In accordance with the amendments to Federal Law 82, from June 1, 2011 the minimum wage is 4,611 rubles. Wages below this level cannot be set in any constituent entity of the Russian Federation. To calculate the minimum wage, you should take into account all payments received in the current month, the district coefficient and tax collections of 13%, which are deducted from any income.
Necessary
- - calculator or 1C program;
- - timesheet.
Instructions
Step 1
If an employee has worked the entire month, pay wages based on 4,611 rubles. Add the district coefficient, bonus, incentive or cash reward to the minimum wage, subtract 13% tax and the amount paid as an advance. The remaining figure will be the employee's one month's wages. For example, the regional coefficient is 20%, the amount of the advance payment is equal to 2 thousand rubles, the premium is equal to 1 thousand rubles. 4611 (salary) +922, 2 (district coefficient) +1000 (bonus) = 6533, 2-849, 32 (tax) = 5683, 88-2000 (advance) = 3683, 88 is the amount that an employee will receive for one month of work.
Step 2
If the month is not fully worked out, calculate the cost of one hour of work in the billing period. To do this, divide 4611 rubles by the number of working hours in a given month. Multiply the resulting figure by the hours actually worked, add the regional coefficient, subtract 13% and the amount of the advance paid. Almost all enterprises do not pay a bonus, incentive or remuneration for an incomplete month worked, so this amount is not taken into account in this example.
Step 3
If an employee has overworked hours or worked on non-working holidays, then make double payment for all overworked hours, if the employee did not express a desire to receive an additional day off instead of payment. To calculate double pay for overtime, multiply the overworked hours by 2 and by the average hourly wage in the billing period, add 4611 rubles, the regional coefficient, bonus, remuneration or incentive. From the received figure, subtract 13% and the amount of the issued salary as an advance. The remaining amount will be paid for one month of work.
Step 4
If the employee worked at night, then, according to labor law, pay all night hours with a 20% surcharge, unless otherwise specified in the company's internal legal acts. To do this, calculate the hours worked per night. Night hours are considered to be work from 22 to 6 in the morning. Multiply all night hours by the average hourly wages in the billing period, add 20% to this amount. Calculate separately the payment for daytime hours of work, add up the amounts received, add the regional coefficient, bonus, incentive or remuneration, subtract 13% tax and the amount of the advance paid.
