To calculate wages, accountants of the settlement department need to determine the cost of working time. This value depends on the qualifications of employees, the size of the salary and the number of working days (hours) in a particular month. The indicator of the cost of working time is calculated depending on the form of remuneration of employees.
It is necessary
- - staffing table;
- - labor contract;
- - calculator;
- - a time sheet or an act of completed work;
- - labor legislation.
Instructions
Step 1
When concluding an employment contract with a specific employee, the employer establishes a certain form of remuneration: time-based or piece-rate. The time wage depends on the actual time worked by the employee in a particular month. Piecework is determined by the amount of products produced, depending on the tariff rate for one unit of the product (part).
Step 2
When determining the cost of working time, calculate the number of working days (hours) in a specific month. Take advantage of the production calendar. Exclude weekends and holidays from the calculation. For example, in January 2012 there are 17 working days. Suppose an employee has an 8 hour day. Multiply 17 by 8, the result is 136 hours, which the specialist must actually work.
Step 3
To calculate the cost of working time for one employee, you need to know the size of the monthly salary, bonuses, allowances, which are prescribed in the approved staffing table. Divide the monthly salary by 17. For example, an employee has a salary of 11,000 rubles. A specialist earns 647 rubles per day. Divide the result by 8, the amount of earnings per hour for this employee is approximately 81 rubles.
Step 4
The number of days (hours) worked by the employee is entered in the time sheet by a personnel officer or timekeeper. Suppose a specialist took 2 days of unpaid leave in January. Then the employee actually has 15 days worked. Multiply 647 (daily wages) by 15 (days actually worked). The salary to be issued will be 9,705 rubles.
Step 5
If payment is made depending on the volume of products produced, then the salary is found by multiplying the tariff rate by the number of parts made.
Step 6
If the company has a shift mode of work, which includes the performance of a labor function at night, then the payment is doubled, which is regulated by labor legislation.
