How to calculate the salary in different forms of payment
Accounting based on the signedthe head of the enterprise of the order draws up a personal card of the employee, carries out the corresponding entry in the work book and in the name of the employee opens a personal account. The order of the head of the enterprise or organization in this case is the legal basis for calculating the salary. In this order, the date of commencement of the employment relationship and the method of payment must be indicated, according to which the accrual is made. The main factor of all these documents is the size of the salary, the time of its payment and how to calculate the salary. Responsibility for the fulfillment of these conditions rests with the employer, which is stipulated in Art. 57 of the LC RF.
Salary at enterprises and organizationsshall be calculated in accordance with the tariffs and rates accepted therein, as well as on the basis of salaries and information on actually worked time or products. The documentary basis for the calculation of salaries are:
- The staffing table;
- the order of the head of the enterprise or organization on hiring;
- approved and adopted at the enterprise regulations on the salaries of employees;
- employment contract.
These documents determine the amount and form of remuneration of labor, and also serve as the basis for calculating the salary for accounting activities.
There are various options available forenterprises for payment of labor, the main of them - time-based and piece-rate. In accordance with the actual hours worked, time wages are paid. At piecework - the salary depends directly on volume of made production.
Consider how to calculate the salary on termspiecework payment. The calculation is made in accordance with the rates that are set at the enterprise for manufacturing a unit of production. Therefore, it takes into account the number of units produced. The initial documents for the calculation are outfits, acceptance certificates. Technological and route maps. Since the piece rates are sufficiently stable, the salary can be calculated by simply multiplying the value of the price by the number of units of output produced.
The time-based payment system is characterized by,that the main accounting parameter is the actual time, during which the employee performed his official duties at the established workplace. With such a system, the basic accounting document is a report card, and the main calculation parameter is a certain tariff rate (salary). To imagine, for example, how to calculate the monthly salary for an employee, suppose the following data. For example, an employee is paid on a time-based system. Tariff rate (salary) is 500 rubles. For example, in March the total of 22 days worked. Therefore, the salary for a given month is calculated simply by multiplying the amount of salary by the value of the number of hours actually worked out this month: 500 x 22 = 11 000 rubles.
In the future, irrespective of which calculation methodology is applied, the relevant tax deductions provided for by law are made.
It is also important to take into account the fact that, in accordance with the LC RF,all salary calculations and payments should be made monthly. Because how to calculate salaries for salaries or other methods is not so important in the context of violations of labor laws that govern the timing of payments. The collective agreement, as a rule, provides for special measures of the employer's liability for violations in the sphere of payment of wages.
Untimely accrual is punishedimposing administrative and / or financial liability on the employer, in addition, the employee himself has the right to demand compensation for its delay in the amount of 1/300 of the refinancing rate.