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Calculation of the wages of workers: an example of payment in school and in an industrial enterprise

The salary of hired employees of Russian enterprises should be accrued and paid in accordance with the criteria provided for by law. Corresponding rules regulate the frequency of payments, determination of their size, as well as various deductions and deductions. What are the most noteworthy nuances of the legislation of the Russian Federation in the calculation and payment of labor compensation by Russian organizations?

Sources of data for the calculation of wages

The calculation of the wages of the employees of the enterprise is based on a number of sources: this can be both normative acts at the level of laws, and local sources of law in the organization. So, when registering a new employee for work, a contract corresponding to the norms of the Labor Code of the Russian Federation must be signed.

It must be accompanied by an order of the company's director, on the basis of which a personal card of the employee is drawn up and his personal bank account is opened. The document fixes how the employee's salary should be assessed (through a time-based, piece-rate or mixed scheme). Other sources that influence the procedure in question are the provision on the company's remuneration, as well as the company's staffing table.

Key indicators in calculating the salary

The calculation of the wages of workers in Russia can be based on a set of such indicators as tariffs, salaries, the amount of time spent at work, piece rates or the quantities reflecting the volume of output. As we noted above, in Russia the most common are two schemes for calculating wages - time and piece-rate.

Features of the first is that a person receives compensation for work, based on the duration of work and skill level. The piece-rate form of payment assumes that the employee earns at the expense of specific production indicators. Private enterprises themselves choose the optimal form of calculating labor compensation. But the calculation of the wages of workers in the budgetary sphere is carried out on the basis of legal acts of state and municipal authorities.

There is a version that in business enterprises employers are more inclined to incorporate piece-rates in the structure of salaries than budget institutions do. Indeed, the calculation of the wages of workers in the school is rarely tied to specific performance indicators of the teacher. But this is understandable by the specifics of the work of teachers. Similarly, calculating the wages of workers in kindergarten, as a rule, is also tied to fixed indicators. However, many private educational institutions still begin to practice elements of the calculation of wages, reflecting the effectiveness of teachers on certain criteria. For example, it can be the results of various tests that students pass.

Development of pay systems in organizations

The mechanisms, in accordance with which the calculation of the wages of enterprise employees, is an independent system. According to Article 135 of the RF Customs Code, its provisions must comply with a number of criteria.

Thus, the formulations of local sources of norms that are approved in the organization and deal with payment mechanisms should be fixed taking into account the opinion of the trade union. Also, the terms of payment, which are defined in the contract between the employee and the employer, can not assume the worst position of the employee than it can be in the case of applying the criteria contained in the Labor Code, other legal acts or a collective labor contract in the organization.

The greatest legal force is related to the regulation of labor relations has federal legislation. But when forming the wage system, the company can take into account the provisions of other legal acts - presidential decrees, government decrees or individual departments that are part of the executive branch of government.

Requirements for the wage system

In the wage system, it does not matter in which sphere the calculation of the wages of employees takes place - in the trade organization, in the kindergarten or in the school - the way by which the ratio between such measures as the labor measure and the amount of the corresponding remuneration should be established. However, the provisions of the document should not contradict the regulatory legal acts.

Structure of the wage system

Based on the method fixed in the company in question, an order is being developed, within the framework of which the salary of employees is calculated, as well as its various constituent elements. The system of labor remuneration can include conditions for tariffs, salaries, compensatory compensatory payments, various bonuses, bonuses, bonuses, incentives for accruals, as well as the procedure for calculating and issuing them to employees. Once an enterprise determines the mechanism in question, it must be recorded in a collective labor contract or in an agreement at the level of a particular industry.

The practice of calculating the salary

With a piece-rate form of labor remuneration, the enterprise should have mechanisms for calculating the corresponding performance indicators of employees. For example, this task can be solved by foremen or managers who calculate the volume of production of their subordinates. Documentally, such communications can be recorded in outfits, acts, route maps.

In the time-based scheme, as a rule, standardized documents are used to record working hours, on the basis of which the calculation of employees' wages is carried out. An example of such sources is the T-12 form. This document was approved by Federal Law No. 129 "On Accounting". Also, unofficial types of forms can be introduced at the enterprise, adapted to the specificity of the specific organization. However, the data from them should subsequently be transferred to sources approved by law. Also, the calculation of the wages of workers in the form of 4FSS can be carried out. This document was approved by the Social Insurance Fund in 2015.

Time-based payment features

How in practice in the case of the time-based scheme is the calculation of the wages of employees? An example of the corresponding procedure might look like this.

Suppose, according to internal documents of the enterprise, the daily wage rate for an employee's position is 800 rubles. Let him work 22 days in March. In this case, his salary is 17 600 rubles. In order to pay compensation to the employee on hand, it is necessary to withhold the specified amount of 13%, and pay about 30% in public funds - the FIU, the FSS and the MHIF. As a result, a person will receive 15 312 rubles, and the company will pay about 5280 rubles to the funds.

Piece-rate payment in industry

Piece quotations are common in the industry. When they are used, tariffs are taken into account in relation to the release of a unit of a particular product. For example, if we are talking about harvested food processors on an industrial line, the tariff may involve a payment of 300 rubles. For one ready device. If a person collects 3 such devices for his shift, and only in the month of 22 working days, then his piecework earnings will be 19800 rubles.

There is one important nuance concerning such a procedure as calculating the wages of employees. The example considered above does not take into account the requirements of the Labor Code of the Russian Federation regarding the minimum wage.

Minimum determines the legislation

Now it is 5965 rubles. This amount should be paid to a full-time employee, even if he, relatively speaking, does not collect a single food processor on the line. Thus, in practice, the scheme of labor compensation in the Russian Federation can not be in the pure form of piecework.

It should be noted that the calculation of the wages of workers in Moscow may imply an even greater dependence of labor compensation on the corresponding fixed amount. The fact is that in the capital of the Russian Federation, the amount of the minimum wage is set at a much higher level than at the federal level - 15,000 rubles.

The calculation of the wages of workers, the example of which we have examined, is extremely simplified. Depending on the specific field of activity, the practice of calculating labor compensation may involve accounting for various premiums, bonuses, bonuses. For example, the calculation of the wages of educators may depend on the length of service and the qualifications of teachers.

Specificity of wages in schools

In particular, the following criteria may be present in the structure of labor compensation of school employees:

  • Amount of official salary;
  • Actual load;
  • Characteristics of the school in terms of harmful working conditions;
  • Length of service;
  • Compensation payments (for example, for checking notebooks, class management);
  • Location of the region relative to the Far North and territories equated to it;
  • Various raising factors (for example, for a scientific degree, position, specificity of an educational institution).

As a result, the salaries of teachers performing a very similar job can be very different.

Deductions

The most important aspect of the calculation and payment of labor compensation in the Russian Federation is the application of tax deductions. The legislation of the Russian Federation provides for a large number of their varieties. Citizens can receive tax deductions under two mechanisms. The first involves an appeal to the Federal Tax Service for the results of the reporting period - usually a tax year - in order to return in the amount of the personal income tax specified by law to the state. But there is a second mechanism. He assumes that the employer by virtue of the provisions of the law may not deduct from the salary of an employee of personal income tax within the established values for a certain period.

Calculation of salaries with deductions

Let's consider an example. A person working for ZAO "Tovarisch Molotoboec" bought an apartment for 1.5 million rubles. According to the law, he can return 13% from this amount, that is 195 thousand rubles. Payment of this type of compensation is carried out in relation to the income of the citizen - suppose that this is only a salary. Suppose that a person earns 30,000 r. per month. If this is the case, then the organization that calculates the wages of employees - CJSC "Tovarisch Molotoboets", should generally keep 13% of the salary, in the example under consideration it is 3900 rubles. But since a person has the right to a tax deduction, this amount can not be legally retained by the employer.

How many months in a row can an employee receive a salary without deductions to the treasury? We divide 195 thousand by 3900, it turns out - 50 months. True, a person every year must, in accordance with the procedure established by law, confirm in the Federal Tax Service his right to a deduction. If he resigns and moves to work in another organization, then the corresponding deduction will need to be formalized again due to the change of job.

It can also be noted that the tax deduction associated with the purchase of an apartment can be made after the expiration of the tax period - that is, at a time, based on the statutory limit amounts and deductions paid by the employer in the form of personal income tax from the employee's salary. Many citizens consider this option preferable.

Apart from compensations related to the purchase of an apartment, other forms of tax preferences for employees are provided: standard deductions, those that are registered for children, as well as payments related to the reimbursement of part of the cost of medical treatment or study. When calculating the salary, they are also taken into account, but on condition that the citizen has confirmed the right to appropriate compensation.

Hold

Another significant component of the formula for calculating the salaries of employees is retention. They may be related, for example, to the need to pay employee salaries, fines and other amounts in accordance with the enforcement lists. Many organizations can give their employees loans on preferential terms - in this case, their refund is often also carried out in the form of withholdings.

Terms of payment of labor compensation

In accordance with the labor legislation of the Russian Federation, salaries for employees must be paid at least twice a month. If the calculation of employees' wages in LLCs owned by private persons is carried out , then the organization itself determines the specific intervals between payments. In the case of the budgetary sphere, the relevant terms are defined in state or municipal legal acts.

In such sources of law can be determined by the frequency with which the calculation of wages of educators, officials, employees of state institutions, solving tasks in other spheres is carried out. If the employer delays the transfer of funds, employees are entitled to compensation equivalent to 1/300 of the refinancing rate set by the Central Bank of the Russian Federation for each day of delay in transfer of wages.

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