When an employee has worked at the enterprise for an incomplete month, wages are accrued to him based on the actual hours worked. For this, the amount of money is calculated per day or hour, depending on the chosen form of payment. The calculated amount is multiplied by the number of days worked and the total amount is obtained without deducting taxes.
It is necessary
Accounting data, calculator. production calendar, pen
Instructions
Step 1
If an employee is paid depending on the set salary, it is necessary to first calculate the average daily earnings. It depends on the total amount of wages. Calculate the salary and the statutory bonus of this specialist for the month.
Step 2
From your plant's production calendar, calculate the total number of working days in a specific month, excluding weekends and holidays.
Step 3
Divide your monthly salary by the specified number of working days. The resulting result is the amount of salary for this employee per month.
Step 4
Calculate the number of days actually worked for this specialist in a specific month, which corresponds to the number of days in the report card for this employee.
Step 5
Multiply the average daily wage of an employee by the number of days actually worked. Then calculate the amount of bonuses, if it is due to the employee, also, based on the actual days worked. Divide the total by the number of days in a given month, multiply the result by the number of days that the employee was at work.
Step 6
Add up the actual salary received and the amount of bonuses, get the total amount of the specialist's earnings to be issued. Subtract the amount of income tax from the result. Multiply your actual earnings by the personal income tax rate. Subtract the amount received from the worker's total actual earnings. The result obtained corresponds to the employee's salary for the number of days actually worked.
Step 7
If the employee is paid on the basis of the hourly work, calculate the average hourly earnings. To do this, divide your salary by the number of working hours. Multiply the result by the number of hours actually worked in a particular month. Subtract the amount of income tax from the amount of funds to be issued.
Step 8
When an employee is paid based on output rates, multiply the amount of output produced by that employee by the rate. Subtract the personal income tax from this result.
