Advice 1: How to calculate wages for the driver

The wages of the driver is established in employment. Most often the employer determines the payment according to the hourly wage rate or salary, but this amount is considered the base, since according to paragraph 3.5 of the Federal industry agreement in wage included not only direct wages, but also bonuses for proficiency, experience and efficiency.
How to calculate wages for the driver
You will need
  • the sheet of accounting of working time;
  • - a calculator or computer.
Charge wages to the driver based on instructions of the employment contract. To this amount, add on premiums and incentives specified in internal legal acts or collective agreements of the enterprise. All allowances for proficiency also document a collective agreement or other legal normative act of your company.
According to the industrial agreement you are required to charge all drivers with 24% of salary or of total hourly wage rate calculated for the month for special conditions relating to itinerant nature of the work, and if the driver independently conducted major or minor repairs.
On the basis of the basic salary amount or hourly wage rates, generate additional charges for the class, with the presence of the driver of the 1st class add 25%, second – 10%.
Next, add bonuses, incentives or remuneration referred to in internal documents. If the driver was working the night shift, according to the Labor code of pay for all hours of the night with a 20% premium. Considered to be night hours from 22 to 6.
For work on weekends, holidays, and overtime charge double payment if the driver did not want to get an extra day off.
From total income subtract income tax and the amount of the advance payments. The remaining amount will be the salary of a driver for one month of work.
According to article 168 of the labour code you are required to pay drivers all expenses related to traveling job, but they are not wages and are not included in the income of the driver, are liable for tax. Therefore, the amount you must pay separately.
In addition to these features, the accrual of salaries of employees who work no different from accrual and payment of staff working in the office. Calculation you can perform on the calculator or using a computer program "1C Enterprise".
Accrued amounts are recorded in the Calculation sheet (unified form T-51) or payment statement (unified form T-49). Payroll is reflected on credit of account 70 "Calculations with the personnel on payment" in correspondence with accounts for accounting of expenses depending on the nature of work of an employee.

Advice 2 : How to calculate the salary of the driver

Any business in any way associated with transportation. The importation of products into the warehouse, delivery of goods to customers, visiting trade is the most common work that uses the driver's labor. And in each of these variants there are different approaches to the need to calculate the salary of the driver.
How to calculate the salary of the driver
As a rule, if the company has their drivers decorated under labor contracts, the remuneration is based accordingly to common practice: salary, opportunity award, paid sick leave, issuing of accountable money on fuel. Obviously, the unscrupulous approach to work, this practice is too expensive. Therefore, many companies are switching to what in business is called outsourcing. But if simply, is hiring drivers with their cars.
There are three most common ways to calculate the salary of the driver-a mercenary:
• Mileage;
• By the time;
• Fixed rate.Mileage – indicator that binds a payment most often. Every kilometer of the route is multiplied by a fixed rate, for example, 10 rubles. The result is the sum of one trip.
In other situations it is more convenient to calculate the salary of the driver at the time worked. This method is useful for small mileage. Often it is used when transportation within a single city or area. Every hour of time is also multiplied by a fixed rate.
In the case where long-established routes, drivers operate in good faith and are not interested to prolong the journey time, resorted to the establishment of fixed rates for the full route. This method to calculate the salary of the driver similar to work for a wage. However, as a rule, uniform rates determined on the basis of the above two approaches. Fixed rates are used in international cargo transportation by hired vehicles.

Advice 3 : As payroll accountants

One of the duties of the accountant is the calculation and payment of wages. Despite the ordinariness and ubiquity of this procedure, many are faced with certain difficulties related to the procedure for issuance of payment. In this regard, recommended to see with the Labour code of the Russian Federation and a number of normative acts.
As payroll accountants
Examine the requirements of labour legislation to the payroll. So in article 136 of the Labour code of the Russian Federation States that the employer must give workers chargea fee not less than every fortnight. For violation of this requirement on the head of the company imposed an administrative fine. In this regard, in the beginning of the month paid in advance for owed wages, and in the end the balance with the calculation of deductions in the budget.
Define the wage which is governed by the staffing of the enterprise, employment contract with an employee, or provision for payment of labour. The latter document may be officially adopted in the company to describe the procedure of calculation of wages with an indication of the categories of employees, criteria of job evaluation and wage rates. Calculate the amount of fees for the salary cost of the employee, which includes personal income tax and contributions for social and pension insurance.
Complete the unified form of settlement statements T-51, which indicates the amount of the salaries. Make a statement in any form that is used in your enterprise. It is used to notify the employee of the amounts payable for the relevant period. To complete it required only the end of the month when payment of the second part of the wages with an indication of the total amount payable and accruals.
Will pay the salary cost of the employee within a specified time through the account cash warrant or transfer on the salary Bank card. If the payment delays occurred, it is necessary to calculate compensation in accordance with the rules of article 236 of the Labor code. Remember that this penalty is paid in any case, regardless of the reasons for the delay of wages.
Is the advice useful?