You will need
- the sheet of accounting of working time;
If you are planning to hire an employee who will work for hours, so his schedule is irregular, in the employment contract specify the size of the hourly wage rate. For example, on the basis of the employment contract with the Manager, the accountant must count and pay 50 rubles for each hour of work.
For example, taking the data from the timesheet, it will be seen that the controller worked in July 60 hours. Thus, the monthly wage will amount to 50 rubles*60 hours=3000 rubles. Of this amount hold pit, the rest of the issue at hand.
If the contract does not stipulate the tariff hourly rate is, calculate the payment based on the salary. For this you need to count the number of hours in the month. For example, the salary of the Manager is equal to 15000 rubles. In July, he has to work 176 hours, but according to the sheet of accounting of working time Manager was actually present at the workplace 170 hours. Thus, his monthly salary is equal to 15000 rubles/176 hours*170 hours=14488,64 of the ruble. Of this amount, also hold the personal income tax (13%).
In that case, if the employee brought to work overtime, payment for recycled hours must be at the higher rate: if you have worked less than two hours is paid at half rate; if more than two in a double. For example, the Manager worked in excess of 2 hours. Billing hourly rate equal to 50 rubles. Thus, the payment for the redesigned watch will be 50rubley*1,5*2 hours=150 rubles.
If the employee is hired to work at weekend or public holiday, the hourly wage shall be calculated at double the rate. For example, a Manager worked for 8 Mar for 4 hours. Billing hourly rate is 50 rubles. Thus, 50 rubles*2*4 hours=400 rubles.
Advice 2: How to calculate the salary for employees
Wages workers shall be assessed and paid at least 2 times a month according to the labour code of the Russian Federation. Payroll depends on the conditions of remuneration concluded with an employee. There is a salary, work on hour rate or output. To the sum of wages plus the amount of premium or remuneration and the regional factor. With each employee's calculated income tax in the amount of 13% of the total earnings. Income tax is not deducted from the amount that is accrued for sick leave.
If the employee a set hourly rate, that salary is considered based on the number of hours worked for the month. The amount of the tariff rate for one hour of work is calculated based on regulatory hours in a given month according to the labor legislation.
For employees working in shifts weekend days are days are not work for their schedule. That is, double pay or extra day off shall be paid only when waste days that do not coincide with the established schedule. Thus, Saturday, Sunday and holidays cannot be paid in double size. For night work from 22 hours to 6 hours is 20% higher tariff rates. The internal order of the enterprise can be set a different charge for night hours.
If you set the salary, that salary is calculated based on the average rate for one hour on a fixed salary. To do this, the amount of salary divided by the number of hours in a given month under the labour law. The resulting amount is multiplied by the hours actually worked. Added to the sum of the regional factor and the deducted amount of tax of 13%. If the provided award or other cash allowances, they added to the amount of money earned and only after that calculate the income tax. Weekends and holidays are paid double time or an extra day off.
Working from the definition is the sum of generation, the added bonus, cash allowances and a regional coefficient. From the amount received deducted tax of 13%.