Upon admission to work, an employee is set a certain amount of salary, which includes a salary, allowances, and a bonus. The accountant of the organization needs to calculate the amount of earnings, depending on the form of remuneration. The income tax should be deducted from it, which is 13%.
Necessary
- - staffing table;
- - labor contract;
- - a time sheet or an act of completed work;
- - calculator;
- - production calendar.
Instructions
Step 1
If, at the conclusion of the contract, the employee has a time wage set, then the calculation of monthly earnings will look like this. First, determine the salary that the employee is entitled to for the performance of job duties. Its size is spelled out in the staffing table. Add up monthly salary, bonuses, allowances.
Step 2
Then divide the amount received by the number of working days in the month for which you should perform the payroll calculation. To do this, use the production calendar. Exclude weekends and holidays. The result will be the specialist's daily earnings.
Step 3
Now determine the number of days actually worked in a particular month. To do this, you need to use a timesheet. In the document, the personnel officer or other responsible person records the attendance / non-attendance at the employee's workplace.
Step 4
Multiply the specialist's daily earnings by the time he actually worked in a given month. The result is accrued wages.
Step 5
Employees' wages must be subject to income tax. Before doing this, make the standard deductions required by law. If the salary of a specialist does not exceed 40 thousand rubles, then 400 rubles should be deducted from the amount of the accrued amount. If the employee has children, then each of them is entitled to a deduction of 600 rubles.
Step 6
After applying the deductions, deduct 13% income tax from your accrued wages. Record the result in the payroll and give it to a specialist.
Step 7
If a piece-rate form of remuneration is established for an employee, then the tariff rate prescribed in the contract should be used. Multiply it by the number of products produced by a specialist, which is indicated in the act of completion or other document. Apply the deduction system to the amount received. Tax personal income tax and give it to the employee.
