As the wages ?
Every employee for admission to work, receives his wages.Every accountant should know how the wages, and the common man, it is desirable to have an idea as accrued wages, to avoid mistakes.First of all, it should be understood that the salary consists of basic salary, allowances, bonuses.Because human always calculated earnings 13% income tax.Before the right to charge wages, it is necessary to determine the form of wages.To do this, the staffing, the act of work performed or the time sheet, the employment contract, the production calendar and calculator.
Define form of payment
Remuneration there piecework and time-based.With time-based payment for payroll, you need to take as a basis the rate, which is set for a certain amount of time.The salary can be set per day, per hour or per month.For example, if a person is working on the salary for the month, then its earnings for the month will be exactly that amount.If the enterprise is calculated rate per hour or per day, the amount of accrued wages is calculated as the number of hours worked in days or hours, multiplied by the appropriate rate.
As the wages if the piecework payment?Then the salary is calculated on the result of the work.Here, each person receives a monthly stable salary, the amount of which is specified in the contract for this type of work.
Suppose a man working by the hour.In this case, you first need to take a charge for the execution of his duties, and this rate can be seen in staffing.To this you must add the amount of allowances and bonuses.Now we need to divide this amount by the number of labor days in the month for which the salary is calculated.Working days can be viewed on a manufacturing calendar.With time-based pay, the person does not receive money for holidays and weekends.The amount received as a result of the calculation - this daily wage worker.
consider time worked
now need to take the time sheet.It personnel officer, or any person in charge of the company, records the presence of the employee in their workplace every day.Accordingly, this document need to find out how many people actually worked days in a given month.Now multiply the daily earnings of a person in his actual working days.The result is the amount that is ready to be accrued.
In accordance with current regulations, each wage should be chargeable to income tax.First you need to make the standard deduction.If a specialist salary is not more than 40 000 rubles, then this amount must be deducted 400 rubles.If a person has children, then each child is calculated by the sum of 600 rubles.After these deductions, the amount of wages is removed 13% income tax.The resulting amount should be entered in the calculation sheet and give the employee, under signature.
How to charge the salary if the employee is registered in the company on a piece-rate form of remuneration?Then the basis of a tariff rate of the contract.This rate should be multiplied by the number of products made by a specialist.The number of products made is stated in the executed works or similar document.On the resulting sum of the above deductions imposed and made to personal income tax.
Many people who used to work informally, did not understand why their salary is one amount, and pay them much less.This difference is derived from the fact that with every salary of each employee, the company is obliged to pay income tax on income of physical persons.That is, first, the company accrues wages, then it removes the amount of income tax, and only then the balance is paid to the employee and the income tax transferred to the state treasury through tax service.
For the Russian Federation resident tax rate is 13%, and for non-residents - 30%.To make it clearer, the resident - a natural or legal person that is registered in the state and is subject to local law.A resident is an employee who during the calendar year is in the country at least 183 days.Residents of the Russian Federation is called the natural or legal person who works in the territory of Russia, but lives and is registered in another state.
What else affects the wages
on payroll is also strongly influenced by climatic conditions of the region in which people work and general working conditions.From the classification of working conditions, which may be harmful, heavy, particularly harmful and especially heavy, it depends on the amount of gross wages and salaries.In this case, a person's work is paid at a higher level than the wages when working under normal conditions.To find out whether your work belongs to the section particularly harmful, you can read the article 147 of the Labour Code.
climate and natural working conditions also greatly affect the wages.To correctly calculate the wages of people who work in harsh natural conditions (in the Far North, for example), using regional coefficient.This factor, in its essence, is premium as a percentage of salary while working in harsh natural conditions in areas equivalent to the climate of the Far North.More details are listed such areas and the amount of factor in article 316 of the Labor Code of the Russian Federation.
Compliance with all rules and regulations payroll is mandatory for all citizens and employees of enterprises in Russia, so if you are still unsure, correctly accrued wages, better read the Labour Code - even the most experienced accountants, this book is a desktopin order to answer your questions about how the wages immediately, without delay.