According to Article 93 of the Labor Code of the Russian Federation, part-time working hours can be established when hiring or during the validity of an employment contract. Part-time can be used as a shorter working day or part-time work week. Wages are calculated in proportion to the hours worked, based on salary, wage rate or output.
It is necessary
calculator or program "1C: Salary and Personnel"
Instructions
Step 1
If an employee works part-time with a reduced working day or week and has a salary, then pay in proportion to the time worked. To do this, divide the salary by the number of working hours established by Article 91 of the Labor Code of the Russian Federation, which indicates that the working week is 40 hours. Multiply the resulting figure by the number of hours actually worked, add a bonus, incentive or remuneration, a regional coefficient, subtract income tax and advance payments. The remaining figure will be the amount of payment for the work in the current billing month.
Step 2
If an employee has an hourly wage rate, then multiply it by the actual hours worked in the billing period. Add the premium, the regional coefficient, subtract the income tax and advance payments to the resulting figure. The remaining amount will be paid for the current working month.
Step 3
If an employee receives wages from production, then calculate the entire amount earned for the billing period. To do this, multiply the cost of one unit of manufactured products by the amount made in the billing period, add a bonus, incentive or reward, the regional coefficient, if it is charged in your region. Subtract income tax and advance payments from this figure.
Step 4
If you need to calculate the average earnings for 12 months to pay for a business trip, another vacation or compensation for unused vacation days, add up all the amounts earned for the calculation period from which you withheld income tax, divide by 12 and 29, 4. The result will be equal to the average daily earnings of a part-time employee.
Step 5
To pay for temporary disability benefits, add up all the amounts earned for 24 months, divide by the calendar number of days in the billing period, that is, by 730. Take into account only those amounts from which you withheld income tax. The result obtained will be the base average daily amount for further calculation of sick leave payment, depending on the length of service. With more than 8 years of experience, accrue 100% of the average earnings, from 5 to 8 years - 80%, up to 5 years - 60%.
