Usually, the salary of employees of a particular company is based on the monthly salary, but in some cases the work is carried out at the so-called daily or hourly rate. To calculate the monthly salary in this situation, you need to proceed from the number of days or hours worked.
Instructions
Step 1
Carry out payroll according to the established daily rate. To do this, you need to multiply the number of days actually worked by the coefficient of the tariff rate for one day. Also, calculate the bonus due to the employee by dividing it by the number of working days available, and then multiply the resulting value by the days actually worked. Do not forget to deduct 13% income tax from the amount received.
Step 2
If the employee works at a fixed hourly rate, multiply the number of hours actually worked in the current billing period by the hourly rate factor. A monthly bonus is not usually paid for an incomplete work month, and if your company relies on all employees, divide the bonus amount by the number of working hours available in the current billing period and multiply by the actual number of hours worked. Add up the values obtained for each of the incomplete days worked in this period, and you can calculate the total salary of the employee.
Step 3
Calculate the salary for the days that the employee was on sick leave or maternity leave. To do this, you need to refer to paragraph 1 of Article 14 of Federal Law 255-F3. As stated in the legislation, it is necessary to add up all the amounts earned in 24 months, taking into account the income tax charged on them. Then divide the result by 730. This will calculate the average daily salary for one day, according to which further calculations will be made.
Step 4
Find out the employee's pay for vacation or business travel by adding up all the amounts earned in 12 months with income tax withheld from them, divide the resulting value by 12 and then by 29, 4. The result will be considered payment for one day of business trip or vacation, in accordance with the decree Government of the Russian Federation under the number 922.
