The procedure for the payment of monetary remuneration for work is regulated Russian legislation. We will tell in the article how to calculate salaries and what formula for calculating salaries is used depending on the type of employee remuneration system.

Payroll: regulatory framework

The calculation of the amount of financial remuneration for the work done is based on the regulations of the state and the company, as well as in accordance with the personnel documentation of the company.

To the internal papers of the company, necessary to make a settlement wages in 2017 include:

• employment contract;
• certificates of work performed and other documents confirming the work performed;
• disciplinary orders;
• other papers.

The amount of remuneration for work is prescribed in the contract when hiring an employee and in the order for admission to the state. These documents may also indicate the amount and conditions for receiving incentive payments.

The main regulations, according to which the salary of 2017 is calculated, are Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation No. 922 of December 24, 2007

How to calculate salary per month?

How wages are calculated depends on the form in which employees are paid. There are two such forms: piecework and time-based. The latter is the most common and is used wherever reasonable.

The time-based form is based on a specific rate (salary, daily or hourly rate) with the possible addition of other remuneration. For example, an employee may be paid a certain amount for harmfulness or high qualifications. When calculating to determine the time actually worked by an employee, data is taken from the time sheet.

The formula for calculating wages depends on the type of time system used in the organization. Let's consider each.

Salary

Salary \u003d Salary / Number of working days in a month x Actual days worked.

Employee Payroll - Calculation Example

Let's say that the salary is 25,000 rubles, there were 20 working days in a month, the employee was not present for one day for family reasons. The salary will be:

25,000 / 20 x 19 \u003d 23,750 rubles.

Daily rate

Salary \u003d Daily rate x Worked days in fact.

Let's say the rate is 1600 rubles, there were 18 working days in a month, on one of which the employee took a day off without paying.

Payroll calculation for full month will be like this: 1600 x 17 \u003d 27,200 rubles.

Hourly rate

Salary = Hourly rate x Hours actually worked.

Consider an example

The hourly rate is 200 rubles. with an eight hour work day. There were 20 working days in a month, 2 of which the employee was not at work without saving pay.

The calculation will be as follows: 200 x 8 x 18 = 28,800 rubles.

Piecework pay depends on the personal performance of the employee. How to calculate the salary in this case? The formula also depends on the type of payment system.

Direct piecework

Salary \u003d Quantity of products x Cost of a unit of production.

For example, payment for processing a unit of production is 30 rubles, for assembly - 50 rubles. The worker produced 150 units. The calculation will be like this:

150 x 30 + 150 x 50 \u003d 12,000 rubles.

Piecework premium

Salary \u003d Quantity of products x Cost of a unit of production + Bonus.

For example, the initial conditions are the same as in the previous case, but an additional bonus of 50% is paid to the employee.

We get the calculation: 12,000 + 12,000 x 50% = 18,000 rubles.

piece-progressive

Salary \u003d Quantity of products within the norm x Unit cost + Quantity of products above the norm x Increased cost units.

Let's say the norm is 300 pcs. at a cost of 30 rubles. If exceeded, the unit cost rises to 60 rubles. An employee made 800 units of products in a month.

The calculation will be as follows: 300 x 30 + 500 x 60 \u003d 39,000 rubles.

In addition to these types, there is also an indirect system. There is no formula for it, since the company sets it at its own discretion.

The above examples also show how to calculate the salary for an incomplete month. Plus, it is necessary to take into account other payments due to the employee. These can be sick leave, business trips, etc. According to the Labor Code of the Russian Federation, the calculations of such remuneration are based on the average monthly earnings.

When calculating average earnings, the billing period is 12 months. However, the collective agreement of the company may establish a different period.

The calculation and payment of wages are made in two statements: in the form of T-51 and T-49. According to the results, it is necessary to calculate not only the salary itself, but also the accrued personal income tax.

Calculation of salary upon dismissal

Registration of the dismissal of an employee and the calculation of wages occur on the basis of an order to terminate the employment contract. Unless otherwise provided by law, the employee is paid:

1. Salary on the day of dismissal.
2. severance pay.
3. Average monthly salary.

Wages will be calculated based on actual hours worked. Please note that severance pay is not taxable. income tax within certain limits.

Salary recalculation

You may need to recalculate wages in the following cases:

1. With an increase or decrease in wages.
2. If the salary was paid in excess.
3. The calculation was made in error.

The procedure for calculating wages, established by law, allows you to make adjustments to accruals. Recalculation of wages occurs on the basis of an order. There are no time limits for this. However, if the employee was dismissed, recalculation can only be made within three months from the moment the employee or accountant finds out about the error.

The payment of remuneration to the personnel of the enterprise is based on the use of the payroll formula. The total amount depends on accepted system wages, the amount of time worked, established coefficients, surcharges, allowances, tax deductions and other factors affecting the accrual. They are installed in legislative order or by each employer independently in the LNA (local regulations).

According to the Labor Code of the Russian Federation, the terms of remuneration, including the amount of salary or rate, must be fixed in an employment contract when a person is hired (Article 57). To determine the exact amount of remuneration, it is necessary to take into account the value of the current minimum wage, the payment system (piecework, time, salary, using tariff scale etc.), types of deductions, types of compensations and additional payments adopted by the Regulation on wages at the enterprise.

Important! An employment contract (individual or collective) must contain a specific amount of the employee's earnings, and not just a reference to the staffing table (Rostrud Letter dated March 19, 2012 No. 395-6-1).

What is the salary

A simple payroll formula consists of 3 elements: the employee's salary, the number of days fully worked, and the amount of personal income tax to be withheld. But in addition to "bare" salaries, the accrual of remuneration depends on the accepted conditions for remuneration at the enterprise. LNA may provide for the following payments:

• Direct salary.
• Compensatory surcharges - allowances for seniority, combination of professions, position, rank, length of service, work in difficult / harmful / dangerous conditions, employment on holidays / weekends, overtime / night time, etc.
• Incentive payments - annual, quarterly or monthly bonuses, allowances for overfulfillment of the plan, compliance with the quality of production, compliance with official duties and labor discipline, etc.
• Territorial coefficient - set in relation to special climatic or territorial zones of the Russian Federation.

To know exactly how to calculate wages, you need to take into account all the conditions for calculating remuneration adopted by the employer's personnel policy. Ultimately, most of the earnings payable "in hand" consists of various additional payments, allowances and bonuses. Some incentives and compensations are set for all staff, some for certain categories of employees. In some situations, surcharges are calculated as a fixed amount of salary, in others - as a percentage of salary or hours worked for reporting period. Motivation policy is developed by organizations individually, depending on the nuances of the activity.

Types of deductions

When you need to find out how the monthly salary is calculated, the second important point are retentions. An employee may have obligations for alimony and other penalties, receive advances, receive reduction factors according to the LNA or penalties for various reasons. When calculating deductible amounts, keep in mind that:

1. The salary system of remuneration for labor is distinguished by a fixed unchanged size - the number of production working days per month cannot reduce the salary established by labor conditions. The exception is the time system.
2. The amount of income tax is calculated from total amount, accrued for payment, that is, after all surcharges, allowances and coefficients. This rule applies to income in cash, as well as natural form. Current rate tax - 13%, when determining the amount of deduction in relation to certain categories of employees (persons with children, Chernobyl victims and others), tax deductions are applied.
3. The total amount of deductions from earnings cannot exceed 20%, except for special rules for alimony - up to 70%, penalties for enforcement orders - up to 50%.

Note! Errors in payroll calculations with personnel violate the rights of employees, and information about all types of accruals and deductions must be made before each payment of earnings in the approved form.

Payroll calculation for employees - example

The salary calculation algorithm is one of the easiest. This remuneration system provides for settlements with the staff in a fixed amount based on the established monthly salaries. If the accrual of surcharges and allowances is implied, adjustments are made for the corresponding amounts, taking into account the due deductions.

So how to correctly calculate the salary for employees whose work is not subject to quantitative or temporal assessment? The main criterion is the full working out of the officially established production time norm. In this case, the amount of salary implies accrued earnings without withholding personal income tax and other payments.

Payroll calculation - formula:

ZP \u003d Salary for the month x Actual days worked / Number of working days according to the production calendar

The practical application can be seen from the payroll example:

The organization "Technology" has a 5-day work week. Salary of the manager Maksimenko V.I. is 45,000 rubles. Suppose that in September he worked out all the required days in full, and in October he took leave without pay for valid family reasons from October 1 to 9. How to calculate employee salary for September and October? In this situation, earnings for September = 45,000 rubles (45,000 x 22/22). Earnings for October \u003d 34,286 rubles (45,000 x 16 / 21), and 16 working days are calculated as follows: 21 days according to the production calendar - 5 unworked days \u003d 16.

The order of work and calculation of payment on weekends and holidays is regulated by stat. 113 and 153 of the Labor Code. At the same time, a minimum double amount of payments is set compared to the usual one. Or, at the request of the employee, he is given one additional day of rest for each worked.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

The state power in our country acts as a guarantor of labor relations - it exercises control over the correct calculation of wages, its accrual and over the timeliness of its payment by employers. All regulations relating to this procedure, as well as the relationship between employees and management regarding wages, are regulated Labor Code RF. In accordance with its article No. 136, all employees must receive their due remuneration for work twice a month. It is the interpretation of this clearly defined legal norm that is often made incorrectly: the vast majority of enterprises practice the issuance of advance payments and wages themselves, although the Labor Code of the Russian Federation speaks of issuing wages twice a month. Accordingly, if employees in an organization still receive an advance (a small amount of money by which the size of the issued salary is reduced), then all procedures related to the procedure for its accrual and the timing of issuance should be strictly stipulated and fixed by local regulatory internal documents, as well as agreed with the bank and federal treasury. A distinctive feature of the advance is a fixed amount that does not depend on the number of hours worked by the employee and the salary of the employee. How much money employees will receive as an advance monthly is determined by the company's management.

Forms of remuneration as the main factor influencing the procedure for calculating wages

The choice of the form of remuneration (time or piecework) for employees state enterprises lies on the shoulders of the relevant government agencies, while in private companies this decision is made by the management. In any case, the procedure for calculating and issuing remuneration for work must be carried out in full compliance with all the norms of the Labor Code of the Russian Federation.

Time wages, as it is easy to see from the name, provides for the issuance of remuneration for work in direct proportion to the number of hours worked by the employee. Also, the amount of the issued amount is seriously influenced by factors such as the qualifications of the employee and the salary established for a particular staff unit. Accounting for working time (for the subsequent calculation of the number of hours worked) is kept in the report card by an authorized employee. This document contains the following information:

• the number of hours worked for each working day;
• the number of night hours (if the functionality provides for work at night);
• the number of hours worked on holidays / weekends (if any);
• work absences (both for valid reasons, for example, due to temporary disability, and for disrespectful reasons - due to absenteeism or suspension from work).

It is the time sheet that acts as the main document for calculating salaries, therefore it must necessarily comply with the T-13 form and the requirements of the law, have all the proper details and be filled out correctly and correctly.

As for piecework wages, it directly depends on the amount of work performed or on the number of products produced. As part of the calculation procedure, the following indicators are taken as the basis:

• prices established by the enterprise for manufactured products / work performed;
• the amount of work performed by the employee (the volume of output produced by him).

To fix the second parameter, special accounting documents which are conducted by site foremen, foremen, shift supervisors or other employees, if such a function is assigned to them. Form primary documents, where this indicator is reflected, as a rule, is developed by the management of the enterprise (there is no single standard). Since the rates for a particular type of work/product produced are constant, in order to calculate the wages of workers, it is necessary to multiply the quantity of work performed or output produced by the corresponding piece rate.

A variation of this form of remuneration is a piece-bonus form, in which the employee's earnings are made up of payment for the work actually performed and a bonus, either set as a certain percentage of the output, or fixed. Another option is indirect piecework wages, used by those companies that have ancillary / service production necessary for the implementation of the main activity. The essence of this system is as follows: employees of auxiliary production receive wages at the rate of a certain percentage of the total amount of earnings of employees of the main production.

Companies that employ mainly production teams often pay wages on a piece-rate basis based on rates that in turn depend on the amount of product produced in a particular period. And the brigades receive wages according to a piece system: the entire amount is divided among the members of the brigade in proportion to the time worked by each employee.

Wage fund (POT): how to form it correctly

Calculation of the payroll is a mandatory procedure that subsequently allows you to correctly issue the due salary to employees. FOT includes the following:

• accrued amounts of remuneration (in kind and in cash) and payments for unworked time (study leave, work of minors, forced absenteeism, downtime that occurred through no fault of the employee);
• if any - allowances, additional payments, remuneration, incentive and bonus payments (one-time bonuses, allowances for length of service, financial assistance, lump-sum bonuses based on performance, payment for parental leave, compensation for unused vacation);
• if it is provided - compensation for accommodation, meals, fuel and lubricants.

In general, depending on the organization, the procedure for calculating the payroll may be different, but invariably it includes such indicators as the planned amount of working time, the volume of production at tariff rates and piece rates. Most often, payroll planning occurs according to certain categories workers, each with its own pay system. Accordingly, on each manufacturing plant it is necessary to separately plan the wage fund for a number of categories:

• managers,
• specialists,
• employees,
• piecework workers,
• temporary workers.

After that, the summation calculates the size general fund wages.

Nuances of the payroll procedure

To understand the features of the calculation procedure, it is advisable to consider two options for remuneration - in accordance with the Labor Code of the Russian Federation (twice a month) and in accordance with accepted local regulations(advance + actual salary).

In the first case, all documents necessary for the correct calculation of salaries must be submitted to the accounting department twice a month. As for taxation and other deductions, according to article 226 of the Tax Code of the Russian Federation, personal income tax and UST are payable once a month, and contributions to Pension Fund- two.

In the second case, all the required documents are transferred to the accounting department once a month. An advance payment is not considered wages (and, accordingly, an object of taxation), therefore, when it is issued, neither taxes nor social security contributions are paid. Subsequently, according to the results of the month, a salary is accrued, which serves as the basis for taxes and fees to the pension fund and the Social Insurance Fund.

Payroll Example

For example, you can try to make a simple calculation of remuneration for the work of an employee with time earnings. Let his salary be 15 thousand rubles a month, and the size standard deduction(in accordance with the law) - 400 rubles per month.

The calculation of personal income tax is carried out according to the formula: (salary - deduction (400 rubles)) x 13 / 100.
With the selected initial data, it looks like this: (15,000 - 400) x 13 / 100 = 1,898 rubles.
Now, after calculating the personal income tax, you can calculate the wages to be issued to the employee: salary - personal income tax:
15,000 - 1,898 = 13,102 rubles.

The result obtained is valid if the employee worked all the due days of the month, otherwise the total will be less. To calculate it, you must first calculate the cost of days worked based on the employee's salary. Let's say that the employee was on sick leave and worked only 15 of the 21 working days of the month.

First action: 1,5000 / 21 x 15 = 10,714.29 rubles.
Calculation of personal income tax: (10,714.29 - 400) x 13/100 = 1,341 rubles.
Calculation of the amount to be issued: 10,714.29 - 1,341 = 9,373.29 rubles.

Of course, if the company provides for additional payments, if the employee is entitled to other tax deductions, all this is also taken into account when calculating wages. As well as possible deductions from the accrued salary.

A little about taxes and payroll deductions

At any enterprise, the amount of accrued wages and the amount that the employee eventually receives in his hands do not match: the second number is less. This happens due to the fact that real wages is the difference between the salary accrued and the amount to be withheld. In accordance with Article 137 of the Labor Code of the Russian Federation, several types of possible deductions are distinguished:

• income tax individuals(currently it is 13% of all accrued income);
• other taxes and payroll deductions;
• an advance paid to an employee;
• alimony on writ of execution;
• compensation for material damage;
• compensation for unworked vacation days (withheld upon dismissal of an employee until the end of holiday period if the retiring person has already received paid leave);
• overpayments resulting from calculation errors;
• accountable amounts not returned by the employee in a timely manner to the cash desk of the enterprise;
• deductions in favor of repayment of loans, insurance premiums (based on the application of the employee).

Before calculating the salary for issuance, you need to take into account that personal income tax is not charged on the amount of tax deductions both for the employee himself and for each of his children under 18 years old (if we are talking about a full-time student, then up to 24 years old). In addition, certain categories of citizens are allocated for which certain tax deductions are provided.

Thus, the employee of the enterprise receives the amount of accrued wages, which has decreased by the size of all deductions. However, it is impossible to “hold” indefinitely, leaving the employee completely without remuneration, even if all deductions are legal. In accordance with the Labor Code of the Russian Federation, the maximum allowable amount of deductions is 20% of accrued wages. In some cases, the threshold rises to 50%, but this is the maximum possible figure, which is prohibited by law to increase (even if it is necessary to withhold a certain amount on writ of execution).

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 operations without which no organization can do, no matter what it does.

IN last years legislators and regulatory authorities began to closely monitor the completeness and correctness of these payments and charges. Now it is especially important to do everything as competently and in a timely manner as possible. The responsibility that the legislation imposes on accounting staff in personnel accounting has increased significantly.

The procedure for counting and issuing funds

Salary accounting in the Russian Federation is carried out in accordance with 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 "Expenses of the organization".
• Federal Law of December 6, 2011 No. 402-FZ "On Accounting".
• Instructions for the application of the Chart of Accounts of Enterprises No. 94n 10/31/2000.
• Letters from Rostrud and the Ministry of Finance.

In accordance with the designated acts, accounting for wages is carried out once a month, but payments must be at least two.

The calculation of wages is carried out in strict adherence to the employment contract on a piece-work or 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, personal income tax is withheld. The totality of tariff salaries and bonuses in any enterprise is called the wage system. This system is reflected in the economic entity, employment contracts with employees and agreements to 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 in kind, but not more than 20% of the total amount due.

Procedure and sample calculation

Suppose an employee of Astra LLC Medvedev Yu. V. got a job at the enterprise on a time basis. He was accepted into the organization as a commodity specialist with a salary of 32,000 rubles. In November 2018, he worked a full 19 days. In the production calendar for 2018, there are 20 working days in November.

The salary corresponding to this position should be divided by the number of working days in a month and multiplied by the number of days actually worked:

• 32000/20*19=30400 rubles.

For the implementation of the sales plan at the enterprise, bonuses are set in accordance with the amount of 5% of the proceeds 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. Determine the amount of the premium:

• 3450000 * 5% / 98 = 1760 rubles.

This amount should be added to the salary calculated according to the salary:

• 30400+1760=32160 rubles.

In 2015, Yu. V. Medvedev wrote an application for granting him personal income tax on him (as a citizen dismissed from military service and performing international duty in the Republic of Afghanistan) and two children. Since January, his salary has exceeded 280,000, therefore, deductions for children in 2018 are no longer provided, and in order to find the base for personal income tax, only a deduction for the employee should be made:

• 32160-500=31660 rubles.

From the remaining amount, you should withhold and transfer to the personal income tax budget:

• 31660 * 13% \u003d 4115.80 rubles.

In the accounting department of the company is performance list to deduct from Yu. V. Medvedev alimony for the maintenance of his minor daughter in the amount of 25% of all earnings after tax. It is necessary to determine the amount of alimony, withhold them from the employee and transfer them to the current account indicated in the writ of execution:

• (32160-4115.80) * 25% = 7011.05 rubles.

In mid-November, an advance payment of 10,000 was transferred to Medvedev's card account. It should also be deducted from the funds due:

• 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 personnel officers of an enterprise need the amount of the payroll fund (FZP). This figure may be needed to fill in many forms of statistical, tax, accounting and management reporting.

The wage bill is the amount of all accruals made in the organization in favor of the team in cash and in kind. It includes the following items:

• Salary for salaries and tariffs for employees for.
• Salary accrued according to the norms of output on the piecework system.
• Salary in kind. Such payments are accounted for in ruble terms at average market prices.
• All types of incentive and incentive allowances and bonuses.
• Compensation for overtime or special conditions labour, as well as all other compensation accrued to the staff.
• 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, promotions, vouchers. These payments are recorded at market prices.

Features of calculating piecework wages

It implies payments at rates for a separate unit of products (works, services) produced by an employee. That is, it is not the fact of being at the workplace for some time that is paid, but the result of labor activity.

There are the following types:

• Simple piecework the form implies accruals for each separately completed unit of production at the rates adopted at the enterprise. This system implies the existence of production standards and criteria for recognizing products as suitable. For marriage due to the fault of the employee, the payment is not charged.
• Piecework premium in addition to the above principles, it also implies the presence of bonus payments for the quality of the product, for the volume more accepted norms, for the cost of fewer 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 the planned values.
• 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 widespread here.
• chord similar in essence to a brigade contract. It forms a chord task and a wage fund for a specific task, which is subsequently divided among all employees in proportion to the contribution of each.

Documenting

Primary payroll documents are unified forms and developed by the organization itself. Such a norm is provided for in the new law on accounting. If the accountant independently develops document forms, this must be reflected in accounting policy enterprises. All required details must be present in such registers.

The retention periods for personnel documents are the highest among all accounting records. Registers containing information about seniority, working conditions, payment of wages, the enterprise is obliged store 75 years. Therefore, the requirements for the competent preparation and accounting of such papers are extremely high.

How to calculate the standard salary for an employee who wants to independently double-check the calculation in the accounting department? When a person is hired, a salary is negotiated. in addition to it, when calculating salaries, coefficients are taken into account, as well as the number of days worked by him and other factors that can somehow affect its final size. They are what we are talking about.

What you need to know in order to accurately and correctly calculate the salary?

When applying for a job, an applicant for a job must negotiate with his employer the amount wages labor. And if an employee hears the size of the amount, he does not always think that in fact the payment will be different. The amount of money that is negotiated at the time of employment is salary (a fixed amount of wages). And it will show up in the contract. But how much an employee will actually receive depends on a host of other factors.

What you should pay attention to	Income taxes are deducted from the employee's funds, and the employer makes the insurance premium from other funds. An employee can receive an advance. The employee may also have obligations to pay child support or other monetary payments. Allowances and coefficients can be applied to the salary of an employee of an enterprise, bonuses and other additional payments can be accrued to him.
What is the calculation formula	The most simple formula includes 3 items: the number of days worked; salary amount; income tax. The salary is divided by the number of workers. days in a month, then multiply by the number of days worked.

If an employee of the enterprise does not have to make payments (for example, alimony) and they do not make additional payments, then the salary is calculated as follows:

From received sum of money deduct tax (in the Russian Federation, personal income tax is 13%)

Consider one example

The employee's salary is 30 thousand rubles. In his worked month, he had 23 working days in a month. The employee took 3 days without saving his wages, therefore - he worked 20 days this month. The payroll then looks like this:

30,000 should be divided by 23 and multiplied by 20 = 26,086 rubles. (salary before personal income tax);
26,086 minus 13% = 22,695 rubles. (salary paid out).

However, in practice, such simple calculations practically do not happen. Employees are often paid bonuses, as well as various allowances and compensations. Let's assume that an employee receives a monthly bonus of 25% of the salary in addition to the usual salary of 30 thousand rubles. And he worked 20 days instead of 23 in a month. Then his calculation will look like:

Salary plus bonus (30,000 plus 7,500) = 37,500 rubles. (wage);
37,500 divided by 23 and multiplied by 20 = 32,608 rubles. (salary without personal income tax);
32,608 minus 13% = 28,369 rubles. (salary handed out).

In cases where an employee of the enterprise has the right to receive tax deduction, in advance, pre-calculate the tax, and after that it is deducted from his salary. For example, if the salary is 30 thousand rubles and the employee worked all the days, then he has the right to deduct 800 rubles. Then the calculation will be like this:

30,000 minus 800 \u003d 29,200 times 13% \u003d 3,796 rubles. (personal income tax after applying the deduction);
30,000 minus 3,796 = 26,200 rubles. (wage).

In regions where working conditions are considered special, a district coefficient is charged on salaries. Do not confuse it with allowances for End Server employees. The territory of the district coefficient is wider.

The size of this coefficient is set Russian government for each region and normative act not here

Each region has its own regulation. The smallest coefficient - 1, 15 - in the same Vologda region and in most regions of the Urals.

Such a district coefficient is applied to the actual amount of wages up to personal income tax deduction. For calculation, the salary should be summed up with allowances and bonuses, with the exception of one-time cash payments(such as material aid or sick leave), and multiply the total by this coefficient. For example, with an employee's salary of 30,000 and add a bonus of 7,500 rubles, the calculation will be:

(30,000 plus 7,500) multiply by 1.15 = 43,125 rubles. (salary before personal income tax);
43,125 minus 13% = 37,518 rubles (in hand).

An example of a classic payroll calculation

We will calculate wages for August and September. The employee is set a monthly salary of 65,000 rubles.
In August, the employee worked independently for a full month, and from September 9 to 13, he was granted unpaid leave for family reasons.

In this case, the employee's salary for August is 65,000 rubles (65,000 divided by 23), and for September, 56,136 rubles. (65,000 divided by 22 (22-3)).

Salary calculation example

On August 1, Ivanov's salary was 25,000 rubles. In the summer of August 15, he was transferred to a higher and paid specialist position and his salary was increased to 30,000 rubles.

There were 23 working days in August:

from the beginning of the month to August 14, there were 10 slaves. days;
from August 15 to August 31, there were 13 slaves. days.
The accountant calculated the salary for each month of these periods. For the time period from August 1 to August 14 (taking into account the old official salary), the accountant calculated the amount:

25 000 rub. : 23 days for 10 days = 10,869 rubles.

30 000 rub: 23 days for 13 days = 16,956 rubles.

The total salary for August was:

RUB 10,869 plus 16,956 rubles. = 27,826 rubles.

Example #2

An employee works in shifts and is paid by the hour. His salary depends on the number of hours at the workplace and the norm of working hours. Pirogov, the driver of LLC "Master", has a total time record. The accounting period is 1 month, the hourly rate is 180 rubles. The norm for August is 184 hours. However, from 18 to 25 August, the driver took a vacation at his own expense. For this period, based on the work schedule of this employee, there were 48 slaves. hours. So, his norm was 136 hours. That's how much he did.

How is a part-time salary calculated?

Example #3

Mikeshin's salary is 20 thousand rubles. There are 23 business days this month

Then the size of Mikeshin's wages is calculated:

20000 divide by 2319 and subtract 13%*(20000/23*19).

20000+4000=24000 rub. - the amount of payment for one working month.

Let us assume that under the same conditions Mikeshin is entitled to a tax deduction in the amount of 800 rubles. Then:

24,000/23 * 19 = 19,826 rubles - wages for the days he worked without personal income tax.

319826-800=19026 rubles - tax base

19026 * 13% = 2473 rubles - personal income tax

19826-2473 = 17352 rubles - Mikeshin will receive in his arms.