Currently, payroll calculations are usually carried out using specialized accounting programs. But this does not exempt you from the need to know the basic rules and principles of payroll calculation, because even the program can make mistakes. And that means you need to be able to check her calculations. We will tell you how to calculate wages based on salary in our material.
Salary system of remuneration
Salary remuneration is one of the most simple systems from a salary calculation point of view. Salary is understood as a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month, without taking into account compensation, incentives and social payments (Part 3 of Article 129 of the Labor Code of the Russian Federation). The salary system of remuneration, as a rule, is established for employees whose work results cannot be quantitatively measured and assessed. Therefore, the main criterion for calculating the full salary is compliance with the working hours and labor standards, i.e. working the full number of working days in billing period based on the agreed working hours.
In this case, salary does not mean the amount that the employee will receive “in hand” when working a full month, but the amount to be accrued from which personal income tax will be withheld, as well as other deductions made in accordance with the law or the application of the employee himself (for example, alimony or loan repayment).
How to determine monthly salary: calculation formula
To determine the monthly wages earned by an employee based on salary, you can use the following formula:
Example of calculating wages based on salary
An employee of the organization has a monthly salary of 65,000 rubles for a five-day working week. We will calculate wages in 2016 for August and September.
Many novice accountants and individual entrepreneurs are faced with a problem correct calculation wages for its employees. In fact, there is nothing difficult about this if you know salary calculation formulas and be able to apply them. In this article we will look at general principles formation of wages, its calculation and payment, and also give some examples.
Introduction
Salary is payment to an employee for work done or time worked. The Constitution and the state guarantee that any working person must receive a salary on time and in full - for this the employer bears administrative and criminal responsibility.
Salary is paid twice a month
It is calculated according to the work time sheet by an accountant or entrepreneur based on the following current regulations:
- Collective or individual agreement with an employee.
- Labor internal regulations.
- Regulations on remuneration for work.
- Employment agreement.
- Staffing schedule.
- Various regulatory documents, working at the enterprise.
There are two main types of wages: time-based, that is, for working hours, and piece-rate, for work done. The first option implies the presence of a certain salary, depending on the position, experience and qualifications (its amount is specified in staffing table). The second option involves payment for production: for example, 100 parts, a completed project, 10 software installations, etc.
General provisions
Next we will look atand what determines its size. Salary is minimum bid, which a person receives in any case. But the salary size may be higher, since coefficients for length of service, extracurricular work, bonuses, and achievements are added to the basic salary. high results etc. Payment of salary is carried out twice a month in accordance with legal requirements- This norm cannot be violated. Payment is made as follows:
- Advance payment and remaining payment. The advance is paid before the 15th of the new month, usually it is a quarter or a third of the total amount. Then, at the end of the month, the hours worked are calculated and the employee receives the remaining salary. The salary itself can be fixed (in this case it is easier to calculate, for example, on the 10th the employee is paid 10 thousand in advance, and on the 30th - 20 thousand with a total salary of 30,000 rubles).
- Wages are divided into two parts and paid in the first and second half of the month. In this case it is necessary correctly calculate monthly salary (usually the calculation is made based on hours actually worked or for work done. In this case, wages are divided into 2 parts and paid every two weeks. As a rule, similar method payment is used in labor or collective agreements with employees.
Which option to choose depends on the wishes of the management and the convenience of calculation. Both the first and second options are absolutely legal.
Various formulas are used for calculation
How to calculate salary payments
Let's take a closer lookand don't make a mistake. The calculation is made on the basis of the monthly salary or the current tariff rate, or the number of hours worked. When an employee works full time, he receives a monthly salary plus a bonus if necessary. If he works part-time or goes on unpaid leave, then the actual time worked is calculated using the following formula:Z=DxS, where Z is the salary amount, D is the calendar days worked, C is the daily rate at the current tariff. If an hourly rate is used, hours worked are used instead of days, and hourly rates are used instead of a daily rate.
People who work on a salary receive only that plus a bonus. If they do not work for a full month, then the calculation is made using the following formula: ZP=O/N×F, where ZP is wages, O is the amount of salary, N is the sum of working days in a given month, F is the actual time worked by the employee.
These formulas are used to calculate actual wages without taking into account bonuses and allowances (it is calculated individually). 13 percent of the resulting salary is deducted for personal income tax, and the remainder is transferred to the employee. Issue occurs either at the cash desk or on a card.
How to correctly calculate the average monthly salary
- Compensation for unused vacation, amount of vacation pay, amount of compensation upon dismissal.
- Compensation while on a business trip.
- Benefits for temporary or total disability.
- Severance pay, benefits for reduction or termination of an employment contract.
- Compensation for downtime caused by force majeure or the fault of the employer.
The calculation is also carried out at the request of banks, statements, executive services and other enterprises. This amount does not include various compensations and payments - only what was calculated for the employee in the form of salary (and without calculated personal income tax).
When calculating, do not forget about the 13% personal income tax
This does not include:
- Funeral benefits.
- Child care benefits.
- Payments made in connection with loss of ability to work.
- Payments made in connection with maternity.
- One-time assistance for treatment, vacation or other reasons.
- Various compensations for mobile phone, travel, food, housing and communal services, etc.
Attention! To correctly calculate the average monthly salary, take the salary for the entire last year, benefits and payments are subtracted from it, and the resulting number is divided by the number of calendar months (provided that the employee has fully worked them).
How is the average salary calculated?
Next we will consider salary calculation procedure average: for this you will need data on all enrollments made over the past year. If the employee did not work full year, then only actual time at work needs to be taken into account. To calculate, you need to use the following formula: NW=NE/OV, where SZ is the average salary, SV is the amount of payments made, OV is the time worked by the employee. To find the size of the average monthly salary, you should use the formula ZP=ZG/KD, where ZP is the salary, ZG is the amount of salary for the year, KD is the number of days in a month (average). To calculate the average daily salary, the formula is used ZD=(ZO+DV)/(12*29.3), where ZD is the daily salary, ZO is the main salary, DV is additional payments, 29.3 is the average number of days in a month.
When calculating, do not forget about the available payments
Salary calculation example
First, let's look at how are salaries calculated? according to salary. The salary is usually calculated in full - it needs to be counted only in cases where the employee has not worked for a full month.
Example:Ivanova works on a salary of 30 thousand rubles. In June, the company worked 23 working days, and Ivanova worked 19, taking unpaid leave. The calculation is made as follows: she earns 30,000/23=1304.34 rubles per day. 19*1304.34=24782.60 rubles should be credited to her in 19 days. Personal income tax is 3221.73, that is, Ivanova receives 21560.87.
But in reality, such a calculation is quite rare, since various bonuses are added to the basic salary. If our Ivanova received a monthly bonus of 20%, then the calculation is carried out as follows:
- 30,000*0.2+30,000=36,000 monthly salary.
- 36,000/23*19=29,739 salary earned in 19 days.
- 3866 - personal income tax (29,739*0.13).
- 25,873 - subject to conditional issuance to Ivanova.
If the calculation of wages based on salary done in a region with special climatic conditions, then it should be taken into account before tax. For example, in the Voronezh region there is a coefficient of 1.15, that is, salary with a bonus should be multiplied by this figure when calculating.
So, the situation: at work you were given a pay slip with the calculation of your salary, but you cannot understand anything there. Separately, everything seems clear, here’s the salary, here’s the bonus, but together it doesn’t add up. How to calculate salary using salary data?
What coefficients does accounting take into account when calculating and how to check it? We will talk about this in this article.
What data is needed to calculate salaries?
You discussed the size of your future salary with the employer when applying for a job, during the interview. Did you think then that in reality the amount of your salary would differ from the agreed upon figures? Most likely, you were told a fixed amount of your official salary, from the level of which your salary is calculated and which is fixed in your How to calculate real salary knowing the salary.
- The amount of income tax will need to be subtracted from the funds you earn. At the same time, insurance contributions do not affect the level of wages, since they are paid from the employer’s funds;
- The salary will most likely be divided into 2 parts: an advance and the actual salary;
- You may have third-party obligations, for example, alimony or payments under writs of execution, which will affect the level of your salary;
- There may be bonuses, hazard allowances and other increasing factors.
These points affect the resulting figure of your salary, both decreasing and increasing it. Don't forget about them.
The formula by which wages are calculated
In fact, there are several formulas. Let's look at them with examples. Let's start with the most basic one, which includes the following points:
- The size of your salary;
- The number of days you worked in a month;
- Your income tax.
We deliberately believe that you do not receive any additional payments, bonuses or make any payments, in which case your salary will be calculated using a simple formula:
- First, divide your salary by the number of working days in a given month and multiply the resulting amount, equal to your one-day salary, by the number of days worked;
- From the amount received we subtract 13% of your income tax and receive the amount to be issued in your hands.
Example: your salary is 23,000 rubles. Last month there were 22 working days. You worked 20, because you took 2 days for family reasons without pay. We calculate using the formula:
23,000 / 22 × 20 = 20,909.09 rubles - this is your salary before tax is applied;
20,909.09 / 100 × 13 = 2,718.18 rubles – your personal income tax;
20,909.09 - 2,718.18 = 18,190.91 rubles - your salary after tax.
However, it is clear that such simple calculations in practical life you will not meet. Bonuses, compensation, deductions are applied in each organization. Let’s say that under the same conditions from the first example you receive another bonus in the amount of 30% of your official salary. Then, with others equal conditions, your salary will be calculated as follows:
The amount of salary and bonus is 23,000 + 6,900 = 29,900 rubles - this is your monthly salary;
29,900 / 22 × 20 = 27,181.18 rubles - this is your salary before tax is applied;
27,181.18 / 100 × 13 = 3,533.55 rubles – your personal income tax;
27,181.18 - 3,533.55 = 23,647.63 – your salary after tax, in your hands.
If you qualify for or purchase a property, this will mean that your tax bill will be reduced. Therefore, you first need to calculate the amount of personal income tax. It is calculated like this: in our case, with a salary of 23,000 rubles, a tax deduction of 950 rubles. and 22 days worked in a month, personal income tax = 23,000 – 950 = 22,050 × 13% = 2,866.50 rubles.
Net salary = 23,000 – 2,866.50 = 20,133.50 rubles.
A simple formula that shows how payroll is easy to understand.
Salary calculations in areas with special climatic conditions
On the territory of our country there is a wide strip of areas that are considered special due to the terrain, increased radiation or climate conditions. Even if we exclude the far north from these areas, there still remains a sufficient number of areas with increased premiums, which are established separately for each region by decision of the Government of the Russian Federation. In this case, the size of each coefficient for each individual district is established by a separate Government resolution.
Today, for the regions of the Urals - Perm, Orenburg, Sverdlovsk, Kurgan, Chelyabinsk and Vologda regions, there is a regional coefficient of 1.15. The same coefficient is established for Udmurtia and Bashkortostan.
This district coefficient is applied to the employee's actual salary before income taxes are deducted from it. It is calculated as follows: the salary is summed up with all bonuses and allowances due, the resulting amount is multiplied by the regional coefficient. In this case, financial assistance, sick leave and other one-time deductions are not taken into account.
Example: an employee works in the Vologda region. If his salary is 23,000 rubles, and the bonus is 8,400 rubles, his salary will be calculated according to the formula:
(23,000 + 8,400) × 1.15 = 36,110 rub. (salary before tax);
36,110 –13% = 31,415.70 rubles (salary in hand).
We calculate the salary of a military man
The salary of military personnel is even called differently: monetary allowance. The level of satisfaction is influenced by the following indicators:
- Rank;
- Military position;
- The duration of his service;
- Conditions for its passage.
The monetary salary of a military personnel consists of two parts: salary according to the position held and salary according to military rank. At the same time, the income tax rate for military personnel is the same: 13%. The uniqueness of the calculation of monetary allowance is that for some categories of military personnel special tax deductions are provided in accordance with Art. 218 of the Tax Code of the Russian Federation. The formula for calculating monetary allowance is as follows:
- We calculate the amount of salaries by rank and position;
- We add allowances for the place of duty, special conditions service, length of service, etc.;
- We hold income tax, taking into account available tax deductions.
How to check your accounting department for accuracy of salary calculations
In order for the employee to control the correctness of the calculation of his wages, once a month, usually before the payment of wages, the employee receives a pay slip. In this sheet, each line represents all the operations performed to calculate the employee’s salary.
By picking up the calculation sheet, you will be able to understand the principle of calculation and check the accuracy of the calculation by the accounting department. If the amounts agree, then everything is correct. If not, ask your accountant to do the calculation point by point with you to find the error.
Obviously, the actual amount of money received in hand should not coincide with the size of the salary, because personal income tax is withheld from the salary in the amount of 13%, and increasing coefficients are also applied (regional coefficient, bonus, tax deduction) or alimony payments or writ of execution are withheld .
Knowing all of your eligible increases and withholding amounts will help you calculate your salary knowing your salary just like accounting.
Let's continue the topic of payroll accounting, started in. 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:
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 time 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 the value of 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:
| 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 be paid |
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 wages, a primary document is filled out - payroll 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
It was written about in detail in the previous article, let’s calculate them for this example.
Contribution to the Pension Fund = final accrued salary * 22% = 154429 * 22% = 33974.
Contribution to the Social Insurance Fund = final accrued salary * 2.9% = 154429 * 2.9% = 4478.
Contribution to the FFOMS = final accrued salary * 5.1% = 154429 * 5.1% = 7876.
Total amount of insurance premiums = 33974 + 4478 + 7876 = 46328.
Payroll entries
Sum | Debit | Credit | Operation name |
Accrued wages are written off against the cost of products, services, goods |
|||
Personal income tax taken into account |
|||
Employee wages paid |
|||
Accrued insurance premiums written off as the cost of products, services, goods. |
This completes the example of calculating and calculating wages for employees. Let me remind you that in order to pay wages you need to fill out a primary document - either separately and
Payroll is a fairly complex and responsible activity. accounting. In an enterprise of any form of ownership, there is a position of a payroll accountant. His responsibilities are not so simple these days, with the existing variety of types and forms of remuneration.
If you have to calculate your salary for less than a full month
Quite often it is necessary to know how much an employee is supposed to be paid if he has not worked a full month. At the same time, you need to explain to him why this particular amount was accrued. And tell accessible language- to avoid misunderstandings and complaints to the labor inspectorate. And it doesn’t hurt to insure yourself in case of possible claims from the latter.
The rules by which accrual occurs are determined by the payment system adopted by the organization. What is certainly fixed in the Regulations on payment and personal employment contract any employee. Most often this is either a time-based, piece-rate, or commission form of remuneration.
When paid on a time basis, the employee has an official salary or tariff rate (daily, hourly). The latter option is much more convenient if work is carried out in shifts.
When you have stability
First of all, let's look at the most common form of all - the so-called “solid” salary. Such calculations are used in cases where you need to know, for example, how to calculate the salary of a teacher kindergarten or government employee.
So, if the month is worked in full, the employee is due his salary in full. It does not matter how many working days there were in the past month. Even if it was very short (for example, January, taking into account the long winter holidays), wages to workers are paid in full on a timely basis. Thus, no difficulties arise with the question of how to calculate salary based on salary.
It should be noted that this situation does not always happen. A huge number of workers do not fully work the current month for many different reasons. Someone was on vacation or on a business trip, someone was sick or took a short vacation at their own expense, and someone simply got a job not on the 1st, but, say, on the 10th or, on the contrary , quit before the end of the calendar month.
In all these cases, the accountant must know how to calculate wages based on the days or hours actually worked.
Timesheet as the main document
As it says Labor Code RF, in the process of salary formation, only working days are taken into account and are taken into account. And the accrual of the amount of earnings for the month that was not worked in full occurs in proportion to the time actually worked. At the same time, the administration is obliged to keep strict records of both days of work and absences, indicating the reason (sick, on vacation, etc.). For this reason, any large enterprise has the position of a timekeeper, whose task is to note the exit or absence of each employee every day.
These marks are placed in a document of a special form with the signature of the person responsible for the management and head of the enterprise. At the end of the month, the timesheet is submitted to the accounting department. In small organizations, keeping records of employees' time spent may be the responsibility of the clerk, secretary, or personnel inspector.
Please note that it is working days, not calendar days, that are taken into account.
If you are on vacation
Now let's look at payroll for less than a month on specific examples. First, let's take a case where an employee was on vacation for some time. There are two possible here various options how to calculate salary.
First. According to the production calendar, the part of the month before (or after) vacation accounts for a certain number of working days - we do not take weekends and holidays. In this case, the accountant must divide the employee’s full salary by the standard working days (i.e., calculate the cost of one working day in a given month), and then multiply the resulting amount by the number of days the employee spent at work.
Second. The employee went on vacation, for example, immediately after the May holidays (or New Year holidays). That is, although he has not been on vacation since the first day, he has no actual working days this month - only weekends and holidays. Then he will receive only vacation pay for the mentioned month.
If you are "new"
In the same way, calculations are carried out if the employee did not join the organization from the beginning of the month. How to correctly calculate the salary in this case? Here, too, two options are possible. If there were a certain number of working days from the 1st day of the month before the date of employment, then they are discarded, and accrual begins from the date specified in the employment order.
If, for example, employment occurred immediately after the New Year holidays, which did not include a single working day, the person is obliged to receive a full salary (of course, subject to daily conscientious attendance at work and the appropriate marks on the report card).
The opposite situation is also possible. Let’s say an employee immediately after the New Year holidays takes unpaid leave, the end of which lies outside the calendar month. Then how to calculate the salary? And is the employee entitled to anything at all?
Unfortunately, in this case he does not have to count on any amount, because in fact there were no days worked this month.
About the minimum wage
How to calculate monthly salary for low-paid categories? Sometimes the entire amount (if the month is not worked in full) turns out to be less than minimum size(minimum wage). The employee begins to make claims, citing the law, and is sometimes even able to confuse an inexperienced accountant. In this case, is it worth paying him extra to the “minimum wage”?
In fact, there is no contradiction or violation here. And there are no grounds for such additional payments. Article 133 of the Labor Code of the Russian Federation notifies us that the monthly salary of those workers who have completely “chosen” the working time limit should not fall below the minimum wage. That is, they worked all month and full working day.
If this condition is not met, the accrued amount may be lower than the minimum wage. And there will be no violation here. The main condition is the initially established salary in an amount not lower than the “minimum wage”, taking into account regional allowances.
However, the essence of this position can be understood even through ordinary logical reflection. Let’s say an employee only works one or two days in the current month. On what basis will he demand his full salary, even the minimum one?
Weekends are a special article
It happens that a month has not been fully worked, but during the month a person went out to work on weekends or holidays. (In this case, part of the month is missed, for example, due to illness). How to calculate an employee’s salary in such a situation? If in the end it turns out that the total amount of days worked corresponds to the production calendar, this does not mean that the month has been fully worked. And charging a full salary is wrong.
The fact is that for work on weekends and holidays, double (at least) payment is due. And you can’t just replace a working day with a weekend. In this situation, you should keep a separate count of working days and those worked on weekends or holidays. The former are paid according to the scheme discussed above, the latter - separately and in double amount. It is important that an employee leaving at an “unauthorized” time is justified by an order from management and recorded in the time sheet. Without this, it will be difficult to prove the legality of accruing “holiday” hours to him in front of the inspectors.
Should the tax deduction be split?
As you know, an employee’s income - for tax purposes - can be reduced by the amount of tax deductions. The most widely known of them is the personal income tax deduction for children. We are talking about an amount not subject to income tax for employees who have children and have provided the appropriate documents.
According to labor legislation, the amount of the deduction remains unchanged, regardless of whether the month is fully or partially worked. He - fixed value, and is provided in any case as long as the employee maintains labor relations with the organization. There is no need to recalculate it in case of illness or vacation.
Moreover, if the amount tax deduction more than the salary due to the employee for the month, the remainder of the deduction is transferred to the next calendar period (but always within the current year).
If you have a fixed tariff
With the same time-based form of payment, when the tariff rate is applied, the number of days actually worked is multiplied by its daily amount, which greatly simplifies the calculation.
At the same time, we should not forget about the proportional payment for night shifts (this includes the time from 22 pm to 6 am).
About those who work piecework
Let us now move on to the piece-rate payment system, i.e., one that directly depends on output. As a rule, it is used where it is possible to accurately record the quantity of work performed (for example, the number of products produced or services provided), and the employer is interested in increasing this quantity. Management sets production standards and prices per unit of labor. How to calculate wages for piecework workers?
For both full and part-time working months, the salary is determined by multiplying the unit price by the volume of products produced (or services provided). Thus, we see that the calculation for piecework payment is extremely simplified, the main thing is an accurate accounting of what was done for the month.
Working for a percentage
The third option is the so-called commission system. IN in this case This implies linking the employee’s salary to the amount of revenue, for example, from the sale of a certain product. That is, a worker’s income directly depends on his “usefulness” for the company. Higher sales mean higher commissions. And an employee’s absence from work for any reason immediately affects pay.
It would seem that there is no difficulty in how to calculate the salary percentage. But in its pure form, the commission system is rarely used, because low sales can also occur for reasons beyond the employee’s control. Most often we come across a variation of it called “salary + interest”.
How to calculate an employee’s salary for less than a full month with such a system? Very simple. The “salary” (i.e., the fixed part) is calculated according to the time worked (exactly the same as with a conventional time-based system), and commission interest is calculated depending on the volume of revenue for the days worked.
About teachers' salaries
There are much more complex cases of salary calculation, for example, remuneration for teaching work. Funding for schools has increased; money is now issued not in the form of estimates with pre-determined expense items, but as subsidies. What to spend it on is mainly decided by the school itself. And not every accountant, especially an inexperienced one, has any idea how to calculate a teacher’s salary.
Previously, a teacher’s salary depended on the workload, length of service and assigned category. Now a number of other indicators are taken into account - the number of students, their performance, the state of the classroom and much more. IN different regions their own options for the relationship between the two parts (basic and incentive) that make up the salary. The basic part cannot be less than the legally established one, and what bonus to give and to whom is decided by the school itself, having agreed on the issue with the trade union organization and the education management body.
How should a teacher's salary be calculated? The main unit of calculation is the so-called cost of one student hour. This value is multiplied by the number of children in the class and the number of hours per month in each subject, then by an increasing factor, which depends on the degree of priority of the subject, and by another, reflecting the degree of qualification of the teacher. In addition, an additional payment for another load (non-classroom) is added to the amount received.
It's not so scary
The complexity of calculating teaching salaries can frighten an inexperienced accountant, especially when it comes to accruals for less than a full month. But it should be remembered that teachers belong to the category of workers of a time-based payment system (more precisely, a time-based bonus system), and the calculation for an incomplete month is made according to the above scheme. The bonus part is paid depending on the “local” conditions for paying bonuses - in accordance with legislative standards.
To make the work of an accountant easier, salary calculations for any categories of workers have been automated a long time ago. Classic, universally applicable software package for this purpose, - 1C Accounting, which allows you to keep records of any business transactions enterprises of all forms of ownership. A separate module is devoted to personnel issues and payroll calculation.
The computer will help us
How to calculate salary in 1s? If the data is entered in advance (the employee’s salary or the amount of the daily tariff rate, all necessary allowances and additional payments), the calculation occurs automatically. The accountant's task is only to correctly enter the number of days or hours worked. The program calculates not only accruals, but also deductions.
Using this interface, salary calculation is quick and clear. In the list of documents, you should enter all the required types of accruals, indicating the parameters of each. Amounts are calculated automatically according to the selected method. The algorithm is maintained for a given period, and the question of how to calculate the average monthly salary (for any purpose) no longer poses any difficulty.
Tax issue
As you know, income tax must be withheld from wages. When calculating it, deductions are used: standard, property, social and others. The employer, as a rule, deals with standard ones.
How to calculate payroll taxes? First of all, you need to decide whether the employee is a tax resident or not. Then take into account all the applicable coefficients and salary allowances, incentives and bonuses. Financial assistance, allowances, scholarships and similar payments that do not have income status are not taken into account.
If not the entire pay period has been worked out - the employee went on vacation or was sick - income tax is taken based on average earnings.
How to calculate the average salary? It is necessary to sum up all payments received in the billing period, then divide by the number of days of this period. This way we will get an answer to the frequently asked question: “How to calculate your salary per day?”
The resulting amount of average daily earnings is multiplied by the number of days actually worked by the employee. This is what will happen tax base for the specified period.
