How to calculate an employee's hourly rate (Examples)

How to calculate wages using an hourly wage system

What types of remuneration systems are there and when are they used?

For each group of workers in an enterprise and even for each specific person, the payment system for performing labor functions may vary. Let us highlight the following types of such systems:

Time-based - an employee’s payment is directly dependent on the time he or she works. In this case, the employee is set an hourly or tariff rate and salary.
Piecework - the amount of earnings depends on the amount of work performed. Piece rates must be approved here.
Commission - when it is established, the employee receives a commission (percentage) on a certain indicator, for example, 5% of the store’s daily revenue.
Variable salary system - an employee's salary is subject to periodic review, for example once a quarter or month. Such a review can be influenced by such an indicator as the completion of the planned amount of work.
Chord - involves establishing a relationship between the amount of an employee’s salary and the package of work he performs in accordance with the chord assignment for a specific period.

The payment system is approved either in a local regulatory act at the enterprise, for example in the regulations on remuneration, or in a collective or labor agreement.

What is hourly wages and what are its forms?

The hourly wage system is one of the varieties of the time-based system. Here, wages are calculated depending on the amount of time worked - hours - and the established hourly rate.

NOTE! With a time-based system, salaries or tariff rates may also be set, but these are usually tied to a month.

At enterprises, depending on the specifics of production and other factors, the hourly system can take the following forms:

Standard hourly - when a fixed rate is set for one hour of work. At the same time, the volume and quality of work do not affect wages. This form is typical for the positions of security guard, operator, administrator, etc.
Premium hourly wage - here the volume and quality of work performed will affect wages. That is, the time worked is paid and to this amount is added the amount of the bonus, the amount of which must be indicated in the regulations on remuneration, employment contract or in other regulations or agreements.
Standardized hourly rate - in this case, in addition to the hourly rate, an additional payment is guaranteed for strict compliance with the conditions established by the employer. This form is convenient to use when exceeding production standards is undesirable.

When is hourly wages beneficial?

The benefit for employers when setting hourly wages is obvious: they only have to pay for the time worked. This type of payment is especially popular for those employees who do not work full time. Examples include:

workers with an uneven workload involved in performing work at a specific facility;
workers whose working hours cannot be regulated (for example, teachers who teach additional classes in educational institutions);
employees employed on a flexible schedule;
workers whose labor productivity is very difficult to determine.

However, this system has certain disadvantages. For example, in the absence of bonus payments, employees are usually not interested in working faster and more, i.e. production efficiency decreases. In addition, the employer needs to monitor every hour the employee works, which may require an additional employee to keep track of time, leading to new costs.

What are the nuances of establishing an hourly wage rate in accordance with the Labor Code of the Russian Federation and how to calculate wages for hourly wages in 2021

Monthly earnings are calculated by multiplying the number of hours worked by the hourly rate. The employer can approve any size according to the qualifications of the specialist and the complexity of the work. However, when they are established for hourly wages, according to the Labor Code of the Russian Federation, the requirement must be met: when working the full norm (40 hours per week) in a month, the employee cannot receive less than the minimum wage (minimum wage).

IMPORTANT! From January 1, 2021, the minimum wage is set at RUB 11,280.00.

If the monthly payment at full production does not reach this amount, it is necessary to either revise the rate or make an additional payment to the minimum wage.

Let us illustrate with an example how to calculate wages at a set hourly rate.

For student Renata Vasilyeva, who came to work part-time at Romashka LLC as an assistant clerk, an hourly rate of 100 rubles was approved. Renata works on a flexible schedule during her free time. In February 2021, she worked 46 hours. Let's calculate her monthly salary:

46 hours × 100 rub./hour = 4600 rub.

If the student had worked the entire month of February - 159 hours, she would have received:

159 hours × 100 rub./hour = 15,900 rub.,

which exceeds the current minimum wage. Thus, Vasilyeva’s hourly wage rate complies with labor law.

How hourly wages are reflected in the staffing table - sample

The staffing table is an internal document of the company, which collects all the information about the personnel structure, composition and number of employees, as well as the monthly payroll. When an employee is hired on an hourly basis, the staffing table must contain a corresponding note about this.

If we take as a basis the unified form T-3, put into circulation by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1, the hourly rate should be indicated in column 5 “Tariff rate (salary), etc., rubles,” and in column 10 “Notes » register “Hourly wages” with reference to the normative act establishing the payment system.

Use the link below to see how the staffing table is drawn up for those employees for whom the hourly form is approved.

What features need to be taken into account in an employment contract for hourly wages - sample

When employing an employee, all aspects relating to the calculation and payment of wages are usually discussed between him and the employer, which must then be formalized in writing by signing an employment contract. In it (or an additional agreement to it), the Labor Code obliges to prescribe the conditions for hourly wages, if one is established for the employee.

NOTE! When transferring employees to hourly pay from another salary system, the employer must notify them of this no later than 2 months before introducing the planned changes. Such changes, by the way, should be reflected in orders and other regulatory documents of the organization.

It is advisable to stipulate in the employment contract:

the amount of the hourly wage rate (salary);
the procedure for calculating wages for the month;
bonus conditions;
terms of payment for holidays, weekends and night hours;
deadlines for issuing wages;
other conditions, which may include a probationary period, social guarantees, etc.

Download a sample extract from an employment contract regarding the establishment of an hourly wage system and hourly rate from the link below.

Results

Hourly wages are one of the types of time-based systems, when, to calculate wages for each specific employee, a rate is set for one hour of work and the number of hours worked is calculated. At the same time, the rate should be such that when working out the monthly quota, the employee is accrued no less than the minimum wage, which in 2021 is equal to 11,280.00 rubles.

All conditions relating to the calculation and payment of wages under the agreed system are included in the text of the employment contract or local regulations of the company. That is, the employee must be familiar with the principles on which his monthly earnings are calculated.

Law and minimum hourly wage in 2021

Legal topics are very complex, but in this article we will try to answer the question “The law and the minimum hourly wage in 2021.” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

Recording of working hours is mandatory, no matter how the payment of remuneration for labor is organized. But in some systems it is precisely this that is the determining factor that affects the amount of money earned and the features of their accrual.

Minimum Hourly Wage in 2021

A group of deputies introduced bill No. 393-7 to the State Duma on amending certain legislative acts in terms of establishing the minimum hourly wage, as well as establishing the minimum wage used for the purposes of compulsory social insurance, not lower than the subsistence level for the working population as a whole in the Russian Federation.

Hourly form of remuneration

We must also not forget that the minimum wage is the money an employee receives for a fully worked month. And if he was sick, was on vacation at his own expense, or simply works part-time, including as a part-time worker, then the monthly payment will be lower than the minimum wage.

workers with an uneven workload involved in performing work at a specific facility;
workers whose working hours cannot be regulated (for example, teachers who teach additional classes in educational institutions);
employees employed on a flexible schedule;
workers whose labor productivity is very difficult to determine.

How to calculate wages?

Calculation of wages at any commercial or state enterprise occurs in accordance with the legislative acts in force at a given time. Its amount depends on the official salary specified in the employment contract, hours worked during a certain period and other details. The amount due for payment is calculated by an accountant based on a number of documents.

What is taken into account when calculating?

Today, two types of fees are most often practiced:

Time-based . The first provides for a salary determined by the contract for the time worked - hour, day, month. Often a monthly rate is used. In this case, the final amount depends on the time worked during a certain period of time. It is used mainly when calculating salaries for employees on whom the amount of product created does not depend - accountants, teachers, managers.
Piecework . Depends on the amount of product created over a certain period. Often used in factories. It has several subspecies, which we will consider a little later.

Thus, time-based wages stipulate that the head of the enterprise or other official is required to maintain and fill out a time sheet. It is drawn up according to form No. T-13 and is filled out daily.

It should note:

number of working hours worked during the day;
exits “at night” – from 22:00 to 6:00;
out during non-working hours (weekends, holidays);
omissions due to various circumstances.

Piece payment requires the availability of a route map or work order for a certain amount of work. In addition, the following are taken into account: sick leave, orders for bonuses, orders for the issuance of financial assistance.

After being hired, each accountant must keep analytical records of wages and record it in form No. T-54. This is the so-called employee personal account. The data specified in it will be taken into account when calculating sick pay, vacation pay and other types of benefits.

You can find out how vacation pay is calculated from this article.

The Labor Code of the Russian Federation provides for a minimum monthly salary of 5,965 rubles. The employer has no right to set payment below this amount. For more information on this topic, read the article - What is the minimum wage in Russia.

Calculation formula and examples

Time-based wages provide for payment of labor according to the time worked and the employee’s salary.

It is calculated as follows:

For monthly salary:

ZP – salary excluding taxes;
О – fixed salary per month;
KOD – days worked;
KD – number of days in a month.

For hourly/daily fixed salary:

ZP – salary excluding taxes;
KOV – amount of time worked;
O – salary for one unit of time.

Let's look at an example:

Tatyana Ivanovna has a monthly salary of 15,000 rubles. There were 21 working days in a month, but since she took vacation at her own expense, she worked only 15 days. In this regard, she will be paid the following amount:

15,000*(15/21)=15,000*0.71= 10,714 rubles 30 kopecks.

Second example:

Oksana Viktorovna works with a daily salary of 670 rubles. She worked 19 days this month. Her salary will be:

670*19 = 12,730 rubles.

As you can see, the formula for calculating wages for this type of payment is very simple.

Piece payment - how to calculate?

With piecework wages, the amount of work performed is paid. In this case, prices are taken into account in relation to the volume of work.

For piecework wages, wages are calculated using the following formula:

RI – prices for the production of one unit;
KT – quantity of products produced.

Consider the following example:

Ivan Ivanovich produced 100 engines in a month. The cost of one engine is 256 rubles. Thus, in a month he earned:

100*256 = 25,600 rubles.

Piece-progressive

It is worth separately considering this type of payment as piecework-progressive, in which the price depends on the quantity of products produced for a certain period.

For example, if a worker produces 100 engines in a month, then he receives 256 rubles for each. If he exceeds this standard, that is, produces over 100 engines per month, the cost of each engine produced in excess of the norm is already 300 rubles.

In this case, earnings for the first 100 engines are calculated separately and separately for subsequent ones. The resulting amounts are added up.

For example:

Ivan Ivanovich manufactured 105 engines. His earnings were:

(100*256)+(5*300)=25,600+1,500= 28,100 rubles.

Other payment systems and their calculations

Depending on the specifics of the work, payment may be:

Chord . Often used when paying for the work of a team. In this case, the wages of the team as a whole are calculated and given to the foreman. The workers divide the received amount among themselves according to the agreement existing in their brigade.
Payment based on bonuses or interest . A bonus or commission system is used for employees on whom the company's revenue depends (see also what is revenue). Quite often it is applied to sales consultants and managers. There is a constant, fixed rate and percentage of sales.
Shift work . The shift method of work provides for payment in accordance with the employment contract - that is, time-based or for completed volumes of work. In this case, percentage bonuses may be calculated for difficult working conditions. For days off on non-working days and holidays, pay is calculated in the amount of at least one daily or hourly rate on top of the salary. In addition, a bonus is paid for shift work from 30% to 75% of the monthly salary. The interest rate depends on the region in which the work takes place. For example, Ivan Petrovich works on a rotational basis. His monthly rate is 12,000 rubles, the bonus for work in this region is 50% of the salary (O). Thus, his salary will be 12,000 + 50% O = 12,000 + 6,000 = 18,000 rubles per month of work.

Payment for holidays and night shifts

When working in shifts, each shift is paid depending on the tariff rate of each shift. It is either established by the employment contract or calculated by an accountant.

It should be taken into account that trips on weekends and holidays are paid at a higher rate - an increase in rate by 20%. In addition, exits at night from 22:00 to 6:00 also have a tariff increase of 20% of the cost of an hour of work.

Payroll taxes

When calculating wages, do not forget about taxes. Thus, the employer is obliged to pay 30% of the amount of calculated wages to the insurance premium fund.

In addition, 13% of personal income tax is deducted from employees. Let's look at how taxes are calculated.

First of all, the tax is calculated on the entire amount of wages, except in cases in which a tax deduction applies. So, a tax deduction is calculated from the total amount of wages and only then the tax rate is calculated on the resulting value.

A number of socially unprotected categories have the right to deduct taxes, the list of which is prescribed in Article 218 of the Tax Code of the Russian Federation. These include:

Veterans of the Great Patriotic War, disabled people whose activities were related to nuclear power plants. The tax deduction is 3,000 rubles.
Disabled people, WWII participants, military personnel - 500 rubles.
Parents who have one or two dependent children – 1,400 rubles.
Parents who have three dependent children – 3,000 rubles.

For the last two categories there is a restriction. So, after the amount of wages received from the beginning of the calendar year reaches 280,000 rubles, the tax deduction is not applied until the beginning of the next calendar year.

Example:

Ivan Ivanovich’s monthly salary was 14,000 rubles, since he worked for a full month. He became disabled while working at a nuclear power plant. Thus, his tax deduction will be 3,000 rubles.

Personal income tax is calculated for it as follows:

(14,000 – 3,000)*0.13= 1430 rubles. This is the amount that must be withheld when receiving wages.

Thus, he will receive in his hands: 14,000 – 1430 = 12,570 rubles.

Second example:

Alla Petrovna is the mother of two minor children. Her salary is 26,000 per month. By December, the total amount of wages paid to her will be 286,000 rubles, therefore, no tax deduction will be applied to her.

Payment procedure and calculation of delays

According to the same legislation, wages must be paid at least 2 times a month. They provide an advance payment, which is issued in the middle of the month, and the actual salary.

The advance on average ranges from 40 to 50% of the total amount of payments, the rest of the payments are issued at the end of the month. Usually this is the last day of the month; if it falls on a weekend, it is the last working day of the month. If wages are not paid on time, the employer is obliged to pay a fine.

In addition, compensation is provided for the employee, which is issued upon his request and is 1/300 of the rate for each day of delay.

Video: Simple payroll calculation

Familiarize yourself with the basic nuances of calculation and payroll. An experienced accountant will tell you how to correctly calculate wages depending on the wage system you choose.

The calculation of wages is carried out by an accountant based on a number of documents. There are two main wage systems: piecework and time-based. The most popular time-based wage system is quite simple and is used in most industries.

What is taken into account when calculating?

Today, two types of fees are most often practiced:

Time-based . The first provides for a salary determined by the contract for the time worked - hour, day, month. Often a monthly rate is used. In this case, the final amount depends on the time worked during a certain period of time. It is used mainly when calculating salaries for employees on whom the amount of product created does not depend - accountants, teachers, managers.
Piecework . Depends on the amount of product created over a certain period. Often used in factories. It has several subspecies, which we will consider a little later.

It should note:

number of working hours worked during the day;
exits “at night” – from 22:00 to 6:00;
out during non-working hours (weekends, holidays);
omissions due to various circumstances.

You can find out how vacation pay is calculated from this article.

The Labor Code of the Russian Federation provides for a minimum monthly salary of 5,965 rubles. The employer has no right to set payment below this amount. For more information on this topic, read the article - What is the minimum wage in Russia.

Hourly wage

Related publications

The company's remuneration system is established by collective agreements, industry and regional agreements, local regulations, regulations, in accordance with labor law standards.

The division of remuneration systems into subtypes is quite arbitrary. Typically, there are several forms of remuneration systems:

Time-based – an employee’s salary depends directly on the time worked. The fixed tariff rate can be hourly, daily or monthly;

Piecework – an employee’s salary depends on the amount of work he performed;
Commission is a remuneration system in which the employee receives a commission (percentage) on a fixed indicator. For example, 10% of the outlet’s revenue per day;
A variable salary system is a system in which an employee's salary can change periodically - for example, once a quarter or once a month. Changes may depend on the implementation of the work plan or other indicators;
Lump-sum – when using such a remuneration system, the employee’s salary will depend on the set of works he performs (in accordance with the lump-sum task) for a certain period of time.

Hourly wages are one of the options for time-based wages. The amount of a worker's salary depends on the number of hours that the employee actually worked.

Which employees should be paid hourly?

Under certain conditions, the use of hourly wages is very beneficial for the employer: only the time that the employee is directly engaged in work is paid, and it is convenient to calculate wages for part-time workers.

For example, these could be:

Workers with an uneven workload - for example, promoters hired to perform work at a specific facility
Workers whose working hours are difficult to regulate - for example, teachers who teach additional classes in training centers;
Workers with flexible work schedules who combine several jobs;
Workers whose productivity is costly or very difficult to determine.

Employers should take into account that if an employee has worked the standard working hours for a month (based on 40 hours per week), then the amount of wages for this employee cannot be less than the established minimum wage.

How to calculate wages for hourly wages?

If an employee is “salaried,” then his salary is fixed subject to the standard time worked (usually a 40-hour work week). An employee will receive a salary of a certain amount for the standard time worked, regardless of the number of working days according to the schedule according to the production calendar.

When calculating wages for an hourly employee, the calculation algorithm will look like this:

the number of hours actually worked must be multiplied by the rate established per hour of work. For example, an employee’s tariff rate is 500 rubles per hour. In May, the employee worked 22 hours. This means his salary will be 11 thousand rubles: 500 x 22.

The employee may also be given bonuses, for example, for working on a rotational basis. In this case, the calculation algorithm will become a little more complicated - first you need to calculate the monthly tariff rate using the method described above. The calculation will then look like this:

the monthly tariff rate must be divided by the number of calendar days in the month, multiplied by the number of days on shift and multiplied by the bonus percentage.

An employment contract with hourly wages (sample) can be downloaded here.

How to specify payment terms in an employment contract

All working conditions are mandatory specified in the employment contract. Thus, the rate system must be included in the document; in addition, in some cases an additional agreement is concluded with the employee.

The agreement must indicate the following information:

the tariff at which labor remuneration will be calculated;
the procedure for calculating monetary allowances;
terms of bonus payment;
payment conditions on weekends and night shifts;
payroll days (at least twice a month);
other conditions provided for by the company’s local regulations.

IMPORTANT! When transferring an employee from monthly to hourly pay, the employer is required to notify about this at least two months before the transfer. Such changes are fixed in orders and included in the employment contract.

Sample employment contract

An example of an employment contract with an hourly wage (clauses regarding the terms of payment for employees are indicated):

How to calculate salary by hour based on salary

How to calculate salary based on salary by hour

The need to determine the size of the hourly wage rate arises when an employee works overtime or, conversely, on a part-time basis. In this case, you need to know exactly how to calculate wages by the hour and be able to apply this knowledge in practice.

Hourly wages are calculated using the following formula:

CHTS - hourly tariff rate;

O - the amount of the official salary established by the staffing table and the provisions of the labor agreement concluded between the employee and the employer;

Chn - standard number of working hours in the reporting month.

An example of calculating hourly wages in 2021

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 19 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. / 151 hours = 178.81 rubles/hour.

Salary calculation at hourly rate

Sometimes in practice it becomes necessary to calculate the amount of an employee’s earnings based on the hourly wage rate established for his position. In this case, the calculation is carried out in reverse order using the formula:

Z is the employee’s salary;

Chf - the number of hours actually worked in the reporting period.

So, to calculate the hourly tariff rate, it is necessary to divide the amount of salary paid to the employee by the standard number of hours that he must work in the reporting month. Calculation of wages at an hourly rate is carried out in reverse order - you need to calculate the product of the established rate and the number of hours worked by the employee in the reporting period.

More information on the topic is in the “Salary” section.

Calculation methods

Depending on the standard working hours per month

If you want to find out how to solve your particular problem, please contact us through the online consultant form or call :

T/h = monthly tariff rate: standard hours (per month)

The norm of hours per month must be taken from the production calendar.

In order to calculate wages, it is necessary to take into account overtime.

First, the hourly rate is calculated using the formula: 20,000 rubles: 160 hours = 125 rubles per hour.
We calculate the overtime: 166 – 160 = 6 hours.

For these six hours worked overtime, Inshina must receive a salary supplement. According to labor legislation, the first two hours of overtime are paid with a coefficient of 1.5, subsequent ones - at double the rate:

125 rubles × 2 × 1.5 + 125 rubles × 4 × 2 = 375 rubles. + 1000 rub. — amount of overtime pay. We add them to the salary and get Inshina’s salary for October: 20,000 + 1375 = 21,375 rubles.

If for one reason or another an employee has worked fewer hours than normal, the daily work rate is calculated and multiplied by the number of hours worked.

In order to calculate salaries, the accountant makes calculations:

Determines the hourly tariff rate: 15,000 rubles: 150 hours = 100 rubles/hour.
Now you should simply multiply the resulting amount by the number of hours actually worked: 100 rubles/hour * 147 = 14,700 rubles.

This is a fairly simple calculation, however, it has a drawback. The tariff rate depends on the hourly rate, which may be different every month. And the lower the standard hours, the higher the hourly rate will be. It turns out that the employee worked less in one month than in another, but will receive a salary higher than in the month in which he worked more.

Salary for February will be equal to:

We determine the hourly tariff rate: 19,000 rubles: 150 hours = 126.66 rubles per hour.
We multiply the result by the time worked: 126.66 rubles/hour * 149 hours = 18872 rubles 34 kopecks.

Salary in March:

Hourly rate: 19,000 rubles: 155 hours = 122.58 rubles/hour
22.58 rubles/hour * 151 hours = 18509 rubles 58 kopecks.

It turns out that Savushkin actually worked two hours less in February than in March, but his salary was 362 rubles 76 kopecks.

Depending on the average monthly number of working hours per year

T/h = tariff rate per month / standard working hours per year: 12 months

Standard working hours are also taken from the production calendar.

We calculate the tariff rate per hour using the formula: 21,000 rubles / 1,890 hours: 12 months = 133 rubles 33 kopecks.
We determine the salary for July: 133.33 rubles * 120 hours = 15999 rubles 60 kopecks.

This calculation method allows you not to calculate the hourly rate monthly, but only once a year. And it will not change all this time. So the employee will receive an amount directly dependent on the amount of time actually worked.

Read more: Subdivision code in the passport Krasnodar region

To calculate wages for each month, you need to find out the hourly rate: 2000 rubles / 1800 hours: 12 months = 80 rubles / hour

Total to be accrued:

120 hours * 80 rubles/hour = 9600 rubles in March.
130 hours * 80 rubles/hour = 10,400 rubles in April.
110 hours * 80 rubles/hour = 8800 rubles in May.

How to calculate wages?

What is taken into account when calculating?

Today, two types of fees are most often practiced:

Time-based . The first provides for a salary determined by the contract for the time worked - hour, day, month. Often a monthly rate is used. In this case, the final amount depends on the time worked during a certain period of time. It is used mainly when calculating salaries for employees on whom the amount of product created does not depend - accountants, teachers, managers.
Piecework . Depends on the amount of product created over a certain period. Often used in factories. It has several subspecies, which we will consider a little later.

It should note:

number of working hours worked during the day;
exits “at night” – from 22:00 to 6:00;
out during non-working hours (weekends, holidays);
omissions due to various circumstances.

You can find out how vacation pay is calculated from this article.

The Labor Code of the Russian Federation provides for a minimum monthly salary of 5,965 rubles. The employer has no right to set payment below this amount. For more information on this topic, read the article - What is the minimum wage in Russia.

Calculation formula and examples

Time-based wages provide for payment of labor according to the time worked and the employee’s salary.

It is calculated as follows:

For monthly salary:

ZP – salary excluding taxes;
О – fixed salary per month;
KOD – days worked;
KD – number of days in a month.

For hourly/daily fixed salary:

ZP – salary excluding taxes;
KOV – amount of time worked;
O – salary for one unit of time.

Let's look at an example:

15,000*(15/21)=15,000*0.71= 10,714 rubles 30 kopecks.

Second example:

Oksana Viktorovna works with a daily salary of 670 rubles. She worked 19 days this month. Her salary will be:

670*19 = 12,730 rubles.

As you can see, the formula for calculating wages for this type of payment is very simple.

Piece payment - how to calculate?

With piecework wages, the amount of work performed is paid. In this case, prices are taken into account in relation to the volume of work.

For piecework wages, wages are calculated using the following formula:

RI – prices for the production of one unit;
KT – quantity of products produced.

Consider the following example:

Ivan Ivanovich produced 100 engines in a month. The cost of one engine is 256 rubles. Thus, in a month he earned:

100*256 = 25,600 rubles.

Piece-progressive

It is worth separately considering this type of payment as piecework-progressive, in which the price depends on the quantity of products produced for a certain period.

In this case, earnings for the first 100 engines are calculated separately and separately for subsequent ones. The resulting amounts are added up.

For example:

Ivan Ivanovich manufactured 105 engines. His earnings were:

(100*256)+(5*300)=25,600+1,500= 28,100 rubles.

Other payment systems and their calculations

Depending on the specifics of the work, payment may be:

Chord . Often used when paying for the work of a team. In this case, the wages of the team as a whole are calculated and given to the foreman. The workers divide the received amount among themselves according to the agreement existing in their brigade.
Payment based on bonuses or interest . A bonus or commission system is used for employees on whom the company's revenue depends (see also what is revenue). Quite often it is applied to sales consultants and managers. There is a constant, fixed rate and percentage of sales.
Shift work . The shift method of work provides for payment in accordance with the employment contract - that is, time-based or for completed volumes of work. In this case, percentage bonuses may be calculated for difficult working conditions. For days off on non-working days and holidays, pay is calculated in the amount of at least one daily or hourly rate on top of the salary. In addition, a bonus is paid for shift work from 30% to 75% of the monthly salary. The interest rate depends on the region in which the work takes place. For example, Ivan Petrovich works on a rotational basis. His monthly rate is 12,000 rubles, the bonus for work in this region is 50% of the salary (O). Thus, his salary will be 12,000 + 50% O = 12,000 + 6,000 = 18,000 rubles per month of work.

Payment for holidays and night shifts

When working in shifts, each shift is paid depending on the tariff rate of each shift. It is either established by the employment contract or calculated by an accountant.

Payroll taxes

When calculating wages, do not forget about taxes. Thus, the employer is obliged to pay 30% of the amount of calculated wages to the insurance premium fund.

In addition, 13% of personal income tax is deducted from employees. Let's look at how taxes are calculated.

A number of socially unprotected categories have the right to deduct taxes, the list of which is prescribed in Article 218 of the Tax Code of the Russian Federation. These include:

Veterans of the Great Patriotic War, disabled people whose activities were related to nuclear power plants. The tax deduction is 3,000 rubles.
Disabled people, WWII participants, military personnel - 500 rubles.
Parents who have one or two dependent children – 1,400 rubles.
Parents who have three dependent children – 3,000 rubles.

Example:

Ivan Ivanovich’s monthly salary was 14,000 rubles, since he worked for a full month. He became disabled while working at a nuclear power plant. Thus, his tax deduction will be 3,000 rubles.

Personal income tax is calculated for it as follows:

(14,000 – 3,000)*0.13= 1430 rubles. This is the amount that must be withheld when receiving wages.

Thus, he will receive in his hands: 14,000 – 1430 = 12,570 rubles.

Second example:

Payment procedure and calculation of delays

According to the same legislation, wages must be paid at least 2 times a month. They provide an advance payment, which is issued in the middle of the month, and the actual salary.

In addition, compensation is provided for the employee, which is issued upon his request and is 1/300 of the rate for each day of delay.

Video: Simple payroll calculation

Familiarize yourself with the basic nuances of calculation and payroll. An experienced accountant will tell you how to correctly calculate wages depending on the wage system you choose.

Other payment systems and their calculations

Depending on the specifics of the work, payment may be:

Chord . Often used when paying for the work of a team. In this case, the wages of the team as a whole are calculated and given to the foreman. The workers divide the received amount among themselves according to the agreement existing in their brigade.
Payment based on bonuses or interest . A bonus or commission system is used for employees on whom the company's revenue depends (see also what is revenue). Quite often it is applied to sales consultants and managers. There is a constant, fixed rate and percentage of sales.
Shift work . The shift method of work provides for payment in accordance with the employment contract - that is, time-based or for completed volumes of work. In this case, percentage bonuses may be calculated for difficult working conditions. For days off on non-working days and holidays, pay is calculated in the amount of at least one daily or hourly rate on top of the salary. In addition, a bonus is paid for shift work from 30% to 75% of the monthly salary. The interest rate depends on the region in which the work takes place. For example, Ivan Petrovich works on a rotational basis. His monthly rate is 12,000 rubles, the bonus for work in this region is 50% of the salary (O). Thus, his salary will be 12,000 + 50% O = 12,000 + 6,000 = 18,000 rubles per month of work.

Correct calculation of vacation pay in 2021 in a new way: calculation example

As a result, the number of working hours varies slightly (from 1970 hours in 2014 to 1974 in 2016 with a 40-hour work week). In 2021, the number of working hours is 1970. Medical workers, depending on their position and specialty, have a 24-, 30-, 33-, and 36-hour work week.

Chp – the number of pre-holiday days in a given month, since the pre-holiday shift lasts an hour shorter. When calculating the number of emergency situations, you need to take into account holidays in the next billing month, for example, there are no public holidays in April, but the working day on April 30 will be shortened by an hour due to the upcoming May holidays.

The easiest way is to set it once in a fixed amount and indicate the amount in the salary regulations. Then the rate will depend on the position and qualifications of the employee. Most organizations that use piecework pay set hourly or shift rates. The procedure for calculating wages depends on the specific type of piecework system, as well as the availability of bonuses and overtime.

In relation to the storekeeper N. Kulikov, summarized accounting is maintained with an accounting period of a quarter. He has a monthly salary of 23,000 rubles. In January 2014, according to the shift schedule, he worked 130 hours, in February - 160 hours, and in March - 150 hours.

If for one reason or another an employee has worked fewer hours than normal, the daily work rate is calculated and multiplied by the number of hours worked.

Maximum number of working hours per month. To do this, let's turn to the production calendar. Russians work the most in August and October - 184 hours.

Time-based payment in its pure form is rarely used; in most cases, enterprises introduce bonuses, which are reduced for reducing the number of hours worked below the norm (for example, due to absenteeism) and increased during overtime.

Calculating the hourly tariff rate is necessary to correctly pay the employee for overtime hours.

In general, the legislation no longer provides for direct regulation of the application of hourly payment principles. Therefore, the employer should approach as carefully as possible the issues of documenting internal standards and local regulations at the enterprise, on the basis of which this or that remuneration system will be applied. Payment of employees is one of the essential terms of the employment agreement. Thus, the employer has the right to establish in relation to hired employees not only a piece-rate system of remuneration or a fixed salary, but also stipulate that earnings will be calculated according to a time-based system.

Use the link below to see how the staffing table is drawn up for those employees for whom the hourly form is approved.

The working time of each employee is determined by the time sheet, and the salary is determined by the total number of hours worked, the tariff rate and bonus coefficients.

The need to determine the size of the hourly wage rate arises when an employee works overtime or, conversely, on a part-time basis.

The employment contract with the employee is drawn up in accordance with current legislation and is a mandatory document for the Parties, including when resolving labor disputes between the Employee and the Employer in judicial and other bodies.

In February 2021 there are 18 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 (February 22) is reduced by 1 hour.

The Labor Code of the Russian Federation speaks of the mandatory inclusion of the terms of hourly wages in the employment contract concluded with an employee, or an additional agreement to it. If employees are transferred to an “hourly” position from another salary system, they must learn about the upcoming changes at least 2 months in advance: the changes must not only be included in the employment contract, but also be enshrined in the relevant orders and local acts of the company. It is necessary to indicate:

hourly rate (salary);
the procedure for calculating earnings;
terms of bonuses and deductions;
payment procedure for hours on holidays, weekends and nights;
specific days of salary issuance (at least 2 per month);
additional conditions, if any: probation period, social guarantees, etc.

The bonus payment period is the date of transfer of additional monetary remuneration for labor or other performance indicators that are approved by local regulations. A delay in transferring funds may result in an administrative fine for the employer.

Peculiarities of remuneration for shift work schedules in accordance with the Labor Code

Due to the nature of the work of some enterprises, they introduce a shift work schedule, in which employees work not one, but two or three shifts per day.

This regime is appropriate, for example, for enterprises in which the duration of the production process is longer than the duration of work established by labor legislation.

Also, several shifts can be introduced for more complete and efficient use of existing equipment.

In any of these cases, the question arises of how to properly organize the payment of employees and keep track of working hours. The rules and features of payment, as well as possible problems, are worth considering in more detail.

Time tracking

Moreover, this requirement applies to all employers without exception, regardless of whether they are a legal entity or an individual. The form of ownership also does not play any role.

Record keeping is carried out according to general rules using a working time sheet of the established form, in which data on all hours worked by the employee is entered. In modern conditions, there are three types of such accounting.

Daily

Can only be used if:

the working week consists of 5 or 6 days;
The daily duration of the work shift is the same.

For calculations under the daily schedule, each day worked by the employee for the entire working period is taken into account.

Monday

When using this type of accounting, the length of the working day should be the same every week. The duration of an employee’s shift or daily work is regulated by the schedule.

Summarized

It is used in cases where the enterprise or organization cannot implement the daily shift duration established for specific categories of employees.

For example, such a situation may arise if an employee is unable to work less than the required 8 or 40 hours per day or week, respectively.

In this case, the maximum permissible number of hours for the entire year is calculated, and the shift schedule is drawn up in accordance with the result obtained.

As a result, it may turn out that an employee works 50 hours one week, 30 hours another, and at the end of the year the established norm is met.

When conducting it, the employer is obliged to set the following parameters:

Length of the accounting period. It can be a month, a quarter, or a year. At the same time, for workers with normal working conditions it cannot exceed a year, for those who work in harmful and dangerous conditions - three months.

Standard working hours for various categories of citizens. It can be determined using the production calendar , which is approved annually.

Schedule. This document must also be developed and put into effect by order of the head of the enterprise. A schedule is drawn up taking into account the established norm of working hours.

The procedure for determining wages. In this case, a salary or an hourly rate can be selected.

The employer can establish summarized accounting both in relation to all employees of the enterprise, and only for certain of them. In this case, the employee must be familiar with this information by including it in the employment contract or by studying the relevant local regulatory act against signature.

Payment for a shift schedule

Wages at a particular enterprise are calculated to an employee based on the established wage system. Depending on this, it can be calculated in two ways.

At a set hourly rate

In this case, to determine the amount to be paid, it is necessary to multiply the rate by the number of hours actually worked by the employee. Data about this is taken from the time sheet maintained at the enterprise.

Example:

In this case, the number of work shifts is 8, the actual time worked is 192 hours. Therefore the salary is equal to:

Salary = 192 * 90 = 17,280 rub.

However, this amount is not the final amount, because the employee is also entitled to additional payment for night work, as well as for overtime work. The features of such an additional payment will be discussed further.

If in this example the employee worked on a “every two days” schedule, then the number of shifts and hours worked would be 10 and 240, respectively. In this case, the salary is an order of magnitude higher:

Salary = 240 * 90 = 21,600 rub.

In addition to additional pay for night and overtime work, an employee could also qualify for additional money for working on a holiday, since one of his shifts would fall on March 8. However, with such a schedule, there is a lot of overtime in excess of the monthly norm (168 hours), which is undesirable and in some cases may be prohibited by law.

In accordance with the salary established for the employee

In such a situation, it is paid in full, but provided that the employee has worked the standard hours established for the accounting period. If this standard is not met, the salary is proportionally reduced. In case of processing, an additional payment is due.

Example:

First of all, it is necessary to determine the time standard for the month in question, established using the production calendar. It is 168 hours per week, the number of working days in a month is 21 days. The employee's hourly rate is:

Emergency = 15,000 / 168 = 89.3 rubles/hour

In fact, the employee worked 16 working days. The number of hours worked in this case will be:

H = 16 * 10 = 160 hours

Since the employee did not fully work the standard time, her salary will be:

Salary = 160 * 89.3 = 14,285 rubles.

As already noted, in the event of overtime or if part of the shift coincides with night time, the employee is entitled to additional payments to his salary, the minimum amount of which is established by law.

Features of payment at night

When working in several shifts, a situation often arises in which part of the shift or its entire duration occurs at night. In accordance with Art. 154 of the Labor Code of the Russian Federation, such work must be paid at a higher rate compared to normal working conditions.

In this case, the minimum amount of additional payment is 20% of the hourly tariff rate or salary, however, it can be increased by local regulations. To account for the number of hours worked at night, you can indicate daytime and nighttime separately on the timesheet.

Payroll calculation for night work is worth considering using a separate example:

It is necessary to determine the salary for March 2021 if the employee worked 16 shifts in a month, each lasting 9 hours. First you need to determine the amount of time actually worked:

B = 16 * 9 = 144 hours

Of them:

112 hours - daytime (7 * 16);
32 hours - night time (2 * 16).

Payment for daytime hours will be:

OD = 112 * 105 = 11,760 rubles.

In accordance with the collective agreement in force at the enterprise, the additional payment for night hours is set at 20% of the hourly tariff rate. Therefore, the payment for night time will be equal to:

OH = 32 * 105 * 1.2 = 4,032 rubles.

The final salary the employee will receive will be:

Salary = 11,760 + 4,032 = 15,792 rubles.

As for additional payment for calendar days off , it is not made during shift work, since the employee has his own set schedule.

However, if he is forced to work on a day indicated in the schedule as a day off, he will also be able to claim additional payment.

Holidays and non-working days must be paid during a shift schedule according to the general rules, that is, also at an increased rate.

Payment for holidays and night shifts

When working in shifts, each shift is paid depending on the tariff rate of each shift. It is either established by the employment contract or calculated by an accountant.

Read more: How to extend the validity of a collective agreement