Due to this, the wage fund is formed. How to calculate the wage fund and wages at an enterprise? Balance calculation formulas, tariff and planning funds

At any enterprise, especially a budgetary one, it is necessary to create this fund, since it includes all expenses spent on paying employees, its creation facilitates the distribution of a share of earnings to each worker, ensures salary adjustments and accounting for amounts intended for the transfer of taxes and other fees.

These are any expenses associated with ensuring payments to workers, and this includes bonuses and amounts intended for personal income tax transfer.

The presence of a payroll at an enterprise ensures the rational use of finances; based on its volume, the employer will be able to correctly distribute salaries to employees and allocate funds for their bonuses.

The presence of such a fund provides stimulation for workers to achieve new heights, since the income of the enterprise and the volume of the fund depend on the results of their work.

The following cannot be taken into account in this fund:

• Dividend payments;
• Payment of one-time annual bonuses;
• Bonuses from special reserves;
• Material aid;
• Loans for personnel.

The legislative framework

This concept was introduced by State Statistics Committee Resolution No. 89 of 1995; all methods of calculating wages specified in this document were used for institutions and enterprises of any type.

However, this document was canceled in 2003, and to this day there is no adopted legislative act that would regulate this concept.

However, there is Art. 255 of the Tax Code of the Russian Federation, called labor costs, provisions which are quite acceptable for the basis of the payroll.

The articles of the Labor Code of the Russian Federation indicate the procedure for settlements with civil servants and heads of posts.

Differences between payroll and wages

These definitions have many similarities, but they are not equivalent; of course, if you save on employee benefits, then their value can be equalized, but with proper planning of each fund, certain differences stand out.

First of all, payroll means funds spent in full on payments to employees, including full wages. What is the payroll tax - read.

The wage fund is formed according to the same system as the payroll, but in a narrower concept, it includes only salaries and bonuses with bonuses that are accrued over a short period.

Period and rules for calculating the wage fund

Depending on the calculation option and the need to take into account a certain time, the following periods are distinguished:

• Annual – necessary for the formation of a payroll based on data for the past year;
• Monthly – has equal importance in reporting;
• Daytime – this option is used extremely rarely, but makes it possible to analyze labor costs;
• Hourly – required for organizations with hourly wages.

Structure of the wage fund.

Calculation of annual payroll

Before you start calculating it, you need to prepare:

• Registers for calculating annual salaries for personnel, since they are carriers of all necessary data;
• Timesheets and completed by the responsible person appointed by order of the manager. Typically, these documents are completed monthly and provide the ability to accurately deduct the work of each employee;
• , which is the carrier of the number of employees on the payroll, the size of salaries, and tariff rates.

It is permissible to perform the calculation in several options, since there is no specific example of calculation.

Payroll = SZ (average monthly salary) * OV (average number of employees) * 12

To obtain the average salary, it is necessary to divide the payroll volume by 12. The average number of employees is subtracted by adding the employees at the enterprise for each day of the month and dividing by the number of calendar days.

Calculation example 1

• The average monthly salary reserve is 400,000 rubles.
• The average number of employees is 15 people:
• Payroll = 400 * 15 * 12 = 72,000 rubles.

Or this option: Payroll = (Salary (annual salary) + ND (allowances and additional payments)) * RK coefficient of the region

Calculation example 2

• The company is located in Magadan with a regional coefficient of 1.7
• Salary for the year 20 million rubles
• Supplement – ​​4,988.30 rubles
• Payroll = (20,000 + 4988.3) * 1.7 = 42,480 rubles.

Fund per month

To determine the indicator for a month, you should apply the following formula: Payroll (per month) = SZ (average monthly salary) * SCH (average monthly headcount)

Calculation example 1

The average monthly salary of the team is 400,000 rubles, and the average monthly headcount is 10 people, then payroll = 400 * 10 = 4,000 rubles.

If there is a coefficient, it is necessary to use the following algorithm:

Payroll (per month) = (Salary (per year) + allowances and additional payments) * RK / 12

Calculation example 2

If payments for the year amounted to 10 million rubles, and allowances amounted to 4,988.30 rubles, with a coefficient of 1.7, then

Payroll = (20,000 + 4988.30) * 1.7 / 12 = 3,540 rubles.

Components of the wage fund.

Fund analysis

In the process of applying the payroll and its thorough analysis, it is possible to determine the reasons that influence the actual deviation of indicators from the required norm, as well as the possibility of comparing production development and wage growth.

Important: to analyze the constant part of the payroll, deterministic factor analysis models are used, which provides the opportunity to improve the remuneration system.

In order to analyze variable elements, you should use those indicators that most affect the complexity of the production process.

System components

The payroll contains the necessary funds to be paid to employees in cash or in kind:

• Accrued remuneration for labor;
• The price of the product is according to the market value, which was issued as 20% of the salary;
• Additional payments for work on holidays and weekends, overtime, time off. you will learn how work on weekends and holidays is regulated by law;
• Payments for performing duties under special conditions;
• Rewarding the team for any merits and in any form;
• Payment for the work of employees not related to the composition of the team - part-time workers, consultants, piece workers and other workers providing one-time services.

In addition, the following are taken into account:

1. Payments for time not worked:

• Period spent on public works;
• Time spent on retraining and advanced training;
• Grace time for minors;
• Leave of any form - maternity leave, annual, additional;
• Maintenance of salary in case of downtime due to the fault of the employer, delay in travel or wasted time during the period of getting to the destination.

1. Incentive payments:

• Funds spent on gifts, promotions, trips.

1. Additional:

• Business travel;
• Funds used to pay for sick leave, special types of pensions, etc.

The procedure for forming a payroll

Since the reserve includes the lion's share of the enterprise's funds, it is necessary to systematically determine its structure and size within the required period.

To do this, an algorithm is used consisting of the following stages:

• Collection of information about the number of employees at the enterprise and its movement, the structure of the company;
• Obtaining data on the average salary at the enterprise, planned production indicators, studying the staffing table, internal facts on the fund;
• Calculation of the average number of personnel for the required period of time;
• Choosing a planning structure;
• Comparison with average parameters and level of detail data;
• Formation of estimates.

Important: a properly forecasted payroll makes it possible to rationally spend funds and create a transparent financial management system that allows you to control the stages of payments to all employees.

Conclusion

Thus, the wage fund contains the amount of funds that are used for any payments to workers; with proper planning, it is possible to determine the required amount of funds for the year in advance.

What does the wage fund include - see here:

A tool for managing personnel costs is the wage fund. Personnel are the most valuable asset of an enterprise, and for some enterprises, the most expensive. Labor costs make up a significant share of the cost of the finished product, so their calculation, analysis and management must be approached as responsibly as possible. Read what payroll is, how to calculate it, plan and manage it.

What is the wage fund

The phrases personnel costs, wages fund, wage fund are constantly heard, and often the speaker means completely different costs by them. As a result, confusion arises and colleagues do not have a clear understanding of what costs we are talking about. To clear up any misunderstandings, read, print, and hang the three definitions in your office.

The wage fund (WF) is the total cost of paying staff for time worked.

The wage fund (WF) is the total cost of paying staff, including social benefits and compensation.

That is, of the three concepts, wages fund is the narrowest concept, and personnel costs are the broadest.

What does the wage fund include?

There is also chaos in the expense items that should be included in the calculation of the wage fund. And not only in the heads of managers and financiers, but also in sources of information - books, articles, specialized websites.

This is explained by the fact that the legislation does not clearly indicate which expenses are included in the concept of payroll and which are not. It will not be possible to rely on the experience accumulated by companies, because the experience is very heterogeneous. Enterprises that focus on so-called “Soviet” management methods use one list of articles, “Westerners” use another.

Therefore, let us visually present in the table the concepts of wages, payroll and personnel costs and a list of expense items. Let's note the articles:

• which should definitely be included in the calculation are marked with a “+” sign;
• which should not be in the calculation are marked with a “-” sign;
• for which there is no clear position among the sources, the sign “±”

Table. What is the difference between wages, payroll and personnel costs?

Item no.	Expense item			Personnel costs
	Salary, incl. salary and piecework parts
	Incentive bonuses
	Additional payment for part-time work and forced work in lower paid positions
	Bonuses for employees on a permanent or periodic basis
	Compensation payments related to the regime or working conditions
	Remuneration in kind
	Commission remuneration
	Payment of annual and additional leaves, reserves for them
	Compensation for unused vacations
	Compensation for forced downtime or sick leave
	Costs of free housing, food, travel, etc. provided to employees
	Payment for gifts
	Uniform expenses
	Payment of third party workers under contract agreements
	Contributions for voluntary health insurance and payment for medical services
	Severance pay
	Payment for sports activities and travel packages
	Compensation for harm caused at work
	Bonuses at the end of the year
	Material aid
	Dividends on shares, payments on shares and pension plans
	Contributions to non-state funds for social insurance and pensions
	Personnel training costs
	Expenses for travel of employees
	Selection and certification of personnel

Analyze the table, make an informed decision about which expense items you will include in the concept of payroll at your enterprise and record the decision in corporate policies. Then you will never encounter errors and ambivalent judgment regarding the received payroll figures.

Formulas for calculating the wage fund

The most difficult and pressing issue regarding payroll is its estimate or planning for the coming month, year, etc.

You will need an estimate to justify the cost of construction and installation work, to fill out forms KS-3 and for internal company cost calculation mechanism , if your company implements long-term costly services or work.

1. Carry out the preparatory work by collecting the information necessary for the calculation: staffing table, pay slips, balance sheet for account 70, corporate policies on wages and material incentives for employees, KPI policies, time sheets. All documents must be collected and valid for the reporting period you are interested in.

• production workers with piecework/time/mixed wages;
• employees and salaried workers;
• management personnel.

To use information from databases in the future without wasting extra work time, set at least the following analytics in the accounting system:

• the payment belongs to the department, Central Federal District, and a group of specialists;
• salary, piecework, time-based, bonus or social type of payment.

3. For each group, determine the average salary.

For the piecework and time-based parts, you need to calculate the average wage per unit of production, or per unit of time (hour, work shift, etc.).

The calculation is performed using the formula:

Where payroll average is the average wage per unit, rub.

FOTtotal – total amount of remuneration for the category of workers, rub. for the period under review;

Ned – number of units (products, time) for the period under consideration;

For staff on a salary form of remuneration, the calculation for a month (average monthly wage fund) or working day is relevant according to the formula:

Where payroll average is the average wage per month (or working day), rub.;

FOTtotal – total amount of remuneration by category of employees, rub. per month;

Nemployee – the number of employees in the category registered for the month in question;

Nр.дн – number of working days in the month under consideration.

The initial data on total accruals for the period under review are contained in the payroll statements and in the debit of the Turnover Balance Sheet for account 70. I note that if the pay slips contain only data on payments to employees, then SALT 70 contains all personnel costs: both wages and social and incentive payments, various reserves for future payments

Therefore, to calculate the payroll on the balance sheet, use SALT 70. But it also does not give a complete picture of expenses, as will be discussed below.

4. For each group, determine the formula that most accurately describes the formation of wages. Don't forget that the average pay per unit is based only on the costs you pay directly to employees. It does not include so-called “related expenses” such as payment for voluntary health insurance, uniforms and travel to work. It is customary to include such expenses in the formula for calculating the payroll through the use of the coefficient of associated expenses.

In general, the formula for calculating payroll for categories of workers with a mixed form of remuneration can be called the most universal:

Where the first term is the payroll of employees with a salary form of payment,

the second term is the payroll of employees with a piece-rate / time-based payment scheme,

Кс.р – coefficient of associated expenses.

5. Calculate wage fund values ​​depending on the desired end results.

For the estimate, indicate the working time spent or the number of estimate units that will be produced according to the estimate.

To calculate the planned payroll for a month (quarter, year), indicate the corresponding working hours.

6. Do not forget that your calculations are currently based on actual accumulated data and do not take into account changes in the future. So apply to your calculations where necessary:

1. change in rates and thresholds for calculating social contributions from next year
2. indexation of staff wages;
3. planned expansion or, conversely, staff reduction;
4. annual bonuses or other bonuses not included in the calculations;
5. changes in the social package, if any are planned.

Analysis and management of the wage fund

An analysis of the payroll is necessary, first of all, in order to understand how effectively the company's funds are spent on payments to personnel, what is the return on the implemented personnel management policy.

First, you should determine how much the payroll for the current period differs from similar costs of the previous period and planned costs. Next, understand why it is different.

To find out the reasons for deviations, the most common are two methods: factor analysis and determination of the payment structure (see, for example, factor analysis of enterprise performance results ). Each of the methods will be most effective if the analysis is carried out for each group of personnel, and not for the enterprise as a whole.

In the process of conducting factor analysis, you need to find out what factors influenced the change in the wage fund.

An approximate list of factors for analysis:

1. change in the number of staff units;
2. change in payment for one man-hour or one unit of production;
3. change in production volumes;
4. increasing or decreasing working hours;
5. change in the coefficient of associated expenses (and a list of specific expenses that entailed this);
6. structural changes among staff, for example a shift towards higher paid staff.

By determining the payment structure, you can analyze the effectiveness of the use of funds. For example, a decrease in the share of the basic salary may indicate a decrease in labor productivity and an increase in additional costs, or perhaps the introduction of a KPI system at the enterprise. When you summarize all the information in share charts and compare several periods, you will see the trends existing in your enterprise and will be able to manage them.

Separately, I would like to say about the management of the wage fund. It's no secret that in many companies, HR plans look good on paper and in meeting rooms, but then in reality they are distorted or completely forgotten. It’s easy to calculate in Excel a plan for staff reduction or optimization of incentive payments. But when, in the course of work, these staff positions and payments become not impersonal figures, but the income of specific subordinates and colleagues, management decisions are made according to completely different laws. Hence the conclusion: think over not only the plan for the wage fund, but also the specific measures that you will take to implement it. After you have announced the personnel policy at the meeting, ensure that the decisions made are followed. Loop business processes related to changes in personnel compensation on yourself, or on a subordinate employee, and be proactive. Otherwise, you will have to admit the failure to implement the plan after the fact, when it will be too late to take action.

25.05.2018

Expenses spent on employee salaries must be controlled and transparent.

For these purposes, structural divisions are created with clearly regulated settings aimed at optimizing costs.

Each enterprise forms a so-called wage fund.

What is this concept, why is it necessary and how is it calculated?

Determination of payroll for enterprise employees - what is it?

In short, this indicator is called payroll.

Concentrates here movement of expenses aimed at paying salaries to personnel, including bonuses, allowances, supplements, compensation and other payments, regardless of the source of financing.

Payroll fund – an important cost optimization tool any enterprise.

The amount of payroll depends on:

• employee salary;
• percentage of contributions to government agencies;
• the amount of insurance premiums;
• additional monetary preferences.

How is it different from payroll?

It makes no difference to an ordinary employee from what source his monthly income is financed.

However, there is a fundamental difference between these two concepts.

The wage fund includes in its structure budget allocated for payroll.

The wage fund includes funds distributed among all employees, according to the tariff rates established at the enterprise, as well as piece rates.

The wage fund includes:

• frame part;
• additional payments, bonus payments, allowances;
• compensation.

Economists This does not include all kinds of social rewards.

The wage fund is a versatile concept that includes absolutely all the accruals that are supposed to be paid at the enterprise.

Consequently, the wage fund is part of the payroll structure and pays money to employees for time worked and standard bonus subsidies.

Kinds

The multifaceted structure of the payroll depends on the reporting unit, therefore the periods when its budget is formed should be divided:

• Hourly. Funds costs associated with hourly wages.
• Day. This source is rarely used, only in situations with the payment of severance pay, the amount of which is based on the daily rate.
• Monthly. Gives an idea of ​​expenses in each reporting period broken down by month.
• Annual. The analysis uses information for the last calendar year.

No financial decisions in organizations are made out of the blue. Everything is done within the framework of analysis and drawing up a preliminary plan, on the basis of which payments to employees are made.

Annual and monthly

Any planning, including the calculation of the wage fund, involves an analysis of the data available in the organization. The main element is the time interval.

As a rule, the previous reporting month or year is taken as a basis.

To make a rational conclusion, the analyst will need summarize all material transactions carried out during the period of interest.

Only constant values ​​are taken into account, and benefits transferred within the framework of social projects are excluded.

Therefore financial materials for predictive analysis of wages will be:

• payroll statements for the period of interest (year, month);
• time sheets, which reflect the number of hours actually worked for each employee;
• staffing table with tariff rates.

Primary and secondary

Backup storage- a complex and important expenditure tool for any enterprise, consisting of several payment purposes.

Its foundation is the Basic Wage Fund. The basic salary package includes:

• actual accruals under the employment contract;
• additional payment for overtime work, downtime;
• replacing cash rewards with food products.

The additional wage fund includes related accruals in the form of bonuses, bonuses, bonuses for harmfulness and other incentives controlled at the legislative level.

Composition and structure - what is included in the payroll?

The reserve storage is formed on the basis of four large groups of financing.

What does the payroll of an enterprise consist of:

1. salary fund;
2. payment for unworked time;
3. incentive payments;
4. additional payments.

The wage fund includes:

Payment for unworked time, according to the Labor Code of the Russian Federation, is provided for during the employee’s stay:

• on vacation (regular, maternity, educational);
• performing public duties, agricultural work;
• at advanced training and retraining courses;
• on a special agreement (preferential hours for teenagers);
• on forced time off for a valid reason (death of relatives, marriage, downtime due to the fault of the employer).

Incentive payments include:

• material aid;
• bonuses;
• cost of gifts.

Additional payments include:

• business trips;
• sick leave;
• compensation for damage;
• special types of pension benefits.

Isolated expenses are aimed at paying employees dividends, annual bonuses, loans, travel costs, vouchers and any other financial assistance.

Formation order

Economists rationally use this concept when planning the production process and implementing management functions.

Their tasks include determination of the total volume of material costs, used to pay the personnel of the enterprise in the current reporting period (year, month, quarter).

Financial department specialists are forced to monitor payments, identify one-time charges that must be minimized during this period or, on the contrary, included when forming a payroll.

How to find - formulas for calculation

It's fast and free!

At any enterprise, the manager is faced with the question of what are the regulations for determining the wage fund. Heads of organizations need to plan the wage fund for the year in advance. The wage fund is a certain share of income that is intended for workers.

If there is no wage fund in the organization, then the facility will not be able to function efficiently for the reason that the surplus will affect the cost of production, and business profitability will decrease significantly.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant on the right or call free consultation:

What it is?

The salary is rewarding an employee for work done. The salary depends on the employee’s qualifications, complexity and circumstances under which the work is performed.

The wage fund is the total indicator of all enterprise costs for remunerating employees in cash or in kind, without taking into account sources of financial resources.

Currently, there are no legislative acts defining the concept of the wage fund. These legislative acts have not yet been adopted in the Russian Federation.

But, in Tax Code There is an article on labor costs (No. 255). Most lawyers believe that the terms spelled out in it can be used as a definition of the wage fund.

The wage fund is needed to make payments:

• on salary and tariff rate;
• additional payments and bonuses;
• additional payments for working in difficult conditions;
• for highly qualified labor;
• for excellent work results;
• for significant assistance in business development;
• bonuses for working at an enterprise for a long time.

The fund is filled from the following sources: cost of products or services provided, the employer’s own additional funds, targeted financing.

premium part;

The premium part is lump sum payment, which is received as a reward for the results of labor worked for many years at the enterprise, etc.

accruals for accommodation and meals.

This is the price of food and housing, which, taking into account the legislation, is due to workers in certain sectors of the economy, as well as expenses for these needs are higher than planned.

Direct salary consists in turn of the following indicators:

• Salary, which is accrued for work done at tariff rates, salaries and as a percentage of revenue.
• The price of a product that is issued as salary in kind.
• Incentive additional payments, which are made based on the accrual rules at a particular enterprise.
• Premium part. These payments can be either permanent or occur from time to time.
• Compensation for work schedule and circumstances that forced you to work, for example, at night.
• Salaries for qualified personnel who were invited to train the organization’s workers.
• Salary for labor of those employees who worked part-time.

The wage fund also includes those finances that are paid to workers for their work. This refers to those citizens who work in permanent and temporary jobs, as well as funds due to persons under the law of the Russian Federation for unworked time (women on maternity leave, etc.).

To the fund accrued wages includes:

1. Cost of services or products.
2. Means that have a specific purpose.
3. Admission and funding.
4. Salary expenses are charges that are intended by the organization for individuals and are included in the initial cost of the goods.

What is the difference between the salary fund and the wage fund?

Most people are confused about the meaning of these funds, because these two concepts refer to the total income of workers. But, they are different. The total indicator of accrued earnings is the wage fund, and cash payments to citizens is the wage fund.

The wage fund includes payments social nature. These are compensations and social benefits for treatment, travel, employment and other purposes. In addition, there are a number of expenses of the organization that go towards travel expenses, professional training and leisure of employees, etc.


You can consider an example when an organization made accruals for a month in the amount of six hundred thousand rubles. During the same period, two payments were made, one of which was the debt for the previous month - three hundred thousand rubles, and the second was an advance - two hundred and fifty thousand rubles.

The result is a monthly wage fund of six hundred thousand rubles, and a salary fund of five hundred and fifty thousand rubles.

How to calculate - formula

These calculations are made in various versions: based on the planned production volume or taking into account the salary of each employee of the enterprise. In the latter case, pay slips, the company's staffing table and time sheets for previous periods are used for calculations.

There is no strict formula for calculating the wage fund. You can use the following formula to calculate annual payroll:

Payroll = (Salary + ND)xRK, where

Payroll – salary fund;
ZP - salary for the year;
ND - allowances, additional payments;
RK - established regional coefficient.

Example.

Suppose a company operates in the Far North.

Salary for the year amounted to 18 million rubles, allowances - 5323 thousand rubles. Regional coefficient - 1.7.

Payroll = (18,000 + 5323)x1.7 = 39,649 thousand rubles.

You can also use this formula to calculate monthly payroll:

FOT=ZPx(OK+ND+RK), Where

Salary – monthly salary,
OK – monthly salary or tariff rate,
ND – allowances, bonuses,
RK – regional coefficient.

What does the wage fund consist of - watch the video:

Each employee is interested in his own, but at the legislative level such a concept as “wage fund” is more important, and it is no less important to understand what it includes.

Payroll – all the funds of an organization designed to pay employees for their services for a certain period of time (most often we are talking about annual payroll).

This amount is regulated not only by the company itself, but also by the legislation of the Russian Federation, and the employee can find out how it is calculated, what it depends on and what it affects.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant on the right or call free consultation:

Legislative regulation

According to Federal Law 201077-3 (Payment in non-budgetary organizations) There are three funds:

1. FOT-1– wage fund for full-time employees of the organization;
2. FOT-2– wage fund for freelance workers;
3. FOT-3– is formed directly from the company’s profits.

Payroll for civil servants and government officials is separately regulated. It is adjustable directly by the President of the Russian Federation(Federal Law 79-FZ) or, if we are talking about a subject, the legislative body of that subject.

Payroll and wages

Rarely does an employee know what payroll and wages are. Hidden behind these abbreviations are the wage fund and the wage fund, and it is important to understand how they differ from each other.

Payroll, as a rule, includes a full salary, as well as various bonuses, social benefits, as well as all possible incentives that the employer considers necessary to provide to the employee.

The financial wage, in turn, consists only of all funds intended for payment salary directly due to employees of the organization. Of course, there are organizations where the payroll is equal to the full salary, but in them the employer does not pay the employee anything above, even if he shows exceptional results or overworks.

In addition to the fact that the legislation divides the payroll into three types, there is a temporary division for basic payroll, monthly payroll and annual payroll.

The main (general) wage fund includes the amount of money calculated to pay salaries, but most often this amount is considered as calendar month(monthly payroll) or in a year(annual).

In addition, at enterprises where there are daily and hourly outputs, payroll is calculated for periods such as a day and even an hour.

Payroll structure

Payroll of any enterprise consists of several payment directions:

1. Basic salary fund– this is the “skeleton” of payments, that is, what the employee receives for his actual services, according to a certain condition specified in the contract; this also includes payment for downtime that is not related to the employee’s activities. Also, if at an enterprise part of the salary is paid in material resources (products or products), this is considered to be precisely this direction.
2. Additional salary fund– this includes various allowances provided for by the organization itself or the legislation of the Russian Federation (additional allowance for “harmfulness”, regional coefficient), this also includes payment for vacations, payment for business trips and sick leave.
3. Incentives, compensation, bonuses, which the organization gives to all employees.

We must also understand what is not included in the payroll, according to the law:

• One-time bonus per year;
• Dividend payment;
• Prize from a special fund of the organization;
• Loans and benefits provided to employees.

Watch a visual video of what the payroll consists of:

Calculation

In the organisation accounting department calculates payroll, however, if necessary and desired, a simple employee can find out how to calculate the payroll. In order to do this, you need:

• Have payslips for the calendar year– they spell out all the payments that the organization makes for all employees.
• Have time sheets– documents that are kept by the responsible person, and in which information is entered about all hours worked, missed, and overtime.
• Have staffing table, which presents all the information about employees, their rates, their pay per hour, as well as the hours they work.

Of course, the likelihood that an ordinary employee will be allowed to access all the papers is minimal, so you can use the following formulas:

Please note that in larger companies it may be appropriate dividing employees into groups according to their salaries.

This is much easier to do, because finding out the average salary of a business manager and a cleaner is not very practical. And this way you can add up the resulting values ​​and get a true picture.

Calculation of payroll in the estimate is carried out by most budgetary institutions; the accounting department is involved in drawing up estimates, but it is better for this to be done by a specialist estimator.

When estimating the wage fund, parameters such as hourly wages and production volumes are most often taken. Knowing these parameters, and also adding all allowances, payments, sick leave and travel allowances, the amount in the estimate is obtained.

At the same time, it is necessary to understand that taxes are not deducted in the estimate, which the employee himself pays from his income. That is, the payroll in the estimate is 13% more than the actual one.

Planning

No financial decisions in a company are made just like that, especially when millions are involved, every organization makes a plan, on the basis of which all payments to employees will be made.

Any enterprise has an “untouchable” amount of its funds, which is designed to pay wages. The payroll amount is determined per year, To do this, the number of employees is multiplied by the average monthly salary and multiplied by 12 months. The resulting figure determines how much money will be needed for payments.

Any enterprise is also designed for growth, for the fact that the volume of its productivity will increase, and if this happens, then the number of employees will increase, and therefore the amount of the salary will increase. That's why planning also includes forecasting growth rates, as well as an assessment of the possible associated costs.

The most productive planning method is extrapolation. This is planning, which is carried out in several stages:

1. The size of the payroll for the past year is analyzed;
2. Calculations are being made on how to reduce this figure, if possible;
3. An analysis of external factors that may affect the size of the fund is carried out;
4. The plan is submitted to management, who approves or finalizes it.

Of course, under ideal conditions this should be done planning Department, but if it is not there, then the financial department or accounting department can carry out the calculations.

Usage Analysis

This operation is directly related to the previous paragraph. Making a plan and paying wages is not everything. It is necessary to analyze how much the planned diverged from the actual.

The company has drawn up a payroll plan. This is a specific figure that was planned to be spent on paying workers. There are rare cases when the actual amount spent and the planned amount agree, and any discrepancy must be analyzed.

If the discrepancy occurs in favor of the company, then you can plan a smaller payroll for next year, if the planned funds were not enough, then you need to understand what contributed to this. Perhaps production rates have increased, more labor was needed, or a crisis has occurred.

If this was not predicted, then it is necessary to work with the planning department or accounting department so that everything is taken into account in the future.

In large companies, there may be a discrepancy between the plan and actual payments of several millions, and the task of the financial department is to make sure that there was always a way to pay salaries, despite force majeure.

Often, when analyzing, large manufacturers use not only their data, but also competitor data. All information necessary for this is open, so this analytics is legal and uncomplicated. And its advantage is that you can use the experience of other companies - both positive and negative.

Certificate of monthly payroll

Let's start with the question of why to take this certificate and who can request it. If a loan or loan is taken out, the bank may require you to provide this data in order to verify the citizen's solvency.

Employees of the Social Insurance Fund, the Pension Fund of the Russian Federation or the tax office may also need a certificate if they have any doubts about the organization's activities. In budgetary organizations this situation is quite common, but it concerns private enterprises less often.

If there is a need to obtain this certificate, then you need to contact the accounting department, where they will draw it up for you, then the chief accountant or the head of the enterprise signs the paper, and the organization’s seal must also be affixed.

The form of the certificate is regulated either by the enterprise(if the bank requests it), or by the requesting authority(FSS, tax and Pension Fund of Russia have their own forms for preparing this paper).

The certificate indicates who initiated it, who issues it, for what period it is, and also a table is printed there, with complete information about the payroll amount. If a future period is requested, then it is necessary to refer to the payroll planning data.

The procedure for obtaining this certificate is familiar, so its preparation does not take much time and is not energy-intensive.

Competent planning, analysis and distribution of payroll – the key to successful operation of the enterprise, because wages are among the constant and largest costs, and the orderly nature of their payments will save the company’s management from many problems and headaches.