Advice 1: How to calculate advance

The legislation stipulates that wages must be issued at the company twice a month, the advance payment and the balance amount. Paid before the 15th of the month. At each company the advance payment calculated in different ways. The advance can be calculated on the report card work days, and in percentage terms (40% of the total).
How to calculate advance
You will need
  • Report card;
  • Calculator;
  • "1C Enterprise. The payroll and HR
Take a card and count how many days the employee has worked 1 to 15 number.
Divide the salary on all working days of the given month and multiply by number of days worked up to 15 numbers.

This amount is in advance.
Divide the salary by 40% and this amount will be in advance.
Payment of wages once a month is a violation of labour legislation leads to administrative responsibility (article 136 of the Labour code of the Russian Federation).
Closely monitor and fill the time sheet of days worked by employees (sick leave, passes, compensatory time off). Close twice a month report card, to avoid problems with the labor laws.
Useful advice
Pay day advance can be set of the company's internal collective agreement or employment contract with each employee.
If the payments are made once in two weeks fully spent month advance amount and the principal amount will be equal.
Install the program "1C Enterprise. The salary and frames".

Advice 2: How to calculate the salary

Salary or wage rate is fixed pay the employee during the course of their employment for a certain complexity per unit time, in accordance with the Labour code of the Russian Federation. The grid tariff is the charging of remuneration of employees in organizations financed from the Federal budget on a Single tariff.
How to calculate the salary
You will need
  • The labour code, regular schedule, a single tariff schedule for organizations which are funded by the Federal budget.
Determine the type of organization, for the employee whose salary is calculated. If it is an organization funded by the Federal budget, the wage is set by a Single pay scale. If the enterprise is commercial, the size of the salary established on the basis of financial capability, but not less than the statutory minimum wage.
For commercial enterprises, the salary is established in the staffing table, you can determine the amount of payment, taking the figure from the same position. It is also important to remember that the minimum wage is not taken into account allowances, bonuses, bonuses and other incentive payments, additional payment for hazardous or heavy working conditions and other social and compensation payments.
In addition to staffing for the calculation of the salary of the new position use the selected calculation method: grading method or method factors linked to the salary of key specialists.
The amount of the salary or the tariff rate cannot be lower than the legally prescribed minimum in accordance with the Labour code of the Russian Federation.
Useful advice
In setting salaries, should use the requirements of the labour laws, local regulations: the Regulation on remuneration in the organization, Provision for bonuses, etc.

Advice 3: How to calculate the advances for profit

Organizations paying to the state budget tax on profit from their activities, fill out the appropriate Declaration. Depending on the form of ownership, income, they need to be calculated monthly or quarterly advance payments. The calculation advances by months differs from the calculation on advance payments by quarter.
How to calculate the advances for profit
You will need
  • the form of tax returns for profit Tax code, calculator, documents, accounting data.
If your enterprise refers to those organizations whose income for the previous four quarters not exceed for each quarter of the three million rubles, or those companies listed in paragraph 3 of article 286 of the Tax code of the Russian Federation, you are required to pay into the state budget quarterly advance payments of profit tax.
Estimated tax base under the profit tax for the quarter and multiply by the tax rate on profits. The quarterly payment for the first quarter of the year will be equal to the quarterly advance payment for the fourth quarter of the previous year. For the second quarter equal to the advance for the first quarter. For the third quarter is calculated as the difference between the down payment for second and advance for the first. For the fourth quarter, respectively, equal to the difference between the quarterly advance payment for the third and advance for the second.
According to the above scheme of payment of advance payments, the organization must account to the tax, filling the tax Declaration for the profit, before the twenty-eighth day of the month following the reporting period. Therefore, to submit a document the company shall no later than 28 April, 28 July and 28 October.
Organizations that are not exempt from the payment of monthly advance payments of profit tax during the quarter are not obliged to calculate advance payments for each month, as the monthly advance payment is equal to the average value on a quarterly advance payment.
If the company wants to pay advance payments on actually received profit, the accountant must notify the tax office before the beginning of the new financial year. Advance payments under this system the organization will be eligible to be calculated only from the beginning of the reporting period.
The tax base is calculated per month on the tax on profits multiplied by twenty percent, following the advance payment calculated accordingly and actually depends only on income you received monthly. If you are in any reporting period, losses suffered, the advance will be equal to zero.

Advice 4: Than the advance payment differs from the Deposit

Concepts such as "advance" and "Deposit" used when making the purchase and sale of real estate and other operations. Advance and a Deposit is a monetary transaction, regulated by the Civil code of the Russian Federation.
Than the advance payment differs from the Deposit

What are the Deposit and Deposit

Deposit - the amount of money transferred by the buyer to the seller as payment for the purchased housing and to evidence that the purchase obligations will be performed subsequently. As payment of the Deposit has all the properties of the advance.

In turn, the advance is a minimum amount that is paid by the buyer to the seller as part payment of the full value of the property. Unlike the Deposit, it performs only the payment function.

The difference between the advance payment and Deposit essential. If the buyer changes his mind to pay for the purchase, the Deposit will still remain with the seller. If the seller changes his mind, he will have to pay the other party the amount of the Deposit in the double size.

In addition, when transferring money a receipt must clearly specify that a certain amount is paid as a Deposit. This will get rid of the unnecessary worries both the seller and the buyer.

The main differences between advance payment and downpayment

The main difference from the Deposit of the advance is that the first serves as a proof of the contract and method of ensuring performance of obligations. And the down payment is only a Deposit on an apartment that is paid to ensure reservation of a certain option.

In this case, the transfer of money is also formalized agreement to make a down payment. The document specifies the rights and obligations of the two parties, as well as the consequences for breaking them (one of the parties gets another advance in full and in a single size). Requires the Deposit of the advance payment agreement that is in writing, regardless of the amount. The agreement may be in the form of receipts. It must be mentioned surnames, names and patronymics of the buyer and the seller, place of residence, passport data, the amount of Deposit and date of execution of obligation on it.

The advance does not have such a strong formal framework. Moreover, in civil law it is not even a question, although it plays an important role when purchasing property. To protect yourself from unnecessary risks, the seller and the buyer must also enter into an agreement on making the advance (in writing).

Summing up

An advance is a payment prior to the transfer of property or provision of services. The main difference from the Deposit is that it is not a guarantee of performance of the obligation and may also be at any time recovered. The advance does not oblige both parties to conclude between themselves a contract.

The Deposit is the amount that is issued on contract as evidence of their enforcement. The process of transmission and receipt of the earnest money is governed by articles 380 and 381 of the Civil code of the Russian Federation. The agreement must be in writing; it has legal force. The Deposit – of-a-kind guarantee, which ensures the fulfillment of obligations. But because clearance of the deposits is very common in the rental market and fully justified.

Both of these concepts should not be confused with the key – way to ensure commitment in which the pledgee is entitled to dispose of the money when it detects any debt of the other party. For example, when rental housing is usually a Deposit to cover any damage to property, flat, etc. after Receiving the money as collateral, a property owner has the right to compensate the damages caused by the tenant, and to pay for the repair.
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