What are the common mistakes employers make during the calculation process? wages? How to prevent them, where to look for tips?
1. Incorrect determination of the salary structure.
A clear definition of the concept of “salary” is given in: “Wages (employee remuneration) - remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation payments(additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in areas exposed to radioactive contamination, and other payments of a compensatory nature) and incentive payments (additional payments and allowances of an incentive nature, bonuses and other incentive payments).
From the definition it follows that the salary consists of three parts: the main part (the employee’s salary), the compensation part and the incentive part.
Why is it important to understand what is included in the definition of “salary”? Because this understanding determines what payments should be included in the calculation of average earnings. If this understanding is not there, the risk of making a second mistake is high.
2. Incorrect determination of the composition of payments included in the calculation of average earnings, including bonuses.
The calculation of average earnings is regulated. In paragraph 2 of this Resolution it is said that the calculation of average earnings includes all types of payments provided for by the remuneration system. IN in this case the key phrase is “provided for by the remuneration system.”
Payments that are included in the calculation of average earnings:
- wages accrued at tariff rates, salaries (official salaries) for time worked; accrued for work performed at piece rates; accrued for work performed as a percentage of revenue from sales of products (performance of work, provision of services), or commission; issued in non-monetary form;
- monetary remuneration accrued for time worked to persons holding government positions in the Russian Federation, government positions in constituent entities of the Russian Federation, deputies, members of elected local government bodies, elected officials local government, members of election commissions operating on a permanent basis;
- salary accrued to municipal employees for time worked;
- fees accrued in the editorial offices of the media and art organizations for employees on the payroll of these editorial offices and organizations, and (or) payment for their labor, carried out at the rates (rates) of the author's (production) remuneration;
- salaries accrued to professional teachers educational organizations for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;
- salary finally calculated upon completion of the preceding event calendar year, determined by the wage system, regardless of the time of accrual;
- allowances and additional payments to tariff rates, salaries (official salaries) for professional skills, class, length of service (work experience), knowledge of a foreign language, work with information constituting state secrets, combination of professions (positions), expansion of service areas, increase in the volume of work performed work, team management and others;
- payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for heavy work, work with harmful, dangerous and other special working conditions, for work in night time, payment for work on weekends and non-working holidays, payment for overtime work;
- remuneration for performing the functions of a class teacher to teaching staff of state and municipal educational organizations;
- bonuses and rewards provided for by the remuneration system;
- other types of wage payments used by the employer.
Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 regulates the calculation of vacation pay and compensation for unused vacation and other cases, that is social benefits(temporary disability benefits and child benefits) are not taken.
It must be kept in mind that compensation and compensation payments are different concepts. Compensation is not a salary or payment for work. Therefore, include it in average earnings no need.
As for incentive payments, they are different. It’s one thing when, for example, an employee’s employment contract states that he is assigned a salary and a 10% monthly bonus from the salary. And in this case, this bonus will be for work. It’s another matter when a bonus is paid, for example, on some professional holiday, and this is provided for by local regulations, but is not a payment for work. Accordingly, the inclusion of such a bonus in the calculation of average earnings is unjustified. In order not to get confused and make a mistake, you need to understand the essence of the incentive payment.
All payments that are included in the calculation of average earnings must be provided for by local regulations and recorded in the employment contract. You can’t just turn on some kind of payment. According to , the employment contract must necessarily include the terms of remuneration, including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments.
3. Incorrect determination of the billing period when determining average earnings.
The calculation period when determining average earnings is discussed in.
When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:
- the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child;
- the employee received temporary disability benefits or maternity benefits;
- the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
- the employee did not participate in the strike, but due to this strike he was unable to perform his work;
- the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
- in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.
When calculating average earnings, when we calculate wages, the main document in which you can see where the employee was - on vacation, on sick leave, etc. - is the time sheet.
If in a billing period when calculating average earnings, for example, when an employee is on a business trip, there are absences for unknown reasons, we cannot exclude this period from the calculation. We also cannot rule out absenteeism. Paragraph 5 of the Resolution does not say anything about them. We cannot exclude breaks to feed the baby, although average earnings are paid for this period.
Advice for employers
- Clearly distinguish between what is a salary and what is an average income.
- See what's recorded in local regulations. Payments must be clearly stated in internal documents organizations.
- Fill out your time sheet correctly and clearly. An employee on a business trip - enter code “K”. If the code is “K” and you pay wages, then this is unreasonable. Make all accruals only on the basis of your time sheet. It should be carried out in each separate unit.
Payroll: new in 2015
Yulia Busygina, a practical expert in accounting and taxation, head of accounting training, talks in a video about the main changes related to payroll in 2015:
Perhaps the most important issue that worries both the employee and the employer is payroll. If an employer makes a mistake somewhere and underpays an employee, he may have serious problems with the labor commission and tax service, and if the employee does not know what his salary consists of and the procedure for its payment, he may never know that he is underpaid.
Normative base
Features of calculation and payment of wages are described in Art. 21 Labor Code 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 wage system is taken into account, which is established on this enterprise for this category of employee, all incentives and penalties, all social and other payments and tax deductions. 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 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 – mandatory state tax on income individuals, the list of which includes wages;
- deductions for material damage caused by the employee;
- deductions for overspent vacation days(for laid-off workers);
- alimony;
- payments to repay the loan - upon a written application from the employee;
- deductions in case of overpaid wages.
Additional payments are as follows:
- mandatory or additional bonus established at the enterprise based on labor results in 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. 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 deducting alimony, money to repay a loan, and the like.
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 pay period (year) in full, then average daily earnings 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 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 sick leave closed and provided by the employee to the accounting department or settlement department of the enterprise. More often sick pay the employee receives with the 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 counting error accountant, it is deducted from the employee, but if the salary was inflated due to the accountant’s negligence, the costs will be deducted from the accountant, since it was his fault that the company suffered a loss.
The software product "Enterprise Accounting" contains a subsystem for calculating and paying salaries. This system differs in partial automation. The program does not calculate vacations, sick leave and other accruals, the calculation of which is carried out in a complex way. Therefore, calculating salaries using the 1C: Enterprise Accounting program makes sense only for small enterprises with a fixed salary rate.
Let's look at the process of calculating and paying wages in the 1C: Enterprise Accounting program using a specific example.
Example
LLC "Alice" is engaged in retail trade and has two divisions: administration and sales.The following employees work in the Administration division:
1. Ivanov Vyacheslav Igorevich
Date of birth: 02/01/1965
Position: director
Salary: 40,000 rub.
2. Petrova Svetlana Pavlovna
Date of birth: 10/15/1985
Position: chief accountant
Salary: 30,000 rub.
Standard deductions for children: 114 and 115.
3. Tereshchenkova Inna Viktorovna
Date of birth: 05/20/1982
Position: secretary
Salary: 20,000 rub.
Standard deduction for children: 114.
Costs for salaries of employees of the Administration division are charged to account 26.
The following employees work in the “Sellers” division:
1. Levchenkova Maria Alekseevna
Date of birth: 12/08/1965
Position: salesperson
Salary: 15,000 rub.
2. Petrochenkova Marina Aleksandrovna
Date of birth: 08/07/1986
Position: salesperson
Salary: 15,000 rub.
Costs for salaries of employees of the Administration division are included in account 20.
Entering employee information into the program
In order for the program to correctly calculate employee payroll, personal income tax, and mandatory insurance contributions, the following information about employees must be correctly filled out:1. Date of admission, department, position.
The date of hiring, the department in which the employee is hired, as well as his position are indicated when registering the employee with the personnel document “Hiring”.
2. Type of calculation and rate.
The calculation type is a symbol of the accrual by which the employee’s salary will be calculated. The type of calculation, as well as the amount of this accrual, are indicated in the “Hiring” document.
The amount of accrual specified when hiring will serve as a template for calculating wages, personal income tax and insurance contributions. If the salary subsequently changes, this fact should be documented in the program with the “Personnel Transfer” document.
Particular attention should be paid to the type of calculation. The type of calculation is selected by the user from the plans of calculation types “Accruals of the organization”. By default, in the standard configuration, this plan of calculation types contains one accrual “Salary by day”. The user can add other charges in accordance with the specifics of the company.
Each accrual contained in the plan of calculation types is a template for calculating wages and insurance contributions from this accrual, which defines the following settings: - reflection in accounting, i.e. a template for correspondence of accounts, namely cost accounts to which labor costs will be allocated.
It makes sense to create different accounting templates for different accruals if the wages of each department will be charged to its own expense account.
Thus, to solve the above example, two organization accruals should be created:- Salary Administration;
- Salary Sellers.
- Personal income tax – income code for calculating personal income tax;
- insurance premiums – the procedure for calculating insurance premiums from the amount of this accrual.
The date of birth is indicated on the employee’s card and serves as a mandatory requisite for calculating insurance premiums (for accruals of employees older than 1967, insurance premiums for savings part pensions are not accrued).
4. Standard employee deductions.
Standard deductions are established in the employee’s card and serve to provide benefits when calculating personal income tax.
In “Entering data for personal income tax”, it is necessary to fill in the period from which deductions will be provided, select the correct deduction code, and also add information about the application of deductions. The “Income from previous place of work” tab is used to enter income from the previous place of work if the employee was hired not from the beginning of the year, but previously worked in another organization. This amount is used to calculate the limitation of the provision period standard deductions for children.
Payroll and personal income tax calculation
Once all the required information about the employee has been filled out, you can begin calculating wages and calculating personal income tax.Payroll and personal income tax are calculated using one document, “Payroll for employees.” You can find this document in the “Salary” menu.
It makes sense to calculate payroll separately for each department. For this purpose, to solve the above example, two documents should be created for the administration and the sellers. After the department is selected, you need to click on the “Fill” button and select “List of employees” from the drop-down list.
After this, all employees working in the specified department will appear in the tabular section, the type of calculation and the accrual amount will be entered.
After the document is completed, wages will be calculated, as well as personal income tax amount subject to standard deductions.
Calculation of insurance premiums
Insurance premium rates are supplied with the update, but the rate of contributions for accident insurance is set by the user independently (menu “Salary” - Accounting for personal income tax and taxes (contributions) with payroll - Contribution rate for accident insurance).
In this register, it is extremely important to correctly indicate the period (the first day of the month from which the indicated rate will be applied). Insurance premiums are calculated automatically regulatory operation“Calculation of taxes, contributions from payroll”, which can also be found in the “Salary” menu.
IN this document You should select the correct accrual month and click on the “OK” button. After posting the document, insurance premiums for the amount of accrued wages will be calculated automatically, and the costs of these contributions will be charged to the accounts specified in the calculation form for accruals. 
In the " Insurance premiums calculated" you can see the amount of accrued contributions for each employee. 
You can also view the amounts of accrued insurance premiums using the standard report “Turnover balance sheet for account 69”. 
Payment of wages
You can view the debt to an employee by generating the report “Turnover balance sheet for account 70”.
The credit balance on account 70 at the end of the period reflects the amount of debt the enterprise owes to each employee. This amount is formed by deducting the personal income tax amount from the employee’s total income (credit turnover on account 70 – debit turnover on account 70).
In order to pay wages, it is necessary to generate a payroll slip (menu “Salary” – Salary payment – Salary payout slip).
Before filling out the tabular part of the document you need to:
- Select the month for salary calculation (the statement indicates the first day of the month for which the salary is paid)
- Indicate the payment method (via cashier or bank).
- Indicate the department for which the statement is being generated.
After filling all mandatory details You should click on the “Fill in” button and select “by debt at the end of the month” from the drop-down list. A list of employees will appear in the table section. After filling out the document, you need to click on the “Calculate” button so that the amount intended for payment appears in the “Amount” column.
The “Replace mark with...” button above the tabular part is intended for changing the details “Paid/Not paid/Deposited”.
After saving the document, you can print it payroll, accessible by the “Print” button.
The actual payment of wages is made using the documents “Expense cash order"or "Write off from the current account" depending on the payment method established at the enterprise and specified in the payment statement document.
The payment document is generated on total amount statements for the payment of wages and, when posted, reduces the credit balance of account 70 with analytics for the company’s employees indicated in the statement.
After wages are paid in full, you can generate a report “Turnover balance sheet for account 70” and make sure that there is no longer any debt to employees. 
To quickly track the company’s debt to employees, you can also use the “Organization’s Debt Structure” report, which can be found in the “Salary” menu. 
This report is generated for the period user specified, and contains selection options by employee and organization. Labor cost analysis
In order to analyze labor costs, the 1C: Enterprise Accounting program provides the “Analysis of Labor Costs” report, available to the user from the “Salary” menu.
This report shows the user the amount of accrued wages and the amount of insurance premiums for a certain period, broken down by cost accounts. Analysis of accrued taxes and contributions (Personal Income Tax Analysis)
This report is also available from the “Salary” menu item, and its generation is possible in the following options:1. Personal income tax analysis.
This version of the report shows how much personal income tax was accrued to each employee for a certain period of time, and also indicates the amount of deductions provided.
2. Analysis of the Pension Fund of Russia.This version of the report shows the amount of accruals in favor of employees, highlights the taxable base, generates the amounts of accrued contributions to the insurance and funded part of the pension, and also shows amounts exceeding the limit and accrued contributions from such amounts for a period specified by the user.
3. Analysis of FSS NSThis version of the report shows the amount of income subject to contributions to the Social Insurance Fund from accidents for a certain period of time, and also indicates the amount of accrued contributions.
4. Personal income tax deductions.This report provides the user with information about the deductions provided for each employee for a certain period of time.
5. Payroll taxes.This report shows which payroll taxes were accrued for each employee for a certain period of time.
6. FSS, MHIF.This version of the report shows the amount of accruals in favor of employees, highlights the taxable base, generates the amounts of accrued contributions to the Compulsory Medical Insurance Fund and Social Insurance Fund, and also shows amounts exceeding the limit and accrued contributions from such amounts for a user-defined period.
The economic meaning of the activity of any enterprise is to obtain the maximum possible profit through its commercial activities. This activity is carried out by employees of this structure. Obviously, accounting and wages are those accounting transactions, without which no organization can do, no matter what it does.
IN last years legislators and regulatory authorities began to monitor especially closely the completeness and correctness of these payments and accruals. Now it is especially important to do everything as competently and in a timely manner as possible. The responsibility that legislation places on accounting employees in personnel records has increased significantly.
The procedure for counting and issuing funds
Salary accounting in the Russian Federation is carried out according to the following standards:
- Labor Code of the Russian Federation in the latest edition.
- Tax Code of the Russian Federation in the latest edition.
- PBU 10/99 “Organization expenses”.
- Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”.
- Instructions for using the Chart of Accounts of Enterprises No. 94n 10/31/2000.
- Letters from Rostrud and the Ministry of Finance.
In accordance with the indicated acts, wage accounting is carried out once per month, but there must be at least two payments.
Salaries are calculated in strict accordance with the employment contract on a piece-by-piece basis or on a time-based basis. The amount of time actually worked or the amount of work performed is taken into account.
These values are multiplied by the salary or rate due to the position, bonus payments are made, and personal income tax is withheld. The totality of tariff salaries and bonuses at any enterprise is called the remuneration system. This system is reflected in the economic entity, employment contracts with employees and agreements with them.
It is allowed to pay salaries to the team in cash and. It is permissible, in agreement with employees, to pay for their work at in kind, but not more than 20% of the total amount due.
Procedure and sample calculation
Let’s say that an employee of Astra LLC, Yu. V. Medvedev, got a job at the company on a time-based basis. He was accepted into the organization as a merchandiser with a salary of 32,000 rubles. In November 2018, he worked a full 19 days. The production calendar for 2018 has 20 working days in November.
The salary corresponding to this position should be divided by the number of working days in the month and multiplied by the number of days actually worked:
- 32000/20*19=30400 rubles.
For fulfilling the sales plan, the company has established bonuses in the amount of 5% of revenue in excess of the plan for the entire team of employees (98 people). In November, the sales plan was exceeded by 3,450,000 rubles. We determine the amount of the premium:
- 3450000*5%/98=1760 rubles.
This value should be added to the salary calculated according to the salary:
- 30400+1760=32160 rubles.
In 2015, Yu. V. Medvedev wrote an application to provide him with personal income tax for him (as a citizen dismissed from military service and fulfilling international duty in the Republic of Afghanistan) and two children. Since January, his salary has exceeded 280,000, therefore, deductions for children are no longer provided in 2018, and to find the personal income tax base, only a deduction for the employee should be made:
- 32160-500=31660 rubles.
The remaining amount should be withheld and transferred to the personal income tax budget:
- 31660*13%=4115.80 rubles.
In the accounting department of the enterprise there is performance list to withhold from Yu. V. Medvedev alimony for the maintenance of his minor daughter in the amount of 25% of all earnings after tax. The amount of alimony should be determined, withheld from the employee and transferred to the bank account specified in the writ of execution:
- (32160-4115.80)*25%=7011.05 rubles.
In mid-November, Medvedev received an advance payment of 10,000 to his card account. It should also be deducted from the funds due for payment:
- 32160-4115.8-7011.05-10000=11033.15 rubles.
In total, for November 2018, Yu. V. Medvedev is supposed to pay 11,033.15 rubles.
You can learn all the complexities and nuances of this procedure from the following video:
Payroll calculation
Often accountants and HR officers of an enterprise need the size of the wage fund (WF). This figure may be needed to fill out many forms of statistical, tax, accounting and management reporting.
The payroll represents the amount of all accruals made in the organization in favor of the team in cash and in kind. It includes the following items:
- Salaries based on salaries and tariffs for employees.
- Salary calculated according to production standards based on the piecework system.
- Salary paid in kind. Such payments are taken into account in ruble equivalent at average market prices.
- All types of incentive and incentive allowances and bonuses.
- Compensation payments for overtime or special conditions labor, as well as all other compensation accrued to personnel.
- Cash payments in the form of .
- Payments for fuel, food, housing, if they are systematic. The cost of gifts to employees and members of their families, shares, vouchers. These payments are recorded at market prices.
Features of calculating piecework wages
It implies payments at rates for a separate unit of product (work, service) produced by an employee. That is, it is not the fact of being at the workplace for some time that is paid, but the resulting result of labor activity.
There are the following types:
- Simple piecework the form implies charges for each separately completed unit of production according to the tariffs adopted by the enterprise. This system implies the presence of production standards and criteria for recognizing products as suitable. For marriage due to the fault of the employee, no payment is accrued.
- Piece-bonus In addition to the above principles, it also implies the presence of bonus payments for the quality of the product, for larger volumes accepted standards, for the cost of less materials.
- Piece-progressive the system contains two different sets of prices: basic and increased. The latter are used in relation to products produced in excess of planned quantities.
- Indirect piecework regulates not only the amount of goods produced by each individual worker, but also the percentage of his participation in the total mass. The so-called KTU (labor participation rate) is common here.
- Chord similar in essence to brigade contracting. It creates an assignment and a wage fund for a specific task, which is subsequently divided among all employees in proportion to the contribution of each.
Documenting
Primary documents for salary accounting are unified forms and developed by the organization itself. This provision is provided for in the new accounting law. If an accountant independently develops document forms, this must be reflected in accounting policy enterprises. Such registers must contain all mandatory details.
The storage periods for personnel documents are the longest among all accounting documentation. Registers containing information about work experience, working conditions, wage payments, the enterprise is obliged store for 75 years. Therefore, the requirements for the competent preparation and recording of such papers are extremely high.
Today we will consolidate the previously written information in practice, consider an example of payroll.
Payroll example
We have five employees at our enterprise; we need to calculate and pay their salaries, for example, for the month of May, which has 21 working days.
To calculate wages, we will need data on the salary established for each employee, personal income tax deductions due to them and the number of days worked in May. In addition, information about the total salary accrued since the beginning of the year will be useful.
Employee data: (click to expand)
Employee's last name | Salary | Deductions | Number of days worked in May |
| 70000 | 2 children | ||
| 20000 | 500 rub., 1 child | ||
Nikiforov | 24000 | 3000 rub., 2 children | |
| 16000 | 2 children | ||
| 16000 | 500 rub., no children |
Starting from the beginning of the year until the month of May, all employees worked all months in full; the regional coefficient in our salary calculation example will be taken equal to 15%. Let me remind you that data on days worked is taken from the working time sheet; a sample of this document can be found.
Let's consider the first employee Ivanov.
1) Determine the salary for the time worked
In May, he worked 20 days out of the required 21.
Salary for hours worked is determined as Salary * Days worked / 21 = 70,000 *
Ivanov received a salary = 70,000 * 20 / 21 = 66,667 rubles.
2) Determine the required deductions
Since the beginning of the year, he has been accrued a salary of 322,000 rubles, so he is no longer entitled to deductions for children. Let me remind you that children’s deductions are valid until the employee’s salary, calculated from the beginning of the calendar year, has not reached 280,000 rubles.
3) We calculate wages taking into account the regional coefficient
Salary = 66667 + 66667 * 15% = 76667 rub.
4) We calculate personal income tax
Personal income tax = (Accrued salary - Deductions) * 13% = (76667 - 0) * 13% = 9967 rub.
5) We calculate the salary that we will pay to the employee:
Salary payable = Accrued salary - personal income tax = 76667 - 9967 = 66700 rub.
Calculations are carried out similarly for all other employees.
All calculations for calculating and calculating salaries for all five employees are summarized in the table below: (click to expand)
| Full name | Salary since the beginning of the year | Salary | Exhausted days in May | Salary for work time | Accrual salary | Deductions | Personal income tax (Salary - Deductions) * 13% | To payoff |
Ivanov | 322000 | 70000 | 20 | 66667 | 76667 | 0 | 9967 | 66700 |
Petrov | 92000 | 20000 | 21 | 20000 | 23000 | 1900 | 2743 | 20257 |
Nikiforov | 110400 | 24000 | 21 | 24000 | 27600 | 5800 | 2834 | 24766 |
Burkov | 73600 | 16000 | 21 | 16000 | 18400 | 2800 | 2028 | 16372 |
Krainov | 73600 | 16000 | 10 | 7619 | 8762 | 500 | 1074 | 7688 |
Total | 154429 | 18646 | 135783 |
In practice, when calculating and calculating salaries, fill in primary document - payslip form T51, a sample of which can be downloaded.
Based on the results of calculations, the total amount of the accrued salary and the salary intended for payment is calculated.
Calculation of insurance premiums
In the following articles, we will look at how vacation pay is calculated at an enterprise and provide examples of calculation.
Video lesson “The procedure for paying wages to employees of an organization”
Video lesson from the teacher of the training center “Accounting and tax accounting for dummies”, chief accountant Gandeva N.V. To watch the video click below ⇓