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