Some employers in relation to their employees apply a time-based form of remuneration, in which the amount of wages is directly dependent on the actual hours worked. This method of calculating payment is convenient when there is no way to assess the quantitative indicator of work.
It is necessary
- - time sheet;
- - calculator.
Instructions
Step 1
If you plan to hire an employee who will work by the hour, that is, his schedule will be irregular, write down the size of the hourly wage rate in the employment contract. For example, based on an employment contract with a dispatcher, an accountant must charge and pay 50 rubles for each hour of work.
Step 2
For example, taking data from the time sheet, it will be seen that the dispatcher worked 60 hours in July. Thus, the monthly salary will be 50 rubles * 60 hours = 3000 rubles. Withhold personal income tax from this amount, hand over the rest.
Step 3
If the contract does not specify the tariff hourly rate, calculate the payment based on the salary. To do this, you need to count the number of hours in a month. For example, the dispatcher's salary is 15,000 rubles. In July, he should work 176 hours, but according to the time sheet, the dispatcher was actually present at the workplace for 170 hours. Thus, his monthly salary will be 15,000 rubles / 176 hours * 170 hours = 14488.64 rubles. Also deduct personal income tax (13%) from this amount.
Step 4
In the event that an employee is involved in overtime work, then payment for the worked hours should be carried out at increased rates: if less than two hours worked, it is paid in one and a half amount; if more than two - in double. For example, a dispatcher has worked in excess of the norm for 2 hours. Its tariff hourly rate is 50 rubles. Thus, the payment for the recycled hours will be 50 rubles * 1.5 * 2 hours = 150 rubles.
Step 5
If an employee is hired on a weekend or a non-working holiday, the hourly wage should be doubled. For example, the dispatcher worked for 4 hours on March 8. Its tariff hourly rate is 50 rubles. Thus, 50 rubles * 2 * 4 hours = 400 rubles.
