Salary is the most pleasant component of labor relations for many employees, and at the same time - one of the most responsible for the employer. The accounting department of a company that employs people under an employment contract is extremely undesirable to make mistakes and shortcomings in this area. What are the legislative criteria for calculating the salary in the Russian Federation? In which cases is the company's management obliged to follow the norms of the law, and in which cases does it have the right to act on its own priorities?
Payroll: basic criteria
The calculation of wages at Russian enterprises is carried out based on the aggregate of the following main criteria: tariff rates, amounts of piece-based compensation, salaries, fees, the amount of working time spent by the employee in the organization, as well as indicators of the volume and quality of the products (goods, services) produced by the specialist.
The key documents on the basis of which the salary is calculated are the staff schedule, the internal regulation on labor remuneration, as well as various documents fixing legal facts concerning labor relations (labor contracts, orders for employees to work).
By means of the specified sources the size of the salary of the concrete expert is fixed, and also the form of calculation of indemnification. Also, in the structure of the organization's documents there may be sources on the basis of which the formula for calculating wages can be adjusted.
Forms of payment
In Russia there were two basic forms of payment. First, it is a time-based form. Its specificity is that labor compensation is paid based on the amount of time during which the employee performed the functions stipulated by the contract, as well as on the level of his qualification. Secondly, it is a piece-rate form of payment, which assumes that the level of labor compensation will depend on quantitative indicators reflecting the volumes of output of goods or the provision of services.
Private enterprises usually establish one or another form of payment, depending on the specifics of the business model, preferences of owners, recommendations of experts and other factors that predetermine the freedom of choice of company policy in the relevant aspect of employment relations. In state and municipal organizations, the calculation of wages is most often carried out in accordance with official legal acts.
These forms of calculating the salary can be combined. You can not, of course, fully depend on the amount of labor compensation from piece-rate indicators, since the Russian legislation sets minimum wages for labor. At the same time, the practical expediency in the fact that the formula for calculating wages was completely based on time-based methodology, in many sectors of the economy does not arise - the amount of responsibility of the enterprise for obligations to employees becomes too large. Very few businesses can afford such a scenario. But state enterprises, as well as state structures in the system of power, usually can, because the payroll fund is often provided from the budget, continuous state orders, monopoly position in the market and other preferences that private organizations do not have.
Depending on the specific mechanism of calculation of labor compensation, the calculation of the wage fund is carried out, the strategy of business development is formed. We will study in more detail the forms of the calculation of wages that we noted above-piecework and time-based.
Specificity of a piece-rate form of calculating the salary
Let's consider the basic nuances characteristic for a piece-rate form of salary calculation. The main criteria here are the prices that are set in relation to the release of one product, the provision of services, as well as quantitative indicators for products that the company supplies to the market.
If the company calculates wages based on a piece-rate formula, then in this case, usually produced statistics, usually personified - it takes into account how many products the specialist has issued, or the number of services that he provided. This kind of information can be recorded in the primary documentation. Their form can be different - in the form of outfits, acceptance certificates or, for example, route maps.
The formula for calculating wages for piecework compensation is simple enough: the corresponding rate is multiplied by the number of units of output or services rendered. But, since the legislation of the Russian Federation practically does not allow piece-rate wages in its pure form, the resulting figure is appropriately summed up with a fixed amount of compensation, established already by means of a time-based form. Let's consider it in more detail.
Peculiarities of the time form
The time-based form of calculating the salary assumes that the amount of labor compensation depends on the amount of time that a person was in the enterprise and performed his functions under the contract in the established order. Common documents, with the help of which such information is recorded, are the T-12 and T-13 forms. The first is designed to record working hours, the second - to calculate the salary.
Sometimes the concept of a time-based form of payment is identified with the salary. This is not entirely correct, but in accordance with some accounting approaches, completely mistaken. "Salary" is the basic part of the salary, calculated in the framework of the time-based form, which can be supplemented by various extra charges - for good results, achievement of goals, etc.
The salary can occupy a very small part of the total wage structure. But often it happens, and vice versa. The calculation of wages in Russia at many enterprises is carried out on the basis that the salary is still the main part of labor compensation, and surcharges supplement it. With the mixed form of calculating the salary, when it combines the piece-rate and time-based principles, the salary can be the same fixed part of the labor payment that is necessary to ensure the minimum level of compensation established by the Labor Code of the Russian Federation.
However, the identification of the concept of salary and wages in practice is very common, even if a significant share in the compensation of an employee is occupied by piece-rate and premium bonuses. This, strictly speaking, is not entirely correct, but this is the practice, and therefore many, even the most strict accountants, consider it permissible sometimes to adhere to it.
Salary and social contributions
Calculation of wages at Russian enterprises is closely connected with the need to pay taxes and various charges to state funds from it. Therefore, the payroll accountant dedicates a significant, if not basic, amount of work to precisely those financial transactions that reflect the enterprise's liabilities to the budget.
Labor compensation paid by Russian employers is subject to personal income tax at a rate of 13%. If the employee does not have the status of a resident of the Russian Federation, that is, he lives abroad most of the time, then he must pay 30% of taxes on his salary. Charges to public funds - the FIU, the FSS and the MHIF - suggest paying about 30% of the amount of labor compensation paid to the state treasury.
Calculation of wages at the enterprise also assumes another important element - tax deductions. Their nature can be different. So, there are property deductions, but there are social deductions. Within each of the noted tax preferences groups, there is a wide range of specific scenarios for the interaction of the employee, the employer, and also the state bodies that are called to promote the realization of the citizens' rights to deductions, most often the Federal Tax Service of Russia.
The procedure for calculating wages in many organizations includes such an element as deductions. The need for its involvement arises if a person for one reason or another paid more than he worked. This can be the retention of payments on the advance, travel, the costs of which are not confirmed, the return of amounts that were paid in excess of the mistaken financial structures of the enterprise. The amount of deductions can not exceed 50% of the employee's salary.
Salary and contributions: settlement practice
Consider a fairly simple example of calculating wages, taking into account the main tax and social payments. Suppose, the salary of a person, if you understand it in the meaning of "wages in general" - 30 thousand rubles. monthly. If an employee who has the status of a tax resident has worked a full month, then the organization must pay him the amount that will be obtained if from 30 thousand rubles. subtract 13%. That is, the actual labor compensation of the employee is 26,100 rubles.
The employer himself must pay from the specialist's salary the necessary fees to state funds. In this case, the base value for calculating them is the amount of salary without taking into account personal income tax, that is, 30 thousand rubles. The rate for calculating contributions to the FIU is 22%, and the employer will have to transfer to the Pension Fund 6600 rubles. The rate for the FSS is 2.9%, and the Social Insurance Fund will need to send 870 rubles. The rate for the MHIF is 5.1%, and the Compulsory Medical Insurance Fund will have to pay 1530 rubles.
It turns out that the total tax burden for 30 thousand rubles. salary is 12 900 rubles. or 43%. Russian employers form a payroll, based on such indicators. They arise as a result of the need to pay taxes and fees to the state.
In a number of cases, it becomes necessary at the enterprise to calculate the average wage. There can be many reasons for this - reporting procedures to owners, calculation of vacation pay for employees, payments for dismissals, compensation when an employee leaves for a business trip, etc.
Let us consider what is the common formula of vacation calculus. In accordance with the legislation of the Russian Federation, an employee who has worked for a year can get the right to leave for 28 days (except for additional days for employees of the Far North and pedagogical institutions). Suppose that the employee has worked out the period necessary to pay the corresponding compensation in full. In this case, possible deductions and advances will be excluded from our formula. Suppose that a person went to rest for 28 days, deciding to fully spend the earned vacation.
The average wage is calculated on the basis of the relevant period during which the employee fulfilled his labor duties. In our case, this is 12 months. Suppose that the amount that a person earned in a year was 450 thousand rubles. It must be divided into 12, that is, the number of months the employee performs the labor function. It turns out 37 500 rubles. Next, we need to find out what is the average salary of a specialist a day.
In accounting practice it is considered that within a month a person works on average 29.4 days. How does this figure come about? Very simple. In an ordinary year that is not a leap year, 365 days. In accordance with the legislation of the Russian Federation, in the year of 12 days - festive. Citizens in general should receive rest from employers in the relevant periods. From 365 we subtract 12, we get 353. This number is divided by 12 - the number of months. It turns out 29.4.
Returning to the formula - we need a calculation of the average wage per day. We divide 37 500 rubles. at 29.4. It turns out that a person earns 1275 rubles per day. 51 kopecks. Multiply by 28 - the number of days of vacation. It turns out 35 715 rubles. 29 cop. This is vacation.
Calculation of the average monthly salary can be useful in calculating maternity, sick leave, or, if you take the sphere outside the labor relations, to determine the creditworthiness of the employee. The bank in which he can make a loan is likely to request documents to see what a person's average monthly income is, and whether he can pay the loan.
Periodicity of the salary
How often should wages be paid at Russian enterprises? TC RF proposes that at least twice a month. In fact, the calculation of the wages of workers must be made once a month. If the company does not pay wages on time, then it may be sanctioned in accordance with the law.
In practice, the payroll accountant in many Russian companies uses the following scheme to pay the calculation and payment of labor compensation. First, employees are paid an advance, most often based on the results of work in the previous month. Usually it is 50% of the calculated salary, but this proportion can vary both in large and in smaller side, depending on how the accounting and employees agree.
Many Russian enterprises use automated programs to calculate labor compensation to employees - for example, 1C. Payroll calculation is, it would seem, a set of simple actions. But it is not always the case. Having considered how accounting work, salary calculation is arranged in a number of aspects, we will study a number of noteworthy scenarios concerning the practice of labor relations in Russian organizations.
Salary: at the checkout or on the card?
An interesting nuance is the procedure for transferring labor compensation to employers by a plastic card. As we noted above, in the practice of Russian companies the scenario is spread, in which the salary for employees is transferred twice a month. Usually this is the 10th and 25th of the month. Terms of payments are most often fixed in the internal regulations of the organization, and it is undesirable to violate them.
There should be no problems with observing the necessary criteria, if the organization pays compensation through the cashier. At the appointed time, employees just go there and get paid. But many Russian firms prefer another option - to send compensation to the card. Often there is a controversial nuance: at what point in time money is considered paid - starting from the date of transfer or from the actual receipt of the salary to the personal account of the employee?
Experts tend to believe that wages are considered to be transferred to the employee at the time when he gets an actual opportunity to dispose of it. That is, only after it reaches the account of the employee. Therefore, Russian organizations need to try to transfer the salary a few days earlier, so that the bank has time to enroll it on the accounts of employees of the company.
If the specifics of the work of a credit and financial institution does not allow timely payments on the 10th and 25th, the employer, in accordance with the Labor Code of the Russian Federation, has the right to determine other dates for the transfer of labor compensation. They can, if necessary, also be coordinated with the bank in order to ensure timely payment of salaries to employees. True, in some cases the date of transfer of wages must be coordinated with the trade union.
How is a fair calculation of wages ensured?
Consider another interesting point. Probably every employee is interested in calculation of wages of workers in his enterprise was carried out within a transparent and fair schemes. A possible scenario in which the company pays to the employees in the same position different salaries. Is this permissible by law? We can ask this question, because in the 22nd articles of the labour code says that an employer shall fix equal wages to employees performing equal work.
Much depends on the criteria for determining the equivalence of labor. And if the posts of two employees in the staff list sound the same, then this can be treated as a fact that records that the value of their functions is the same. According to some lawyers, work experience, level of education are factors that should not mean anything from the point of view of the level of wages.
But how to be an enterprise, if it considers such an approach, equalizing the rights of experienced employees and beginners, is not entirely just? It is recommended, in this case, to try to create positions in the staff list that assume different salaries, in a different way. For example, a "consultant" is a novice or specialist who is undergoing an internship and an "expert" who has sufficient experience in the company as a professional who has proven his right to receive a higher salary.