Salary is a monetary reward for the work performed. Its amount is a very important part of the employment contract. According to article 136 of the Labor Code of the Russian Federation, wages must be paid at least twice a month with the same time intervals. Pay for labor can be a flat salary, an hourly wage rate, or a calculation based on production. When calculating the salaries of salaried employees, there are some circumstances to consider.
Payroll for a fully worked month as follows. To the amount of the salary, add a bonus or monetary remuneration, the percentage of the district coefficient, subtract 13% of the income tax and the advance paid. If there are no longer any types of deductions, for example, for meals or shortages, then the resulting number will be the salary payable to the employee. For example, it will look like this. An employee's salary is 50 thousand, bonuses are issued at 20% at the end of the month, the regional coefficient is 15%, the received advance is 20 thousand. Salary 50,000 + 10,000 (bonus) + 7,500 (district coefficient) = 67500 (income received) - 8775 (income tax) = 58725 - 20,000 (advance) = 37725 should be given to an employee as the second half of the salary.
If the month is not fully worked out, calculate the average daily cost of one day of work. To do this, divide your salary by the number of working days in a month and multiply by the actual number of days worked. If the month is not fully worked out, the bonus is not issued practically at all enterprises. Therefore, add the percentage of the district coefficient to the calculated amount, subtract 13% and subtract the advance received.
If an employee worked overtime at the employer's initiative on weekends or holidays, calculate the cost of one hour in this month. To calculate one hour, divide your salary by the number of hours worked in that month. If an employee wants to receive processing in monetary terms, and not an additional day off, then make the calculation as follows. Add bonus or cash reward to your salary. Multiply the cost of one hour in a month by the number of hours recycled, add the salary with a bonus and the percentage of the district coefficient, subtract 13% and the advance received. The number obtained by calculation will be the salary due for issuance.
If the employee worked night shifts, then according to the Labor Code, you must pay at least 20% more of the salary for the night hours from 10 pm to 6 am (Government Decree 554). Unless otherwise indicated in the internal legal acts of the enterprise, but only a larger percentage can be indicated. In this case, to calculate the salary, calculate the percentage for the payment of night hours and add the calculated amount to the total earnings, subtract 13% and the amount of the advance. The resulting number will be the salary for the current month.
You can calculate the entire salary using the 1C computer program. Just enter all the data and get the original result.