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.