How to calculate the salary in different forms of payment

Accounting on the basis of an order signed by the head of the enterprise draws up a personal card of the employee, implements the corresponding entry in the work book and the personal account opens to the employee's name . 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.

Salaries at enterprises and organizations are accrued in accordance with the tariffs and rates accepted in them, as well as on the basis of salaries and information on actually worked time or production. 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 used at enterprises to pay for labor, the main ones are 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 a piece-rate basis. The calculation is made in accordance with the rates that are set at the enterprise for the manufacture of 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 simply by multiplying the value of the quotation by the number of units of output produced.

The time system of payment is characterized by the fact that the main accounting parameter is the actual time, during which the employee performed his official duties at the established workplace. Under 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 per-hour basis. Tariff rate (salary) is 500 rubles. For example, in March the whole worked out 22 days. Therefore, the salary for a given month is calculated simply by multiplying the 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 the calculation methodology used, the relevant tax deductions provided for by law are made.

It is important to take into account the fact that in accordance with the Labor Code of the Russian Federation, all salary calculations and payments must 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 punished by imposing 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.