You will need
- calculator or program 1C;
- - the sheet of accounting of working time.
If the employee worked all month, and charge salaries based on 4611 rubles. The minimum wage add to the district factor, prize, promotion or monetary compensation, deduct the tax of 13% and the amount paid in advance. The remaining figure will be the wages for one month of work of the employee. For example, the area ratio is 20%, the amount of the advance issued is equal to 2 thousand roubles, the prize is 1 thousand rubles. 4611 (salary)+922,2 (regional factor)+1000 (bonus)=6533,2-849,32 (tax)=5683,88-2000 (advance)=3683,88 is the amount that will be received by the employee for one month of work.
If the month is not fully worked out, calculate the cost of one hour in the billing period. For this to 4611 rubles divide by the number of hours worked in a given month. The resulting figure multiply it by the hours actually worked, add a regional coefficient, subtract 13% and the amount of cash advance. Almost all enterprises of the prize, inducement or reward for not completely waste a month not paid, so in this example this is not taken into account.
If the employee has a redesigned clock or worked in public holidays, for all recycled watch make a double payment, in that case, if the employee has not expressed a desire to receive instead of paying an extra day off. To calculate the double pay for overtime, multiply the processed clock 2 and the average hourly wage in the calculation period, add 4611 rubles, regional coefficient, prize, reward or promotion. From the figures, subtract 13% and the amount of issued wages in advance. The remaining amount will pay for one month of work.
If the employee worked at night, according to labor law pay for all hours of the night with a 20% surcharge, unless otherwise specified in internal legal acts of the enterprise. To do this, make the calculation of hours worked on the night. Hours of night work is considered to be from 22 to 6 o'clock in the morning. Multiply all hours of the night on average hourly pay in the payroll period add to this amount, 20%. Separately calculate the payment for daily hours of operation, add the resulting amount, add a regional coefficient, prize, inducement or reward, deduct the tax of 13% and the amount of cash advance.
Instead of a calculator you can use the program 1C. To calculate, enter source data in the appropriate fields and get the desired result.
Advice 2 : Why the minimum wage in Russia is below subsistence level
In April 2012, newly elected President Vladimir Putin has promised that in 2013 the minimum wage will still catch up to the living wage. However, not so long ago, it turned out to rejoice while early.
The Labour code of the Russian Federation has an article under number 133. It clearly says that the minimum wage (SMIC) is set by Federal law throughout the country and can not be below the subsistence level, the amount of which is regularly recalculated. However in the same law there is a contradiction, which is the loophole in article 421 States that the order and timing of the gradual increase of the minimum wage to the size provided by part one of article 133 of this Code, established by Federal law. And a loophole that the state is being used - it turns out that the minimum wage can be set at below subsistence level, and the Ministry of Finance will decide by itself when to align.
From January 2013 the minimum wage will again increase and will make of R. 5205 But the problem is that expenditure on social development almost does not increase, and therefore the budget can not cover the existing difference between the subsistence minimum and the minimum wage. The new minimum wage will be only 76% of the subsistence minimum, which in theory, is a violation of the labor legislation of the Russian Federation. However, the violation is committed for many years.
Over the last 12 years the minimum wage increased 30 times, but still has not reached the amount that could really ensure the normal living of people of low-wage jobs.
Experts note that the figures are disappointing. More than 13% of Russians has a salary below the subsistence level. In Europe there are standards by which the minimum wage shall be not less than 60% of the average wage in the country. If such standards worked in Russia, the minimum wage would be about 16000 R. However, such amounts for States remain sky-high.