Payroll methods. An example of calculating the salary of a teacher in Excel

Methodology for calculating the needs of drivers.

where - the total hours of work of drivers for the year, h.,

General hours worked by drivers on the line for the planned period, hours,

= ACH e(see clause 1.2.);

General hours of preparatory and final time, hours,

, h.,(17)

Where t see- the duration of the driver's shift, hours (set according to the specified driver work mode based on a 40-hour working week:

With a five-day working week– 8 h;

With a six-day working week - 6.7 hours);

0.38 - the norm of the preparatory and final time, taking into account the medical examination for one shift, hours,

FRV– driver's working time fund for the year, hours. Take 1800 hours in calculations.

Perform all calculations up to 0.01.

Freight transportation

Driver payroll calculations trucks in the course work are based on the following assumptions:

The labor system of drivers is piecework-bonus;

Extra charges for classiness, surcharge for freight forwarding, bonuses are planned.

3.1. piece wages

ZP sd \u003d (C t Q t + C tkm R tkm) K, rub.(18)

where C t Q t is the remuneration of drivers for finding their car under loading and unloading, rub.;

S tkm · R tkm is the driver's wages for the carriage of goods on the corresponding group of roads, rub.;

WITH T- piece rate for 1 ton of cargo, rub.

(19)

where - see formula 5;

C h - the hourly tariff rate of the driver of the corresponding category, rub.;

To set the rate, you must:

Determine the category of the driver;

Set the tariff coefficient corresponding to the category of the driver;

, rub. (20)

ZP month - industry minimum monthly tariff rate of the 1st category;

ZP month \u003d minimum wage × K

Minimum wage - the minimum wage

K - increasing factor for the motor transport industry K=1.5

163.6 - average monthly number of hours;

K tar - tariff coefficient corresponding to the category of the driver:

With tkm - piece rate for 1 completed ton-kilometer, rub.

(21)

Norm of time to complete 1 ton-kilometer, min.

(22)

V t– average technical speed of the vehicle, km/h;

β – mileage utilization factor;

q a- vehicle carrying capacity

When calculating piecework wages, it is necessary to take into account the increase in piecework rates by the correction factor (K):

for class I cargo - 1.0;

for class II cargo - 1.25;

for goods of class III - 1.66;

for class IV cargo - 2.0.

3.2. Payment for preparation and closing time

About p-z \u003d C h × H p-z, rub. (23)

Where From h- see the calculation result in formula 20;

H p-z- see the calculation result in formula 17;

3.3. Bonus for excellence

rub. (24)

Where P class- Percentage bonus for excellence

Class I drivers - 25%

Class II drivers - 10%

Driver class see task

3.4. Freight Forwarding Surcharge

rub. (25)

Where P exp– percentage of additional payment for forwarding,

ZP sd- see the calculation result in formula 18.

3.5. Permanent awards.

rub. (26)

where P prem is a percentage representing the total amount of premiums; in the calculations take 30%.

3.6. Payroll for hours worked.

FZP neg.vr. \u003d ZP zd + O p-z + N cl + D exp + Pr, rub. (27)

3.7. Payroll for unworked time.

This fund includes payment for unworked, but paid according to labor legislation, time (payment for annual and additional holidays, study holidays, etc.); it is calculated as a percentage of wages for hours worked.

(28)

Where R neot.time- percentage of payroll for unworked time:

, (29)

where D o - the duration of the annual paid leave, in the calculations, take 28 days;

29.6 - the average monthly number of calendar days;

2 – share of other unworked but paid time, %

3.8. Driver payroll.

FZP water \u003d FZP neg.vr + FZP neor.vr, rub. (30)

3.9. Average monthly salary per driver

rub. (31)

Enter the calculation results in table 2.

table 2

Drivers' payroll

Passenger Transportation

The calculations of the payroll of bus drivers in the course work are based on the following assumptions:

The labor system of drivers is time-based and bonus;

Bonuses are planned for classiness, additional payment for work at night, in holidays and awards.

3.1. Time wage:

ZP damage \u003d C hour ACH e, rub.,(32)

Where From hour see the calculation result in formula 20;

ACH e - see the calculation result in formula 2;

3.2. Payment for preparatory and final time.

(see formula 23)

3.3. Bonus for excellence

(see formula 24)

3.4. Extra pay for night work.

Night work is from 10 p.m. to 6 a.m. Every hour of night work is paid at an increased rate compared to normal work.

(rub.)(33)

Where P night- Percentage of extra pay for night work. In course work, the amount of additional payment for work at night is 40%;

H night- the number of hours worked at night on average per day, hours;

N w.c.- the number of drivers working at night, people, in calculations, take 30% of total number drivers.

3.5. Additional pay for work on public holidays.

Additional payment for work on holidays is made at the established hourly tariff rate for hours worked on holidays.

rub.(34)

Where D holiday- the number of public holidays in a year

- the number of drivers working on public holidays, people; in calculations, take 60% of the total number of drivers.

3.6. Permanent awards.

rub. (35)

Where P prem- the percentage representing the total amount of premiums, in the calculations, take 40%.

3.7. Payroll for hours worked.

FZP neg \u003d ZP damage + O p-z + N class + D night + D holiday + Pr, (rub.)(36)

3.8. Payroll for unworked time.

(see formulas 28, 29)

3.9. Driver payroll.

(see formula 30)

3.10. Average monthly salary per driver

(see formula 31)

The calculation results are entered in table 2

table 2

Driver payroll.

Tariff - This is the initial wage of a certain type, nature, qualification.

Tariff system - this is a set of various legal acts adopted in a centralized manner, ensuring the differentiation of wages depending on the complexity of the work performed, working conditions, etc.

Elements:

1. Tariff and qualification reference books of works and professions of workers and qualification reference books of employees;

2. Tariff grids;

3. Tariff rates;

4. Allowances and various additional payments for work with deviations from normal working conditions;

5. District coefficients.

Tariff and qualification reference book of works and professions

Allows you to be guided by uniform criteria in determining the complexity of the work performed and assigning it the appropriate category.

Tariff grid - this is a certain scale, divided into categories, which allows you to determine the size of the tariff rate for the remuneration of workers and their qualifications by multiplying the tariff rate of the 1st category by the tariff coefficient.

Tariff rate - This is the wages of an employee for a certain unit of time (hour, day or month). The higher the rank of the employee, the higher his rate. In each tariff scale, the rate of 1 category is given. The rates of other categories are determined by multiplying it by the tariff coefficient of the corresponding category cat. shows how many times the payment rate for this category is higher than the first.

District coefficient. The main goal is to compensate for the higher cost of living and to equalize the salary of this area with another. The regional coefficient is calculated from the first day of work in the given region.

Payroll methods in various forms and systems

The principles of payroll are different. They depend on the chosen system of remuneration:

Time-based (tariff), when actual hours worked are paid;

Piecework - depending on the number of products manufactured by the employee;

Tariff-free, that is, in accordance with the labor contribution of the employee to the activities of the company;

According to the system of floating salaries, when the amount of payment depends on the amount of money that the company can send to wages;

On a commission basis, when salaries are paid as a percentage of revenue.

Time payment

Time wages are of two types:

Simple;

Time premium.

Simple time.

Downtime time system Employees are paid for the time they actually work.

Time premium.

With the time-bonus system, together with salary the employee receives a bonus. It is set as a fixed amount or as a percentage of salary. In this case, the salary is calculated in the same way as with a simple time-based system. And the bonus is added to the salary and paid along with it.

Piece-work payment

Under the piecework system, the employee is paid for the amount of products (works, services) that he has produced. To do this, use the piece rates established by the company.

There are several types of piecework wages:

Simple;

piece-premium;

piece-progressive;

Indirect piecework;

Chord.

piece rate

The output rate is the amount of products (works, services) that an employee must produce per unit of working time (for example, 10 products per hour).

Piecework premium.

In the piece-bonus system, the employee receives bonuses in addition to wages.

Piece-progressive.

Under this system, piece rates depend on the quantity of products produced for a given period of time (for example, a month). As output increases, so does the piece rate.

Indirectly piecework.

The indirect piecework system is used, as a rule, to pay employees of service and auxiliary industries.

In this case, earnings depend on the wages of workers in the main production who receive piecework.

Chord.

The chord system is used to pay the brigade. A team consisting of several people is given a task that must be completed within a certain period of time. For this, the team is paid a reward. Its amount is divided among the workers of the brigade, depending on how much time each of them worked.

Other forms of payment

Depending on the specifics of the activities of a particular company, it may apply other systems of remuneration.

These include, in particular:

Tariff-free payment;

floating salary system;

Compensation on a commission basis.

Tariff-free

This system can be used only by firms in which there are few employees and they are all in sight. Then it is easy to take into account the usefulness for the common cause of each person.

floating salary system

Under such a system, the earnings of workers depend on the results of their work, the profits of the company and the amount that can be directed to wages.

Payment on a commission basis

When paying commissions, wages are set as a percentage of the revenue that the firm receives as a result of the activities of a particular employee. This system is usually used for those who sell products (goods, works, services).

SUPPLEMENTS

If the working conditions in which the employee works deviate from normal, it is necessary to accrue an additional payment to his basic salary.

Additional payments are charged for the work:

Overtime;

At night time;

In the evening and at night with multi-shift operation;

On holidays and weekends;

When combining professions or replacing temporarily absent employees.

Prizes

A bonus is an additional payment of a stimulating or incentive nature to the basic salary of an employee.

General payment procedure.

Rewards can be of two types:

1. Incentive bonuses, which are provided for by the wage system.

2. Bonuses (encouragement) for distinguished employees outside of wage systems.

3. Payment for inactivity (holidays, downtime, forced absenteeism)

Downtime payment

Payment for downtime - the time when the employee was at work, but did not participate in the production process - depends on their cause.

Since the salary is separate view remuneration of an employee of the organization for the time or labor efforts spent by him during the period of work, then the definition of such remuneration is determined by the framework of the legislation. You cannot pay an employee as you please. It is necessary to take into account not only the figures indicated in the employee's employment contract, but also the norms for compensation of spent resources stipulated by the labor code.

During the calculation of salaries, several factors are taken into account, the priority of which is determined by the rules of the company itself. In this case, the order of remuneration is taken into account: temporary resources, incentives for performing an additional load, compensation for any inconvenience during execution labor obligation, various premiums. But in addition to accruals during the determination of wages, deductions can also be made: tax penalties, penalties, withholding payments. Whatever the criteria and factors for determining wages, all of them must be fixed on a regulated document.

Knowledge of the formulas and the criterion for determining wages is also necessary because not all factors are prescribed in the legislation. IN labor code only mandatory rules are indicated, within which one should be guided during the calculation. As a rule, the salary paid is also formed within the framework of a specific established system, which is determined by the owner of the organization. Just according to this system, the calculation formula will depend.

Types of wages

The main figure factor on which the calculation is made is the time sheet. Often, the calculation is carried out not by the head of the organization himself, but by a specialist accountant-calculator who is guided within the framework of regulatory and private documents. The most common list of documents that may be involved in determining wages is the following:

• Collective agreement of the organization.
• Established business hours.
• Internal labor code.
• Rules and regulations on material remuneration and encouragement.
• Contract of employment.
• Other local regulations organizations.

You can pay wages on a piece-rate or time-based basis. In the case of a piecework scheme, wages will be paid depending on the output. These outputs are determined by the volume of products produced or services rendered.

In the case of salary calculation based on temporary resources, the employee will receive a salary that corresponds to his official duties and is specified in the employment document. In this case, the salary is fixed in advance and is set in staffing. Payroll may include unscheduled bonuses and additional remuneration. Such remunerations may be payments for the employee's seniority, performance and efficiency during execution. official duties.

By law, wages must be paid at least twice a month.

The salary payment interval can be determined in two ways, but they must not violate the two-time payment per month rule.

The first way is to pay an advance with payment at the end of the working month. The advance payment is issued as a certain part of the official salary of the payment, which was fixed in a separate monthly tariff scale. The advance payment cannot be issued earlier than the first two weeks worked. The employee can receive the remaining or final part of the salary at the end of the working month. Also, the final payment may include various remunerations or allowances.

The second payment method is interval payment for both halves of the month. Thus, the salary is calculated for the first and second half of the month, as full. In this case, the calculation will be made according to the spent time resources. The amount of payment for hours worked for a specific period is fixed in the organization's staff labor code.

Required Documents

The main package of documents, within the framework of which the head of the company undertakes to establish a system of payments or a separate salary for an employee, is established by law in the order "On the establishment of unified forms of the first accounting documentation for the payment of labor." The package of documents includes the following copies:

• An employment contract according to which the amount of salary and the time of payment of the advance or part of the salary will be fixed.
• A document in the form of an order for hiring an employee. Such a document is necessary because it must contain: the amount of the employee's salary, possible additional payments, as well as the start and end dates for the employee.
• Time sheet.
• In the case of piecework wages, an appropriate document is also required. These documents can be in the form of acts of work performed.
• Additional orders for remuneration or recovery of an employee.
• Other additional documents that may affect the formation of the employee's salary.

Variable selection of documents for specific requirements may include the following:

• Automated timesheet accounting. This package of documents is determined for the use of automated accounting for the presence of employees at the workplace. Also, this time sheet is often used in companies with installed reading systems that record the time of arrival and departure of an employee to the location of the company.
• Calculation of wages according to the time sheet. This is a single document that indicates the very fact of the employee's performance of official duties. This method is used in accounting calculations of payment.
• Settlement and payroll of payments. This method of payroll is used in the application of the document form T-49. If the salary is paid to bank cards, then the document form T-51 is used.
• Estimated report on the provision of leave. This type of settlement document is generated when it is necessary to calculate vacation pay for an employee.
• Settlement document as a result of the termination of the employment contract. This type of document is generated when it is necessary to calculate the amount of the payment upon dismissal in order to take into account all unused employee benefits during its labor activity. Such payments may be unused vacation pay, sick leave and other bonuses at the time of the employee's dismissal.
• Personal account. This type of documentation is necessary when it is necessary to form a systematic accounting of all data on the salary that was accrued or withheld for the calendar year.
• Settlement certificate of employment. This type of document is formed when hiring for a position is due only to the need to perform some specific work for a limited period.

Salary payroll

The time-based system of remuneration depends on the amount of time worked by the employee. This means that the size of the patch will be set in fixed time units. Such a unit can be a worked period in the form of a month or a specific shift, such as an hour or other time period. In the case of payment of shift wages, a specific tariff rate is set.

Salary is the type of payroll that determines the salary if the employee works on a 40-hour schedule. In the case of a salary, the amount is set in the form of payment for the month worked. But if the employee has not fully worked out this time period, then the calculation of the processed time will be made in accordance with the completed hours.

The salary formula itself is calculated by the base amount for the month worked, which is divided by the established norm of working hours for a given period, and then multiplied by the actual hours worked. But since the amount of the salary itself is the same in each particular month, the norm of working time may differ from the working calendar; in this case, the sum of the entire salary per day may be the difference.

Salary wages are also called hourly bonus wages. It is believed that the payment may be set at a tariff rate, which may be daily or hourly.

Thus, the basic formula for calculating salaries according to salary will be as follows: (salary) = (days worked) * (employee rate).

Salary depends on the amount accrued for the month worked. The days worked are recorded in the worksheet. The employee's rate is fixed in the document as a daily wage rate.

As a rule, those employees who work on a salary, that is, engineers, technicians and managers, receive a flat rate. Thus, at an hourly rate, the salary is calculated by the formula: (salary) = (employee salary) / (set rate * fixed fact).

The norm is the number of days in the past month. The fact is the fixation of the days already worked by the employee.

All these formulas take into account the salary, which does not include various bonuses or additional payments. The entire salary of the employee must be transferred either to a bank card or issued in cash at the box office.

From the resulting amount you need to withhold 13% personal income tax.

Average monthly labor calculation

There are many reasons why employers choose the average monthly payroll. Often the main factors are:

• Vacation pay calculation. Compensation for unused funds that were intended for the employee during the vacation.
• Additional payments while maintaining the main fixed rate worker.
• Payment for the employee's time spent on downtime due to the fault of the employer.
• Compensation in case of staff reduction and termination of the employee's employment contract. Funds are compensated on the occasion of the weekend allowance.
• Employee Disability Compensation.
• Employee travel compensation.

Thus, monthly payments are made if the employee requests a certificate of income, as well as other data. There are also additional compensations that are not included in the list of main reasons:

• Local material payment in the form of assistance. Such a payment is relevant during the period of sick leave or vacation pay.
• Compensation Money on the cost of food, travel, housing and communal services.
• Incidental cash compensation maternity leave for the period of the beginning of motherhood and temporary disability on this occasion.
• Allowance for caring for a child who has not reached 1.5-3 years.
• Burial allowance.

Some material payments are made not by the organization, but by the social insurance fund with which a particular company cooperates. To do this, the head of the organization must submit an appropriate application for an employee to this fund.

To calculate the average monthly earnings for the past calendar year, you need to subtract the listed social payments or material compensation from the amount of accruals. Then the resulting figure must be divided by the number of days worked by the employee. The calendar month includes the period from the 1st to the 31st.

In order to determine the average salary of an employee, you need to use the amount of wages and hours of work according to the calendar.

The amount of wages is the amount that should have been accrued for 12 months. However, if the employee has not worked all the days, then only the days worked are considered. Working hours are determined by the sum of calendar days divided by 12. Thus, the payroll amount should look like this:

cf. salary = payment for a certain period / hours worked.

As a result, the average monthly salary is calculated using the following formula:

salary = salary for the year / total number of days on average.

average daily salary \u003d (basic payments + additional) / (12 * 29.3).

29.3 is the total average number of days in a month, which is established by law.

In case of dismissal of an employee, compensation for unworked or unused work must be added to his salary. vacation period. In this case, the average monthly salary is replaced by the calculation of the total hours worked.

piecework wages

Piecework wages are characterized by the fact that they evaluate the quality of the employee's work, and not the number of hours worked by him. Thus, the effort expended is evaluated in material terms. In this case, wages will not depend on the number of hours worked, however, accounting for working time is still mandatory for the time sheet. In case of working out night shift, payment is made with a surcharge. Such a payment system is relevant for employees with a free schedule or remote employment. A freelance worker is also subject to time tracking and a freelance worker must not work more than 40 hours per week. Since the organization cannot independently control the amount of time processed, it obliges the employee to keep a time sheet on his own. This factor should also be included in employment contract. The employee does not have the right to work more than the established norm according to the production calendar.

In most firms, there is only a piece-progressive form of payments, which characterizes a certain rate of payments for output. Thus, upon reaching a certain limit of output, payment is made at one rate, and when this bar is exceeded, at another. This system is quite effective in stimulating the enthusiasm of workers.

The piecework formula is calculated as follows:

(the amount of material worked per day) * (the cost of work) + (the amount of daily work in excess of the norm) * (the cost of work in excess of the established norm).

In the case of a daily calculation, the rate is summed up. But in the case of a monthly calculation, the monthly working is divided by the number of days worked, as a result of which the working rate will be calculated. So the formula will look like this:

(the amount of material worked per day within the established norm) * (cost of work) + (average processing of the norm per day) * (cost of the processed norm) * (number of days worked).

Thus, in order to correctly calculate the salary for an employee, it is necessary to arm yourself with information about the basic fixed salary (if any), the mandatory deduction percentage for personal income tax, and also determine the number of days actually worked for the paid period. Also, do not forget about the total salary that was accrued from the beginning of the year to the current period. To carry out the entire payroll procedure, you will need a payroll document in the form of a T-49 or T-51 (T-53) form.

Federal Agency for Education

State educational institution

higher professional education

Moscow State Industrial University

(GOU MGIU)

Department of Accounting and Audit

Course work

on the topic "Methods and calculations of wages at the enterprise"

1. Brief description

2.2 Forms and systems of remuneration

3. Operational accounting of personnel and use of working time

4. Calculation of wages and various additional payments

Conclusion

Bibliography

labor income collective agreement accounting

Introduction

In line with changes in the economic and social development In the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many functions of the state for the implementation of this policy are assigned directly to enterprises that independently establish the forms, systems and amounts of remuneration, material incentives for its results. The concept of "wages" has been filled with new content and covers all types of earnings (as well as various kinds bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts accrued to employees in accordance with the law for hours not worked (annual leave, holidays, etc.).

Thus, the labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. Minimum size wages for employees of all organizational and legal forms are established by law.

The statutory legal form of regulation of labor relations, including in the field of remuneration of employees, is the collective agreement of the enterprise, which fixes all the conditions for remuneration that are within the competence of the enterprise.

This term paper is to conduct a study of wage calculations at a particular facility, analyze the existing systems and forms of wages, find out their shortcomings, and make a proposal to improve wage systems.

To achieve this goal, the following tasks must be completed. First, to define the essence of the salary category. Second, consider existing forms and wage systems, the procedure for calculating certain types of wages and how these forms and systems are applied in the enterprise, consider the current system bonuses. It is necessary to analyze the costs, determine the funds that exist in enterprises and from which remuneration is paid for the work of employees. Thirdly, it is necessary to consider the accounting of deductions and deductions from the wages of employees, as well as their reflection in the accounts of accounting.

1. Brief description

Irkutsk Center for Hydrometeorology and Monitoring environment with regional functions (hereinafter - Irkutsk TsGMS-R) is an organization of the Russian Federal Service for Hydrometeorology and Environmental Monitoring (hereinafter - Roshydromet), established by Presidential Decree Russian Federation from 22.09.98 No. 1142, which performs special (executive, control) functions in the field of hydrometeorology and related areas and carries out observations of hydrometeorological processes, environmental pollution natural environment, providing public authorities, sectors of the economy, defense and other organizations and the public with information about the actual and predicted state of the environment, its pollution, including emergency information on the territory of the Irkutsk region, as well as certain functions established by this Charter, on the territory of activity Irkutsk Interregional Territorial Administration for Hydrometeorology and Environmental Monitoring.

The organizational and legal form of the Irkutsk CGMS is a state institution.

Goals and activities of the State Institution "Irkutsk TsGMS-R":

1. Providing public authorities, sectors of the economy, the Armed Forces and the population of the Russian Federation with information on the actual and predicted state of the environment and pollution monitoring data atmospheric air, surface water, dry soils in the serviced area, and on the territory of the Irkutsk UGMS.

2. Ensuring the functioning of the operational system of warnings and warnings about the occurrence of hazardous natural phenomena, as well as operational information about extremely high levels radioactive and chemical pollution of the environment, hydrometeorological support of works related to the elimination of the consequences of accidents, catastrophes, natural disasters [6].

The institution employs about one thousand three hundred and forty-three people. The composition of the State Institution "Irkutsk TsGMS-R" includes: a hydrometeorological center, as well as branches - Bratsk TsGMS and Baikal TsGMS, specialized lake stations, agrometeorological stations, aviation meteorological stations, meteorological stations, hydrological stations, hard-to-reach meteorological stations of the second or third category [6 ].

2. Salary - concept and essence

In conditions market economy enterprises are looking for new models of wages. Before constructing a mechanism for remuneration in the new conditions, it is necessary to determine what wages are, because many economists and practitioners persistently argue that instead of the concept of "salary" the concept of "labor income" should be used.

The category under consideration can be defined as follows. Wages are the main part of the funds allocated for consumption, which is a share of income (net output), which depends on the final results of the work of the team and is distributed among employees in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of invested capital.

In economic theory, there are two main concepts for determining the nature of wages:

a) wages are the price of labour. Its value and dynamics are formed under the influence of market factors and, first of all, supply and demand;

b) wages are the monetary expression of the value of the commodity "labor power" or "the converted form of the value of the commodity labor power". Its value is determined by the conditions of production and market factors - supply and demand, under the influence of which wages deviate from the cost of labor.

The theoretical foundations of the concept of wages as the price of labor were developed by A. Smith and D. Ricardo. A. Smith believed that labor enters into the quality of a commodity and has a natural price, that is, "natural wages." It is determined by the cost of production, in which it included the cost necessary funds existence of the worker and his family. A. Smith did not distinguish between labor and " labor force"and therefore by" natural wages "he understood the value of labor power. He determined the amount of wages by the physical minimum of the worker's means of subsistence. In addition, wages include historical and cultural elements.

The concept of wages as a monetary expression of the value of the commodity "labor power" was developed by K. Marx. He laid the foundation for the provision on the distinction between the concepts of "labor" and "labor force" and substantiated that labor cannot be a commodity and has no value. The commodity is labor power, which has the ability to work, and wages act as the foam of this commodity in the form of a monetary expression of value. The worker is not paid for all the work, but only for the necessary work. The economic nature of wages is that due to this income, material and spiritual needs are satisfied, which ensure the process of reproduction of the labor force. K. Marx established. That the amount of wages is not reduced to the physiological minimum of means of subsistence, it depends on the economic, social, cultural level of development of society, as well as on the level of productivity and intensity of labor, its complexity and market conditions.

The cost of labor has both qualitative and quantitative sides. The qualitative characteristic of the value of labor power lies in the fact that it expresses certain relations of production, namely, the sale by workers of their labor power and the purchase of it in order to increase profits. Quantitatively, the value of labor power is determined by the value of the means of subsistence needed to produce, develop, maintain, and perpetuate labor power.

In the labor market, sellers are workers of a certain qualification, specialty, and buyers are enterprises and firms. The price of the labor force is the basic guaranteed wage in the form of salaries, tariffs, forms of piece work and time payment. Demand and supply for labor is differentiated according to its professional training, taking into account the demand from its specific consumers and the supply from its owners, that is, a system of markets is formed for its individual types.

The purchase and sale of labor occurs under labor contracts (contracts), which are the main documents regulating labor relations between the employer and the employee.

2.1 The tasks of accounting for labor and wages

Let's continue the topic of payroll accounting, begun in. Today we will consolidate the information written earlier in practice, consider an example of payroll.

Payroll Example

There are five employees at our enterprise, it is necessary to calculate and calculate their salary, for example, for the month of May, in which there are 21 working days.

To calculate wages, we need data on the salary established for each employee, personal income tax deductions due to them and the number of days worked in May. In addition, information on the total salary accrued since the beginning of the year will be useful.

Employee data:

Last name of the worker	Salary	deductions	Number of days worked in May
	70000	2 children
	20000	500 rubles, 1 child
Nikiforov	24000	3000 rubles, 2 children
	16000	2 children
	16000	500 rubles, no children

Starting from the beginning of the year until the month of May, all employees worked all the months in full, we will take the regional coefficient in our example of calculating wages equal to 15%. Let me remind you that data on the days worked are taken from the time sheet, a sample of this document can be found.

Consider the first worker Ivanov.

1) We determine the salary for the hours worked

In May, he worked 20 days out of the required 21.

Salary for hours worked is defined as Salary * Days worked / 21 = 70000 *

Ivanov received a salary = 70,000 * 20 / 21 = 66,667 rubles.

2) Determine the required deductions

Since the beginning of the year, he has been paid a salary of 322,000 rubles, so he is no longer entitled to deductions for children. Let me remind you that children's deductions are valid until the employee's salary, calculated from the beginning of the calendar year, has reached 280,000 rubles.

3) We calculate wages taking into account the regional coefficient

Salary \u003d 66667 + 66667 * 15% \u003d 76667 rubles.

4) We consider personal income tax

Personal income tax \u003d (Acrued salary - Deductions) * 13% \u003d (76667 - 0) * 13% \u003d 9967 rubles.

5) We calculate the salary that we will pay to the employee:

Salary payable \u003d Accrued salary - personal income tax \u003d 76667 - 9967 \u003d 66700 rubles.

Similarly, calculations are made for all other employees.

All calculations for the calculation and calculation of salaries for all five employees are summarized in the table below:

Full name	Salary since the beginning of the year	Salary	Otrab. days in May	Salary for work time	accrued salary	deductions	Personal income tax (Salary - Deductions) * 13%	To payoff
Ivanov	322000	70000	20	66667	76667	0	9967	66700
Petrov	92000	20000	21	20000	23000	1900	2743	20257
Nikiforov	110400	24000	21	24000	27600	5800	2834	24766
Burkov	73600	16000	21	16000	18400	2800	2028	16372
Krainov	73600	16000	10	7619	8762	500	1074	7688
Total					154429		18646	135783

In practice, when calculating and calculating salaries, a primary document is filled out - a payroll form T51, a sample of which can be downloaded.

Based on the results of the calculations, the total amount of the accrued salary, and the salary intended for payment, is considered.

Calculation of insurance premiums

About it was written in detail in the previous article, we will calculate them for this example.

Contribution to the PFR \u003d final accrued salary * 22% \u003d 154429 * 22% \u003d 33974.

Contribution to the FSS \u003d total accrued salary * 2.9% \u003d 154429 * 2.9% \u003d 4478.

Contribution to the FFOMS \u003d final accrued salary * 5.1% \u003d 154429 * 5.1% \u003d 7876.

Total amount of insurance premiums = 33974 + 4478 + 7876 = 46328.

Payroll transactions

Sum	Debit	Credit	Operation name
			Accrued wages written off to the cost of products, services, goods
			Accounted for personal income tax
			Employee's wages paid
			Accrued insurance premiums are written off to the cost of products, services, goods.

This completes the example of calculating and calculating wages for employees. Let me remind you that in order to pay salaries, you must fill out a primary document - either separately and