You will need
- the sheet of accounting of working time;
- - a calculator or computer.
Instruction
1
Charge wages to the driver based on instructions of the employment contract. To this amount, add on premiums and incentives specified in internal legal acts or collective agreements of the enterprise. All allowances for proficiency also document a collective agreement or other legal normative act of your company.
2
According to the industrial agreement you are required to charge all drivers with 24% of salary or of total hourly wage rate calculated for the month for special conditions relating to itinerant nature of the work, and if the driver independently conducted major or minor repairs.
3
On the basis of the basic salary amount or hourly wage rates, generate additional charges for the class, with the presence of the driver of the 1st class add 25%, second – 10%.
4
Next, add bonuses, incentives or remuneration referred to in internal documents. If the driver was working the night shift, according to the Labor code of pay for all hours of the night with a 20% premium. Considered to be night hours from 22 to 6.
5
For work on weekends, holidays, and overtime charge double payment if the driver did not want to get an extra day off.
6
From total income subtract income tax and the amount of the advance payments. The remaining amount will be the salary of a driver for one month of work.
7
According to article 168 of the labour code you are required to pay drivers all expenses related to traveling job, but they are not wages and are not included in the income of the driver, are liable for tax. Therefore, the amount you must pay separately.
8
In addition to these features, the accrual of salaries of employees who work no different from accrual and payment of staff working in the office. Calculation you can perform on the calculator or using a computer program "1C Enterprise".