Part-time payroll formula. How to calculate the salary for an incomplete month. Everything is not so scary

There are situations when you need to calculate the salary of an employee who has worked less than a month. This may be necessary if the employee is not employed from the first day of the month or is dismissed before the end of the billing period, if the employee was sick or went on vacation during the month.

According to the Labor Code, when calculating wages, the system of remuneration used in the organization and the time actually worked by the employee, recorded in the report card, are taken into account. And errors in calculations can lead to fines and unnecessary attention of regulatory authorities. So, how do you calculate the salary for an incomplete month?

Or the salary system assumes that the employee receives a fixed amount of remuneration for a month of work... After working a full month, the employee receives a full salary, even if the month is short (for example, January with New Year's holidays).

If the employee was in unpaid leave, accepted not from the 1st day of the month or leaves before its end, the salary is reduced in proportion to the hours worked and is calculated using the formula:

Salary per month = Salary / Number of working days in a month * number of actually worked days

Time wages (calculation examples):

1. The employee has been officially employed since September 10, with a 5/2 work schedule and a salary of 25,000 rubles. The total number of working days in September, according to the time sheet - 22, actually worked by the employee - 15.

Accordingly, the amount of payments for September will be:

25,000 / 22 * 15 = 17,045.45 rubles.

The calculation is greatly simplified if the employee is not assigned a monthly salary, but a fixed tariff rate per hour of work, or work shift... In this case, it is enough to simply multiply the number of work shifts (hours actually worked) by the daily or hourly rate.

2. A rate of 900 rubles has been set for a room cleaner. per shift. In August, he actually worked 8 shifts. The amount of payment to be accrued will be:

900 * 8 = 7 200 rubles.

Besides, with the consent of the employer, a shortened day or less than a week may be agreed for the employee, on the basis of pregnancy, the need to care for a small child or elderly parents (Article 93 of the Labor Code of the Russian Federation).

Such a transfer is done on the basis of an employee's application, established by order and must be prescribed in additional agreement... At the same time, the salary of an employee who works part-time or a week should also be reduced in proportion to the time worked.

In this case, the calculation will be made according to the formula:

Monthly salary = Salary / number of working hours per month * number of actually worked hours

3. The organization has a five-day forty-hour work week. On the basis of the application for the employee from August 1, an incomplete day was individually agreed - 7 hours.

Let's calculate the salary: in August 21 working days (168 hours). Every day, the employee did not work for 1 hour, therefore, in fact, she worked 147 hours.

With a salary of 30,000 rubles. her salary will be:

30 000/168 * 147 = 26 250 rubles.

Calculation of salaries with a piece-rate payment system

It involves the receipt of remuneration only for the result of work, and is applied where the results are expressed in material terms. As a rule, if a similar system is used in production, then a daily production rate is set for each employee, for which he receives remuneration.

In this case, it does not differ for a full and an incomplete month, it takes into account only the quantitative result of the work and is made according to the formula:

Salary per month = Number of products produced * unit cost of products

Piecework wages (calculation examples):

The factory worker works on a 5/2 schedule, making 10 items a day. In September, he missed 5 working days, taking an unpaid leave, and actually worked 17 days out of 22. For one product, the worker receives 200 rubles. th salary for September will be:

17 * 10 * 200 = 34,000 rubles.

Settlement with a commission payment system

With a commission system, it is linked to the amount of revenue, for example, to a percentage of sales. Accordingly, the higher the “usefulness” of an employee for the company, the higher his salary. And absence from the workplace usually has a very strong impact on the results of workers.

In its pure form, commission wages are rarely used, more often you can find the option of a time-bonus payment system, in which the number of days worked and the quality of work are taken into account.

This system assumes payments to an employee, consisting of two parts - a salary and a bonus, depending on the employee's performance in the current month (the procedure for calculating bonuses is determined by the statute on bonuses or other local acts company).

In this case, the calculation of payments for an incomplete month is made according to two formulas - the salary and the bonus part are calculated separately, after which the obtained values are summed up.

Example: the sales manager works on a 5/2 schedule, his salary consists of a salary of 10,000 rubles. and premiums in the form of 5% of the amount of transactions. In April, out of the set 22 days, he actually worked 15, but at the same time fulfilled the plan and sold services for 250,000 rubles.

The salary of this manager for April will be:

10,000/22 * 15 = 6,818.18 rubles. - salary + 12 500 rubles. - premium. Total 19,318.18 rubles.

Other nuances taken into account when calculating salaries for an incomplete month

Work on weekends and holidays It happens that when the month is not fully worked out, employees go out to "refine" the remaining time on weekends or holidays... And even if, in the end, the amount of days worked corresponds to production calendar, it is wrong to calculate the full salary in such a situation. According to Art. 113 TC, work on weekends or holidays must be paid to the employee in double amount. Accordingly, the amount of charges in such a situation should be higher than the salary should be.
However, there is important nuance... So that during the next check there are no unnecessary questions, any exit of the employee outside of working hours must be confirmed by the order of the head and reflected in the report card. Only then will additional "holiday" charges be considered legal.
If the salary for an incomplete month According to labor law, the employee's salary must be at least (RUB 5,965). However, this rule only applies to those who have worked a full month. Therefore, if the employee has worked for several days and the amount of accruals due to him is less than 5,965 rubles, the employer does not have to pay extra up to the specified amount.
Do I need to share my tax deduction? As you know, an employee's income is subject to personal income tax and can be reduced by tax deductions (for example, a deduction for children). According to the Labor Code, the amount of the deduction is fixed and there is no need to recalculate it if the employee has worked for less than a month. In addition, if the deduction turned out to be more than the salary (for example, the employee worked only a few days due to sick leave), its balance can be taken into account when calculating for the next month.

In addition, employees who calculate the salary on their own should take into account that the employer withholding 13% income tax, and in a number of regions, increasing coefficients are charged on the amount.

Also, if the month is not fully worked out due to sick leave, part of the "unearned" amount will be compensated in proportion to the length of service. Therefore, it may differ slightly from the calculations made by yourself.

The question of how to calculate the salary for an incomplete month is of particular concern to those who receive their income, depending on the salary. That is, those employees who receive monthly income at the wage rate can pay for certain period quite simply according to the formula, according to which you need to multiply the amount of time worked by the tariff rate. With the salary, things are somewhat different, so let's consider how to calculate the salary for an incomplete month in terms of salary.

Calculation features

According to this payroll system, a salary is a fixed amount of payment that is due to an employee for a full payroll period worked. You can make a calculation for an incomplete month in the following cases:

vacation.
sick leave.
got a job during the billing period.

Please note that if an employee works part-time according to the wage system as a salary, then an individual calculation is also carried out in relation to him. wages... For example, if the number of working days is 5 per week, and he works only 3, then the time worked by him is actually calculated for him.

How wages are formed

If the salary system is used as a salary, then, accordingly, an employee receives an incomplete salary for a part-time working month. There is one significant nuance here, that the monthly salary is a fixed amount, it is paid in full if the employee has worked a full month, regardless of how many working days there were. For example, February is a short month, but an employee will receive full salary for it. Similarly, January and May where there are several holidays, but they are not deducted from the salary.

Calculation example

In fact, it is quite simple to carry out the calculation of salaries for an incomplete month with a salary. This can be done like this, the salary is divided by the number of working days in the billing period, and the result obtained is multiplied by the number of days actually worked by the employee. Let's give a simple example: an employee's salary is 30,000 rubles per month, the number of working days in a month is 22, of which the employee only worked 18. So, you need to divide 30,000 rubles by 22, it turns out 1,363.63 rubles per day. This amount must be multiplied by 18. Total, the income will be 24545.45 rubles.

Similarly, you can calculate the salary for an incomplete month of an employee not only with a salary, but also with an hourly payment system, as well as for daily payment... I.e in simple words you need to calculate how much an employee should earn per day or per hour, according to the employment contract and the internal organizational system of the enterprise. This amount must then be multiplied by the hours actually worked.

By the way, if the salary consists of a salary and a bonus, then bonus payments also accrued for the time actually worked by employees, unless otherwise provided by the employment contract.

Features of the calculation with a shift schedule

Not everyone works as expected for 8 hours 5 days a week, some work on a shift schedule, for example, daily, 2/2, 3/3, etc. For them, the calculation of wages with an incomplete settlement period of work will look similar. That is, if there is a fixed salary that does not depend on the number of shifts worked, then you need to count the number of days that the employee worked in fact.

Let's consider the calculation using the example of an employee who worked at the enterprise on a 2/2 shift schedule. His salary is 15,000 rubles a month. During the billing period, he had to work 8 shifts, of which, in fact, he was at the workplace only 5. This means that his salary will be calculated as 15,000 / 16 × 10 = 9375 rubles - this is his salary for an incomplete month.

Minimum wage

Everyone knows that the minimum wage is the minimum wage. According to the law of our country, an employer does not have the right to pay his employees a monthly wage that is below the minimum wage in the region. On the other hand, if an employee has not worked the billing period completely, then he may receive a salary below this value, as in this case.

For example, an employee has worked in the current billing month for only a few days of his wages for the actual hours worked of 3000 rubles, while the minimum wage in the regions for the current period is 6500 rubles. The question is whether the employer is obliged to pay the employee up to the minimum wage. The answer is no, you don't have to.

The fact is that the minimum wage is minimum payment labor for employees of any enterprise, provided that he has worked a month in full. And in simple terms, the employee's salary and other allowances for one calendar month cannot be lower than the minimum wage. Accordingly, if he has worked less than the allotted time, then the employer has the right to pay him only for the hours actually worked.

To summarize, the calculation of wages for an incomplete month can be done independently. After all, this payment should be made by the employer only in the case of working out the full billing period. Accordingly, if the employee is not completely his, then the amount is divided by the number of working days in the billing period and multiplied by the number of days worked in fact, if, in addition to the salary, the employee receives a bonus and other allowances, then they are calculated in the same way.

With the modern rhythm of life, it is not always convenient for an employee to devote the whole day to work, and for the head of the company to pay the full salary. In this regard, the concept of "part-time work" has already firmly entered our life. The employee, in the allotted time, will try to demonstrate his maximum abilities and performance in order to go home as soon as possible, and the director will be able to save a lot, since payment is made for a specific period of work. We will tell you about the calculation of salaries for part-time work, we will give examples with amounts and transactions.

Part-time concept

There are several options for organizing this type of activity: (click to expand)

reduction of working hours by reducing the number of working hours;
preservation of working hours, but a decrease in the number of working days per week;
individual layout prescribed in employment contract.

The reason for the introduction of part-time work at the enterprise may be a period of crisis, when it is necessary to reduce the number of jobs, but the manager cannot go for it, leaves all workers on the condition of retaining their jobs, but reducing wages. Another reason may be the employee's pregnancy, or caring for a seriously ill relative who cannot be left unattended for a long time. Or maybe just the nature of the employee's work.

Shortened and part-time work, although they have a similar meaning, do not mean the same thing in personnel records. Shorter working hours are employed by adolescents under the age of 18, disabled people. Their length working week should not be more than 36 hours (or 35.34 - by agreement with the manager), and the employee receives a salary as for 40 hours of time worked.

In case of part-time work, the number of hours worked is determined on the basis of an agreement and a concluded contract, and payment is made in proportion to the hours worked.

Important! A shortened day can be for persons under 18 years of age, or those who are limited in their abilities. Part-time work - for all other categories of citizens.

The author's course by Olga Likina (accountant M.Video management) is excellent for organizing personnel records in the company for novice personnel officers and accountants ⇓

Payment methods, procedure and calculation formula

To learn how to correctly calculate the amount of payments, you need to clearly understand how a certain type of wage is calculated.

In addition, the salary can be divided into:

Main:

salary, or piece-rate income;
awards for a job well done;
other surcharges.

Additional:

payment due vacation and sick leave, in case of incapacity for work;
reimbursement of expenses incurred in connection with travel, accommodation and meals (for example, during business trips);
bonus payments that are not covered by the main employment agreement.

The established calculation formulas are applied depending on the forms of remuneration:

For piecework wages, the following calculation is used: Salary = cost of products specified in the contract * volume of products produced for the period + accrued bonuses + other surcharges - income tax - other deductions.
Time pay is calculated using the formula: Salary = amount of salary / total number of working days * number of days actually worked + amount of bonus - income tax individuals- withheld amounts . Read also the article: → “”.

The above formulas are relevant when the employment contract states that the conditions of employment are incomplete work time and the employee worked the prescribed hours.

When an employee has not fully worked the prescribed hours, the calculation algorithm will be different:

Period	Formula
Payment for an incomplete month	Partial month salary = the value obtained from the formula for the standard calculation of payments due / the number of working days for a certain period * the number of days worked in fact.
Payment for the worked day	Salary for one day = value obtained from the calculation by the formula / number of working days in the period.
Calculation for the worked year	Average daily salary = annual salary / number of months / 29.3.
Calculation of remuneration with a break for vacation	Salary, if there was a vacation in the billing period = employee's salary / total amount working days in the period * the number of days actually worked in a month.

Calculation of wages at a wage rate at a rate of ½ or ¼:

Salary at a rate of ½ = salary at a full rate * 0.5
Salary at rate ¼ = salary at full rate * 0.25

Calculation example No. 1. Employee Kovalev A.A. issued under an employment contract, rate - ½, from November 11, 2016 for the position of equipment sales manager. The full salary for this position is 25,000, according to staffing table... Calculate wages for an incomplete month.

First, you need to determine the number of working days and days off, in November fell:

workers -21 days;
weekends -9 days.

From 11 to 30 November, the employee worked 14 days. Further, the calculation is carried out according to the formula: 25000/21 * 14 = 16 666.67 rubles - wages for the period from 11 to 30 November. The size of the rate of Kovalev A.A is ½, respectively, the amount of payment will be:

Salary for November = 16 666.67 * 0.5 = 8 333.34 rubles

Under piecework working conditions, the calculation is much easier. It is enough to know the amount of payment per unit of production and the amount of goods sold.

Minimum payout

According to Article 133 of the Labor Code, if an employee has fully worked the time established by the labor agreement, the amount of his remuneration should not be lower than the minimum wage (minimum wage). For example, in 2016 this indicator in Moscow is 17,561 rubles. Under working conditions at a rate of ½, wages cannot be less than 8,780.50 rubles, that is, in proportion to the established minimum:

Salary = 17 561 * 0.5 = 8 780.50 rubles

Calculation example No. 2. On the farming"Sunflower" of the Krasnodar Territory in 2016, there were two workers: the tractor driver Klyuev and the machinist Petrov. Klyuev has a full-time job and his salary is 11,000 rubles, Petrov works at a rate of ½ and his salary is 5,000 rubles. We will determine if the data violates the payment in fixed size labor legislation.

Minimum wage in Krasnodar Territory in 2016 was 10,366 rubles. Klyuev's salary exceeds this value, and therefore, the management does not violate his rights. But in relation to Petrov, their actions are illegal, since his rate is ½, then the amount of payment should not be less than 5,183 rubles.

It is worth remembering that the minimum wage in different regions is set individually. The table shows how the indicators differ. It all depends on different levels inflation in different regions and from the established living wage... The salary, for part-time work, may be less than the minimum wage, but only in proportion to the rate.

Pre-holiday days with part-time work

The labor law prescribes an abbreviation pre-holiday day for one hour. Employees registered for 0.5 wages are also eligible to use this privilege. This benefit does not apply to the category of workers whose work should not be interrupted. The employer, in turn, can compensate for the unused benefit with payments or additional rest.

Pre-holiday days are the days before official holidays. Their list is established long before the onset calendar year and is available in any information source, along with the production calendar. If the official holiday falls on a Monday, then Friday is not a pre-holiday day.

Which days are considered pre-holiday: (click to expand)

This category includes workdays on the eve of the holiday. For example, if February 23 falls on Monday, then Friday does not fall under this definition and cannot be a shortened day.
Religious customs established in the respective regions are also equated to federal holidays. For example, Parents' Day in the Krasnodar Territory has been a day off for many years, by order of the governor. And in Moscow it is an ordinary working day.

For workers with labor activity on a part-time basis, doubting their rights, the labor code states: employees registered for ½ the rate have the same advantages and benefits along with all: the right to paid leave, accrual of seniority, and others. Based on this, employees with part-time work also work an hour less, while the correct documenting of this fact:

Drawing up an order on the establishment of a working time regime, in which this range will be clearly spelled out, taking into account the lunch break;
Instead of 8 hours worked, 7 must be indicated in the report card, and for part-time workers, instead of 4, put the number 3.

Part-time processing

If management decides to classify it as overtime, then it is necessary to keep accurate records of hours worked, as well as take the written consent of the employee. But firms rarely do this, only when emergency situations(flood, fire, epidemic) when the fact overtime work on the face.

It is worth remembering that the payment for the first two hours, in this case, is carried out in one and a half amount, the next - in double. If the work is not overtime, then the extra hours are paid at the regular rate. If the employee is delayed of his own free will, then the company is not obliged to make any additional payments, only at the discretion of the manager. In order to place recycling in this category, the initiative must come from the leader.

As a result, organizations rarely recognize employee delays as overtime, despite stringent legislation and high fines. After all, if this fact is made public, then the culprit faces a fine of up to 50 thousand, or the closure of the organization for a period of 90 days.

Ranking of 5 Frequently Asked Questions on Pay

Question number 1. How long is the part-time working time?

No more than 40 hours a week.

Question number 2. Is an employee entitled to part-time leave?

Yes, an employee has the right to enjoy all the rights and benefits that other employees have.

Question number 3. How is a part-time employee hired?

By order of the head, which is drawn up on the basis of the concluded employment contract.

Question number 4. What is the entry in work book on a part-time basis?

Standard, no part-time marks.

Pregnant children, carers of sick people, one of the guardians who have a child under the age of 14.

Payroll is a rather complex and responsible type accounting... In an enterprise of any form of ownership, there is a position of a payroll accountant. His duties are not so simple today, given the existing variety of types and forms of remuneration.

If you have to calculate the salary for an incomplete month

Quite often, you need to know how much an employee is supposed to pay if they have not worked out the month in full. In this case, you need to explain to him why this particular amount was charged. Moreover, tell it in an accessible language - in order to avoid misunderstanding and complaints to the labor inspectorate. Yes, and it does not interfere with insurance in case of possible claims from the latter.

The rules by which the accrual takes place are determined by the payment system adopted in the organization. That is certainly fixed in the Regulations on payment and the personal employment contract of any employee. Most often this is either a time-based, or piece-rate, or a commission form of remuneration.

At time-based payment an employee has an official salary or a wage rate (daily, hourly). The latter option is much more convenient if the work is carried out in shifts.

When you have stability

First of all, consider the most common form of all - the so-called "solid" salary. Such calculations are used in cases where you need to know, for example, how to calculate the teacher's salary. kindergarten or a civil servant.

So, if a month has been worked in full, the employee is entitled to his full salary. It does not matter how many working days were in the past month. Even if it was very short (for example, January, taking into account the long winter holidays), workers' wages are paid in full on time. Thus, there are no difficulties with the question of how to calculate the salary by salary.

It should be noted that this situation is not always the case. A huge number of workers do not fully work out the current month for many different reasons. Someone was on vacation or on a business trip, someone was ill or took a short vacation at their own expense, and someone simply got a job not from the 1st, but, say, from the 10th or, on the contrary , resigned before the end of the calendar month.

In all these cases, the accountant must know how to calculate the salary based on the days or hours worked in fact.

Timesheet as the main document

As the saying goes Labor Code RF, in the process of forming wages are important and are taken into account only working days. And the accrual of the amount of earnings for the month that is not worked out in full is proportional to the time actually worked. At the same time, the administration is obliged to keep a strict record of both the days of going to work and the absences with an indication of the reason (sick, on vacation, etc.). For what on any large enterprise the position of a timekeeper is provided, whose task is to mark the exit or absenteeism of each of the employees on a daily basis.

These marks are put in the document. special form with the signature of the person in charge of management and the head of the enterprise. At the end of the month, the report card is submitted to the accounting department. In small organizations, keeping records of employees' working hours may be the responsibility of a clerk, secretary, or HR inspector.

Please note that working days are taken into account, not calendar days.

If you are on vacation

Now let's look at payroll for an incomplete month for specific examples... To begin with, let's take a case when an employee was on vacation for some time. There are two possible different options how to calculate your salary.

First. According to the production calendar, part of the month before (or after) vacation accounts for a certain number of working days - we do not take weekends and holidays. In this case, the accountant must divide the full salary of the employee by the norm of working days (i.e., calculate the cost of one working day exactly in this month), and then multiply the amount received by the number of days that the employee spent at work.

Second. The employee went on vacation, for example, immediately after the May holidays (or new year holidays). That is, although he has not been on vacation since the first day, he does not have actual working days this month - only weekends and holidays. Then he will receive only vacation pay for the mentioned month.

If you are "new"

In the same way, the calculation is carried out if the employee got a job in the organization not from the beginning of the month. How to calculate the salary correctly in this case? Here, too, two options are possible. If from the 1st day of the month to the date of employment there were a certain number of working days, then they are thrown away, and the accrual goes from the date specified in the order for admission.

If, for example, employment took place immediately after the New Year holidays, for which there was not a single working day, the person is obliged to receive a full salary (of course, subject to the daily conscientious attendance at work and the corresponding marks in the report card).

The opposite situation is also possible. Suppose an employee immediately after the New Year holidays takes an unpaid leave, the end of which lies outside the calendar month. Then how do you calculate your salary? And is the employee supposed to do anything at all?

Unfortunately, in this case he does not have to count on any amount, because in fact there were no days worked this month.

About the minimum wage

How to calculate monthly salary for low-paid categories? Sometimes the entire amount (if the month is not worked out in full) turns out to be less than the minimum size (minimum wage). The employee begins to make claims, referring to the legislation, and sometimes even can confuse an inexperienced accountant. Is it worth it, in this case, to pay him extra to the "minimum wage"?

In fact, there is no contradiction or violation here. And there are no grounds for such surcharges. Article 133 of the Labor Code of the Russian Federation notifies us that the monthly salary of those workers who have completely "chosen" the working time limit should not fall below the minimum wage. That is, they worked all month and full time.

If this condition is not met, the accrued amount may be lower than the minimum wage. And there will be no violation here. The main condition is the initially established salary in the amount not lower than the "minimum wage", taking into account regional allowances.

However, the essence of this position can be understood even through ordinary logical thinking. Let's say an employee has worked only one or two days in the current month. On what basis will he demand a full salary, albeit a minimal one?

Weekends - a special article

It happens that the month is not fully worked out, but at the same time, during its duration, a person went out to work on weekends or holidays. (In this case, part of the month was skipped, for example, due to illness). How to calculate the salary of an employee in such a situation? If in the end it turns out that the total amount of days worked corresponds to the production calendar, this does not mean that the month has been fully worked. And it is wrong to charge the full salary.

The fact is that for work on weekends and holidays, double (at least) payment is due. And replacing the working day with the weekend just won't work. In this situation, a separate count of working days and those worked on weekends or holidays should be kept. The former are paid according to the scheme discussed above, the latter - separately and in double the amount. It is important that the exit of the employee at the "wrong" time was justified by the order of the management and recorded in the report card. Without this, it will be difficult to prove the legality of the accrual of "holiday" hours in front of the inspectors.

Should the tax deduction be split?

As you know, an employee's income - for tax purposes - can be reduced by the amount of tax deductions. The most widely known of these is the “child income tax” deduction for personal income tax. This is an amount that is not subject to income tax for employees who have children and who have submitted the relevant documents.

According to labor law, the amount of the deduction remains unchanged, regardless of the full or incomplete work for a month. It is a fixed amount, and is provided in any case, as long as the employee keeps labor Relations with the organization. There is no need to recalculate it in case of illness or vacation.

Moreover, if the amount of the tax deduction is greater than the salary due to the employee for the month, the remainder of the deduction is carried over to the next calendar period (but necessarily within the current year).

If you have a fixed rate

With the same time-based form of payment when applicable tariff rate, the number of days actually worked is multiplied by its daily size, which greatly simplifies the calculation.

At the same time, one should not forget about the proportional payment for the night (these include the time from 22 pm to 6 am).

About those who work piece-rate

Let us now turn to the piece-rate system of payment, that is, the one that directly depends on the output. As a rule, it is used where it is possible to accurately record the amount of work performed (for example, the number of products produced or services provided), and the employer is interested in increasing this amount. Management sets production rate and the price per unit of labor. How to calculate the salary of piecework workers?

Both in the full and in the part-time working month, the salary is determined by multiplying the unit price by the volume of goods produced (or services rendered). Thus, we see that the calculation for piecework payment is extremely simplified, the main thing is the accurate accounting of what was done in a month.

Working for a percentage

The third option is the so-called commission system. In this case, it is meant to link the size of the employee's salary to the amount of revenue, for example, from sales a specific product... That is, an employee's income directly depends on his "usefulness" for the company. The higher the sales, the higher the commission. And the absence of an employee from work for any reason immediately affects the payment.

It would seem that there is no difficulty in calculating the percentage of salary. But in its pure form, the commission system is rarely used, because low sales can occur for reasons beyond the control of the employee. Most often we come across its variety called "salary + interest".

How to calculate an employee's salary for an incomplete month with such a system? Very simple. "Salary" (that is, the fixed part) is calculated according to the hours worked (just like in the usual time-based system), and commission interest - depending on the amount of revenue for the days worked.

About teachers' salaries

There are much more complex cases of calculating salaries, for example, remuneration for teaching work. Funding for schools has increased, and money is currently being issued not in the form of an estimate with pre-scheduled expenditure items, but as a subsidy. It is mainly the school itself that decides what to spend it on. And not every accountant, especially an inexperienced one, has an idea of how to calculate a teacher's salary.

Previously, the teacher's salary depended on the workload, length of service and the assigned category. A number of other indicators are now taken into account - the number of students, their academic performance, the state of the office, and much more. Different regions have their own options for the ratio of the two parts (basic and incentive) that make up the salary. The basic part cannot be less than the legislatively established one, and what and to whom to give the prize is decided by the school itself, having coordinated the issue with the trade union organization and the educational management body.

How should the teacher's salary be calculated? The basic unit of calculation is the so-called cost of one student-hour. This value is multiplied by the number of children in the class and the number of hours per month for each subject, then by a multiplying coefficient, which depends on the degree of priority of the subject, and by another - reflecting the degree of the teacher's qualifications. In addition, a surcharge for other workload (non-classroom) is added to the amount received.

Everything is not so scary

The complexity of calculating a pedagogical salary can scare an inexperienced accountant, especially when it comes to accrual for an incomplete month. But it should be remembered that teachers belong to the category of workers of the time-based payment system (more precisely, the time-bonus), and the calculation for an incomplete month is made according to the above scheme. The bonus part is paid depending on the "local" conditions for the payment of bonuses - in accordance with legislative regulations.

To facilitate the work of an accountant, the calculation of salaries for all categories of workers has long been automated. Classic, used everywhere software package for this, - 1C Accounting, which allows you to keep records of any business transactions of enterprises of all forms of ownership. A separate module is devoted to personnel issues and payroll.

The computer will help us

How to calculate a salary in 1c? With the data entered in advance (the employee's salary or the amount of the daily wage rate, all the necessary allowances and surcharges), the calculation is carried out automatically. The task of the accountant is only to correctly enter the number of days or hours worked. The program calculates not only accruals, but also deductions.

With the help of this interface, payroll calculation is quick and intuitive. All the required types of charges should be entered into the list of documents, indicating the parameters of each. The amounts are calculated automatically according to the selected method. The algorithm is maintained for a given period, and the question of how to calculate average monthly salary(for any purpose) no longer presents any difficulty.

Tax issue

As you know, income tax must be withheld from the salary. When calculating it, deductions are applied: standard, property, social and others. The employer, as a rule, deals with the standard ones.

How to calculate payroll taxes? First of all, you should decide whether the employee is tax resident or not. Then take into account all applicable ratios and allowances to salaries, incentives and bonuses. Not taken into account material help, allowances, scholarships and similar payments that do not have income status.

If, at the same time, not the entire billing period has been worked out - the employee went on vacation or was ill - income tax is taken on the basis of average earnings.

How to calculate average salary? It is necessary to summarize all payments received in the billing period, then divide by the number of days in this period. Thus, we will receive an answer to the frequently asked question: "How to calculate the salary per day?"

The resulting amount of average daily earnings is multiplied by the number of days actually worked by the employee. This will be the tax base for the specified period.