Wages for workers must be calculated and paid at least 2 times a month in accordance with the labor code of the Russian Federation. Calculation of wages depends on the conditions of remuneration of the prisoner with this employee. There is an official salary, work according to the hourly wage rate or from production. The sum of the bonus or monetary remuneration and the regional coefficient are added to the amount of wages. Income tax is deducted from each employee in the amount of 13% of total earnings. Income tax is not deducted from the amount that is charged for sick leave.
Instructions
Step 1
If the employee has an hourly wage rate, then the salary is calculated based on the number of hours worked per month. The amount of the tariff rate for one hour of work is calculated based on the standard hours in a given month in accordance with labor legislation.
Step 2
For employees working on a shift schedule, days off are considered non-working days for their schedule. That is, double wages or an additional day off can be paid only for days worked that do not coincide with the established work schedule. Therefore, Saturday, Sunday and public holidays cannot be double paid. For work on the night shift from 10 pm to 6 am, 20% of the tariff rate is added. By internal order of the enterprise, a different amount of payment for night hours may be established.
Step 3
If an official salary is established, then the salary is calculated based on the average rate for one hour at the established salary. For this, the amount of the salary is divided by the number of hours in a given month provided for by labor legislation. The amount received is multiplied by the hours actually worked. The sum of the regional coefficient is added and the tax amount is subtracted 13%. If a bonus or other cash allowances are provided, then they are added to the amount of money earned and only after that income tax is calculated. Weekends and holidays are double charged or an additional day off is provided.
Step 4
Working from production, the amount of production is considered, a bonus, cash allowances and a regional coefficient are added. A 13% tax is deducted from the amount received.