We calculate the salary in a new way. Minimum payment amount

22.09.2019

Every employer should be aware of the statutory deadline for payment of wages in 2017. Moreover, several changes in this regard have recently come into force. Thus, it became necessary to issue salaries no less than 15 days after the previous payment. Failure to comply with this rule entails the imposition of monetary penalties, as in the case of late payment.

Changes in the Labor Code of the Russian Federation

Let us say right away that the timing of payment of wages and advance payments in 2017 must be adjusted in accordance with the latest amendments to the Labor Code of the Russian Federation. They were introduced by Law No. 272-FZ of July 3, 2016 and came into force on October 3 of the same year. Starting from this date, employers were prohibited from giving employees salaries with a break of more than 15 days.

This leads to another feature: the salary for the previous month must be paid no later than the 15th day of the current month. Therefore, if management does not want to be held responsible for failure to pay wages on time in 2017, then they should not make gaps between wages longer than 15 days.

It is now clear what the approximate interval between payments should be. Moreover, the law does not prohibit the payment of the second part of the salary for the past month and on the 15th of the new month. This follows from the text of amendments to labor legislation (Article 136 of the Labor Code of the Russian Federation).

Risky option

Note that some employers have previously made payments to their employees, for example, as follows:

the advance was issued on the 20th;
the rest of the salary was transferred on the 15th of the following month.

It is better not to use this option since 2017, as it violates labor laws. It turns out that about 25 days pass between payments. But the law does not allow salary transfers less than 15 days later.

Such a violation can result in a fairly serious fine for the employer. Its amount, in accordance with Part 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation, can reach up to 50,000 rubles. Arbitrage practice shows that such a fine is justified.

Deadlines for different employees

Another question that an employer may have is: is it possible in an organization to pay different employees salaries in different amounts? different time? Let's say the company is quite large, and there are several different structures within it. Can an organization transfer salaries to employees of one department on the 21st and 6th, and to others on the 25th and 10th?

The legislation allows the use of different terms for payment of salaries and advances in 2017 for employees of the same organization. But the difference between such payments should not be more than half a month, and the deadline should be until the 15th of the next month.

The Labor Code has a fairly clear position regarding this situation. And the above case falls under the current rules. This means it does not violate the law.

The employer must not forget to comply with Article 136 of the Labor Code of the Russian Federation. According to her:

Salaries must be received by the 15th of the following month.
The interval between payments cannot exceed 15 calendar days.

We also note that the establishment of different salary days at one enterprise does not fall under the definition of discrimination and does not entail any consequences.

It is better not to choose the 30th and 15th as paydays. This will create some convenience.

For example, in 2017, April consisted of 30 days. It turns out that the payment will need to be made on the last day of the month. In this case, the employer will have to withhold income tax from both parts of the salary. This means that the accountant will need to make tax deductions twice in one month. Then in 6-NDFL the salary should be shown 2 times. And for each part of it you will need to fill out its own block of lines 100 - 140. For example, more convenient days for paying salaries will be the 27th and 12th.

How to properly issue it to new employees

Employers also have questions regarding wages for newly hired employees. Thus, the first part of the salary should not be issued later than 15 days after hiring. It turns out that you can transfer money at the end of the month only if the employee was officially employed later than the 15th.

What to do if a new employee has been working in the organization, for example, since the 2nd? By paying him a salary only by the 30th (later than 15 days after employment), the employer will violate labor laws. In this case, a fine of 50,000 rubles may also be applied to him.

If the employer is determined to issue wages in accordance with the Labor Code of the Russian Federation, then in the first month of work it is best to make 3 payments to the new employee at once following dates:

When to issue salaries to new employees
Payment serial number	When to pay	How much to pay
1	On the day of payment to the workforce for last month	In accordance with the number of shifts/days worked in the current month
2	On the day of payment of the advance	Calculate as a regular advance, but subtract money already issued this month from the amount received
3	At the time of payment of salary for the coming month	Transfer the rest of your salary

Starting from the 2nd month, salaries can be paid, like other employees.

EXAMPLE

The new employee started working at the Guru company on August 2, 2017. Staff salaries are paid on the 26th and 11th. The salary of a new worker is 22,000 rubles.

There are 23 working days in August 2017. The daily salary is:

22,000 rub. / 23 days = 956.52 rubles.

On August 11, you need to pay for the period from August 2 to August 11 inclusive. There will be 8 working days. Therefore, the payout will be equal to:

RUB 956.52 × 8 days = 7652.16 rubles.

RUB 956.52 × 10 days = 9565.2 rubles.

On September 10, you need to withhold tax, as well as deduct the amount from your salary and transfer the remaining amount:

22,000 rub. – 22,000 rub. × 13% – 7652.16 rub. – 9565.2 rub. = 1922.64 rubles.

Where to display salary payment terms

A rather controversial issue is where to indicate the timing of salary payments. The fact is that Rostrud and judges have different points of view on this matter. The range of documents is as follows:

rules labor regulations;
collective agreement;
labor contract.

Previously, in the Labor Code of the Russian Federation, these documents were indicated separated by commas. Then Rostrud obliged to reflect the deadlines in all three papers. Although for the judges it was enough to mention salary days in only one of them.

After the introduction of changes to the Labor Code of the Russian Federation in the fall of 2016, Rostrud allowed information about deadlines to be included only in the labor regulations and in one of the contracts. Meanwhile, based on the wording of the law, it is enough to mention just one of the documents. But in order not to cause claims from labor inspectors, it is better to make notes about the timing of payments in two documents at once.

If information about deadlines is displayed only in the collective agreement, then it is better to include dates in employment contracts. Since one of their mandatory points is the conditions for calculating wages. It is not necessary to enter exact dates. You can simply provide a link to the collective agreement or rules where these dates are already specified.

It is better not to use floating dates in documents. This could result in a difference of more than 15 days between payments, which would violate employee rights. The exact days of the month should be specified in the rules and contracts.

What part and when to pay

Closely related to the salary payment deadline in 2017 is the question of the size of the advance. To protect yourself from possible violations of the law, you should make the first part no less than 43.5% of the total wages. Although paying 40% will not be considered a gross violation.

By general rule organizations can issue an advance in accordance with a specified percentage of the employee’s salary. But it is important that this percentage is not less than half a month’s salary.

Thus, every month employees receive the amount of the salary established by the contract, excluding income tax. This means that they are entitled to 87% of the salary. And half of this amount is 43.5% of the salary.

So that there is no controversial situations with employees, it is better to pay at least 43.5% of the salary. Provided that everything working days until the 15th were worked by the employee in full. Failure to comply with this rule may result in a fine.

How many times a month can you pay a salary?

The employer has the right to transfer wages more than 2 times a month. For example, 3 or 4 times. You can make payments at least every week. But the employer cannot pay a salary once a month. This will be a violation even if consent is obtained from the subordinate.

The exception is situations where the employee turned to management with a written request to issue a monthly salary at the time of issuing the advance. Then the organization can completely legally not make any payments to the employee for a whole month. If such an application has not been received, then the employer has no right to withhold more than 20% of the income.

You should not pay your salary in advance. In case of dismissal, it will be difficult to keep the overpayment, because more money The employee who quits will no longer receive any benefits from the company. In addition, difficulties arise with filling out 6-NDFL.

If the employee himself asks for an advance, then it is better to lend him the money and return the funds after receiving his salary (issue it as a loan).

When to pay bonuses

According to the point of view of the Ministry of Labor, the deadlines for paying bonuses in 2017 are not directly established by law. But it is better to transfer the reward no later than 15 days after the end of the month to which the bonus relates.

Compensation for violation of the deadline for issuing salary

In October 2016, the formula for calculating compensation for missed payment deadlines also changed. Now a day of delay will cost not 1/300, but already 1/150 of the key rate of the Central Bank of the Russian Federation, multiplied by the amount of money not received. In this case, compensation is calculated based on the delay of each payment due to the employee.

From June 19, 2017, the key rate of the Central Bank is 9%.

EXAMPLE

For July 2017, the employee’s salary was 60,000 rubles. Excluding income tax – 52,200 rubles. The deadline for issuing the advance (45%) is July 21, and the salary is August 6. The organization paid the debt only on August 9th. Compensations will be as follows.

RUB 52,200 × 45% × 9%: 1/150 × 15 days = 211.41 rubles.

RUB 52,200 × 9%: 1/150 × 3 days = 93.96 rubles.

Total amount of compensation:

211.41 + 93.96 = 305.37 rubles.

Fines for failure to meet deadlines

In accordance with the law, the employer may receive the following fines (Parts 6 and 7 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

for delay of salary;
for setting wages below the minimum wage established at the federal (regional) level.

When a manager or organization is responsible for violating the deadlines for paying wages in 2017, its amount is calculated as follows.

Read the article about what changes have occurred in the calculation of wages in 2019 and what the employer should pay attention to when calculating wages.

From the article you will learn:

Wage

Employees' wages represent a specific amount of monetary remuneration paid to them by the employer for performing labor responsibilities. At the same time, the salary depends on the nature and complexity of the work, as well as the qualifications required to perform it and the availability of special skills and knowledge among employees. In addition, for performing work under special conditions, the employer is obliged to provide employees with additional payments to the basic amount of income.

Read more about payroll in 2019 in the articles:

Timely calculation and payment of wages is one of the main responsibilities of the employer towards the employee, since wages are actually the key motive for carrying out work activities. At the same time, current legislation allows payment of part of the salary in kind, but in accordance with the requirements established by Art. 131 of the Labor Code of the Russian Federation, the share of such payments cannot exceed 20 percent of the total accrued salary.

Download documents on the topic:

Note! On the territory of the Russian Federation, it is legal to pay wages only in national currency, that is, in rubles.

State guarantees for salary payments

To a large extent, the procedure and conditions for calculating wages in 2019 are determined by the nature of the agreements reached between the employee and the employer. However, current legislation provides a certain role states in exercising control over this aspect of the relationship between the parties.

The general list of state guarantees in the field of wages for employees is fixed in Art. 130 Labor Code of the Russian Federation. In particular, this list includes:

establishing the minimum wage (minimum wage), given in the Federal Law of June 19, 2000 N 82-FZ. Today this value is 7800 rubles. At the same time, regional authorities are allowed, taking into account the climatic, economic and other characteristics of the territories, to set their own standards in this area - provided that they set the minimum wage amount not lower than the federal level;
providing a regulatory framework for protection labor rights employees in terms of paying them wages, including limiting the amount of permissible deductions from the total amount of wages, the share of remuneration sold in kind, etc.;
development and application of mechanisms for collecting wages in the event of termination of the company’s activities;
holding employers accountable for violating wage payment rules established by law;
implementation of state supervision over compliance with current legislative requirements in the field of remuneration of workers.

Holding employers accountable for violating the established procedure for remuneration of personnel is carried out on the basis of the provisions of the Code of Administrative Offenses of the Russian Federation, the Criminal Code of the Russian Federation and other special regulatory documents taking into account the nature and severity of the violations committed. For example, We talk in detail about what liability is provided for an employer who pays employees a salary in an amount that does not reach the minimum wage.

Determination of wages

Taking into account the restrictions on the minimum wage established by Articles 133 and 133.1 of the Labor Code of the Russian Federation, the amount of an employee’s salary is entirely determined as a result of agreements on this issue reached between him and the employer. Moreover, such agreements must be recorded in employment contract, concluded in writing. So, according to the provisions of Art. 57 of the Labor Code of the Russian Federation, this document must specify as fully as possible the terms of payment for the employee’s work, including the size of the tariff rate established for him, as well as all applicable allowances, bonuses, increasing coefficients, etc.

Note! According to current legislation, the use of monetary fines as a mechanism disciplinary action access to an employee is prohibited.

Payroll

Article 136 of the Labor Code of the Russian Federation requires that wages be paid to employees at least twice a month. Violation of this requirement may entail the application of serious sanctions to the employer: you can find one example of such a situation in . In addition, the law also requires that payment of wages be made no later than 15 days after the end of the paid period. Any violation of these requirements, for example, establishing a salary payment procedure that involves transferring money to employees once a month, is illegal and may subject the employer to liability.

Note! If the payday falls on a weekend or holiday, employees must be paid on the last working day before this date.

In this case, specific terms for payment of wages in the organization are established at the employer’s choice using one of the following documents: an individual employment contract, collective agreement or internal labor regulations (ILR). In many companies, these terms are the same for all employees, since this simplifies the mechanism for accruing and paying money. However, in certain cases this can create problems for the company - for example, when paying salaries to new employees. We will tell you how to solve them most effectively, in .

Salaries are calculated in the following order. The settlement or payroll statements (forms T-49 and T-51, respectively) record the accrual amounts. In correspondence with the accounts for recording costs under the credit of account 70 “Settlements with personnel for wages”, the accrual of wages is reflected.

Regulatory basis for salary calculation

To establish a mechanism for calculating workers' wages, it is advisable to develop and approve a special local regulatory act, which will set out all the most important criteria for determining its size, including the amount tariff rates for specific job positions, criteria for assessing the quality of work of employees in each of them, rules for the use of incentive mechanisms, etc. As a rule, such a document is called a salary clause. Here We provide a fairly successful example of such a provision, which, after certain adjustments, can be used in the work of your company.

Payroll 2019

As for deductions, the salary calculation procedure - 2019 takes into account that contributions to mandatory pension and health insurance workers are carried out by the employer, while the 2019 payroll tax (personal income tax), which is currently 13%, is withheld directly from the employee’s income.

In addition, the law allows for other types of deductions from employee salaries. For example, these include deductions to pay off debts to the employer arising, say, as a result of receiving an advance or granting leave for a period of time not yet worked. However, when calculating wages in 2019, it is necessary to take into account their maximum amounts permitted by law. Read more about this in .

Payroll calculation including holidays

IN Russian realities Rarely does a month go by without public holidays, which, according to current legislation, are non-working days. This had to be taken into account when calculating wages in January 2019.

The Labor Code of the Russian Federation in Article 112 establishes that every January 8 non-working holidays are established for Russian workers: from the first to the eighth of January (excluding the seventh, when the Nativity of Christ is celebrated) New Year holidays. However, every time the beginning of a new year falls on different days weeks, and depending on this, the Government sets each year as days off holidays will be postponed to other months to make it more convenient for everyone to relax.

Depending on how many days off there are in a month, what requirements are contained in the internal documents of the organization and the wishes of the employees, the salary is calculated in January 2019.

It is necessary to remember: non-working holidays (even consecutive ones and “covering” more than one week in the working month) do not in any way affect the amount of salary paid for the month. For example, in January 2019 there are 17 working days, therefore, in order to calculate the daily wage rate, the salary amount must be divided by 17.

If an employee rested on public holidays and worked all other days, his salary for January 2019 will be calculated according to the following simple rules: if an employee has worked all 17 working days, then he receives his salary in full; if he was absent from the workplace for one or more working days, then he is entitled to payment of a proportional amount for the days worked. WITH concrete example salary calculations in January you can find in our material.

Payment of wages

When paying wages, the employer is obliged to inform the employee about the procedure for calculating the amounts due to him and the deductions made from them. However, such information must be provided in writing.

Often, employers solve this problem by drawing up a so-called payslip, which is drawn up in free form, since no mandatory requirements apply to it. At the same time, the established form of the pay slip must be approved by the local normative act companies. We describe all the nuances of this procedure in .

In this case, however, the payslip must include all the information necessary for review. A complete list of information that must be conveyed by the employer to the employee when paying wages is given in Art. 136 Labor Code of the Russian Federation. It includes:

data on all components of wages accrued for the period of time under review;

the amount of other payments accrued to the employee outside of direct connection with the work carried out by him labor activity, including payment of vacation pay, compensation for delayed salaries, etc.;

full information about the grounds and amount of deductions made;

the total amount of money paid to the employee based on the results of calculations.

The form of the pay slip in the organization must be agreed upon with the trade union body, if there is one in the company.

Transfer of funds to the employee

Today, many employers prefer to pay salaries to the card of one bank or another, concluding with such credit institution service agreement for so-called salary cards. At the same time, the employee may choose to give preference to another bank for these purposes. In such a situation, he is obliged to independently open an account there and provide the employer with his details for transferring wages, and this must be done no later than five working days before the date of payment. About how to complete the registration necessary documents in this situation, read in .

Salaries in cash from the cash register must be issued by the cashier (clause 4 of the Bank of Russia Directive No. 3210-U dated March 11, 2014). In organizations that do not have a cashier on staff, or in divisions of the organization located at a territorial distance from the head office (workshops, warehouses), the manager can appoint any employee to perform the duties of a cashier for paying salaries.

To do this you need:

issue an order appointing an employee responsible for issuing wages;
familiarize the designated employee with his rights and responsibilities related to the issuance of wages, against signature.

Such rules are established by paragraph 4 of the Bank of Russia directive dated March 11, 2014 No. 3210-U. Salaries through the cash register are issued according to a settlement and payment (payroll) statement or according to an expenditure cash order (clause 6.1 of the Bank of Russia Directive No. 3210-U dated March 11, 2014). An example of the required documents is contained in .

By the way, another person can receive a salary for an employee at the cash desk. To do this, he must present a power of attorney. In this case, in the statement (cash order), before the signature of the recipient of the money, the cashier must write: “By power of attorney.”

Responsibility for late payment of wages

Delay of wages is regarded as a serious violation for which the employer is liable in accordance with current legislation. Moreover, the limits of such liability depend primarily on the timing of the delay, as well as some other factors - for example, the presence of selfish intent of the head of the company and the severity of the consequences resulting from such a delay.

IN general case in such a situation, the provisions of Art. 236 of the Labor Code of the Russian Federation, which assumes that for violation of the established deadlines for payment of wages, the employer is obliged to provide the employee with monetary compensation in an amount of at least 1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay, starting from the date following the day when the payment should have been made. If the salary was paid in part, interest will be charged only on the amount of the remaining debt.

To find out whether an employer can avoid liability for such a delay if the reasons are found to be valid, read our material.

Note! The specified amount of compensation is the minimum allowable and can be increased by local regulations, a collective agreement or other document.

If the employer delays payments due to the employee for a period of more than 15 days, the latter has the right to suspend work by notifying the employer in writing. He is also allowed not to appear at his workplace until the existing debt is paid off. At long term delays - more than two months of complete non-payment of wages or three months of partial non-payment - criminal penalties may be applied to the employer. Full list possible measures are given in .

Download in.doc

The use of the methodology for calculating average wages is provided for by the labor legislation of the Russian Federation in certain cases. For example, these are vacation periods, release from work due to being on sick leave, payment of state social benefits/subsidies, etc. What formulas should an accountant use? What types of charges should be taken into account? You will learn about all this from this article.

When is an average salary calculation required?

For performing work duties, the employee receives earnings established by the contract and other legal regulations of the organization. However, there are often situations when a specialist actually does not work for various reasons, but receives money. Such cases are directly provided for by the Labor Code of the Russian Federation and imply the calculation of average earnings:

Paid vacation periods of a regular nature (Article 114).
Time spent on business trips (Article 167).
Periods of employee training while away from duties (Articles 173-176).
Days of mandatory medical examinations (Article 185).
Periods of downtime due to the fault of the enterprise (Article 157).
Termination of an employment contract due to liquidation of a legal entity. persons or staff reductions (Article 178).

Additionally, it is required to accrue remuneration to the employee based on the indicator average salary in the following situations:

When a person is on sick leave due to disability.
When paying social severance benefits.
When conducting collective negotiations or participating in a collective agreement in case of release from main employment.
When transferring employees to low-paid positions due to health reasons.
With the employee’s participation in the donor program.
When providing additional days off to parents with disabled children and in a number of other cases.

How to calculate average salary

According to Art. 139 of the Labor Code, when determining average earnings, an accountant must take into account all types of accruals provided for in the regulations on remuneration. The source of payment does not matter. The calculation procedure is regulated by Resolution No. 922 of December 24, 2007 (the document is valid from January 6, 2008). For the calculation of sick leave and benefits, separate rules are provided in accordance with Law No. 255-FZ of December 29, 2006.

The calculation is always made based on the actual time worked for 12 months. the billing period and the income actually received by the employee for the same period of time. The following periods and payments accrued for them are excluded:

Days of downtime due to independent reasons or the fault of the enterprise.
Periods of sick leave or maternity leave.
Periods of maintaining average earnings.
Strike days.
Weekend periods in connection with caring for a disabled child.
Other periods with retention of earnings or not.

Calculation formulas

Amount of average salary = Average daily earnings x Number of days for payment.

Average daily earnings = Sum of income for the previous 12 months. / Time actually worked over the previous 12 months.

Average daily earnings for vacation = Sum of accruals for the previous 12 months. / (29.3 x Full number months) + Number of days in months not fully worked.

The number of days in a partially worked month = 29.3 x Actually worked calendar days per month / Number of days in a month according to the calendar.

An example of calculating the average salary in 2017.

Let's assume that employee Ivanova T.I. issued annual leave calendar duration of 14 days. from 03/13/17 to 03/26/17. The billing period includes the time from 03/01/16 to 02/28/17. The salary is 27,000 rubles. per month, in December a year-end bonus in the amount of 20,000 rubles was paid. The period was not fully worked out; in September 2016, Ivanova was on sick leave in 7 days, benefit amount = 6900 rub. Let's calculate vacation pay.

Amount of income = 27,000 x 11 + (27,000 – 6900) + 20,000 = 337,100 rubles.

Time worked = 29.3 x 11 + (29.3 x 7 / 30) = 329.13 days.

Average daily earnings = 337,100 / 329.13 = 1024.21 rubles.

Amount of vacation pay = 1024.21 x 14 = 14,338.94 rubles.

Note! The average salary upon dismissal is calculated in terms of compensation for unused vacations, as well as in case of early termination of an employment contract (Article 180 of the Labor Code).

So, you get a job and hear from the employer that you will receive a fairly good amount, but it’s too early to rejoice - this is a salary payment, but how to calculate the salary that will come to the card or fall into your hands through the cash register? Why might these values vary? In this article we will tell you everything about wages: what is the minimum amount, when they are paid according to the law and, of course, how to calculate wages based on salary. This will help you avoid a lot of disappointments in the future and choose the right place to work.

It can't be any lower

The first step is to discuss the minimum wage. Until a certain time, this indicator was the same in all regions Russian Federation. Since then there have been some changes. As of 2017 most of regions of the country decided to assign this amount locally. This initiative was adopted by the state for a reason, because such an idea was backed by extremely weighty arguments:

The economic development of each subject of the Russian Federation can be completely different. Some region is actively working in terms of industry and sells its fruits not only in our country, but also abroad. And another region can only boast agriculture, which is barely enough to feed its inhabitants. Quite a good reason, isn't it? Go ahead.
Legislatively fixed living wage, which also depends on economic self-sufficiency. In some region, the consumer basket can be many times more expensive than in another subject of the Russian Federation. Therefore, this indicator also varies.
The population of a particular territory and its boundaries can also have a significant impact on the minimum wage. This relationship may not be so obvious, but it exists.
Climate conditions. Indeed, it is quite difficult to work in conditions of eternal, freezing cold. This working-age population is paid additional amounts for working and living in these territories.

There are many more examples, but we will not go into them too deeply. Let’s better answer a different question: can the minimum wage be less than the subsistence level?

In reality, such a situation is quite possible

Salary is a fairly broad concept that has many pitfalls and a lot in various ways classifications. So here it is. When assessing the minimum wage, they look at the accrued wages. What is it?

Accruable wages They call the amount of money that your boss offers you when you apply for a job. Most people don't say anything about it, but it includes:

Various payments as remuneration for Good work, for example, awards familiar to many.
An advance is usually issued in the middle of the month.
Other possible payments.

But the real one sum of money, received monthly by an employee, may be significantly less. At a particular moment, a situation may arise that the salary is less than the fixed minimum in the region. Therefore, when applying for a job, the first thing to ask yourself is how to determine the real salary that you will receive.

Let's find out the amount for sure

Now let's move on to specifics. When applying for a job, the employer names a certain amount, so how do you know what will happen in the end? The answer to this question is easily found using the payroll formula. Let's start with the ideal calculation.

Let us assume that this employee does not make any contributions to the treasury, except for income tax individuals, and has no remuneration payments to its address. In this case the calculation is:

The salary specified in the contract must be divided by the number of working days per month, followed by multiplication by the number of actual working days.
Next, income tax is subtracted from the result obtained (in the Russian Federation, personal income tax is 13%).

However, this situation is too idealized. Let's evaluate a more real case. For example, below we will consider calculating an employee’s salary with formulas. The fixed salary of an employee is 20 thousand rubles. There is a working day in the accepted month. 2 days were taken by the employee as time off without pay to resolve some issues not related to professional activity Therefore, in fact, he worked only 19 days in a month. When such conditions are introduced, the calculation looks like this:

22,619 – 2,940 = 19,679 rubles (amount issued in person).

The process of determining actually paid wages, even taking into account all possible payments, only seems complicated. When it comes down to it, it turns out to be a very simple task. You just need to try once, understand everything - and no more problems will arise.

As a rule, the employment contract concluded with the employee contains terms regarding wages. This system provides salary calculation for one working month. In this case, the calculations will largely depend on the wage system chosen at the enterprise (piecework, hourly), as well as on the established bonus amount.

In this case, it is recommended to use online calculator. This tool allows you to calculate the amount of your salary, and will also give you the opportunity to find out what deductions will be made (taxes, insurance premiums), and see the final amount issued in your hands.

Instructions for use

Calculation using online calculator will be produced in next priority:

It is worth noting that the online calculator, in addition to calculating the salary itself, allows you to find out about the number of tax deductions and the amount that will ultimately be paid out.

Regulatory acts for 2018

The main provisions governing the wages process are displayed in Labor Code Russian Federation, namely, in Article 21. Articles 153-158 and 136 establish the procedure for calculating wages, and also determine the timing of their payment. In addition, it displays a payroll system for specialists working in special conditions.

One of the main legislative acts that regulates the process of calculating wages is Federal Law No. 82 “On the minimum wage”. Amendments were adopted to it in 2016.

To formulate a method of remuneration for employees in an organization, there is a need to develop and adopt a regulatory act.

It must reflect all important criteria regarding size, tariff rates, incentive payments for each position. Such a document adopted by the company will be called Regulations on remuneration.

Calculation features

In order to eliminate errors and significantly simplify the process itself when calculating the amount of an employee’s salary, a formula is used according to which:

For time-based wages. The salary must be divided by the number of working calendar days. The resulting value must be multiplied by the days actually worked, after which the compensation payments due to the specialist should be added. From the resulting amount, income tax and a number of other deductions required by law are subtracted. But the total amount of all deductions should not be more than 20% of the amount of income.
For piecework payment labor. The organization must have statistics on product production. In accordance with the orders that are compiled on its basis, the number of products completed by the employee is taken into account. This value should be multiplied by the prices established in the employment contract, and all incentive and compensation payments should be added. After which you need to make all deductions required by law.

It is worth noting that there are slightly different remuneration systems in which the above methods will be biased. The formula given in them should be slightly modified:

With the commission method. If it is used, when calculating, a percentage of the amount of work performed must be added to the amount of additional payments.
With a chord system. Payroll before taxes is calculated based on the amount of work completed.
Calculation in case of variable salaries. The calculation will depend on the revenue received over a specified period of time.

Basic payroll calculation is presented in detail in this video tutorial.

Required Documentation

The necessary documentation that is required for payroll calculation is:

time sheet;
order on awarding a bonus;
work order for piece work;
certificate of incapacity for work;
application for tax deduction;
act of completion of work;
order for financial assistance;
a number of additional documentation.

As a rule, the difference between wages and the amount paid to the employee is the amount of deductions, which are conventionally divided into three groups:

Mandatory. They were authorized by the judicial authorities, which took into account writs of execution (this could be alimony, fines, etc.).
According to the initiative of the enterprise management. Deductions are made for violations of labor laws or damage to material property.
According to the employee himself. To service his non-cash payments when solving his everyday and social issues.

Deductions

This provision regulates. According to it, there are several types of tax deductions that have a set rate.

Deduction for disability since childhood – 500 rubles.
The deduction for a child (each) who has not reached the age of eighteen is 1,400 rubles.
The deduction for citizens who took part in the liquidation of the consequences of the Chernobyl accident, for the provision of child care (with disabilities of groups 1 and 2), as well as a number of others provided for by law - 3,000 rubles.

These deductions are provided to workers who can document their right to them if they salary does not exceed 280,000 rubles. If an employee is subject to several deductions, the deduction with the largest amount will be taken into account.

Deductions

In order to calculate the insurance premium from your salary, you need to decide on the type of insurance and the corresponding payment for it:

Mandatory pension insurance (22%).
Compulsory health insurance (5.1%).
Insurance related to temporary disability and maternity (2.9%).
Insurance against accidents and occupational diseases (0.2%).

As a result, the total amount for all contributions will be 30,2%. And when the limit amount of 624,000 rubles is reached, the percentage will decrease to 10% .

The personal income tax amount is 13% from payments made to the specialist.

Example calculation using an online calculator

As an example, let’s take a month that was not fully worked out by a specialist. For three days from this time he was on vacation at his own expense, and therefore there will be fewer days in the billing month.

The employee's salary is 37,000 rubles. The calculation is carried out for December, and as is known, it has 21 working days. Salaries, according to the company’s charter, will be paid on December 25 and January 10. It is also worth stipulating the condition that the employee has two minor children.

Fill in the lines of the calculator:

In the salary line we display full amount at 37,000 rubles.
The line “Premiums” should be skipped.
The “Deductions” line displays the amount 1400 + 1400 = 2800 rubles (according to the data presented above on tax deductions for minor children).
The regional coefficient is 0.
In the line “Number of working days” we indicate 21.
In the line “Actually worked” 21 – 3 = 19 days.

Once the indicated indicators are displayed in the corresponding lines of the online calculator, you can immediately see the calculation result.

Using the calculator is intuitive. In general, it will help the employee correctly calculate his salary and find out how much he has to withhold in taxes every month.