The calculation of wages for employees is carried out by accountants on the basis of the relevant documents, depending on the form of remuneration: piece-rate, time-based. The amount of remuneration for an employee of an enterprise to receive on hand depends on the due deductions, personal income tax and deductions, which are provided for by the Tax Code of the Russian Federation.
It is necessary
- - Tax Code of the Russian Federation;
- - employee documents;
- - documents of the enterprise;
- - personnel documents;
- - accounting documents;
- - Labor Code of the Russian Federation.
Instructions
Step 1
If the employee has a time-based wage, it is necessary to calculate the number of days that the employee worked in a month. To do this, you should use the timesheet, which is maintained by a personnel officer or timekeeper. Determine the daily wage rate of a specialist as follows: divide the employee's salary, which is indicated in the staffing table, by the number of working days in a given month. Multiply this amount by the number of days worked. The result will be a reward for the employee for the performance of job duties.
Step 2
When the salary of an employee depends on the quantity of products produced, then it is piece-rate payment. Calculate the number of products produced by this employee per month. To do this, use the act of completed work, piecework orders, in which the foreman or foreman keep records of production. Multiply the result by the tariff rate, the piece rate for the product. The amount received is the employee's monthly salary.
Step 3
The salary of employees of the organization is subject to personal income tax, which is thirteen percent of the monthly salary. But before calculating it, it is necessary to apply one or another due deduction to the amount of the employee's remuneration. The main specialist is entitled to a deduction in the amount of 400 rubles (until his income exceeds 40,000 rubles), if he has a child - 1,000 rubles (until his income exceeds 280,000 rubles). When the accountant has made the required deductions, he should deduct 13% of income tax from the amount received.
Step 4
In accordance with article 137 of the Tax Code of the Russian Federation, some deductions can be made from the employee's accrued wages, the list of which is given in this article of the code. Moreover, deductions must be carried out taking into account the restrictions prescribed in article 138 of the Tax Code of the Russian Federation.
