You will need

- the sheet of accounting of working time;
- calculator.

Instruction

1

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.2

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.

3

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%).

4

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.

5

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.

Instruction

1

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.

2

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.

3

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.

4

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%.

# Advice 3: How to calculate the salary for the teacher

The salary of

**the teacher**category is uncertain. In connection with changes in the law regarding the accrual of money for the number of teachers allocated to**the salary**budget has not changed. Changed the system of allocation of these funds to poluchaetsya.Instruction

1

Before the changes the salary of the teacher consisted of two parts. The first is a set rate (the amount that is directly dependent on teacher qualifications, his experience, the number of hours according to his subject). The second part is Nadterechny Fund, from which payments were made for extra-curricular activities and any other additional loads (responsibilities in the office, classroom management, etc.).

2

Now the principle of the payroll

**of the teacher**has changed. And depends mainly on the intensity of work and number of children in the class. All prices are based on a specific tariff rate that is set based on the level of the Unified tariff scale. It is calculated as: 18 hours per week for middle and high school, 20 hours for the initial. Previously, these indicators were sufficient to accrue a certain amount. Now the teacher receives that amount only if used with the same number of hours, but in addition is also taken into account class size (20 people in the village, 25 in the city). This division of funds should allocate teachers, active and passive. Active can increase their wages even at the expense of stimulating payments.3

Incentive payments shall be paid from the specially created incentive Fund. They are distributed depending on the criteria of quality of work. In every educational institution these criteria your. Generally, additional earnings credited to those teachers who have academic degrees, state awards or the title of "Honorary worker", "Best teacher", etc. the Main condition is that these titles were acquired in the field of education. And, of course, additional money is paid to the teacher for results. It could be the quality of education among the students of his class, and the preservation of the health of students and the development of pedagogical creativity. Accordingly, the more the teacher does for the school and students, and their own creative growth, the greater the salary.

4

In such a scheme of evaluation of teachers need to carefully consider what kind of school has a teacher. For example, the success in learning in children in a rural school, and children in the elite school of the capital will be completely different. Hence, the system of money distribution is determined based on the parameters of the district. Other criteria, like the material equipment of the schools, the technical capabilities of the teacher and many others, must be taken into account when calculating the incentive part of the salary.

# Advice 4: How to calculate the salary with the salary

Salary is remuneration for work performed. Its amount is a very important part of the employment contract. According to article 136 of the labour code, wages must be paid at least twice per month with the same time period. Payment for work may be fixed salary, hourly wage rate or the rate of production.

**When**the payroll to employees who have the salary, you should consider some circumstances.Instruction

1

Payroll when fully spent the month producing the following way. The amount of salary add a prize or cash award, the percentage of the regional coefficient, subtract 13% income tax and the advance is issued. If you do not provide any types of deductions, such as for food or shortage, the resulting number will be the wages payable to the employee. For example, it would look like. The salary of the employee is equal to 50 thousands of, awards issued by 20% by the end of the month, the area ratio is 15%, the advance payment – 20 thousand. Salary 50000 + 10000 (premium) + 7500 (area ratio) = 67500 (earned income) – 8775 (income tax) = 58725 – 20000 (advance) = 37725 supposed to give the employee as the second half of the salaries.

2

If the month is not fully developed, calculate the average daily cost of one day of work. To do this, divide the salary by the number of working days in the month and multiply by the actual number of days worked.

**If**not fully spent the month award, virtually all enterprises is issued. So add to the calculated amount of a percentage of the regional coefficient, subtract 13% and subtract the down payment.3

If the employee worked overtime by the employer at weekends or public holidays, calculate the cost of one hour in a given month. To calculate one hour divide the salary by the number of working hours in a given month. If the employee wishes to receive processing in terms of money, not an additional day, then the calculation produce. The amount of salary add a prize or cash reward. Multiply the cost of one hour per month by the number of processed hours, add salary with bonus and percentage of the regional coefficient, subtract 13% and the down payment. By calculating the resulting number will be salary, put to issue.

4

If the employee worked in night shifts, the Labour code States that you must pay for night hours from 22 hours to 6 am at least 20% more of the amount of salary (Government decision 554). Unless otherwise specified in internal legal acts of the enterprise, and specified can only be a larger percentage. In this case, the payroll calculation calculate the percentage for the payment night hours, and add the calculated amount to total income, subtract 13% and the amount of the advance. The resulting number will be the salary for the current month.

5

The entire

**salary**you can calculate on a computer the program 1C. Just enter all the data and get the original result.Note

Thus, even if the payroll is twice a month, the calculation and withholding of tax occurs once in a month. I want to draw attention to the fact that wages are only one and charged it for performing job duties in accordance with the employment contract, is paid only twice a month.

Useful advice

How is the payroll – the salary is calculated based on established company rates, piece rates, salaries, and information on hours actually worked by employees time or details of the amount of output.

# Advice 5: How to calculate the salary according to the schedule

The employees working according to the schedule shift, you can set the salary, hourly rate or piecework (article 135 of the labour code). Often a staggered set on those enterprises whose activities cannot be stopped on weekends or holidays, so payment for the work provided an additional accrual in accordance with applicable law

You will need

- calculator;
- the sheet of accounting of working time;
- - the program "1C payroll and personnel".

Instruction

1

If the employeeworked all of the required days for the schedule, charge him a salary using the rate of pay in accordance with hours worked or amount of output. If there is processing, that is, the employee worked more hours than specified in article 91 of the labour code, all revised hours pay at double the rate. When you work from development for all recycled watch charge double the amount of average daily production for the current month (article 152, labour code).

2

If an employee working on schedule, worked a month is not full, then calculate the average hourly cost of the office hour in the billing period. For the amount of salary divide by the number of hours in the billing period and multiply it by the hours actually worked. Upon payment of the tariff rate, multiply the amount of the tariff for the actual number of hours worked in the month. When working from the generation charge of the actual production in the current period.

3

For the work in the national holidays spend accrue at double the rate of the amount of the salary, hourly wage rates or production regardless of the fact that in these days the employee worked according to the schedule shift.

4

If an employee working on a rotating schedule, working on Saturday or Sunday, produce payroll in a single size, since the shift schedule output are those days that are not working for the employee.

5

Employees working night shifts from 22 hours to 11 hours, charge at least an additional 20% (decree of the Government of the Russian Federation 554). In your internal regulations can be stated that for work in the night are charged a different percentage, but it cannot be below the established 20%.

6

For overtime, work on weekends and public holidays an employee is entitled to an extra day off. In this case all the clocks of the count processing in single size.