Labor relations in society are enshrined in an employment contract, which clearly indicates the amount of wages. If you are an accountant, then the correct calculation of salaries is your direct responsibility. To calculate wages, take as a basis the established tariffs, salaries, piece rates and invoices for the hours worked by employees. In some cases, you will need the volume of manufactured products.
Instructions
Step 1
Start by defining a fund based on the net income from the sale of goods or services for the past month. From the amount, immediately calculate tax and duty fees, tariffs for housing and communal services. Submit to the employer about 25% of the net income, divide the rest between the employees of the enterprise and the workers.
Step 2
If you are calculating the salary of an office employee, then the calculations are made on a time basis. To do this, you just need to count the number of hours worked by the employee. If you find omissions in the employee's work calendar without a valid reason, then you have the right to withdraw a fine from him. Calculate sick leave according to labor law.
Step 3
The company may have a compensation policy. So, in this case, you should draw up an estimate of the costs of employees for the past month for gasoline, mobile communications, etc. Add each amount found in the estimate to the employee's salary. Pay special attention to the possibility of paying the bonus amount.
Step 4
Pay bonus wages to workers for achieving specific goals, overfulfilling the set plan. Often, management makes a decision on bonus incentives for replacing another employee. All bonus credits also go to the payroll. Calculate the percentage of overfulfilled work, in some cases the number of days replaced by another employee. Multiply the result by the average daily salary. This is the procedure for calculating the amount of the bonus.
Step 5
If you have to calculate wages for workers outside the office, then take the piece-rate system of payment as the basis for the calculation. Output the quantity of goods produced. Now determine the unit cost at the wholesale rates. Subtract 60% from the value you received. You have received an indicator that should be charged to the employee for each unit of goods produced by him. Remember also that in case of absenteeism, especially without good reason, the employer, according to the Labor Code of the Russian Federation, can withdraw a fine.
