When calculating payroll , it should be remembered that it includes remuneration in kind and in monetary form for worked and not worked time, bonuses and lump sum allowances, simulating benefits and allowances, compensation related to the difficult working conditions, payments for food, housing, fuel, which are irregular. In this case payments for unearned time mean wage of teenagers for part-time work, payment of educational leave, payment for downtime that was not the fault of the employee, payment during forced truancy, payment for time employee training courses, etc.
Part of a lump-sum incentive payment included the premium for the year, discretionary bonuses, compensation for unused vacation, financial assistance, remuneration by results of work for the year remuneration for years of service etc. social benefits include pension top-UPS to employees in the company, payment vouchers, payment to women on leave for child care, material assistance, payment of the cost of travel to the place of rest, etc.
To calculate the payroll can be, considering all the existing payments and allowances. The calculation of the wage Fund in organizations of different industries will be slightly different. Consider the example of calculation of payroll for a construction company. The payroll administrative staff (AUP) is calculated on the basis of salary.
TO = TC x TS where
TO – salary,
TC tariff rate,
The CU tariff rate of the working 1 category.
Annual payroll units AUP will be determined as follows:
FOT (AUP) year i = TO x Shoe x 12, where
K – number of staff units in the office.
Annual Fund the entire AUP is equal to the sum of wage funds units AUP multiplied by a regional coefficient.
The Foundation of wage workers is calculated by the formula:
PH R = PH RAB + K(Fussp Photo),
PHOT R, q = PH, p x %/100, where
FOT slave - wage Fund of workers in the annual work program (based on calculations),
PHOT ZSP, Photo - wage Fund, respectively, procurement and warehouse staff and security
K - factor bonuses workers (results of calculations),
% - percentage of timetable.