Calculate hourly wages. Payroll calculation: calculation formula, determination of salary by hour or salary

Since salary is separate species remuneration of an employee of an organization for the time or labor efforts spent by him during the period of performance of work, then the determination of such remuneration is determined by the framework of the law. You cannot calculate an employee’s salary as you please. It is necessary to take into account not only the figures specified in the employee’s employment contract, but also the norms for compensation of expended resources stipulated by the labor code.

When calculating salaries, several factors are taken into account, the priority of which is determined by the rules of the company itself. In this case, the order of remuneration is taken into account: temporary resources, incentives for performing additional workload, compensation for any inconvenience during execution labor duties, various bonuses. But in addition to accruals during determination wages Deductions can also be made: tax penalties, penalties, withholding of payments. Whatever the criteria and factors for determining wages, all of them must be recorded in a regulated document.

Knowledge of the formulas and criteria for determining wages is also necessary because not all factors are prescribed in the legislation. The Labor Code specifies only mandatory rules within which you should navigate when making calculations. As a rule, the paid salary is also formed within the framework of a specific installed system, which was determined by the owner of the organization. It is precisely according to this system that the calculation formula will depend.

Types of wages

The main factor used for calculation is the working time sheet. Often the calculation is carried out not by the head of the organization himself, but by a specialist accountant who navigates the framework of regulatory and private documents. The most common list of documents that may be involved in determining wages is the following:

Collective agreement of the organization.
Established work schedule for the company.
Internal Labor Code.
Rules and regulations on material remuneration and incentives.
Contract of employment.
Other local regulations organizations.

Wages can be paid on a piece-rate or time-based basis. In the case of a piecework scheme, wages will be paid depending on output. These outputs are determined by the volume of products produced or services provided.

In the case of calculating wages based on temporary resources, the employee will receive a salary that corresponds to his job responsibilities and is stated in the employment document. In this case, the salary amount is fixed in advance and set at staffing table. Payroll may include unscheduled bonuses and additional remuneration. Such rewards may be payments for the employee’s length of service, effectiveness and efficiency during performance job responsibilities.

By law, salaries must be paid at least twice a month.

The wage payment interval can be determined in two ways, but they should not violate the rule of two times a month.

The first method is to pay an advance with payment at the end of the working month. The advance is issued as a certain part of the official salary, which is fixed in a separate monthly tariff schedule. The advance cannot be issued earlier than the first two weeks worked. The employee can receive the remaining or final part of the salary at the end of the working month. Also, the final payment may include various rewards or bonuses.

The second payment method is interval payment for both halves of the month. Thus, the salary is calculated for the first and second half of the month as a full one. In this case, the calculation will be made based on the time resources spent. The amount of payment for time worked for a specific period is fixed in the organization’s regular labor code.

Mandatory documents

The main package of documents, within the framework of which the head of the company undertakes to establish a payment system or a separate salary for an employee, is established by law in the order “On the establishment of unified forms of the first accounting documentation of labor compensation.” The package of documents includes the following copies:

An employment contract under which the amount of salary and the time of payment of an advance or part of the salary will be fixed.
A document in the form of an order to hire an employee. Such a document is necessary because it must record: the amount of the employee’s salary, possible additional payments, as well as the start and end dates of the employee’s work.
Time sheet.
In the case of piecework wages, a corresponding document is also required. These documents can be in the form of acts of completed work.
Additional orders on remuneration or discipline of an employee.
Other additional documents that may influence the formation of an employee’s salary.

The variable selection of documents for specific requirements may include the following:

Automated accounting based on working time sheets. This package of documents is determined for the use of automated recording of the presence of employees at the workplace. Also, this time sheet is often used in companies with installed reading systems that record the time an employee arrives and leaves the company’s location.
Calculation of wages based on working time sheets. This is a single document that indicates the very fact of the employee’s performance of official duties. This method is used in accounting payment calculations.
Payroll payroll. This method of salary calculation is used in the application of the document form T-49. If salaries are paid to bank cards, then the T-51 document form is used.
Calculation report on the provision of leave. This type A settlement document is generated when it is necessary to calculate vacation payments to an employee.
Payment document resulting from termination of an employment contract. This type of document is generated when it is necessary to calculate the amount of payment upon dismissal in order to take into account all unused payments employee during his working life. Such payments may include unused vacation pay, sick leave and other bonuses during the dismissal of an employee.
Personal account. This type of documentation is necessary when you need to create a systematic record of all data on wages that were accrued or withheld for the calendar year.
Employment invoice. This type of document is generated when hiring for a position is due only to the need to perform some specific work for a limited period.

Salary payment

The time-based wage system depends on the amount of time worked by the employee. This means that the amount of the patch will be set in units of fixed time. Such a unit can be a period of time worked in the form of a month or a specific shift, such as an hour or other time period. In the case of payment of shift wages, a specific tariff rate is established.

Salary is the type of payroll by which salary is determined if an employee works a 40-hour schedule. In the case of a salary, the amount is set in the form of payment for the month worked. But if the employee has not fully worked this time period, then the calculation of the processed time will be made in accordance with the hours completed.

The salary formula itself is calculated based on the base amount for the month worked, which is divided by the established standard of working time for a given period, and then multiplied by the actual time worked. But since the amount of the salary itself is the same in each specific month, the standard working time may differ from the working calendar; in this case, the amount of the entire salary for the day may be the difference.

Salary wages are also called time-based wages. It is believed that payment can be set at a tariff rate, which can be daily or hourly.

Thus, the basic formula for calculating salaries by salary will be: (salary) = (days worked) * (employee rate).

Salary depends on the amount accrued for the month worked. Days worked are recorded in the worksheet. The employee's rate is recorded in the document as the daily tariff rate.

As a rule, those employees who work on a salary, that is, engineers, technicians and managers, receive a fixed rate. Thus, at an hourly rate, the salary is calculated using the formula: (salary) = (employee salary) / (established norm*fixed fact).

The norm is the number of days in the past month. It is a fact that the days already worked by the employee are recorded.

All these formulas take into account salaries, which do not include various bonuses or additional payments. The employee’s entire salary must be transferred either to a bank card or given in cash at the cash desk.

From the resulting amount you need to withhold 13% personal income tax.

Average monthly labor calculation

There are many reasons why employers choose average monthly salary calculation. Often the main factors include:

Calculation of vacation pay. Compensation for unused funds that were intended for the employee during vacation.
Additional payments while maintaining the employee’s basic fixed rate.
Payment for the employee's working time spent on downtime due to the fault of the employer.
Compensation in case of staff reduction and termination of an employee’s employment contract. Funds are compensated on the occasion of weekend benefits.
Compensation for employee disability.
Compensation for employee travel time.

Thus, monthly payments are made if the employee requests a certificate of income, as well as other data. There are also additional compensation, which are not included in the list of main reasons:

Local material payment in the form of assistance. This payment is relevant during the period of sick leave or vacation pay.
Compensation Money for the costs of food, travel, housing and communal services.
Compensation of funds on occasion maternity leave for the period of the onset of motherhood and temporary incapacity for work in this regard.
Allowance for caring for a child under 1.5-3 years of age.
Financial benefit for funeral.

Some material payments are made not by the organization, but by the fund social insurance with which a particular company cooperates. To do this, the head of the organization must submit a corresponding application for the employee to this fund.

To calculate the average monthly earnings for the past calendar year, you need to subtract the following from the amount of accruals social payments or material compensation. Then the resulting figure must be divided by the number of days worked by the employee. The calendar month includes the period from the 1st to the 31st.

In order to determine the average salary of an employee, you need to use the amount of remuneration and working hours according to the calendar.

The amount of wages is the amount that should have been accrued for 12 months. However, if the employee did not work all the days, then only those worked are counted. Working hours are determined by the sum of calendar days divided by 12. Thus, the salary calculation amount should look like this:

Wed salary = payment for a certain period/time worked.

As a result, the average monthly salary is calculated using the following formula:

salary = salary for the year / total number of days on average.

average daily salary = (basic payments + additional) / (12*29.3).

29.3 is the total average number of days in a month, which is established by law.

If an employee is dismissed, compensation for unworked or unused vacation periods must be added to his salary. In this case, the average monthly salary is replaced by calculating the total time worked.

Piece wages

Piece-rate wages are characterized by the fact that they evaluate the quality of the employee’s work, and not the number of hours worked. Thus, the effort expended is assessed in material equivalent. In this case, wages will not depend on the amount of time worked, however, working time recording is still present in mandatory for the time sheet. In case of working out night shift, payment is made with a surcharge. This payment system is relevant for employees with a flexible schedule or remote work. An employee working as a freelancer is also subject to working time tracking and the remote employee's work time should not exceed 40 hours per week. Since the organization cannot independently control the amount of time processed, it obliges the employee to keep his own time sheet. This factor must also be included in the employment contract. An employee does not have the right to work more than the norm established by the production calendar.

In most companies, there is only a piece-rate progressive form of payments, which characterizes a certain rate of payments for production. Thus, upon reaching a certain production limit, payment is made at one tariff, and when this level is exceeded, at another. This system is quite effective in stimulating employee enthusiasm.

The piecework wage formula is calculated as follows:

(amount of material worked per day) * (cost of work) + (amount of work worked daily in excess of the norm) * (cost of work in excess of the established norm).

In the case of daily calculation, the norm is summed up. But in the case of monthly calculation, the monthly work time is divided by the number of days worked, based on the result of which the work rate will be calculated. So the formula will look like this:

(amount of waste material per day within the established norm) * (cost of work) + (average processing of norm per day) * (cost of processed norm) * (number of days worked).

Thus, in order to correctly calculate wages for an employee, you need to be armed with information about the base salary (if any), mandatory deduction percentages for personal income tax, and also determine the number of days actually worked for the paid period. Also, do not forget about the total salary that was accrued from the beginning of the year to the current period. To carry out the entire procedure for calculating wages, you will need a payroll document in the form of form T-49 or T-51 (T-53).

Calculation of wages at any commercial or state enterprise occurs in accordance with the legislative acts in force in this moment time. Its amount depends on the official salary specified in the employment contract, hours worked during a certain period and other details. The amount due for payment is calculated by an accountant based on a number of documents.

What is taken into account when calculating?

Today, two types of fees are most often practiced:

Time-based . The first provides for a salary determined by the contract for the time worked - hour, day, month. Often a monthly rate is used. In this case, the final amount depends on the time worked during a certain period of time. It is used mainly when calculating salaries for employees on whom the amount of product created does not depend - accountants, teachers, managers.
Piecework . Depends on the amount of product created over a certain period. Often used in factories. It has several subspecies, which we will consider a little later.

Thus, time-based wages stipulate that the head of the enterprise or other official is required to maintain and fill out a time sheet. It is drawn up according to form No. T-13 and is filled out daily.

It should note:

number of working hours worked during the day;
exits “at night” – from 22:00 to 6:00;
exit to not work time(weekends, holidays);
omissions due to various circumstances.

Piece payment requires the availability of a route map or work order for a certain amount of work. In addition, the following are taken into account: sick leave, orders for bonuses, orders for issuing financial assistance.

After being hired, each accountant must keep analytical records of wages and record it in form No. T-54. This is the so-called employee personal account. The data specified in it will be taken into account when calculating sick pay, vacation pay and other types of benefits.

You can find out how vacation pay is calculated.

Calculation formula and examples

Time-based wages provide for payment of labor according to the time worked and the employee’s salary.

It is calculated as follows:

For monthly salary:

ZP=O*CODE/KD, where

О – fixed salary per month;
KOD – days worked;
KD – number of days in a month.

For hourly/daily fixed salary:

ZP=KOV*O, where

ZP – salary excluding taxes;
KOV – amount of time worked;
O – salary for one unit of time.

Let's look at an example:

Tatyana Ivanovna has a monthly salary of 15,000 rubles. There were 21 working days in a month, but since she took vacation at her own expense, she worked only 15 days. In this regard, she will be paid the following amount:

15,000*(15/21)=15,000*0.71= 10,714 rubles 30 kopecks.

Second example:

Oksana Viktorovna works with a daily salary of 670 rubles. She worked 19 days this month. Her salary will be:

670*19 = 12,730 rubles.

As you can see, the formula for calculating wages for this type of payment is very simple.

Piece payment - how to calculate?

With piecework wages, the amount of work performed is paid. In this case, prices are taken into account in relation to the volume of work.

For piecework wages, wages are calculated using the following formula:

ZP = RI*CT, where

RI – prices for the production of one unit;
KT – quantity of products produced.

Consider the following example:

Ivan Ivanovich produced 100 engines in a month. The cost of one engine is 256 rubles. Thus, in a month he earned:

100*256 = 25,600 rubles.

Piece-progressive

It is worth separately considering this type of payment as piecework-progressive, in which the price depends on the quantity of products produced for a certain period.

For example, if a worker produces 100 engines in a month, then he receives 256 rubles for each. If he exceeds this standard, that is, produces over 100 engines per month, the cost of each engine produced in excess of the norm is already 300 rubles.

In this case, earnings for the first 100 engines are calculated separately and separately for subsequent ones. The resulting amounts are added up.

For example:

Ivan Ivanovich manufactured 105 engines. His earnings were:

(100*256)+(5*300)=25,600+1,500= 28,100 rubles.

Other payment systems and their calculations

Depending on the specifics of the work, payment may be:

Chord . Often used when paying for the work of a team. In this case, the wages of the team as a whole are calculated and given to the foreman. The workers divide the received amount among themselves according to the agreement existing in their brigade.
Payment based on bonuses or interest . A bonus or commission system is used for employees on whom the company’s revenue depends (see also). Quite often it is applied to sales consultants and managers. There is a constant, fixed rate and percentage of sales.
Shift work . The shift method of work provides for payment in accordance with the employment contract - that is, time-based or for completed volumes of work. In this case, interest surcharges may apply for difficult conditions labor. For days off on non-working days and holidays, pay is calculated in the amount of at least one daily or hourly rate on top of the salary. In addition, a bonus is paid for shift work from 30% to 75% of the monthly salary. The interest rate depends on the region in which the work takes place. For example, Ivan Petrovich works on a rotational basis. His monthly rate is 12,000 rubles, an allowance for working in this region is 50% of the salary (O). Thus, his salary will be 12,000 + 50% O = 12,000 + 6,000 = 18,000 rubles per month of work.

Payment for holidays and night shifts

When working in shifts, each shift is paid depending on the tariff rate of each shift. It is either installed employment contract, or calculated by an accountant.

It is worth considering that trips on weekends and holidays are paid at a higher rate - an increase in rate by 20%. In addition, exits at night from 22:00 to 6:00 also have a tariff increase of 20% of the cost of an hour of work.

Payroll taxes

When calculating wages, do not forget about taxes. Thus, the employer is obliged to pay 30% of the amount of calculated wages to the insurance premium fund.

In addition, 13% of personal income tax is deducted from employees. Let's look at how taxes are calculated.

First of all, the tax is calculated on the entire amount of wages, except in cases in which a tax deduction applies. So, a tax deduction is calculated from the total amount of wages and only then the tax rate is calculated on the resulting value.

A number of socially unprotected categories have the right to deduct taxes, the list of which is prescribed in Article 218 of the Tax Code of the Russian Federation. These include:

Veterans of the Great Patriotic War, disabled people whose activities were related to nuclear power plants. The tax deduction is 3,000 rubles.
Disabled people, WWII participants, military personnel - 500 rubles.
Parents who have one or two dependent children – 1,400 rubles.
Parents who have three dependent children – 3,000 rubles.

For the last two categories there is a restriction. So, after the amount of wages received from the beginning of the calendar year reaches 280,000 rubles, the tax deduction is not applied until the beginning of the next calendar year.

Example:

Ivan Ivanovich’s monthly salary was 14,000 rubles, since he worked for a full month. He became disabled while working at a nuclear power plant. Thus, his tax deduction will be 3,000 rubles.

Personal income tax is calculated for it as follows:

(14,000 – 3,000)*0.13= 1430 rubles. This is the amount that must be withheld when receiving wages.

Thus, he will receive in his hands: 14,000 – 1430 = 12,570 rubles.

Second example:

Alla Petrovna is the mother of two minor children. Her salary is 26,000 per month. By December, the total amount of wages paid to her will be 286,000 rubles, therefore, no tax deduction will be applied to her.

Payment procedure and calculation of delays

According to the same legislation, wages must be paid at least 2 times a month. They provide an advance payment, which is issued in the middle of the month, and the actual salary.

The advance on average ranges from 40 to 50% of the total amount of payments, the rest of the payments are issued at the end of the month. Usually this is the last day of the month; if it falls on a weekend, it is the last working day of the month. If wages are not paid on time, the employer is obliged to pay a fine.

In addition, compensation is provided for the employee, which is issued upon his request and is 1/300 of the rate for each day of delay.

Video: Simple payroll calculation

Familiarize yourself with the basic nuances of calculation and payroll. An experienced accountant will tell you how to correctly calculate wages depending on the wage system you choose.

The calculation of wages is carried out by an accountant based on a number of documents. There are two main wage systems: piecework and time-based. The most popular time-based wage system is quite simple and is used in most industries.

To pay funds due to specialists for work at night and overtime, on public holidays and official weekends, an hourly tariff rate is applied. It is indispensable for calculating salaries for people who work in shifts in an organization. To determine the indicator, the accountant must use the explanations of the Ministry of Labor of the Russian Federation. You can make the necessary calculations on a calculator or in the 1C program.

To determine the amount of wages that an employee is entitled to, it is enough to multiply the cost of an hour of his labor by the time actually worked in the reporting period.

If the number of hours a person was at work is easy to determine, then with the hourly rate things are more complicated. For different forms wages and specific situations different algorithms for its calculation are used.

The easiest way is to set a fixed tariff once and write it down in internal corporate documents. The cost of an hour will depend on the qualifications of employees and their position in the organization. Thus, the rate for a hall administrator will be higher than that of a cashier, but lower than that of a store director.

Most organizations take the unit of cost of time worked not as an hourly rate, but as a salary. There is no need to change this system, which has been proven over the years: the price of one hour is easily calculated from the monthly salary, knowing which you can calculate the amount to be transferred for a month not fully worked or going to work on a holiday.

In practice, two main calculation methods are used, each of which has positive and negative sides.

The first formula for an accountant

The first option involves using the monthly standard of hours worked as a starting point. There is no need to calculate this indicator: it can be found in accounting programs (for example, ConsultantPlus) and open Internet sources.

The cost per hour is determined as follows:

Hourly rate = Employee salary / Official monthly standard.

Example

Manager Vasily Petrov works in trading floor shifts, his monthly salary is 30,000 rubles. According to the established schedule, Vasily worked 150 hours in February, and 155 hours in March.

The accountant who will calculate the manager's salary must take the official monthly standard from the Internet or another source. In the months mentioned, this figure was 159 hours.

Let's start the calculations:

The hourly tariff rate in each month worked is 188.68 rubles (calculated using the formula 30,000 rubles / 159 hours).
In February, Vasily earned 28,301.89 rubles (determined by the formula 188.68 rubles * 150 hours).
For March, citizen Petrov’s salary will be 29,245.28 rubles (188.68 rubles * 155 hours).
The total amount to be issued for two months is 57,547.17 rubles (29,245.28 rubles + 28,301.89 rubles).

The described calculation option is simple and accessible. It won't take much of the accountant's time. He has one significant drawback: inversely proportional relationship between the number of working days in a period and the amount of salary.

The result is injustice: an employee can receive a higher salary for a month in which he worked less, and a lower one for a period in which there were few holidays and weekends.

The second formula for an accountant

This option involves using the average annual number of labor hours as a basis.

We need to divide the annual rate by 12: this is how we get the monthly rate. The employee's salary should be divided by this.

Hourly rate = Employee salary / (Average annual standard / 12).

You can clarify the average annual standard in an accounting program or online source.

Case Study

For Vitaly Nikanorov, who works in the warehouse of the TorgCity company, a summarized accounting of hours worked is used. Vitaly’s salary is 25,000 rubles. In January he worked 130 hours, in February - 150, in March - 155.

Official data for 2017 states that the labor standard for 12 months is 1974 days.

The hourly rate for a warehouse employee is 151.98 rubles: 25,000 rubles. / (1974 hours /12 months). Using this indicator, the accountant calculates the amount of the employee’s salary in each month of the quarter:

January - 19,756.84 rubles (151.98 rubles * 130 hours).
February - 22,796.35 rubles (151.98 rubles * 150 hours).
March - 23556.23 rubles (151.98 rubles * 155 hours).

At first glance, it seems that the second method is more complicated than the first. Actually this is not true. In the first case, the hourly rate must be calculated monthly, in the second it is enough to determine it once a year. Key Advantage The method is that the salary of each employee of the organization is directly proportional to the number of his actual outputs. This value does not depend on the number of holidays and weekends that fall in a particular month.

In this article we will tell you how to calculate wages using a time-based wage system and consider its types. Let's study examples of such remuneration systems as simple time-based and time-based bonuses, highlight their main features and consider how wages are calculated under a time-based remuneration system in 2018 when an employee works for less than a full month.

About the time-based wage system and its types

The time-based wage system assumes a direct dependence on the amount of time actually worked by a particular employee, taking into account the position he occupies, his qualifications (grade) and working conditions.

There are the following types of time-based wage systems:

Simple time system;
Time-based bonus system of remuneration.

In the first case, wage calculation is based on determining the amount of time actually worked, regardless of the volume of work performed; in the second case, the volume of work performed, as well as the quality of its implementation, requires the payment of a bonus in excess of payment for the time actually worked.

Thus, the wages of employees with a simple time-based remuneration system consists only of salary, and the time-based bonus consists of the following components:

Payment for work for actual time worked;
Additional payments for specific working conditions;
The bonus part of the salary for the month of accrual, which, if certain conditions are met, becomes mandatory for payment. Read also the article: → "".

Simple time-based wage system

Since it was determined that with a simple time-based wage system, wages are calculated based on the rate or salary for each employee, let us determine what rates can be set:

Hourly tariff rate;
Daily tariff rate;
Monthly salary.

So, at an hourly tariff rate, the salary is calculated according to the formula:

Salary hour = n hour.fact×TShour

Where Salary hour is the salary level at an hourly tariff rate,
n hour fact – number of hours worked per month,
Thour – the size of the hourly tariff rate.

At the daily tariff rate, the salary is calculated using the formula:

Salary day = n monetary fact × TS day

Where ZPdnev is the salary level at the daily tariff rate
n monetary fact – number of days worked per month,
TSdnev – the size of the daily tariff rate.

If a monthly salary is established for employees of an organization, then the amount of their salary does not depend on the number of days actually worked, thus, if an employee worked all the working days of the month (according to the work schedule), then his salary should be calculated in the amount of a monthly salary.

An example of wage calculation with a simple time-based wage system

The RED-Line Group of Companies LLC has a simple time-based wage system. Warehouse manager O.O. Yuryevsky has an hourly tariff rate of 105.65 rubles. at one o'clock. For lead manager A.A. Samokhvalova established a daily tariff rate of 895 rubles. in a day. Assistant Director A. Yu. Moskvitina has a monthly salary of 23 thousand rubles. per month.

In March 2017 there were 22 working days. If the working day is 8 hours and provided that all employees of GC RED-Line LLC have worked for a full month, we will calculate the salary of each of them:

Salary O.O. Yuryevsky: 105.65 rubles/hour * 22 days * 8 hours = 18,594.4 rubles;
Salary A.A. Samokhvalova: 895 rub./day * 22 days = 19,690 rub.;
Salary of A. Yu. Moskvitina: 23 thousand rubles.

An example of calculating salaries for employees with a five-day / six-day working week, if the working week is 40 hours

The RED-Line Group of Companies LLC has established a time-based wage system. Cleaning manager O. E. Anastasova receives a salary of 33 thousand rubles. Her working day is 8 hours, working five days a week. Another cleaning manager, A.G. Yusupov, has a salary of 25 thousand rubles with a working week also of 40 hours, but with a six-day working week, the work schedule is as follows: he works the first five days of the week for 7 hours, and on Saturday - 5 hours.

In April 2017, there were 20 working days in a five-day working week and 25 working days in a six-day working week. Both employees worked the entire month of April. O. E. Anastasova worked 160 hours (20 * 8) in April, and A. G. Yusupov worked 165 hours (20 * 7 + 5 * 5), but this did not affect their salary in any way; they earned their full salary volume: Anastasova - 33 thousand rubles, and Yusupov - 25 thousand rubles.

Payroll calculation under time-bonus wage system

Example 1. The RED-Line Group of Companies LLC has established a time-based bonus wage system. The Regulations on Bonuses state that the production of parts without defects guarantees the payment of a bonus to employees in the amount of 25% of the monthly salary.

For master A.F. Broneslavsky's salary is set at 17 thousand rubles. In August, he produced parts without defects, so at the end of the month Broneslavsky received a bonus. Let's calculate its size:

17,000 rub. * 125%/100% = 21,250 rub.

How is salary calculated when an employee works for less than a month?

There are situations when an employee for whom a monthly salary is set was unable to work the entire month. In such cases, the employee’s salary is calculated using the formula:

Salary part-time = О÷n working days × n actual days

Where is the salary part-time? – employee’s salary for less than a month,
O – employee salary,
n working days – number of working days in a month,
n actual days – the number of days actually worked in a month.

Example 2. The RED-Line Group of Companies LLC has established a time-based wage system. Worker E. Yu. Antipenko has a monthly salary of 23 thousand rubles. From April 30 to May 16, Antipenko was on vacation, that is, in May 2017 he worked 11 working days. There are a total of 20 working days in May, let’s calculate Antipenko’s salary for May:

23,000 rub. / 20 work days in May * 11 days actually worked = 12,650 rubles.

Rules for calculating wages on weekends and holidays with a time-based wage system

For employees who are subject to an hourly rate, additional payments that must be paid for working on a holiday or day off are calculated using the following formula:

Additional holiday(s) = vehicle hour. ×2 × n actual hour.

Where is Additional Holiday (Weekend) - additional payments to an employee for working on holidays or weekends,
TC hour. – employee’s hourly wage rate,
n actual hour. – actual number of hours worked on weekends (holidays) of the billing month.

For employees who are subject to a daily wage rate, additional payments that must be paid for working on a holiday or day off are calculated using the following formula:

Additional holiday(s) = TS days. ×2 × n actual worked.holidays.months.

Where Additional holiday(s) is the employee’s daily tariff rate,
n actual worked.holidays.months. – the number of weekends (holidays) of the month on which the employee went to work.

These rules for calculating additional payments for work on weekends and holidays are established in Article 153 Labor Code RF.

An important point: since the legislation of the Russian Federation does not establish rules for calculating the indicator - the number of working hours per month, then, in order to determine the amount of additional payment for work on weekends and holidays, it is necessary to consolidate this procedure in the company’s internal documents (for example, in the Regulations on remuneration ).

Hello! Igor Zuevich is in touch, and today we will talk to you about what you need to know about hourly wages. You will learn about the possibilities of switching to new system payment, given that this initiative has been discussed for many years by experts who still have notcame to unanimous opinion about the need for such a transition.

Nowadays, there are many types of remuneration that are legally established. IN Western Europe They have been paying based on hours worked for a long time.

IN last years this form began to be used in Russia. But before introducing it in his company, every manager must seriously analyze all the features of this type of settlement with his employees.

What determines hourly wages?

Many industries and companies use such a system for calculating wages, which is called tariff-free.

And then it depends, first of all, on the labor success of this enterprise or workshop, and not on the personal merits of individual employees. The case under consideration includes the following forms in the tariff system of remuneration:

Piece work;
time-based;
mixed.

Payment for each unit of time worked is used when assessing the quality of an employee’s work is impossible for a number of reasons. A worker who turns products on his machine relies only on himself.

After all, his salary depends on the number of parts made. What kind of product can a teacher create in a school that gives knowledge to students? It is in such cases that remuneration for work activities is introduced for lessons taught, which takes into account not only the time of work, but also the degree of qualification of the teacher.

Payment for hours worked may also vary.

The simplest is the cost of each hour of work. It does not depend on the result of the labor of a worker or employee.

When paying for hours worked, the quality of labor or the full amount of work completed is taken into account, then an additional salary in the form of a bonus is always added to the hourly rate.

But they must know the size of the bonus in advance, so that later there are no disagreements between them and the administration of the enterprise or company. There may also be a premium for hourly work. It is awarded if the employee accurately completes all assigned tasks.

Tariff rates are always calculated taking into account the minimum wage

Based on the provisions of the Labor Code of the Russian Federation, the working time of the week is 40 hours. This norm should under no circumstances be exceeded.

But if the employee’s employment is part-time, then he can work less than the allotted time per week. In this case, the cost of each working hour consists of how many hours he worked, plus the minimum wage is taken into account.

If very hard work or the employee’s high qualifications, then the tariff rate is much higher than the standard.

What advantages does an hourly salary have over other forms of remuneration?

But there are also significant disadvantages to this form of payment.

It is very difficult, for example, to maintain strict control of the time worked by each employee. If an additional bonus is not added to the salary, the employee’s work will become ineffective.

But how do the workers themselves feel about such wages?

This form suits students well. In addition to studying, they can also work part-time for several hours a day in some company.
Hourly pay is also suitable for teachers. For example, they have 6 lessons on one day, and only 2 lessons on the second. Cooks, waiters and bartenders work under the same conditions.

But this system has one big flaw

How will this form of payroll be perceived by workers? This completely depends on the employee himself, as well as on his manager.

As you can see, there are a lot of difficulties with the introduction of hourly wages, and it is impossible to establish it for all areas of activity, since employees cannot be measured by the amount of time worked. But such a remuneration system causes greater interest among staff in work, allows staff and the employer to vary their employment, and deprives employers of the opportunity to increase working hours without payment.

As always, the main thing is to act correctly and you will succeed. It is better to act together and together with those people who already have experience and results. Come to our programs and earn more at the same time!

With you,
- Igor Zuevich.