The hourly wage rate is calculated when switching to time-based wages or, if necessary, to pay for an incompletely worked working month. All calculations can be made on a calculator or use the "1C Salary and Personnel" program.
Necessary
- - calculator;
- - the program "1C Salary and Personnel".
Instructions
Step 1
To calculate the hourly wage rate for the current month when remuneration for an employee who has not worked in full for a month, divide the salary by the number of working hours according to the schedule in the billing period. You will receive the cost of one hour, which must be multiplied by the hours actually worked. To this amount, add the district coefficient, if applicable in your area, subtract 13% of the income tax and the part of the salary paid out as an advance. The result will be equal to the employee's salary in the billing month.
Step 2
To determine the hourly rate for piecework wages, calculate the average wage for three months. To do this, add up all the amounts from which you withhold income tax, divide by the number of working hours. The result will be equal to the hourly rate of the pieceworker. This calculation can be applied when transferring from piecework pay to an hourly rate or to pay for an incompletely worked working month.
Step 3
You can determine the average monthly number of working hours by reading the annual letter of the Ministry of Social Labor. The annual message provides detailed explanations for the calculation of working hours in each month of the current year.
Step 4
If you need to calculate the average hourly wage rate for paying for a business trip, vacation, add up all the amounts earned for 12 months, divide by the total number of hours in the billing period. Do not include one-time payments, material assistance, social benefits in the total estimated amount. Calculate based on the amount of earnings from which you withheld 13% income tax.
Step 5
When transferring all employees from salary or piecework wages to an hourly wage rate, you must notify everyone in writing two months before the changes and draw up an additional agreement to the employment contract.
