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.
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).
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.
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.
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.
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.
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 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
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%.
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.
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.
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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