Payroll calculation in 2021 with examples

How often to calculate and pay salaries

Salary is the amount a person earned in a particular month. Basically, salaries are calculated at the end of each month. But wages must be paid at least once every half month (Article 136 of the Labor Code of the Russian Federation). To do this, the monthly amount is divided into two parts. The first is given to employees before the end of the month, that is, in advance. The second part is after the end of the month, when the final salary amount will be known.

The employer has the right to approve its own dates for issuing advance payments and salaries. For example, you can transfer an advance on the 25th of each month, and a salary on the 10th of the month that follows the worked day. The main thing is to pay the money no later than 15 calendar days from the end date of the period for which it was accrued. It is also important to record the dates for issuing advance payments and salaries in the director’s order or in another internal document and strictly observe them. If the day of payment of an advance or salary falls on a weekend or holiday, then the money must be transferred the day before.

Payment of wages

The procedure for paying salary, place and timing are fully disclosed in Art. 136 Labor Code of the Russian Federation. The article states that the payment of remuneration for labor must be accompanied by notification to the employee of the payment in writing. Here are the main points of the document:

• components of the salary for the corresponding period;
• information about other amounts (vacation, compensation, etc.);
• amount and basis of deductions;
• total amount to be paid.

Typically, an employer uses a payslip to notify an employee of wages and any deductions.

A monthly payslip with information on payments and deductions must be issued to all employees

The employee must receive a salary where he performs his job duties or at the credit institution that he indicated in the application. All conditions for receiving remuneration must be specified in a collective or employment agreement.

An employee’s application to transfer salary to a card with bank details is usually written in companies that have a salary project in the bank

The salary must be paid every half month. Payment dates are specified in the company’s internal regulations or in the employment contract with the employee. Payment must be made no later than 15 days after accrual. If the salary payment falls on a weekend or holiday, the payment must be made the day before.

Video: about the procedure for receiving wages by an employee

If an employee has recently been employed, then he should be given a salary on the same dates as all other employees. It doesn’t matter how long the new employee has worked: 2 days or 2 weeks. If, in the near future after employment, all employees are paid an advance, then the new employee is also entitled to an advance for the number of days worked, and if a salary is paid, then the salary is due in proportion to the time worked.

What information is needed to calculate payroll?

To calculate an employee’s salary for the past month, you need to know:

• the employee’s salary or tariff rate;
• what kind of remuneration system is established for the employee - time-based or piece-rate;
• how much time the employee worked during the month using a time-based payment system. If the payment system is piecework, then in what volume the employee produced products or provided services.
• For a newly hired employee, you also need to know the date on which he started working. And for a dismissed employee - the date from which he stopped working.

Example of calculating hourly wages

To understand the principle of calculating hourly wages, it is worth using the above formula to solve a specific problem. For example, an employee’s salary is 27,000 rubles. per month. In June 2021 there are 20 working days, and in accordance with Part 1 of Art. 95 of the Labor Code of the Russian Federation, the duration of the pre-holiday day (June 11) is reduced by 1 hour. Thus, the total number of working hours in the reporting month is 151.

With the specified initial data, the hourly rate will be:

NPV = 27,000 rub. / 159 hours = 169.81 rub./hour.

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How to calculate wages using a salary system

With a salary system, the employee receives a salary - a fixed amount of money for the month worked. If the month is not fully worked, then a portion of the salary is paid, proportional to the time actually worked.

Let's look at an example.

Administrator Alena's salary is 45,000 rubles.

She did not work the entire month of November: from the 12th to the 18th, Alena was on vacation, and from November 27th to 30th she took sick leave.

According to the time sheet, the employee was on duty for 12 working days. There are a total of 21 working days in November. Thus, Alena’s salary for November, not counting vacation pay and sick pay, amounted to 25,714 rubles (45,000 / 21×12).

Payroll slip

For most employers, the final document preceding the immediate issuance of wages is the payroll. Depending on the terms of payment of wages and the material equipment of the entrepreneur or legal entity, one of the three statements provided for by regulatory enactments is applied:

Correctly filling out the payroll slip:

• settlement and payment
• payment
• calculated

Employers with a small number of employees use a cash order in their activities. Due to the widespread practice of paying wages to employees' bank cards, payslips are becoming increasingly popular.

The form of the payroll statement is established by Rosstat. A document is drawn up in the employer’s accounting department based on the results of work for the month. The basis for filling out the statement is the data from documents on the production and use of working time:

• staffing table (contains salaries and tariff rates),
• orders (on hiring, on establishing additional payments, on bonuses, vacations, etc.)
• time sheets (for time-based wages),
• work orders (for piecework wages),
• applications for the use of standard deductions and notices from the Federal Tax Service on the use of property and social deductions,
• enforcement documents (writs of execution, court orders, bailiff orders) for deductions from wages,
• certificates of incapacity for work.

The statement is drawn up in one copy. Once compiled, it is stored for five years. The person responsible for compiling the statements is the accountant (the chief accountant, or the only one in a small enterprise, or an accountant and accountant in large enterprises, where each accountant has his own specialization). The statement is signed, depending on the form used, by the manager, chief accountant, cashier and accountant who compiled the statement.

In the statements on which wages are issued (payment and settlement-payment), signatures of employees who received wages or records of the deposit of uncollected amounts are entered.

Payroll slip: sample

Payslip: form

How to calculate wages using a tariff system of remuneration

With a tariff system of remuneration, the employee is paid for the number of hours or days actually worked, based on the tariff. For night work - from 10 pm to 6 am - an additional payment of at least 20% is required. And if the shift falls on a holiday, then the payment should be at least double the amount.

Let's look at an example.

For the waiter Maxim, the tariff rate is set at 300 rubles per hour.

In February he worked 7 shifts of 24 hours. That is, in fact, 168 hours, of which 56 hours are at night.

• Let's multiply 168 hours by 300 rubles, we get 50,400.
• Let's multiply 56 hours by 300 rubles and 20%, and we get 3360.
• Let's add 50,400 and 3,360.

So, Maxim’s salary for February was 53,760 rubles.

How to calculate monthly salary?

How salaries are calculated depends on the form of employee compensation. There are two such forms: piecework and time-based. The latter is the most common and is used wherever it is reasonable.

The time form is based on a specific rate (salary, daily or hourly rate) with the possible addition of other remunerations. For example, an employee may be paid a certain amount for harmfulness or high qualifications. When calculating to determine the time actually worked by an employee, data is taken from the time sheet.

The formula for calculating wages depends on the type of time system used in the organization. Let's look at each one.

Salary

Salary = Salary / Number of working days in a month x Actual days worked.

Calculating employee wages - calculation example

Let’s assume that the salary is 25,000 rubles, there were 20 working days in a month, and the employee was absent for one day due to family reasons. The salary will be:

25,000/20 x 19 = 23,750 rubles.

Daily rate

Salary = Daily rate x Actual days worked.

Let's look at how to calculate wages using an example.

Let’s say the rate is 1,600 rubles, there were 18 working days in a month, on one of which the employee took time off without pay.

The salary calculation for an incomplete month will be as follows: 1600 x 17 = 27,200 rubles.

Hourly rate

Salary = Hourly rate x Hours actually worked.

Let's look at an example

The hourly rate is 200 rubles. with an eight-hour working day. There were 20 working days in the month, 2 of which the employee was not at work without pay.

The calculation will be as follows: 200 x 8 x 18 = 28,800 rubles.

Piece-rate wages depend on the employee’s personal productivity. How to correctly calculate the salary in this case? The formula also depends on the type of payment system.

Direct piecework

Salary = Quantity of production x Unit cost of production.

For example, the payment for processing a unit of product is 30 rubles, for assembly – 50 rubles. A worker produced 150 units. The calculation will be like this:

150 x 30 + 150 x 50 = 12,000 rub.

Piece-bonus

Salary = Quantity of production x Cost per unit of production + Bonus.

For example, the initial conditions are the same as in the previous case, but in addition the employee is paid a bonus of 50%.

We get the calculation: 12,000 + 12,000 x 50% = 18,000 rubles.

Piece-progressive

Salary = Quantity of production within the norm x Unit cost + Quantity of production above the norm x Increased cost per unit.

Let's say the norm is 300 pcs. at a cost of 30 rubles. If it is exceeded, the cost per unit increases to 60 rubles. An employee made 800 units of products in a month.

The calculation will be as follows: 300 x 30 + 500 x 60 = 39,000 rubles.

In addition to the listed types, there is also an indirect system. There is no formula for it, since the company sets it at its own discretion.

The above examples also show how to calculate wages for an incomplete month. Plus, it is necessary to take into account other payments due to the employee. This could be sick leave, business travel, etc. According to the Labor Code of the Russian Federation, calculations of such remunerations are based on average monthly earnings.

When calculating average earnings, the calculation period is 12 months. However, a different period may be established by the company's collective agreement.

Calculation and payment of wages are made in two statements: in form T-51 and T-49. Based on the results, it is necessary to calculate not only the wages themselves, but also the accrued personal income tax.

How to calculate personal income tax

Companies and entrepreneurs that pay salaries to their employees act as tax agents in relation to them. This means that they need to calculate personal income tax, withhold it from the employee’s income and transfer it to the budget.

Tax is assessed on wages, vacation pay, sick leave benefits, except for maternity benefits, as well as on payments in kind: lunches, participation in corporate events. The personal income tax rate in this case is 13%. If the employee is not a resident, then 30%. The amount of personal income tax withheld should not exceed 50% of the amount paid to the employee.

Let's look at an example.

In January, the employee received 35,000 rubles from the employer.

• Let's multiply 35,000 rubles by 13%, we get 4,550 rubles. This is the amount of tax on an employee’s salary.
• Let's subtract the tax amount from 35,000 rubles, we get 30,450 rubles. This is how much the employee received in his hands.

That is, the amount of tax withheld did not exceed the 50 percent limit.

Payroll calculation methods

There are various methods for calculating salaries:

• using formulas;
• using spreadsheets;
• using special programs;
• using online calculators.

By formulas

The simplest salary calculation can be done manually using formulas.

Example 1

Initial data:

1. The monthly salary of an employee is 40,000 rubles.
2. There are 23 working days in a month.
3. The employee took 3 days of vacation without pay.
4. The employee does not make payments and does not have any allowances.

The salary calculation algorithm for this case is as follows:

1. The salary is determined before taxes are deducted. To do this, the salary is divided by the number of working days and multiplied by the number of days worked: (40,000/23) × 20 = 34,482.6 rubles.
2. Income tax is deducted from this amount (in the Russian Federation it is 13%): 34482.6 (1-0.13) = 30,260.86 rubles.
3. Thus, the employee will receive 30,260 rubles 86 kopecks.

More complex calculations occur when the employee has additional allowances and tax deductions.

Example 2

The first three points are the same as in example 1. In addition, the employee is awarded a bonus of 25% of the salary, and he has tax deductions of 800 rubles.

Salaries are calculated using the following algorithm:

1. Salary + bonus are equal: 40,000 + (40,000)×0.25 = 50,000 rubles.
2. The monthly salary excluding tax is: (50,000/23)×20 = 43,478.26 rubles.
3. The tax is equal to: (43,478.26 - 800) × 0.13 = 5,548.17 rubles.
4. The salary in hand is equal to: 43,478.26 – 5,548.17 = 37,930.08 rubles.

Using EXCEL tables

EXCEL spreadsheets are well suited for payroll calculations. To carry out the work, a table is created that includes the initial data:

• list of employees (in a particular case this may be one employee);
• salary;
• number of days worked;
• bonuses;
• payments.

The second part of the table is devoted to the results of calculations taking into account income tax.

The advantage of this method is that it is enough to create such a table once. By changing the initial data monthly, you can obtain salary values ​​for each month.

An example of the use of such tables is shown in the video on the “Accounting for Dummies” website.

Using special programs

Payroll calculations can be done using special programs. These

programs can be dedicated only to payroll calculations or they can also be used to make other accounting calculations, for example, postings. An example would be the well-known program, one of the blocks of which is designed for calculating salaries of enterprise employees.

A simpler one is the Mini-Salary payroll program.

This program calculates wages, income tax (NDFL), takes into account tax deductions, and calculates insurance premiums. The program prepares documentation in Excel standard.

The source data for this program is also entered into a table.

Using an online calculator

For convenience, salary calculations can be performed using an online calculator on the website of the Consultant Center for Accounting and Tax Law.

As initial data for calculation, you must enter:

• calculation interval;
• salary;
• availability of tax deductions, including for children;
• presence of disability.

If the employee had sick leave, the calculator calculates the salary and sick leave benefits.

In this case, it is necessary to enter additional information on the days on which the employee was on sick leave, as well as salaries for the last 2 years, the employee’s length of insurance and the value of the salary increase coefficient.

The results of calculations on the calculator are:

• salary;
• personal income tax;
• sickness benefit amount.

How to transfer personal income tax and report to the Federal Tax Service

Individual income tax must be transferred to the budget no later than the day following the day the income is paid. The only exception is for vacation and sick leave, including for child care, when personal income tax must be paid before the end of the month in which benefits are paid.

To report for withheld personal income tax, the employer submits two forms.

• Once a year, before March 1, you must submit to the inspectorate certificates in form 2-NDFL, in which you provide information about income paid in the previous year. If 11 or more people received income, they must report online.
• In addition, every quarter during the year the employer submits Form 6-NDFL, where he indicates general data on all individuals who received income from him.

Example of classic payroll calculation

How to calculate salary based on the above formula, using an example:

We will calculate wages for August and September. The employee is given a monthly salary of 65,000 rubles. In August, the employee worked independently for a full month, and from September 9 to 13 he was granted leave without pay for family reasons.

In this case, the employee’s salary for August is 65,000 rubles (65,000 divided by 23), and for September 56,136 rubles. (65,000 divided by 22 (22-3)).