Calculate the fixed part. The basic part of the salary of the official salary, i.e. the amount per calendar month depending on the employee's qualifications and the complexity of the work. If standard working time is not fully developed in a calendar month (there was a period of temporary disability, leave without pay), the payment is reduced in proportion to time worked. For example, 21 working days in the month the employee is paid 20 000,00 rubles. If you actually worked 10 days, the payment shall be:

21дн. x 20 000,00 RUB. /21дн. = 9 523,81 R.
More difficult to calculate a fixed part at the established tariff rate. In this case, the number of worked hours multiply by the size of the tariff.
Calculate the variable part. All compensation and incentive payments. Compensation represent various kinds of payments for special production or climatic conditions. Such payments provided by the legislation and, of course, must be paid. Incentive payments mean premium reward for achievement of high indicators in work and are at the discretion of the employer. The rationale for the payment and for the deprivation of the percentage of the award should be strictly fixed in position or order.
Calculate the size of the deduction. Of the total accrued employee the amount of (constant and variable part) subtract:

- the amount of the tax to incomes of physical persons, accounting for 13%;

- the amount of other deductions which are made, for example, on the basis of the writ.