Payroll preparation. Payroll Formula
Salary is the most pleasant component of labor relations for many employees, and at the same time it is one of the most important for the employer. The accounting department of a company hiring people under an employment contract is highly undesirable to make mistakes and omissions in this area. What are the legislative criteria for calculating salaries in the Russian Federation? In what cases is the management of the company obliged to follow the norms of the law, and in which it has the right to act on the basis of its own priorities?
Payroll: Basic Criteria
Payroll at Russian enterprises is calculated based on a combination of the following main criteria: tariff rates, values of piecework compensations, salaries, fees, amount of working time spent by an employee in an organization, as well as indicators of the volume and quality of products (goods, services) issued by a specialist.
The key documents on the basis of which the salary is calculated are the staffing table, the internal wage statement, and various documents stating the legal facts regarding labor relations (labor contracts, orders for hiring employees).
Through these sources, the salary of a particular specialist is fixed, as well as the form of calculating compensation. Also in the structure of documents of the organization may be sources on the basis of which the formula for the calculation of wages can be adjusted.
Forms of remuneration
In the Russian Federation, there are two basic forms of remuneration. First, it is a time-based form. Its specificity is that labor compensation is paid based on the amount of time during which the employee performed the functions stipulated in the contract, as well as on the level of his qualifications. Secondly, it is a piece-rate payment, which assumes that the level of labor compensation will depend on quantitative indicators, reflecting the volume of release of goods or the provision of services.
Private enterprises usually set one or another form of remuneration depending on the specifics of the business model, the preferences of owners, recommendations of experts and other factors.predetermining freedom of choice of company policy in the relevant aspect of labor relations. In state and municipal organizations payroll is most often carried out in accordance with official legal acts.
These forms of calculating salaries can be combined. It is impossible, of course, to completely depend on the amount of labor compensation on the piece-rate indicators, since Russian legislation establishes minimum values for wages. At the same time, the practical feasibility of the fact that the wage calculation formula is fully based on time-based methodologies does not arise in many sectors of the economy - the amount of responsibility of an enterprise for its obligations to employees becomes too great. Very few businesses can afford such a scenario. But state-owned enterprises, as well as state structures in the system of power, can usually, since the wage fund is often provided by the budget, continuous government orders, a monopoly position in the market and other preferences that private organizations do not have.
Depending on the specific mechanism for calculating labor compensation, the payroll fund is calculated, a business development strategy is formed. Let us examine in more detail the above-mentioned forms of calculating wages - piecework and time-based.
Specificity of piecework form of calculating salaries
Consider the main nuances characteristic of the piece-rate form of payroll. The main criteria here are the prices that are set in relation to the release of a single product, the provision of a service, as well as quantitative indicators for the products that the company puts on the market.
If the enterprise’s payroll calculation is based on a piece-rate formula, then in this case production statistics are usually kept, most often personalized — it takes into account how many products the specialist produced or the number of services he provided. This type of information can be recorded in the primary documentation. Their form may be different - in the form of work orders, acts of acceptance or, for example, route maps.
The formula for calculating wages for piecework compensation is calculated quite simply: the corresponding rate is multiplied by the number of units of output or services rendered.But, since the legislation of the Russian Federation practically does not allow for piecework wages in a pure form, the resulting figure is accordingly summed up with a fixed amount of compensation, established already by time-based form. Consider it in more detail.
Features time-based form
The time-based form of the calculation of salary assumes that the amount of labor compensation depends on the amount of time that a person was at the enterprise and performed its functions under the contract in the prescribed manner. The common documents with which such information is recorded are the T-12 and T-13 forms. The first is designed to record the working time, the second - for the calculation of wages.
Sometimes the concept of time-based form of remuneration is identified with the salary. This is not entirely correct, and in accordance with some accounting approaches, completely erroneous. "Salary" is the basic part of the salary, calculated in the framework of the time-based form, which can be supplemented by various allowances - for good performance, achievement of goals, etc.
The salary may take a very small part in the structure of the total wage.But it often happens that vice versa. Payroll calculation in Russia at many enterprises is based on the fact that the salary is still the main part of labor compensation, and the allowances supplement it. With a mixed form of calculating wages, when it combines piecework and time-based principles, the salary can be the same fixed part of the wage that is needed to ensure the minimum level of compensation established by the Labor Code of the Russian Federation.
However, the identification of the concept of salary and wages in practice is very common, even if a significant proportion of the employee’s compensation is taken by piecework and bonus payments. This, strictly speaking, is not quite correct, but this is the current practice, and therefore many, even the most strict accountants, consider it permissible to adhere to it sometimes.
Salary and social contributions
The calculation of salaries at Russian enterprises is closely connected with the need to pay taxes on it and various fees to state funds. Therefore, the payroll accountant devotes a significant, if not the basic, amount of work to those financial operationswhich reflect the obligations of the enterprise to the budget.
Labor compensation paid by Russian employers is subject to a personal income tax of 13%. If an employee does not have the status of a resident of the Russian Federation, that is, he lives abroad most of the time, then he must pay 30% of taxes from his salary. Fees to state funds - the PFR, the FSS and the MHIF - assume about 30% of the amount of labor compensation of an employee to be paid to the state treasury.
Payroll at the enterprise also involves another important element - tax deductions. Their nature may be different. So, there are property deductions, and there are social ones. Within each of the noted tax preference groups, there is a wide range of specific scenarios of interaction between a hired employee, an employer, and government agencies that are designed to facilitate the realization of the rights of citizens for deductions, most often this is the Federal Tax Service of Russia.
The order of payroll in many organizations includes an element such as retention. The need to activate it arises if, for one reason or another, a person is paid more than he has worked.This may be withholding payments on advance payment, travel expenses, expenses for which are not confirmed, refund of amounts that have been paid in excess of the erroneous financial structures of the enterprise. The amount of deduction may not exceed 50% of the employee’s salary.
Salary and Contributions: The Practice of Payments
Consider a fairly simple example of payroll, taking into account the main tax and social benefits. Suppose a person’s salary, if you understand him in the meaning of “salary as a whole” - 30 thousand rubles. monthly. If an employee with tax resident status has worked for a full month, then the organization must pay him the amount that will be received if out of 30 thousand rubles. subtract 13%. That is, the actual labor compensation of an employee is 26,100 rubles.
The employer himself must pay the required fees to the state funds from the salary of the specialist. At the same time, the base value for their calculation is the amount of salary excluding personal income tax, that is, 30 thousand rubles. The rate for calculating contributions to the Pension Fund is 22%, and the employer will have to transfer 6600 rubles to the Pension Fund. The rate for the Social Insurance Fund is 2.9%, and 870 rubles will be sent to the Social Insurance Fund.The rate for the MHIF is 5.1%, and it will be necessary to pay 1,530 rubles to the Mandatory Medical Insurance Fund.
It turns out that the total tax burden of 30 thousand rubles. The salary is 12,900 rubles, or 43%. Russian employers form the wage fund, based on similar indicators. They arise as a result of the need to pay taxes and fees to the state.
In some cases, the company arises the need to calculate the average wage. The reasons for this can be many - reporting procedures to the owners, calculating vacation pay for employees, payments for dismissals, compensation for leaving the employee on a business trip, etc.
Consider what is the common formula for calculating vacation pay. In accordance with the legislation of the Russian Federation, an employee, after having worked for a year, may be entitled to leave for 28 days (except for additional days for employees of the Far North and pedagogical institutions). Assume that the employee has completed the period required to pay the appropriate compensation in full. In this case, possible deductions and advances will be excluded from our formula.Suppose that a person went to rest for 28 days, having decided to spend the earned vacation in full.
The average wage is calculated on the basis of the relevant period during which the employee performed his duties. In our case it is 12 months. Suppose that the amount that a person earned during the year amounted to 450 thousand rubles. It must be divided into 12, that is, the number of months the employee performs the labor function. It will turn out 37 500 rubles. Next, we need to find out what is the average salary of a specialist per day.
In accounting practice, it is assumed that during a month a person works on average 29.4 days. How is this figure? Very simple. In a typical non-leap year, 365 days. In accordance with the legislation of the Russian Federation, there are 12 holidays a year. Citizens in the general case should receive rest from their employers in the relevant periods. From 365 we subtract 12, it turns out 353. We divide this figure by 12 - the number of months. It turns out 29.4.
We return to the formula - we need the calculation of the average wage per day. We divide 37 500 rub. by 29.4. It turns out that a person earns 1275 rubles a day. 51 kopecks Multiply by 28 - the number of days of vacation. It turns out 35 715 rubles. 29 kopecksThis is vacation pay.
Calculating the average monthly salary can be useful when calculating maternity pay, sick pay, or, if you take areas outside the employment relationship, to determine the employee’s credit solvency. A bank in which he can apply for a loan is likely to request documents that allow him to see what his average monthly income is and if he can pay the loan.
How often should salary be accrued at Russian enterprises? The Labor Code of the Russian Federation assumes that at least 2 times a month. Actually, the calculation of wages of workers should be made once a month. If the company does not pay the salary on time, then sanctions may be imposed on it in accordance with the law.
In practice, a payroll accountant in many Russian companies uses the following scheme for the payment of the calculation and payment of labor compensation. First, employees are paid an advance, most often based on the performance of the previous month. Usually it is 50% of the calculated salary, but this proportion can change both upwards and downwards, depending on how the accounting department and the staff agree.
The employee has the right to demand compensation from the company arising from the fact that the salary was transferred at the wrong time. Calculation for the delay of wages is carried out on the basis of 1/300 of the value of the refinancing rate of the Central Bank for each day of delay in labor compensation. The corresponding figure may vary depending on the current financial strategy of the Central Bank, so the accountant who performs the relevant financial operations should be aware of the fresh decisions of the main credit structure of the state.
Many Russian enterprises use automated programs for calculating labor compensation for employees - for example, 1C. Payroll calculation is a seemingly simple set of actions. But it is not always the case. Having examined the way accounting work and payroll work are arranged in a number of aspects, we will study a number of remarkable scenarios concerning the practice of labor relations in Russian organizations.
Salary: in cash or on the card?
An interesting nuance is the procedure for employers to transfer labor compensation to a plastic card.As we noted above, in the practice of Russian companies a scenario is widespread, in which the salary of employees is transferred 2 times a month. This is usually the 10th and 25th of the month. Terms of payments are most often fixed in the internal regulations of the organization, and it is undesirable to violate them.
There should be no problem with meeting the necessary criteria if the organization pays compensation through the cashier. At the appointed time, employees simply go there and get paid. But many Russian firms prefer another option - to send compensation to the card. Often there is a controversial nuance: at what point in time are the funds considered paid - starting from the date of transfer or from the moment the salary actually arrives at the employee’s personal account?
Experts are inclined to believe that the salary is considered to be transferred to the employee at the time when he gets the actual opportunity to dispose of it. That is, only after it goes to the account of the employee. Therefore, Russian organizations need to try to transfer the salary a few days earlier so that the bank can transfer it to the accounts of the company's employees.
If the specifics of a financial institution does not allow payments on the 10th and 25th on time, the employer, in accordance with the Labor Code, has the right to determine other dates for the transfer of labor compensation. They can, if necessary, also be coordinated with the bank in order to then ensure the timely payment of salaries to employees. However, in some cases, the date of the transfer of wages must be coordinated with the trade union.
How is fair salary provided?
Consider another interesting point. Probably, each employee is interested in the fact that the payroll of employees at his enterprise is carried out in the framework of transparent, fair schemes. A scenario is possible in which the company pays different salaries to employees at the same position. Is it permissible by law? We can ask this question, since in the 22nd articles of the Labor Code of the Russian Federation it is stated that the employer should fix the same salary for employees performing equivalent work.
Much depends on what criteria determine the equivalence of labor.And if the posts of two employees in the staff list sound the same, then this can be interpreted as a fact that fixes that the value of their functions is the same. According to a number of lawyers, work experience, level of education are factors that should not mean anything in terms of the level of remuneration.
But what about an enterprise if it considers such an approach, equalizing the rights of experienced employees and newcomers, to be not quite fair? It is recommended in this case to try to form posts in the staff list that imply different salaries in a similar way. For example, a “consultant” is a newcomer, or a specialist undergoing an internship, and an “expert” is a professional who has sufficient experience in a company who has proven his right to receive a higher salary.