity for work. If the injuries were the result of a natural disaster, benefits are issued for the entire period of incapacity.

Benefits for temporary disability due to work injury and occupational disease are paid in the amount of full earnings, and in other cases - depending on the length of continuous work experience, including minor dependent children. So, for less than 5 years of experience - 45% of the actual salary, from 5 to 8 years - 65% and over 8 years - 85%.

The amount of temporary disability benefits paid is calculated on the basis of average earnings. To calculate average earnings, you need to add up the amounts that were accrued to the employee over the previous 12 months and divide the result by the number of days worked during this period. This procedure is established by Article 139 of the Labor Code of the Russian Federation.

If during the billing period the employee did not receive a salary or did not work at all, then the average earnings are calculated based on payments for the previous period equal to the billing period. If an employee has not yet worked at the enterprise for 12 months, only those months in which he has already worked should be taken into account.

Women's allowance registered in medical institutions in the early stages of pregnancy.

To pay benefits, women are issued a certificate from the antenatal clinic confirming registration. The benefit is paid simultaneously with maternity benefits. When an organization is liquidated, a one-time benefit is paid from the funds of the Social Insurance Fund of the Russian Federation in the amount of the monthly minimum wage. Payment of benefits is made from social insurance funds.

Salary is a remuneration for work, the main, but not the only source of income for employees. In addition to salary, they can also receive financial assistance in the form of vouchers for treatment and rest, medical services, dividends on shares, etc. For more details on what constitutes basic and additional wages, how they are calculated and what they depend on, read Further.

History of the origin of the term

The word “salary” originally meant salt, a product whose production was controlled by the state. It was received by persons in the royal service. In Rome and medieval Europe, people predominantly worked there. During the revolution, a large number of new professions appeared, but remuneration even for such specialists was paid based on the results of their work per day. With the emergence of large corporations in the 19th and 20th centuries, there was a sharp increase in the number of personnel. At the same time, labor began to be paid in the form of a fixed rate. Today, salary is part of the fee along with benefits, allowances and bonuses.

Factors

The level of basic and additional wages is influenced by:

The price that is paid for means of ensuring the ability to work (satisfying the needs of employees). It depends on the level of wealth, traditions, etc.
Personnel qualifications.
Working conditions. A person should receive compensation for working in difficult and harmful conditions.
Performance. As productivity increases, workers' additional wages increase as the employee produces more products of the required quality. But the salary increase should occur in such a way that all the “winnings” are not used to pay for income.
Market conditions are the relationship between the demand for personnel and the degree of competition between applicants.
Results of the organization's activities. Making a profit allows management to pay bonuses, which affects the overall level of income.
Personnel policy. Advanced training, career advancement, and creative activity should be encouraged and reflected in monetary rewards.
Degree of socialization. Part of the salary is used to pay taxes and contributions to the state. The larger these mandatory payments, the less funds the employee has left.

Kinds

The state regulates the minimum wage (minimum wage). This is a social guarantee that is mandatory throughout the country for enterprises of all forms of ownership.

Average salary is an indicator that characterizes the amount of accrued salary per employee. It is calculated by dividing the amount prepared for payment by the average number of personnel.

There is also a division into nominal and real wages. The first represents the amount paid, and the second represents the number of goods that a person can purchase with the money received. In other words, this is a consumer basket.

Structure

Remuneration for work consists of a basic and additional salary. Let's look at them in more detail.

1. Additional wages - monetary reward for efforts made above established standards (ingenuity, unique working conditions, etc.). It includes allowances, additional payments, and compensation payments provided for by law. Types of additional wages:

Additional wages also include bonuses based on the results of the organization’s economic activities. They are paid from retained earnings. Their size is set by management individually for each employee, depending on his success, contribution to work results, length of service and other conditions.

2. Basic salary - remuneration that is paid in accordance with the standards (time, service, production) under the employment contract. It is included in the cost of manufactured products, accrued for time worked and includes:

payment according to tariffs and salaries;
compensation amounts;
allowances.

Forms of remuneration

Time-based. An employee receives remuneration for a certain number of hours of work, regardless of the volume of services performed. The amount of money to be paid is determined by multiplying the tariff rate by the labor time spent. If a time-based bonus system is used, then a bonus is added to the salary in a certain ratio. The amount to be paid is calculated based on the data from the time sheet.

Direct system. Additional wages are calculated based on data on the number of units of manufactured products at current prices. If a bonus is provided for exceeding production standards with the achievement of the required quality indicators (no defects, complaints, etc.), then a piece-rate bonus system is used. With a progressive piecework scheme, payment increases for output. If an indirect piecework system is used, the earnings of assemblers, adjusters, and assistant foremen are calculated as a percentage of the salary of the main site workers.

Chord form. It provides for the calculation of salaries for performing certain tasks.

Document flow

For the correct calculation of salaries, all deviations from basic working conditions must be properly documented. They are paid in addition to existing prices and are documented with the following documents:

Additional operations are assigned to piecework work (it is indicated by a bright diagonal line).
Deviations from the basic conditions - a sheet for additional payment, which indicates the work order number, the content of the operation, and the prices for the entire team.

Payment nuances

Downtime through no fault of the employee is documented on a service sheet with the same name. It indicates the reason, culprits, duration, rate. If the downtime did not occur through the fault of the employee, then this time is paid in the amount of 2/3 of the salary. In other cases, compensation is not provided.

If a defect is detected, that is, parts and components do not comply with established standards, then the presence or absence of payment depends on the reasons for its formation. According to Art. 156 of the Labor Code of the Russian Federation, a product damaged through no fault of the employee is paid at 77% of the rate. Partial defects are compensated depending on the degree of readiness of the product. If the failure occurred due to the fault of the worker, then no payment is made.

Additional wages at night (that is, from 22:00 to 6:00) are calculated based on information from the accounting sheet and paid:

for time workers – in the amount of 16% increase in the daily hour rate;
for piece workers - within 16% or 20% of the tariff rate.

The amount of additional wages during overtime is also calculated based on the timesheet data. The first two hours are paid at one and a half times the rate, the subsequent ones at double. Overtime must not exceed 120 hours per calendar year for an individual employee. By agreement with management, such work may be compensated by increasing additional rest time.

The coefficient of additional wages on holidays corresponds to twice the hourly (daily) rate and price. If the employee wishes, the reward can be exchanged for an additional day of rest.

Remuneration for minors is carried out at established rates, and for students and schoolchildren - in proportion to the time worked. The manager can also make payments from his own funds up to the level of the tariff rate.

Additional wages for production workers who work in difficult conditions are not regulated by the state. The calculation is made on the basis of a collective agreement. Specific amounts are determined based on the results of certification of workers' places. It is carried out by comparing measurements of levels of the working environment with certain hazard parameters. The results of the analysis are reflected in a map with information about working conditions.

Monetary remuneration for breaks in work for nursing mothers who have children under the age of 1.5 years is carried out in half the daily rate (for time-based payment) or in the amount of piecework earnings. Additional time spent is credited to the worker's account.

Individuals receive compensation for performing public and state duties in the amount of average earnings at their place of work. This is how additional wages of all types are calculated.

Rest compensation

Officially employed persons are granted annual leave. The right to use them arises after six months of continuous work. In some cases, leave can be granted before this time, subsequent ones - strictly according to the schedule. The basis for the calculation is an order indicating the employee’s data and the duration of the break, which at the legislative level is at least 28 calendar days.

Additional wages are calculated based on average salaries and number of days. For calculation purposes, a period of three calendar months is used that precedes the start of the vacation. The following times and amounts are excluded from the billing period:

If during the billing period there is a change in tariff rates at the enterprise, then the employee’s salary must be adjusted accordingly. Recalculation is carried out in different ways:

if the changes affected the billing period, then the rates are adjusted;
if the salary was increased before the start of the vacation, then the average salary increases;
conditions changed during vacation - only the part of the salary that falls during the period of change is adjusted.

The exchange of vacation for monetary remuneration is allowed only in part exceeding 28 days (Article 126 of the Labor Code of the Russian Federation). If an employee resigns, he is compensated for unused vacation time. Additional wages are calculated based on the average daily salary. For valid reasons, an employee may be sent on leave without pay for an individually considered period.

An employee of the organization received leave from October 20 for 28 days. In July and August, his earnings amounted to 5 thousand rubles, monthly bonus - 2 thousand rubles, quarterly remuneration - 4 thousand rubles. The calculations will use the average monthly number of days in the calendar – 29.6.

First you need to determine the amount of bonus payments. They are counted no more than one for each indicator. Therefore, all three things can be included in the calculation. The quarterly bonus is taken into account in full.

Annual remuneration: 4 × 3: 12 = 1 thousand rubles.

Bonus amount: (2 × 3) + 4 + 1= 11 thousand rubles.

The additional salary is: (15 + 11) : 3: 29.6 × 28 = 8198.12 rubles.

Business trip

The manager was on a business trip for 3 days. His salary for the billing period amounted to 23 thousand rubles, the allowance for combinations was 30%, and the bonus was 15%. The number of days worked is 247. The total amount to be paid will be: (23 + 23 × 30%) × 12 + 23 × 15% = RUB 362,250.

Average salary: 362,250 rubles: 247 days = 1,467 rubles. – this amount is due to the employee per day.

Business travel: 1,467 × 3 = 4,399.80 rubles.

Let's take the conditions of the previous example and calculate the amount of payment for 28 days.

The total payment amount remains the same – 362.25 thousand rubles.

Average earnings: 362,250: (29.6: 12) = 1468.3 thousand rubles.

Vacation pay: 1468.3 × 28 = 41112.40 rubles.

Postings

All transactions for accounting for settlements with employees are reflected in account 70 “Settlements with personnel”. It is passive: all accruals are shown on credit, and deductions are shown on debit. The balance reflects the organization's debt to personnel. Sources of payment of additional wages are:

1. Attribution to the cost of production:

Dt 20, 23, 25, 26 (main, auxiliary production, general production, general business expenses) and accounts of other costs (29, 44). The CT displays a score of 70.
Accruals for labor associated with the acquisition of inventories, liquidation of property, and capital investments are reflected by posting Dt 08 (10, 91, 15, 11) Kt 70.
In enterprises with seasonal work, vacations are provided unevenly. In such conditions, the cost of production is calculated in a different way. Amounts for expenses are written off evenly throughout the year, regardless of the month of payment. This creates a reserve for vacation payments. These figures are displayed on accounts DT 20, 26, 25, 23 CT 96 “Reserves for future expenses.” Then they are written off in KT 70.

2. At your own expense

A percentage of additional wages can be paid from retained earnings (DT 91 KT 70) or income from participation in capital (DT 84 KT 70).

3. At the expense of the Social Insurance Fund (DT 69 CT 70).

In all these cases, account 70 is debited with:

Thirteenth salary

This is a bonus that is paid to employees at the end of the year. It can be framed as financial assistance. If the bonus is provided for in the employment contract, then all expenses reduce the income tax base (IPT). But they will have to pay UST, as well as contributions to the pension fund. Bonuses not specified in the employment contract do not reduce the base for calculating the NPP and are not subject to unified social tax. But in this case, it is better to provide the employee with financial assistance. The amount of funds that is not subject to taxes is stipulated by law. It is advisable to issue it if:

the enterprise calculates the UST at the marginal rate;
The organization has no taxable net income.

In the first case, the company will need to pay more NPP, saving on UST. In any case, the total amount of deductions will be less than when registering bonuses.

Sick leave

When paying compensation for temporary disability certificates, the main part of the costs falls on the Social Insurance Fund (SIF). Only the first three days are paid at the expense of the employer. The amount of payment depends on the length of service:

less than 5 years – 60% of the average salary;
5-8 years – 80%;
from 8 years – 100%.

Full sick leave compensation is due:

WWII veterans;
workers with occupational diseases;
disabled people;
persons on holiday for the BiR;
employees with three or more minor children.

Standard

During the times of a centralized economy, additional wages were calculated using complex formulas. Now its size is calculated as a percentage of the main one. The basis for calculations is data on payments for previous periods, which must be adjusted with minor changes.

The standard (N) is calculated by dividing all additional payments (DS) by the wages for the previous period:

N = DV: FZP

The result obtained will be the basis for calculating all additional payments in the current period. Of course, an enterprise can calculate the standard using a different algorithm, which takes into account industry characteristics of its activities and other factors.

Calculation and accrual of additional salaries in an organization is an important point in planning the total amount of costs. It is necessary to take into account all situations in which there may be a need to compensate for the efforts made. If insufficient funds are allocated for wages, this can lead to high staff turnover. In the opposite situation, there will be an unintentional increase in production costs, and therefore a loss of profit.

Conclusion

Employee salaries consist of basic and additional wages. The first includes the rates stipulated by the employment contract, the second includes all additional accruals (sick leave, vacations, bonuses, etc.). These amounts can be accumulated at the expense of the cost of goods, the organization’s own funds, and the financial resources of the Social Insurance Fund. The form of remuneration is chosen by management and specified in the employment contract. All types of additional income must be documented with appropriate documents.

Salary. The magic word for a hired worker. But seriously, almost everyone has to deal with salaries. But has everyone wondered what types and forms of salaries exist in the modern labor market?

First of all, let’s determine that employee remuneration should be looked at from two main points of view. For an employee, it is the meaning of work. It is for reward that we take this or that job and expect money equivalent to our work.

For an employer, wages are a way of motivating a person who has taken a position in his company. He wants to motivate him to fulfill his contractual obligations. But at the same time, we strive to minimize the cost of paying the employee, because the money he pays is almost his own. That is, for a manager, a salary is an expense for production.

What is salary

You can also look at it from the point of view of current legislation. From this point of view, it is a reward for work based on the qualifications and responsibilities of a person. And this same niche includes other payments, such as bonuses or compensation.

What does the salary consist of? This question is often asked by both employees and their employers. In this article we will look at the components of wages and their regulatory framework.

Concept and composition of salary

Remuneration is one of the main conditions of labor relations between the employee and the employer. This concept includes:

calculation rules;
size;
payment terms;
components.

Based on Art. 57 of the Labor Code of the Russian Federation, the most important information about payment (size, salary allowances) must be included in the employment contract, and additional information (for example, specific terms, calculation rules, etc.) should not change the position of the employee for the worse compared with the law.

From the definition enshrined in Art. 129 of the Labor Code of the Russian Federation, it follows that salary means employee remuneration, taking into account:

specific qualifications;
complexity of conditions;
workload.

This concept also includes:

compensation payments;
incentive payments (including various salary supplements and bonuses).

It is necessary to dwell on the composition of payments in more detail. For a simpler understanding, we will show the important components of the salary with examples in the table.

What is included in the salary
Main part	Incentive payments	Compensation payments
Salary (tariff rate)		Additional payment for traveling nature of work
	Bonus for experience	Allowance for work in special climatic conditions (heat, frost, high humidity, etc.)
	Additional pay for performing management functions	Additional payment for irregular working hours
	Financial incentives or rewarding with a valuable gift for a holiday (anniversary)	Premium for “harmfulness”, i.e. for the negative impact of production factors

What is included in the main (net) part of the salary?

The main part of the salary includes only the salary (tariff rate). This is a fixed part of the salary. It is reflected in the employment contract and the employer’s staffing table. The introduction of other payments to the salary (based on the law or at the will of the parties to the employment agreement) is additional, but in some cases the salary can only be a fixed salary. The opposite situation, when the salary consists only of additional payments without a salary (tariff rate), is not provided for by law.

Consequently, salary refers to the minimum amount of money that an employee has the right to claim when performing a certain job function for a specified period of time.

To set the salary level, the most important indicator is the qualifications of the employee. Its concept includes:

having a certain level of education;
previous practice of carrying out the relevant work;
qualification category (if available).

Two other indicators - complexity and volume of work - are no less important, since qualifications are closely related to them. It is this that presupposes the possibility of performing a labor function with a certain level of complexity and volume. It is important not to confuse this level with personal indicators (for example, resistance to stress, independent decision-making). As a rule, personal indicators have a greater influence on the level of the position held than on the salary.

Incentive payments and salary supplements

For the most part, incentive payments are made through bonuses (we will focus on this in a separate subsection). But there are other ways.

For example, appropriate additional payments and bonuses are intended to encourage the employee to various achievements related to work through certain material incentives.

Let us give an example of one of the types of such payments: an allowance for length of service at one enterprise. In particular, it aims to:

reward an employee for a long period of work in a particular organization;
encourage him to continue working in this organization;
to orient other employees to the fact that long work experience at this enterprise provides certain material benefits, and to deter them from looking for another job.

Another similar bonus may be established for the employee for regular professional development, acquisition of additional skills, and in other cases.

The procedure for such payments varies. For example, a payment or gift could be:

one-time (for a professional holiday, anniversary) or periodic (based on the results of fulfilling the quarterly plan, etc.);
set at a fixed amount or calculated as a percentage of the salary.

Based on Art. 135 of the Labor Code of the Russian Federation, such subtleties are reflected in employment contracts, collective agreements, and local regulations.

IMPORTANT! If the employee’s salary includes not only salary, but also other payments, then personal income tax must be withheld from all these payments and insurance premiums must be paid.

Bonuses

Quite often you can hear the phrase “net salary without bonuses.” It is not entirely correct, because the bonus, regardless of the basis for the payment, is included in the salary. Bonuses in themselves are one of the forms of material incentives for employees who perform their work efficiently (Part 1 of Article 191 of the Labor Code of the Russian Federation). Specific criteria for receiving a bonus are usually prescribed in a local act of the organization (for example, in the bonus rules). Such an act should include:

lists of employee positions for which it applies;
specific conditions, calculation procedure and bonus amounts;
periods and terms for calculating the bonus (for example: the quarterly bonus is calculated and paid no later than the next salary payment date following the bonus period).

The letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1/-911 emphasizes that the bonus period should be longer than half a month, and the bonuses themselves are paid based on the results of an assessment of relevant indicators and achievements in work activity.

From another conclusion of the Ministry of Labor, reflected in the said letter, it follows that it is possible to reflect in a local act:

specific dates for bonus payments;
specific months or other bonus payment periods.

Choosing any of these options will not be considered a violation of labor laws.

Additional payments of a compensatory nature

This part of the salary should be distinguished from compensation for costs associated with the performance of labor duties and guaranteed by law (Article 164 of the Labor Code of the Russian Federation). These include, in particular, payments:

for business trips;
for transfer to work in another area;
in case of downtime due to the fault of the employer;
for delay in issuing a work book, etc.

The number of “salary” compensations includes, for example:

payments for special working conditions;
compensation for work in certain areas with an unfavorable climate;
when combining positions;
for overtime work, etc.

Let's look at some of them in more detail.

For example, according to Art. 146 of the Labor Code of the Russian Federation, employees who work in conditions recognized as dangerous or harmful to health are entitled to a higher level of remuneration compared to other employees. The list of factors that have a negative impact on the human body was approved by order of the Ministry of Health and Social Development of Russia dated April 12, 2011 No. 302n.

Read about some of the nuances of harmful working conditions .

Certain areas for which work in which a compensation bonus is awarded include:

regions of the Far North;
areas equated to the northern regions;
other areas with special climatic conditions.

When determining the coefficient of the corresponding additional payment to wages, it is necessary to take into account the legislation:

federal (norms of the Labor Code of the Russian Federation, Law of the Russian Federation dated February 19, 1993 No. 4520-1);
regional (increased rates of coefficients may be established);
THE USSR.

IMPORTANT! Many Soviet norms and regulations continue to apply in this area.

Types and forms of remuneration

The types of remuneration include its classification into basic and additional.

The main types include:

remuneration for hours worked;
payment at various rates and prices;
allowances for the quality and timeliness of performance of job duties;
increased pay for working on holidays and weekends.

Additional types include:

payment for rest time;
benefits for dismissal of employees, etc.

There are 2 main forms of remuneration: time-based and piece-rate.

Time wages are based on the number of hours worked and are not related to actual work results.

Based on Part 1 of Art. 150 of the Labor Code of the Russian Federation, work with time-based wages, involving the performance of duties of various qualifications, is subject to payment according to a higher qualification.

For minor workers, wages are calculated taking into account their reduced working time. If desired, the employer has the right to pay additional payments to such employees.

Piecework payment depends directly on the results of work, but is not related to the time spent on it.

If an employee performs work of various qualifications on a piecework basis, then his salary is calculated according to the corresponding prices for the work performed.

Read about the procedure for calculating salaries .

IMPORTANT! One of the basic principles of labor law is to ensure payment of wages not lower than the minimum wage (Article 2 of the Labor Code of the Russian Federation). By 2019, the minimum wage level will reach the subsistence level.

Results

The wage clause is mandatory to be included in the employment agreement between the employee and the employer. The salary includes the main part (salary) and additional incentive and compensation payments. The salary must take into account the specific qualifications of the employee, the complexity of the working conditions and its volume.