Due to the large number of holidays and days off in the first month of the year, the question often arises of how to pay wages in January. Article 112 of the Labor Code states that the average salary of salaried employees does not decrease in January, even if there are fewer days off. In other words, the calculation of the amount of wages should be made without taking into account the days off, but based only on the actual number of working days per month.
Instructions
Step 1
For example, if in 2011 in January there were 16 days off and 15 working days, then to calculate the daily rate in this case, divide the employee's salary by the number of working days - 15. That is, if the employee has worked all 15 days, he should receive your full salary.
Step 2
In the case of workers who receive piecework wages, a slightly different scheme will apply. Unlike those who work on a salary, the salary of pieceworkers directly depends on the output. In this regard, the inability to work on holidays leads to a decrease in the employee's monthly earnings. However, please note that, according to Article 112 of the Labor Code, they are entitled to additional remuneration as compensation for loss of earnings. The law does not define either the maximum or the minimum amount of this remuneration. Therefore, you must calculate the specified payment in accordance with a certain internal agreement, collective or labor agreement.
Step 3
The amount of expenses for the payment of compensation for non-working days and holidays must be fully attributed to the category of labor costs (according to Art. 112 of the Labor Code). If the suspension of work is impossible on holidays (for example, at various types of production) for technical, production, or organizational reasons, employees work according to the shift schedule without any changes. Payment for a working day, which fell on a weekend, is made in the standard way. If an employee finds himself at the workplace on a holiday, his salary is at least doubled. The exact amount of payment depends on the established order at the workplace. All the nuances of payment in such cases are specified specifically at each enterprise, which is indicated when calculating salaries in the "1C - Accounting" program.
