Advice 1: How to calculate the cost of time

For payroll accountants payroll Department needs to determine the cost of the working time. This value depends on workers ' skills, wages and the number of working days (hours) in a specific month. Indicator of the value of working time is calculated depending on the forms of remuneration of employees.
How to calculate the cost of time
You will need
  • - staffing;
  • - employment contract;
  • calculator;
  • - report card time attendance or certificate of completion;
  • - labor laws.
Instruction
1
When entering into an employment agreement with a particular employee the employer determines some form of remuneration: time-based or piece-rate. Timed depends on the time actually worked by the employee in a particular month. Piecework is determined by the number of produced goods depending on the tariff rate per unit of product (items).
2
In determining the value of work time, calculate the number of working days (hours) in a specific month. Use the production calendar. Exclude from the calculation weekends and public holidays. For example, in January 2012, 17 working days. Suppose, the employee has an 8-hour day. Multiply 17 by 8, the result is 136 hours, which actually should work out specialist.
3
To calculate the cost of the working time of one employee, you need to know the amount of the monthly salary, bonuses, allowances that are prescribed in the approved staffing table. The amount of the salary per month divide by 17. For example, the employee set salary 11 000. Per day specialist earns 647 rubles. Divide the result by 8, the amount of earnings per hour of this employee is approximately 81 ruble.
4
The sheet of accounting of working time by the personnel officer or timekeeper shall be marked with the number of working days (hours). Suppose the expert took in January 2 days leave without pay. Then the actual days the employee has 15 days. Multiply 647 (daily salary) to 15 (the actual number of days worked). Wages the results will be 9 705 rubles.
5
If the payment is made depending on the volume of production, the size of the salary is by multiplying the tariff rate on a number of details.
6
If your company installed replacement operation, which includes the implementation of the labour functions at night, then payment at double the size, which is regulated by the labour legislation.

Advice 2 : How to calculate hourly tariff rate

For the calculation of tariff rates should be guided by the letter of the Ministry of Labour of the Russian Federation. The hourly tariff rate is calculated to pay for work at night, in shifts, for overtime and work on holidays or weekends.
How to calculate hourly tariff rate
Instruction
1
For payment for work in a particular month, you should separate tariff salary for the number of hours worked in a given month, you get hourly pay rates. For example, if the employee did not work a month, the actual number of hours worked multiplied by the rate of the current month.
2
For work at night from 22 to 6 must be paid at least 20% above the normal tariff rates. Regulations of the company may have different surcharge for night hours work, but at least 20% more on the basis of hourly wage rates.
3
For weekend work and public holidays shall be paid double the wage rate or given an extra day off.
4
Often accountants are counting the average tariff rate or an average quarterly.
5
To calculate the average hourly wage rate should the amount of the tariff salary multiplied by 12 and divided by the number of working hours in the calculation year.
6
If you want to calculate an average quarterly tariff rate, tariff salary should be multiplied by 3 and divided by the number of hours in the billing period.
7
When payment processing is taken into account aggregated working hours in the billing period. Processing is paid at double rate only in the case that hours of work the employee has exceeded the hours of total work time in a month. That is, the calculation required at the end of the billing period.
8
If an employee goes on sick leave or does not produce the appropriate number of summed time, payment should be made on the basis of the average hourly tariff rates, calculated over 12 months.

Advice 3 : How to determine hourly rate

The hourly tariff rate is calculated when switching to time-based pay or pay not fully exhaust the working month. All the calculations can be done on the calculator or use the program "1C payroll and personnel".
How to determine hourly rate
You will need
  • calculator;
  • - the program "1C payroll and personnel".
Instruction
1
To calculate the hourly wage rate for the current month in pay, the employee spent a month not completely, divide the salary by the number of working hours according to the schedule in the billing period. You will receive the cost of one hour which must be multiplied by the hours actually worked. To this amount add the district factor, if it applies in your area, subtract the 13% income tax and issued a part of the salary paid in advance. The result will be equal to the employee's salary in the settlement month.
2
To determine the hourly rate with incentive pay, calculate the average earnings for three months. You should put all amounts which you held an income tax, divide by the number of working hours. The result will be equal to the hourly wage rate contractor. This calculation can be applied when you transfer from piece-rate to hourly rate or payment is not fully completed work month.
3
To determine the average number of working hours, please read annual letter of Ministry of labor. In the annual message given detailed explanations on the calculations of working time in each month of the year.
4
If you need to calculate the average hourly tariff rate to pay for travel, vacation, put all the earned amount in 12 months, divide the total number of hours in the billing period. One-time payments, material assistance, social benefits in the total estimated amount does not include. Having a calculation based on the amount of earnings from which you withhold personal income tax of 13%.
5
When the transfer of all employees from the salary or incentive earnings to hourly tariff rate you are required two months before the change to notify all in writing and issue to the employment contract supplementary agreement.

Advice 4 : How to calculate the salary according to the hours worked

Usually, the wages of employees of a particular company consists of the calculation of the monthly salary, however in some cases the work is carried out by the so-called daily or hourly rate. To calculate salary for the month in this situation, we should judge from the number of days or hours.
The paycheck calculations necessary to carry out carefully
Instruction
1
Run payroll in accordance with the established daily rate. For this you need to multiply the number of actual days on the coefficient of tariff rate for one day. Also count to be allocated to the employee premium by dividing the sum available on the number of working days, and then multiply by the days actually worked. Don't forget to subtract from the received amount of the withholding tax at the rate of 13%.
2
If an employee works at the established hourly rate, multiply the number of actual hours for the current billing period on the hourly wage rate. Award for not fully exhaust the working month is usually not paid, but if in your company it is provided to all employees, divide the premium amount by the number of working hours in the current billing period, and multiply by the actual number of hours worked. Fold the values obtained for each of the waste this period of incomplete days and you will be able to calculate the total wages of the employee.
3
Calculate the salary for the days that the employee was on sick leave or on leave for pregnancy and childbirth. To do this, refer to paragraph 1 of article 14 of the Federal law 255-F3. As stated in the legislation, it is necessary to put all earned in 24 months sum including the accrued income tax. Then divide the result by 730. So you calculate the average daily salary in one day, in accordance with which to perform further calculations.
4
Find out payable to the employee for the payment of vacation or travel, by adding all earnings for the 12 months of the amount with deduction of income tax, divide the resulting value by 12 and then by 29.4. The result will be considered as payment for one day of business trip or vacation, in accordance with the RF Government decree No. 922.
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