You will need
  • - staffing;
  • settlement statements for the 12 calendar months;
  • - records of work time for the year;
  • calculator.
Define the settlement period. Generally, it is the calendar year. Add up the salaries of employees, bonuses, vacation pay over the 12 months. In the calculation of Fund of payment of labourin accordance with labour legislation, include payments that are of a continuing nature. When calculating this indicator exclude the sums which are lump sum (for example, social assistance).
Determine the total amount spent by the employees of the company (or individual departments) time. Use the sheet of accounting of working time, which is filled monthly by the timekeeper or other responsible person from whom this duty is spelled out in the instructions. Add up the number of hours in which employees perform their job function over the 12 calendar months.
Determine the average number of employees. Add up the number of staff for each individual day of the month and divide by the average number of days in the month (it should take 30 days). Repeat this procedure for the period January – December. Then add the results and divide by 12.
If you need to determine a monthly Fund of payment of labour, the amount of payments per year divide by 12. Then the annual amount spent whole days divide by 12. the average monthly wages of employees divided by the average number of days. The result, divide by the monthly headcount.
The daily calculation of Fund of payment of labour is calculated similarly with month. The difference lies in the fact that all indicators should be taken per day by dividing each of them by the average number of days in the month, that is 30.
Time Fund of payment of labour of workers is determined in those organizations, where there are hourly run work. Sum of the tariff rate specialists with relying payments (bonuses, money for night shifts, public holidays, which shall be paid at double the size).