If you set a wage at an hourly rate you need to multiply the number of hours actually worked in a given payroll period the hourly tariff amount. Premium while not completely exhaust the working month is usually not paid. If your enterprise premium pay when not fully worked month, then the amount of the award is to be divided by the number of hours that were in the billing period and multiply by the actual number of hours worked.
In the payment of wages at the prescribed daily rate, multiply the actual number of days worked on daily tariff rate of remuneration. The award is also considered on the basis of actual days. In this case, the amount of the premium divided into the appropriate number of working days and the amount received multiplied by the days actually worked. The amount of the regional coefficient is calculated on the basis of the counted amount of the actual earnings. With the entire amount of deducted income tax of 13%.
If the employee set the amount of salary per month, you must calculate the daily average sum for one day, on the basis of working days this month. The amount received multiplied by the days actually worked in a given payroll period.
When working from the definition of paid earned amount in this payroll period.
Advice 2 : How to calculate payroll based salary+bonus
Article 114 of the labour code allowed each company to install its system of incentives and rewards employees for certain work results. Also, the employer may pay cash bonuses outside of the bonus system of one-off or regular amounts of money. Premiums may be paid at the end of the month, quarter, or year and to be inconsistent depending on the results of work for a particular period.
If you pay bonuses or incentives enterprise Manager releases the order to a unified form approved by Goskomstat of the Russian Federation.
The award is paid in fixed amounts to each employee or a percentage of the sum of the salary.
The Manager may authorize the head of the structural unit to distribute the award to each employee separately, depending on the contribution of each in the successful operation process. In this case, is given a certain amount of the award to the entire staff of the structural unit.
When issuing your monthly premium as a fixed sum you want to calculate the remainder of salary after the advance payment, add to it the amount of the regional coefficient and awards and to take away the income tax.
If the premium is given as a percentage at the end of the month, it should calculate the sum of salary by deducting from salary issued, advance amount. The award is calculated by multiplying the total salary due to the percentage. Added to the district factor and deducted income tax. And income tax should be calculated with total earnings for the month.
Upon issuance of the award percentage for the quarter is calculated, the amount of average salary for the quarter. To do this, add up all the funds that had been withheld the withholding tax, divided by the number of calendar days in the calculation period and multiplied by 30.4. The resulting figure multiplied by the percentage of the award. With any award, monetary reward or remuneration is always calculated income tax, which is 13%.
Advice 3 : How to calculate the salary for incomplete month
When the employee at the enterprise worked an incomplete month, the salary is charged to him on the basis of time actually worked. This requires estimation of the amount of money per day or hour depending on the chosen form of payment. The calculated amount is multiplied by the number of days worked and get the total amount without taxes.
You will need
- Accounting data, calculator. production calendar, handle.
If the employee wage is calculated depending on the fixed salary, you need to calculate the average daily earnings. It depends on the total amount of wages. The sum of the salary and put the award of the specialist over a month.
From the production calendar for your enterprise the sum of the total number of working days in a particular monthe, excluding weekends and holidays.
The amount of the monthly salary divide by a specific number of working days. The result is the amount of wages for the employee in the month.
Calculate the number of actual days this specialist in a particular monthe, which corresponds to the number of days in a Timecard for this employee.
The average daily earnings at the employee's salary multiply by number of actual days. Then calculate the amount of premiums, if applicable the employee also based on the actual days worked. The total amount divide by the number of days in this monthe received multiply the result by the number of days that the employee was in the workplace.
Fold the actual received amount of salary and amount of the awards will receive the total amount of the earnings of the expert to the results. From the result, subtract the amount of income tax. Actual earnings and multiply by the tax rate on personal income. Subtract the resulting amount from the total amount of the actual earnings of the employee. The obtained result corresponds to the employee's salary for actually worked number of days.
If the employee payment is made from the clock output, calculate the average hourly earnings. To do this, divide the amount of salary on number of hours worked. Received multiply the result by the actual number of hours worked in a particular monthOf amounts of money to the results subtract the amount of income tax.
When the employee salary is charged depending on the standards, multiply the number of products produced by the employee, the posited norm. From the result subtract the sum of the tax to incomes of physical persons.