home Folk remedies Example of calculation and payroll. Payroll calculation: calculation formula, determination of salary by hour or salary

Example of calculation and payroll. Payroll calculation: calculation formula, determination of salary by hour or salary

Perhaps the most important issue that worries both the employee and the employer is payroll. If the employer makes a mistake somewhere and underpays the employee, he may have serious problems with the labor commission and the tax service, and if the employee does not know what his salary consists of and the procedure for paying it, he may never know what he needs. underpaid.

Normative base

Features of calculation and payment of wages are described in Art. 21 of the Labor Code of the Russian Federation. In Art. 136 of the Labor Code “Procedure, place and terms of payment of wages” describes the main nuances that an employer who calculates and pays wages needs to know.

How are salaries calculated?

The wages of each employee are calculated according to the procedure established at the enterprise, with which the employee must be familiar. When calculating wages, the remuneration system that is established at a given enterprise for a given category of employee, all incentives and penalties, all social and other payments and tax deductions are taken into account. According to the law, the employer pays pension and insurance contributions from his own funds.

Information required for calculation

Salary accrual occurs from the very first day when the employee begins to perform his official duties.

After the employee brings all the documents necessary for applying for a job to the personnel department (or directly to the employer, if we are talking about a small enterprise), he signs an employment contract with the employer.

The employment contract stipulates all the nuances of the employment relationship - from working hours and payment of wages to the specifics of terminating the employment contract. On the basis of this agreement, an order or instruction is issued for the enterprise to hire a new employee, and it is this document that is the basis for the accounting department (or payroll department) for calculating wages.

In addition to the order or instruction for hiring, which contains information about the start date of work, the employee’s salary and his last name, first name, patronymic, position, personnel number, the payroll accountant also needs the following information:

established wage system - time-based, piece-rate or mixed;
actual time worked or information about the volume of products produced (services provided).

For dismissed employees, you will also need the date of termination of employment and information about unused vacation days.

Pay systems

In order to know how to calculate wages, you need to know what wage system is established for the employee. There are the following two main systems:

time-based – when an employee’s salary is calculated depending on hours, days, weeks, etc. worked. Accounting is carried out in a worksheet - electronic or paper;
piecework - when wages are paid, for example, for the number of units of products completed or services provided. Accounting is maintained according to forms developed and installed at the enterprise.

Payment procedure

According to labor laws, wages must be paid twice a month. The employer can set payment dates independently and must include them in local documents of the enterprise, for example, in a collective agreement.

The employer must also determine whether payments are made in cash or transferred to the employee’s bank account and approve the form of the document (payslip), which will describe the calculation of wages, accrued allowances, deductions made, etc.

According to the Labor Code, the employer is obliged to familiarize the employee with both the procedure for calculating wages and all the details of its calculation.

Usually the first payment at the beginning of the month is called an advance. To calculate it, one of two methods is used:

set a certain percentage of the employee’s salary - for example, thirty or forty - without taking into account bonuses, allowances, deductions and the like;
calculate the wages due to the employee for the time actually worked or for the number of units of goods (services) produced, taking into account bonuses, allowances and deductions.

Of course, it is more convenient to calculate and pay a fixed amount. Payments must be made strictly on the established day; If it falls on a weekend or holiday, payment must be made the day before. Accounting for payments must be kept according to a statement, the form of which was established by the State Statistics Committee on January 5, 2004.

Additional charges and deductions

Before wages are paid, all payments and deductions due to the employee must be made. Deductions are as follows:

payment of income tax - a mandatory state tax on the income of individuals, the list of which includes wages;
deductions for material damage caused by the employee;
deductions for overused vacation days (for dismissed employees);
alimony;
payments to repay the loan - upon a written application from the employee;
deductions in case of overpaid wages.

Additional payments are as follows:

a mandatory or additional bonus established at the enterprise based on the results of work during the billing period;
coefficient established in the region;
established bonus for working conditions;
vacation payments.

Let's take a closer look at some deductions and additional payments.

Income tax

According to the law, before paying wages, personal income tax must be withheld from it. The interest rate for a resident of the country - a person who has spent the last one hundred eighty-three days in the territory of the state - is thirteen percent. Income tax is calculated before alimony, loan repayment money, and the like are withheld.

Accrual of vacation pay

Payment of vacation pay (as well as withholding) is made based on average daily earnings. If the employee has worked the entire pay period (year), then the average daily earnings are equal to the wages paid for this period, divided by twelve months and the average monthly number of calendar days - this value is considered to be 29.4.

If the employee has not fully worked the billing year, then the number of months that he has worked fully is multiplied by the average monthly number of calendar days and the calendar number of days in the month not fully worked is added. The resulting number is used to divide the salary paid by the employee for the period he worked. Average daily earnings are multiplied by the number of vacation days and the employee is paid the resulting amount.

Vacation money must be paid to the employee three days before he goes on vacation, so it is better to calculate vacation pay without waiting until the end of the month. An order to grant an employee leave must be issued and endorsed two weeks before it begins.

Calculation of sick leave benefits

Payment of benefits for sick leave is also made based on average daily earnings, but it is calculated by dividing the average earnings (over the last two years) by seven hundred and thirty - the number of days worked. When paying benefits, the insurance percentage is also taken into account, which is set depending on the insurance period:

less than five years – sixty percent;
from five to eight years – eighty percent;
eight years or more – one hundred percent.

The average daily earnings are multiplied by the number of days on sick leave, the resulting amount is multiplied by the insurance percentage and the resulting number is paid to the employee.

Payment of sick leave benefits is possible only when the sick leave is closed and submitted by the employee to the accounting department or settlement department of the enterprise. Most often, an employee receives sick pay with his next salary.

Maternity benefits are always multiplied by one hundred percent, regardless of the insurance period. Also, the average daily earnings are calculated a little differently: the average earnings must be divided by the number of days in the last two years worked, excluding those days when the employee was on sick leave, maternity and child care leave.

Since there are a lot of nuances when paying wages, the example of calculating wages in each specific case will be different.

Cases of incorrect accrual

It cannot be said that cases where salaries are calculated incorrectly are frequent and widespread, but they do happen sometimes. Salaries may be calculated incorrectly for various reasons, for example, in the event of a mechanical error by an accountant who calculates the wrong amount or figure.

The “extra” money is considered unjust enrichment and must be returned—that is, it will be withheld from your next paycheck. However, there are such nuances: the total amount of all deductions should not exceed twenty percent of the employee’s wages. That is, if the employee, for example, additionally pays alimony, the amount of this payment and deductions for the return of incorrectly accrued wages cannot exceed the twenty percent mentioned above; if the excess salary was paid as a result of the employee’s dishonest behavior or an accounting error by the accountant, it is withheld from the employee, but if the salary was inflated due to the accountant’s negligence, the costs will be deducted from the accountant, since the loss was caused to the company through his fault.

When getting a job, any person naturally plans to receive a salary. And this is correct, because every work must be paid. But in order to pay an employee his earnings, it is necessary to draw up a number of documents and calculate wages. How exactly to do this? Let's understand the issue.

Salary and rules for its payment

All important issues regarding the payment of wages are regulated in our country by the Labor Code, and the state acts as a guarantor of labor relations, which means supervision and control over timely payment of labor and compliance by employers with payment deadlines. Article 136 of the Labor Code clearly defines the timing of payment of wages: twice a month.

This rule is not canceled by any provisions on the remuneration of personnel adopted in specific institutions and organizations, since according to the law, the internal documents of the organization cannot worsen the position of the employee in comparison with the conditions established by the Labor Code. This means that if an enterprise, by its internal regulations on wages, has established the payment of wages once a month, it is breaking the law, which may entail administrative liability. As for clear deadlines (dates for payment of wages) in a month, they are established by internal regulations, labor and collective agreements and cannot be violated.

As a rule, most organizations pay employees advance wages and the wages themselves, although the Labor Code speaks specifically about paying wages twice a month. If we're talking about about an advance - a small amount towards wages - it is necessary to clearly stipulate the terms and amount of the advance and secure this in a local act within the organization, notifying the bank through which payments are made and the federal treasury. It is worth noting that the advance, unlike wages, does not depend on the volume of work performed or on the time worked. Its size is determined by the organization, and the amount remains the same each time.

Documents for calculating wages, which are drawn up upon hiring

The basis for calculating wages are the documents that are drawn up when an employee is hired. These include an employment agreement (contract) and an employment order. One copy of the order (or an extract from the order) is sent to the accounting department, where, on its basis, a personal account is opened for the employee and a personal card is created. The order indicates the exact date on which the employee was hired, the amount of salary, bonuses and additional payments, incentive payments that will be paid to him. If these documents are completed correctly and are received by the accounting department on time, then wages will be accrued and paid to the employee in a timely manner.

Time and piecework payment

In state-owned enterprises, the system of remuneration for employees and the procedure for calculating wages is determined by the state, and in private enterprises - by the owner. At the same time, regardless of the type of organization, employees must be paid in full compliance with the Labor Code of the Russian Federation. Today, there are time-based and piece-rate forms of remuneration.

Time-based payment implies payment for an employee’s work depending on qualifications, established salary and time worked. Working hours are recorded by an authorized employee in a time sheet, which indicates the number of hours worked for each working day, the number of night hours (if the position requires night work), the number of hours worked on holidays and weekends (if such work took place) And so on. The report card also indicates absences from work due to temporary disability, vacations, absenteeism, and weekends. The time sheet in this case is the main document for calculating wages, so it must comply with Form T-13 and legal requirements, have all the necessary details and be filled out correctly.
And piecework wages depend on the work performed or the quantity of products produced. In this case, the basis is the prices that the enterprise sets for manufactured products or work performed and the volume performed by the employee, which is taken into account in special documents (they are kept by site foremen, shift supervisors, foremen or other employees who perform such functions). The forms of primary documents that keep records of products produced by each employee or work performed can be developed by the enterprise independently. These can be either acts of completed work, or orders or route sheets (for transport companies). Typically, an enterprise's prices for specific work or products are constant. This means that to calculate wages, you need to multiply the amount of work performed or products produced by the piece rate. There is also piecework-bonus payment, when earnings consist of payment for work actually performed and a bonus, which can be set in a fixed or percentage amount. And for those organizations that have auxiliary and service production, which are necessary for the main production, an indirect piecework wage system is characteristic. Under such a system, workers in auxiliary production receive wages based on a certain percentage of the total earnings of employees in main production. Organizations that employ primarily production teams often pay wages using a piece-rate system. It is based on prices, and they, in turn, depend on the quantity of products that were produced during a specific period. Crews receive salaries according to a lump sum system, when the entire amount is divided between team members, depending on the time worked by each employee.

Labor fund

In order to correctly pay salaries to employees, it is necessary to calculate the wage fund, which includes:

accrued amounts of wages (in kind and cash) and payments for unworked time (study leaves, labor of minors, forced absenteeism, downtime that did not occur through the fault of the employee, advanced training courses);
allowances (if any), additional payments, remunerations, incentive and bonus payments (these include one-time bonuses, bonuses for length of service, financial assistance, one-time rewards based on performance, payment for parental leave, compensation for unused vacation);
compensation, payments for housing, food, fuel (if provided).

Of course, the calculation of the wage fund in different organizations will be slightly different, but everywhere this fund is calculated based on the planned working time, production volume at tariff rates and piece rates. The most commonly used system is to plan the wage fund for certain categories of workers, which differ in their payment system. This means that you need to separately plan the wage fund for managers, specialists, employees, piece workers and temporary workers (for this, the wages of workers in each group are calculated), and then calculate the total wage fund.

Features of payroll calculation

Let's take a closer look at two payment options:

Payment of salaries with advance payment. If the company pays employees an advance and salary, then you need to provide documents for accruals once a month. The advance is paid for the first half of the month and goes towards future salaries. Its size is agreed upon in advance and does not depend on the time worked, therefore, wages are not calculated (which means that additional documents are not needed: time sheets or closed work orders), and account 70 is not reflected on the credit. This means that neither personal income tax nor social insurance contributions are charged, since the advance is not subject to taxation (but wages, which relate to remuneration for work performed, are). Then, based on the results of the month, wages are calculated, which serves as the basis for taxes and fees to the pension fund and social insurance fund.
Payment of salaries for the first and second half of the month. If the internal documents of the organization establish the payment of wages twice a month, as required by the Labor Code, then all documents for making accruals must be submitted to the accounting department twice a month. When paying salaries twice a month, the question arises about paying personal income tax and fees: how to pay, once or twice a month? The answer to this question is given quite clearly by Article 226 of the Tax Code of the Russian Federation. It says that personal income tax and social tax must be paid once a month, but contributions to the pension fund must be paid twice a month.

Salary calculation example

Let's try to make a simple calculation of the wages of an employee with time-based earnings. In the initial data: salary - 15,000 rubles and the right to a standard deduction, the amount of which by law is 400 rubles per month.

Personal income tax is calculated using the formula: (salary - 400 rubles) x 13/100

In monetary terms it will look like this: (15,000 - 400) x 13/100 = 1,898 rubles.

If an employee does not work all working days in a month, then his salary will naturally be less. In this case, you must first calculate the cost of days worked based on the salary. Let’s say that the employee was on sick leave and worked only 15 out of 21 working days. Then we get: 15,000 / 21x15 = 10,714.29 rubles.

We calculate personal income tax: (10714.29 – 400) x 13/100 = 1341 rubles, and the amount due for handout: 10714.29 – 1341 = 9373.29 rubles. Of course, if the company provides additional payments or the employee is entitled to other tax deductions, they are also taken into account when calculating wages, as well as possible deductions.

Taxes and withholdings

It must be said that there is some difference between the accrued wages and the amount that the employee receives in hand. Real wages are the difference between accrued wages and the amount withheld. What is the withheld amount? Article 137 of the Labor Code of the Russian Federation clearly defines the types of possible deductions, which include:

Thus, the employee receives the amount of accrued wages, which has decreased by the amount of all deductions. But here it is worth saying that the law stipulates the possible limit of deductions from each salary: it should not exceed 20%. For special cases, a threshold of 50% is provided, which cannot be exceeded even if it is necessary to withhold on several writs of execution.

Upon admission of any employee to the enterprise, aemployment contract or a contract is concluded. At the same time, an order is issued from the head of the enterprise, the second copy of which is transferred to the accounting department. Based on the order, a personal card is filled out, the employee’s personal account is opened and an entry is made in the work book.

The order is the basis for calculating the employee’s salary from the date specified in it and the method of calculating it (time-based or piece-rate). The main condition of these documents according to Art. 57 of the Labor Code of the Russian Federation is the amount of wages, the timely accrual and correct calculation of which must be ensured by the employer enterprise.

How wages are calculated - wages are calculated based on the tariffs established at the enterprise, piece rates, salaries and information about the time actually worked by employees or information about the volume of products produced. Salary calculation is carried out on the basis of documents such as staffing table, regulations on remuneration, orders for employment and employment contracts.

These documents establish the amount and form of remuneration for a specific employee. In addition, there are documents on the basis of which the salary can be changed up or down: memos, bonus orders, etc. The regulations on remuneration provide for incentive payments and the procedure for calculating wages in relation to each category of employees of the enterprise.

There are several forms of remuneration: time-based and piece-rate. With time-based wages, wages are paid depending on the time worked and the qualifications of the employee. With piecework wages, wages depend on the quantity of products produced. Remuneration does not depend on the type of enterprise and is made in accordance with the Labor Code of the Russian Federation. In state-owned enterprises, the remuneration system is established by the state.

How to calculate wages for piecework wages - the calculation is made based on the piecework rates established for the product and the number of processed products. Records of workers' output are kept by foremen, foremen or other workers required to perform these functions. Primary documents for accounting production and payroll are developed by the enterprises themselves. These can be orders for piecework, acts of acceptance of completed work, route maps, etc. Most often, piece rates established for the production of a unit of product are constant, so a worker’s earnings can be determined as the product of the piece rate and the volume of manufactured products.

With a time-based wage system, the salary depends on the amount of time worked. To record the actual time worked, a working time sheet (T-13 download) and a payroll sheet (form T-12) are kept. As in the previous case, the documents must have mandatory details and comply with the requirements of Law No. 129-FZ of November 21, 1996 “On Accounting”.

How payroll is calculated (example). The employee is paid on a time basis. The daily tariff rate is 500 rubles. In March he worked 22 working days. The employee’s salary for March will be: 500 rubles x 22 days = 11,000 rubles. The calculation of wages in the piecework form of remuneration is somewhat different.

Let's say the enterprise has set piece rates for the production of part A - 16 rubles / piece, part B - 20 rubles / piece. In a month, the worker produced: parts A - 200 pcs., parts B - 500 pcs. The employee's monthly salary will be: 16 rubles. x 200 pcs. + 20 rub. x 500pcs. = 3200 rub. + 10,000 rub. = 13,200 rub.

From January 1, 2010 Law No. 212-FZ dated July 24, 2009 came into force. “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds,” as a result of which the unified social tax was abolished, and the calculation of wages changed. From January 1, 2010, enterprises are required to pay contributions to compulsory pension, social and health insurance for payments and rewards in favor of individuals. Tariffs of insurance contributions to these funds in accordance with Art. 12 Law No. 212-FZ from January 1, 2011 were increased.

The employee’s salary that he will receive “in hand” is the difference between the accrued amounts of payment for all types of work performed by the employee and the amount withheld from the salary.

In accordance with Ch. 23 of the Tax Code of the Russian Federation, personal income tax (NDFL) is withheld from wages. The tax rate is set at 13% of the accrued amount. Personal income tax is charged on all employee income received in cash and in kind, as well as on material benefits (for example, receiving a loan at a rate lower than the refinancing rate of the Central Bank of the Russian Federation). To determine the amount of personal income tax due for accrual, tax deductions provided for in Articles 218-221 of the Tax Code of the Russian Federation should also be taken into account.

An employee registered at this enterprise as the main one is given a tax deduction of 400 rubles per month until the employee’s income exceeds 40,000 rubles. From the month in which income exceeds 40,000 rubles, this deduction does not apply. A tax deduction in the amount of 1,000 rubles per month is provided for each child under the age of 18, as well as for each full-time student under the age of 24 (this deduction is also provided only to employees at their main place of work). Starting from the month in which the employee’s income amounted to 280,000 rubles, this tax deduction is not provided.

Deductions may be made from accrued wages in accordance with current legislation. The types of deductions are given in Art. 137 Labor Code of the Russian Federation. The main deductions include: deduction of advances issued on account of wages; excessively issued amounts resulting from accounting errors; accountable amounts not returned on time; when an employee is dismissed before the end of the working year for which he has already received his annual paid leave, for unspentvacation days.

In addition to these amounts, the company's accounting department has the right to withhold: alimony under writs of execution; compensation for material damage caused; deductions on the amounts of loans and credits provided to the employee; other deductions if there is an application from the employee (in favor of insurance organizations, etc.).

We should not forget that, in accordance with Art. 138 of the Labor Code of the Russian Federation there are restrictions on the amount of deductions:

for each payment of wages, the total amount of all deductions cannot exceed 20%, and in cases specifically provided for by law - 50% of the wages due to the employee;

When deducting from wages under several executive documents, the employee must retain 50% of his earnings.

Let's calculate the employee's salary for February 2011. In January, 12,000 rubles were accrued. A tax deduction has been applied: for yourself - 400 rubles, for a child - 1,000 rubles. Personal income tax is withheld at a rate of 13% - 1378 rubles. He was on sick leave from 02/12/2011 to 03/04/2011. In February, 19 working days, worked 9 days. 1 dependent child - age 3 years, work experience - 7 years.

Average daily earnings = (Income for 2009 + income for 2010) / 730 (calendar days) = 144,000 rubles. + 144,000 rub. / 730 = 394.521 rub.

The maximum amount of average daily earnings with a limit of payments to the employee for the year of 415,000 rubles. will be 1136.97 rubles.

Minimum amount of average daily earnings for two years = 394.52 rubles.

Accrued on sick leave: Number of calendar days of illness x Average daily earnings x 0.80 (80% of payment for length of service) = 21 x 394.52 rubles. x 0.8 = 6,627.94 rub.

Salary for hours worked is:

12,000 rub. / 19 x 9 = 5684.21 rub.

Total accrued for February: RUB 6,627.94. + 5684.21 rub. = 12,312.15 rub.

We calculate the amount of personal income tax to be deducted from wages:

Total accrued for 2 months - 12,000 rubles. + 12312.15 rub. = 24,312.15 rub.

Tax deductions for 2 months: for yourself - 800 rubles, for a child - 2,000 rubles. Total deductions - 2,800 rubles.

Taxable salary: 24312.15 rubles. -2800 rub. = 21512.15 rub.

Personal income tax amount = 2797 rub.

To be accrued in February: RUB 2,797. - 1378 rub. = 1,419 rub.

The amount to be issued for February is 12,312.15 rubles. -1,419 rub. = 10,893.15 rub.

When dismissing employees or calculating wages during a business trip (a full list of such payments is given in the Labor Code of the Russian Federation), it becomes necessary to calculate average earnings. When calculating average earnings, the main regulatory document is Decree of the Government of the Russian Federation No. 922 of December 24, 2007 “On the specifics of the procedure for calculating average wages”

How payroll is calculated (example No. 2)

The calculation of vacation pay if the pay period has been worked out in full is calculated as follows. The employee went on vacation from 04/03/2011. to 04/20/2011 (18 calendar days). The billing period dates back to 04/03/2010. until 04/02/2011, the salary in this period amounted to 120,000 rubles. The amount of vacation pay will be:

120,000 / 12 / 29.4 x 18 = 6122.45 rubles.

12 - number of months in a year

29.4 - average number of working days per month

18 - number of vacation days

If the billing period has not been fully worked out, then the calculation is made differently. For example, an employee was granted leave from 03/09-22/03. 11 years for a period of 14 days. The employee's salary was 15,000 rubles. The billing period for calculating vacation pay is the period from 03/09/2010 to 03/08/2011. The employee was sick from June 4 to June 17, 2010, a total of 14 calendar days. The temporary disability benefit amounted to 3,016 rubles, the salary for the month of June was accrued in the amount of 8,714 rubles. During the billing period, the employee was credited 15,000x11 + 8,714 = 158,714 rubles. During the billing period, the number of calendar days was 29.4 days X 11 months + 29.4 days/30 days X 14 days = 323.4 + 13.7 = 337.1 days. Average earnings will be 158,714 rubles / 337.1 days = 470.82 rubles. Vacation pay for 14 calendar days will be accrued in the amount of 470.82 rubles. x 14 days = 6,591.48 rubles.

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Upon employment, the employee is informed of the salary amount, which is mandatory specified in the employment contract. At the same time, the amount an employee earns for the same salary can differ significantly from month to month. What factors influence the final amount of an employee’s monthly payment? How is work paid on holidays and weekends? What should you consider when applying for a part-time job? In the article we will consider how to calculate salary based on salary, accepted formulas and coefficients.

Salary. What it is?

This means that salary and wages are not the same thing. Salary is understood as a certain amount, fixed in the staffing table and employment contract, due to the employee for the performance of established professional duties during the month. The salary does not include any allowances or additional payments.

What determines the amount of earnings?

The salary amount is negotiated with the employee upon employment. It must be specified in the employment contract. But the amount of money received as remuneration for work during the month will differ from the amount that was announced.

The amount of earnings depends on:

the amount of income tax. If the employer pays insurance premiums at the expense of the enterprise, then personal income tax is withheld directly from the employee’s earnings. In this case, they take into account the presence of deductions, for example, for children under 18 years of age. Read also the article: → “”.
whether the employee was given an advance in the current month;
whether the employee has any obligations to other persons under writs of execution, for example, alimony;
Are there any salary increases, for example, coefficients, bonuses?

How to calculate salary based on salary?

The salary system of remuneration implies that only those who have worked all working days planned in the reporting month can receive it in full. If the employee’s working hours for the month differ from the planned value, then earnings are adjusted in proportion to the actual time worked.

divide the salary by the planned number of days (hours) in the month;
the amount of wages per day or hour (obtained in step 1) is multiplied by the number of days or hours actually worked per month;
withhold personal income tax.

This is the simplest algorithm for calculating earnings using a salary system.

For example, the chief accountant in October 2016 worked 160 hours out of 168 planned. His salary is 65,000 rubles.

65000/168 = 386.90 – payment for 1 hour of work;
386.90*160 = 61904.76 – monthly earnings;
61904.76 – 13% = 53857.14 – amount to be issued.

When is a bonus added to the salary?

In practice, it is not often possible to come across cases where earnings consist only of salary. Most often, it comes with various allowances and bonuses. Let's change the example conditions a little. For example, the chief accountant in October 2016 worked 160 hours out of 168 planned. His salary is 65,000 rubles, and his monthly bonus is 10,000 rubles.

The chief accountant's salary for October is determined as follows:

65000+10000 = 75000 – earnings for October, provided that the full amount of planned time has been worked;
75000/168 = 446.43 – payment for 1 hour of work;
446.43*160 = 71428.57 – monthly earnings;
61904.76 – 13% = 62142.85 – amount to be issued.

Perhaps the employee is entitled to a personal income tax deduction. In this case, the tax deduction should be subtracted from the adjusted monthly earnings. The resulting value - the tax base is subject to multiplication by the tax rate of 13%.

Impact of the regional coefficient

In some territorial districts where climatic or environmental conditions are unfavorable, a regional coefficient may be introduced to calculate earnings. Its value is determined by law for each region individually. There are special “northern” allowances for workers in the Far North. Also, the management of the enterprise can, on its own initiative, introduce coefficients, which is not prohibited by law.

There is no single coefficient that would apply throughout the entire Russian Federation. Its value is developed individually for each region, for example, for the Vologda region it is 1.15. The coefficient does not apply to the salary, but to the entire salary before income tax is withheld from it.

Other features of calculating earnings based on salary

The procedure for calculating earnings to salary is presented in the table:

Features of work	Salary calculation procedure
On holidays	Working on a holiday means no less than double pay. The calculation is made taking into account those payments that are enshrined in the local regulations of the enterprise (salary, bonus, various allowances)
On the weekend	Work on a day off is permitted only with the consent of the employee in writing and if there are compelling reasons on the part of the employer. Such work is paid double or single if the employee wishes to take time off on another day
Night shifts	For night work it is necessary to make an additional payment of at least 20% of the cost of the shift in accordance with the salary. If an employee is initially hired to work only at night, then he can be given a salary that should exceed the salary for a similar position (profession) by at least 20%. At the employer's discretion, the amount of additional payment for night work may be increased.
Shift work schedule	Earnings depend on the salary fixed in the employment agreement, the planned amount of time in the reporting month with a 40-hour work week and the total number of hours worked in shifts for the month. If the shift falls on a holiday or at night, an additional payment must be made

Features of salary calculation

When calculating salary earnings, the following nuances must be taken into account:

with a salary system, the cost of an hour of work will change monthly, and the salary may remain unchanged regardless of the size of the planned hours;
additional payments, bonuses and various compensations are calculated from the salary, and regional and northern allowances take into account all additional payments;
when issuing cash in hand, it is necessary to take into account the amount of the previously issued advance;
To calculate income tax, you should take into account all the employee’s income for the month, regardless of whether it was received in cash or in kind.

How to check the accuracy of the accrual?

In accordance with labor legislation, any employee has the right to receive information about accruals and deductions on his wages. Typically, this right is exercised by providing employees with monthly payslips, which contain the necessary information about all types of income, expenses and the amount due for handout.

If any figures on the sheet are in doubt, employees have the right to contact the organization’s accounting department to receive clarification on their questions.

You can also check the correctness of earnings calculation on your own without a payslip, for which you need to know the size of the salary, all additional payments due, planned and actually worked time, as well as the personal income tax deduction algorithm.

Answers to pressing questions about salary calculation

Question No. 1. Do military personnel pay different salaries?

Yes, the calculation of the earnings of military personnel has certain differences, and the salary itself is called allowance. Firstly, their salary consists of two parts - the official salary and the salary according to rank. Secondly, the amount of compensation is influenced not only by position and rank, but also by the conditions and duration of service.

The personal income tax rate for military personnel does not differ from the standard 13%. But some additional tax deductions apply to the income of military personnel that do not apply to other categories of workers. When determining the amount of allowance for a month, it is necessary to add up all salaries and allowances, subtract the due tax deductions for personal income tax and calculate the tax.

salary 25,000 rubles;
bonus 5000 rubles;
planned time 176 hours;
160 worked (of which 8 hours at night);
surcharge for night work under an employment agreement of 20%;
1 child under 18 years of age.

When calculating an employee’s earnings, the following algorithm of actions should be followed:

25,000+5,000 = 30,000 rubles – the amount of earnings provided that the employee worked the planned amount of time;
30000/176 = 170.45 rubles – the cost of work for one hour;
170.45*160+8*170.45*20% = 27272.72+272.73 = 27546.75 rubles – monthly earnings taking into account the actual time worked, including additional payment for night work;
27546.75 – 1000 = 26546.75 rubles – tax base for personal income tax;
26546.75*13% = 3451.04 rubles – personal income tax;
27546.75-3451.04 = 24095.71 rubles – amount to be issued in person.

Question No. 3. Does legislation regulate the timing of payment of wages at an enterprise? Do they depend on whether the employee is hired for the main job or on a part-time basis?

In accordance with the law, salaries in the organization must be paid twice a month, every two weeks. Specific dates for the payment of wages must be established in the internal labor regulations or in the collective agreement. If the day set by the enterprise for payment of wages falls on a weekend or holiday, then this action is postponed to the previous date. Vacation pay must be issued no later than 3 days before the start of the vacation.

salary – 30,000 rubles;
bonus 25% of salary;
planned time – 168 hours;
actually worked – 168 hours;
regional coefficient - 1.85;
The employee did not apply for tax benefits and deductions for personal income tax.

The algorithm for calculating earnings will have the following sequence:

30,000*25% = 7,500 rubles – bonus amount;
30000+7500 = 37500 – salary and bonus for the month. Since the employee worked exactly the time planned in the regulations, there is no need to adjust the salary;
37500*1.85 = 69375 rubles – monthly earnings taking into account the regional coefficient;
69375 – 13% = 60356.25 rubles – the amount of earnings eligible for handout minus personal income tax.

Question No. 5. Salaries at the enterprise are paid twice a month. Is it necessary to withhold personal income tax from the amount issued in the first half of the month?

There is no need to withhold personal income tax from the advance amount. At the end of the month, personal income tax is withheld from all earnings, taking into account the amount of time worked, allowances, compensation, and bonuses. Then the amount that was previously issued as an advance is taken into account and the difference is due for payment at the end of the month. When withholding income tax, you should make sure that the employee does not have any tax deductions or does not have tax benefits for personal income tax. If an employee is hired as a part-time employee, it is important to remember that deductions and benefits for personal income tax are provided to him at his main place of work.