The hourly wage rate is calculated from the salary or output if it is necessary to pay for an incompletely worked working month or when employees are transferred to a time-based wage. The calculation can be made on a calculator or data can be entered into a computer "program 1C".
It is necessary
- - calculator;
- - "1C program".
Instructions
Step 1
To calculate the hourly wages for the current month, if you need to pay for an incomplete working month, divide the salary by the number of working hours in the calculated month. The resulting figure will be the hourly rate for the current month. Next, multiply this figure by the number of hours actually worked. The result will be equal to the amount actually earned, to which it is necessary to add the percentage of the regional coefficient, subtract the income tax and the advance part of the salary.
Step 2
To calculate the hourly wages for a piece-rate employee, calculate the average three-month earnings. To do this, add up all the amounts earned for 3 months, divide by the number of working hours in the billing period. The resulting figure will be the hourly wage rate. This figure can be used to transfer pieceworkers to hourly wages, which is extremely rare.
Step 3
To determine the average monthly number of working hours for calculating hourly wages, refer to the annual letter of the Ministry of Social Labor, which provides instructions for calculating working hours in each month of each year.
Step 4
If you need to calculate the hourly wages for a billing period of 12 months, then add up all the amounts earned for this period, divide by 12 and 29, 4. Consider only those amounts from which you withheld income tax. Do not include one-time payments, financial assistance, sick leave payments in the total calculation amount.
Step 5
Include in the calculation all bonuses, cash incentives and other payments that are systematic and fixed in the employment contract or internal legal acts of the enterprise.
Step 6
When transferring employees from salary or piece rate to hourly wages, notify everyone two months before the planned changes. Make changes to the employment contract by drawing up an additional agreement, fix all changes with internal legal acts and an order.
