Calculation of average (average daily) earnings

How to use the calculator

Select the period for which you want to calculate contributions. This can be a full year or part of it; the calculator will automatically recalculate the amount of fixed contributions in accordance with the term.

If you worked as an individual entrepreneur for less than a full year, indicate the start and end date of your activity:

• start of activity - date of registration in the Unified State Register of Individual Entrepreneurs;
• end of activity - date of exclusion from the Unified State Register of Individual Entrepreneurs.

In the “Income” field, enter the amount of income for the year. For amounts exceeding 300,000, 1% must be transferred to the Pension Fund. We will discuss how to determine income below.

After entering the data, the calculator will automatically calculate the amount of contributions to be paid and display it at the bottom.

We will answer complex questions about calculations below.

How is payroll calculated for part-time work?

2210 Contents of the page Part-time working hours can be prescribed in an employment contract immediately after its conclusion or later by agreement of the parties.

This mode can be applied within a working day or week. The last option is more convenient for both employees and administration, and is more common in practice.

Combined schedules are also used, when the working day and week are reduced at the same time. The legislator proposes to calculate wages for employees according to such individual schedules in proportion to the time of work or the volume of work.

Article 93 of the Labor Code of the Russian Federation declares: part-time working hours can be established for an employee if both parties to the employment contract agree with this. If the decision is made after the employee has been registered by the personnel service, it is necessary to draw up an additional agreement. The regime can be established by a unilateral decision of the management (Labor Code of the Russian Federation, Art.

74) for the period of reorganization of the company, fundamental changes in the production process and other factors that impede the fulfillment of the provisions of the employment contract. However, the legislator introduces serious restrictions on the unilateral actions of the employer, for example, it obliges employees to warn about changes 2 months before they are introduced.

In practice, it is easier for the head of a company to reach an agreement with his subordinates than to unilaterally change their work schedule. There is also a direct obligation of the company’s management to provide the opportunity to work part-time (day), if the request is made by:

Amounts of fixed insurance premiums

Officials annually index the amounts of fixed insurance premiums for entrepreneurs. Their size over the past five years is presented in the table.

Important! In 2021, individual entrepreneurs from affected industries will pay a fixed contribution to compulsory pension insurance in the amount of 20,318 rubles. The total amount of contributions is 28,744 rubles.

What income to take to calculate 1% in the Pension Fund

The 1% contribution to the Pension Fund is calculated using the formula: (Income of individual entrepreneurs for the year - 300,000 rubles) × 1%

Note! The maximum amount of 1 percent contributions in 2021 is 259,584 rubles. The law sets the maximum amount that an entrepreneur must pay. It is equal to eight times the amount of fixed insurance premiums for compulsory health insurance (32,448 rubles × 8).

The procedure for determining the amount of income depends on the tax regime of the entrepreneur.

The question of whether the simplified tax system “income minus expenses” needs to take into account expenses when calculating the amount of 300,000 rubles has long remained controversial. It has become known that the tax office is now recalculating 1% contributions and returning the overpayment to entrepreneurs who did not reduce their income for expenses in 2021. This happened after the publication of the ruling of the Constitutional Court of the Russian Federation dated January 30, 2020 No. 10-O. Check your personal account for overpayments and submit applications for 2017-2018.

Calculation of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund until 2021

• Amount of contribution to the Pension Fund = minimum wage * 12 * 26%
• Amount of contribution to the Compulsory Medical Insurance Fund = minimum wage * 12 * 5.1%

where the minimum wage (Minimum Wage) from July 1, 2017 is set at 7,800 rubles.

Please note that when calculating the amount of insurance premiums, the minimum wage is used, which was set on January 1 of the current year, despite its changes during the year.

Thus, the amount of fixed insurance premiums in 2021 is equal to 27,990 rubles.

Also, starting from 2014, upon receipt of income in excess of 300,000 rubles per year, the individual entrepreneur is obliged to pay 1% to the Pension Fund of the Russian Federation on the amount exceeding 300,000 rubles. For example, when receiving an income of 400,000 rubles, 1% must be paid on the amount of 400,000 - 300,000 = 100,000 rubles, we get 1,000 rubles.

In this case, the amount of contributions to the pension fund will not exceed (8 * minimum wage * 12 * 26%). In 2021 it is 187,200 rubles, in 2021 - 154,851.84 rubles.

For what period should insurance premiums be calculated?

Entrepreneurs pay insurance premiums for themselves while they are registered in the Unified State Register of Individual Entrepreneurs. The period begins to run from the date of registration and ends on the day the entrepreneur is removed from the register.

If an individual entrepreneur has not worked for a full year, the easiest way to calculate contributions is to use a calculator. The fixed part of contributions to the Pension Fund and the Compulsory Medical Insurance Fund depends on the time of work; pension contributions at a rate of 1% do not depend on the time of work.

Under the special “Professional Income Tax” regime, a self-employed entrepreneur does not pay insurance premiums for himself. If the individual entrepreneur has violated the terms of the NAP, contributions must be counted from the date of loss of the right to the special regime. If the individual entrepreneur left the NPA voluntarily - from the moment of deregistration as self-employed.

Suspension of activities and lack of income are not grounds for non-payment. In general, individuals with the status of individual entrepreneurs who work only for hire, have registered disability, have retired, are in prison, etc. must pay contributions.

An individual entrepreneur may not pay contributions if there is no income, which is confirmed by documents. Such cases are listed in Art. 430 Tax Code of the Russian Federation:

• military service upon conscription;
• caring for a child under 1.5 years old, a disabled person of the 1st group or a person over 80 years old;
• living in an area where it is impossible to find work, with a spouse who is a contractor, a diplomatic representative, etc.

Features of manual payroll calculation

Labor legislation defines salary and wages (Article 129 of the Labor Code of the Russian Federation):

• salary - a fixed amount of remuneration for an employee for a calendar month without taking into account compensation, incentives and social payments;
• incentive payments - additional payments and bonuses of an incentive nature (bonuses and incentive payments);
• compensation payments - additional payments and allowances of a compensatory nature (for work in special climatic conditions or in special conditions and other payments);
• wages - remuneration for work, which consists of salary, taking into account compensation and incentive payments. In colloquial speech the concept of “dirty salary”, or gross salary is used;
• take-home salary - the amount of wages to be paid to the employee, or accrued wages minus personal income tax. In colloquial speech it is sometimes referred to as “net pay” or salary net, and a detailed calculation of wages by salary calculator has just helped us do it.

Pay systems

The organization independently develops a system of financial motivation for employees. Different payment systems are established for different categories of employees. The main remuneration systems are:

• official salary;
• tariff rate.

The amount of salary payments depends on the position held. This system is used to reward specialists with a wide range of work. Directors, lawyers, engineers, accountants and other specialists who calculate salaries based on salaries will need a calculator every time they index payments.

Remuneration at the tariff rate is established as the amount of remuneration for fulfilling the norm. This method is used mainly for temporary workers and piece workers (turner, builder, combine operator, etc.).

Deadlines for calculation and payment of wages

The payment date is set in one of the following documents: internal labor regulations, collective agreement or employment contract. Wages are paid at least every half month (Article 136 of the Labor Code of the Russian Federation). The final payment for the month is made no later than the 15th.

In practice, the payment period is set without taking into account how to calculate salary based on salary (calculator), but in the following order:

• advance payment - from the 16th to the 30th (31st) day of the current month;
• final payment for the month is from the 1st to the 15th of the next month.

If the payment day coincides with a weekend or non-working holiday, payment is made on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

IMPORTANT!

In the Letter of the Ministry of Labor of Russia dated 08/05/2013 No. 14-4-1702, when considering the issue of determining the amount of the advance, it was explained that the Labor Code of the Russian Federation does not regulate the size of the advance. In Letter No. 14-1/B-725 dated August 10, 2017, the department reminded that it is unacceptable to reduce the salary advance compared to money actually earned.

In practice, the following methods of calculating the advance are used:

• in proportion to the time worked;
• as a percentage of salary;
• in a fixed amount.

The organization chooses the most convenient payment methods and terms for itself.

How to calculate how much they will give in your hands

The actual amount to be paid is determined using salary calculation, the formula of which is as follows:

ZP = O / Dm × Od,

Where:

• ZP - monthly salary (gross);
• О - official salary according to the staffing table or employment contract;
• Dm - number of days in a month;
• Od - actually worked days in a month.

When the amount of wages is known, we determine the amount of personal income tax:

Personal income tax = salary × 13%,

Where:

• ZP - accrued wages for the month;
• 13% is the personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of Article 224 of the Tax Code of the Russian Federation).

Let's determine the amount of wages “on hand” (Net).

Net = salary - personal income tax,

Where:

• Net - the amount of wages that will be paid to the employee for the month worked.

Number of working days

The proposed algorithm for calculating salary based on salary is suitable if the employee worked for a whole month, without absences or business trips. Working hours (standard) should not exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation).

The number of days worked in a month is determined by the working time sheet.

In the case of working for less than a full month, wages and salaries are calculated differently. For example: hiring or dismissal in the middle of the month. Payment is made based on the days actually worked in the month.

Average earnings

When on a business trip, during layoffs and in other cases provided for in Art. 139 of the Labor Code of the Russian Federation, payment is based on average earnings.

The calculation of average wages is determined by the formula:

SZP = (ZP + SV) / ​​D,

Where:

• SWP - average salary;
• Salary - actual accrued salary for the 12 months preceding the date of payment;
• SV - accrued incentive payments provided for by the remuneration system for the period, with the exception of amounts of financial assistance;
• D - the number of days actually worked in the 12 months preceding the date of payment.

IMPORTANT!

One average earnings is not included in another, i.e., when calculating average earnings, the time during which the employee maintained the average earnings is excluded from the calculation period, in accordance with the legislation of the Russian Federation.

Deadlines for payment of insurance premiums

Individual entrepreneurs are allowed to pay the annual amount of fixed contributions either at a time or in installments: once every six months, quarter or month. The main thing is to transfer the entire amount before December 31 of the current year.

Individual entrepreneurs can pay contributions at a rate of 1% next year, but no later than July 1 (clause 2 of Article 432 of the Tax Code of the Russian Federation).

Important! In 2021, individual entrepreneurs who are included in the SME register and work in affected industries can pay 1 percent contributions for 2021 later - November 2, 2021 in installments for a year.

If the payment due date falls on a weekend, holiday or non-working day, it is postponed to the next working day.

Salary for less than a month: calculation formula and examples

We will show with examples how to calculate wages for an incomplete month using this formula in various situations. To simplify calculations, we will not take into account additional payments (AD) when calculating salaries.

Example 1

Salary = 42,350 / 17 days. × 3 days = 7,473.53 rub.

A new employee was hired to replace Gulyaeva A.N. with the same salary, and in January he worked from 01/09/2019 to 01/31/2019 (all working days). For January, he will be paid a salary in the amount of salary: 42,350 rubles.

Example 2

Salary = (25,340 / (17 × 8)) × (17 × 6) = 19,005 rubles.

Salary = 25,340 / 8 × 6 = 19,005 rubles.

K = 6 / 8 = 0.75

Salary = salary × K = 25,340 × 0.75 = 19,005 rubles.

Salary = (25,340 × / (17 × 8)) × (15 × 6) = 16,769.12 rubles.

Salary = K × salary / 17 days. × 15 days = 0.75 × 25,340 / 17 × 15 = 16,769.12 rubles.

Example 3

After a special assessment of working conditions, welder of the metal structures workshop P.N. Karavaev was given a working week of 36 hours (reduced working hours according to Article 92 of the Labor Code of the Russian Federation). Welder salary - 72,190 rubles. In January, Karavaev P.N. worked 122.4 hours - the norm established for a 36-hour work week in January 2021. Therefore, he should be accrued a salary in the amount of salary: 72,190 rubles.

Salary = 72,190 × / 122.4 × 91.8 = 54,142.50 rubles.

We invite you to familiarize yourself with Irregular working hours - what does it mean, list of positions, vacation and pay

In this situation, you need to substitute not days, but hours (according to the norm for January and actually worked in this month) into the formula.

Thus, to answer the question of how to calculate salary for an incomplete month, knowing only one formula is not enough. It is necessary to correctly keep records of hours worked, and also take into account other nuances: the length of the working day, the standard hours for the reduced working hours regime, etc.

How to pay dues

Transfer contributions to the Federal Tax Service at your place of residence through a bank - by bank transfer or by depositing cash. Please transfer contributions for compulsory medical insurance and compulsory health insurance in separate payment orders.

• BCC for contributions to community pension insurance 182 1 0210 160.
• BCC for contributions to compulsory medical insurance 182 1 0213 160.

For non-payment or late payment of contributions, the entrepreneur faces penalties (Article of the Tax Code of the Russian Federation) and collection of debt at the expense of property (Article of the Tax Code of the Russian Federation).
A fine under Article 122 of the Tax Code of the Russian Federation and criminal liability are not provided for, this was confirmed by the Ministry of Finance in a letter dated March 15, 2019 No. 03-02-08/16888. To the list of calculators