Salary is the main motivating moment of a person's labor activity. How the employee "gives all the best" in fulfilling his labor duties largely depends on its size. A secondary, but no less important factor is the correctness of its calculation and the fairness of establishing its size in comparison with the remuneration of other employees. For an employer, salary is one of the main items of expenditure. At the same time, expenses that need to be covered periodically and without delay. Moreover, it is necessary to make mandatory deductions from the payroll fund, which are also a significant item of expenditure.

This place of wages in the system of relations between the employee and the employer, as well as the state, requires a careful approach to the establishment of wage systems, both for entrepreneurs and enterprises, as well as for the payment of wages to specific workers. The proposed article will tell you how to do it correctly, what actions should be taken up to this point and what to do so as not to violate the law when calculating wages.

Grounds for calculating and paying wages

The main regulatory act regulating the procedure and conditions is the Labor Code of the Russian Federation. It provides the main key points to consider when setting and paying wages:

• the procedure for determining and the value of the minimum wage,
• constituent elements of wages,
• wage systems,
• order and restrictions on deductions from wages.

In the future, each employer, whether it be an entrepreneur or an organization, determines the main parameters of the remuneration of their employees in local regulations:

• collective agreement,
• salary regulations,
• position on bonuses (motivation).

The amount of remuneration for specific positions is established by the staffing table. And already with a specific employee, his salary is agreed in the employment contract.

Please note: In an employment contract concluded with an employee, the employer must indicate the specific amount of wages (salary, tariff rate) of the employee being hired. Drawing up an agreement without specifying a specific amount of remuneration, for example, only with reference to the staffing table, is illegal (Rostrud Letter No. 395-6-1 of 03/19/2012).

The amounts of wages paid monthly and determined on the basis of the above documents, as well as time sheets, work orders and other documents, are indicated in the payroll.

Components of wages

The remuneration of each employee may depend on the content of the internal local acts of the employer and agreements drawn up in the employment contract. According to labor legislation, the remuneration of a particular employee may consist of the following parts:

• remuneration for work (actual salary, for example),
• compensation payments (additional payments, compensations),
• incentive payments (bonuses, allowances, other remuneration).

As mentioned above, the general conditions for remuneration for work are established by the employer by issuing internal local regulations. A significant part of the salaries of many employees are various additional payments and bonuses.

Additional payments to various categories of employees may be established by internal local acts. The most common grounds for surcharges are:

• for seniority (for those employees who have been working for the employer for a long time),
• for the intensity of work
• for irregular working hours
• for knowledge of foreign languages ​​(naturally, if this knowledge is used in the work).

In some cases, such surcharges common to the entire team are established on the basis of the desire of the employer (his personnel policy), in others, on the basis of the requirements of the law.

Some bonuses may be set as a fixed amount, which will be paid monthly, others as a percentage of salary, or the set amount will be calculated in proportion to the hours worked.

Bonuses play an important role in the payment of wages, and in the motivational policy of employers in relation to their employees. They can also be in the form of a fixed amount or a percentage of salary. As often happens, the employee receives such payments every month in approximately the same amount. In this regard, many employers have introduced the practice of reducing the amount of the monthly bonus in case of dishonest performance by employees of their duties. Such actions of the employer are usually called a fine, although in fact no deductions are made from the employee's salary.

Expert opinion

Roman Efremov

More than 7 years experience. Specialization: labor law, social security law, intellectual property law, civil procedure, criminal law, general theory of law

Forms of wages

The following forms of wages are legally approved:

Time wage
It is calculated based on the hours worked at the established hourly rate. Often this form of earnings is used if:

• the final output does not depend on the employee and his skills, there is a direct relationship between output and the technological process;
• the result of labor cannot be calculated with accuracy (scientists, teachers, civil servants, etc.).

In turn, time wages are classified in two directions:

• simple salary, also called "bare salary", "rate";
• time-bonus earnings, which provides for the possibility of obtaining additional financial preferences, subject to the achievement of a certain result.

piecework salary
Directly depends on the amount of the final product, it is used in situations where the result of labor is closely related to the efforts of the employee himself.

There are such types of piecework wages:

• simple income;
• piece-bonus payment, in which an employee is guaranteed a bonus for achieving certain labor indicators;
• piecework-regressive salary: rare, provides that payment is at one rate for the fulfillment of the set norm, for overfulfillment of the plan, the rate is reduced;
• piecework-progressive earnings: within the framework of the plan, one rate is applied, if the norms are exceeded, payment is made at higher rates;
• lump-sum wages, in this case, the final earnings depend directly on the cost of the work performed. It is used in areas where there is a need to perform certain work.

Earnings can be differentiated depending on the location of the labor object. For the regions of the Far North and areas equated to it, increasing coefficients apply.

Payroll payroll

For most employers, the final document prior to the direct payment of wages is the payroll. Depending on the conditions for the payment of wages and the material equipment of the entrepreneur or legal entity, one of the three statements provided for by regulatory enactments is applied:

Completing the payroll correctly:

• settlement and payment,
• payment,
• calculated.

Employers with a small number of employees use an expense-cash order in their activities. Due to the widespread practice of paying wages to employees' bank cards, the payroll is becoming increasingly popular.

The payroll form is established by Rosstat. A document is drawn up in the employer's accounting department based on the results of work for the month. The basis for filling out the statement is the data of documents on the development and use of working time:

• staff list (contains salaries and tariff rates),
• orders (on hiring, on the establishment of additional payments, on bonuses, vacations, etc.)
• timesheets (with time wages),
• work orders (for piecework wages),
• applications for the use of standard deductions and notices from the IFTS on the application of property and social deductions,
• executive documents (writs of execution, court orders, decisions of bailiffs) with deductions from wages,
• disability sheets.

A statement is drawn up in one copy. Stored after compilation for five years. The person responsible for compiling the statements is (the main one, or the only one in a small enterprise, or an accountant - a calculator in large enterprises, where each accountant has his own specialization). The statement is signed, depending on the form used, by the head, chief accountant, cashier and accountant who compiled the statement.

In the statements on which the issuance of wages (payment and settlement and payment) is made, the signatures of employees who received wages, or records of the deposition of unreceived amounts, are affixed.

The procedure and formulas for calculating wages

Having dealt with the grounds for paying wages, the documents that are used in this case, and the components of remuneration, we will consider the question: how to calculate the salary of an employee. Practitioners, accounting staff, calculators have developed appropriate formulas that allow them to calculate the wages of employees.

So, in particular, the formula for calculating salary according to salary is as follows:

ZP \u003d O / Dr * Do + P-N - U

ZP - salary per month.

Oh, salary.

Dr - working days according to the production calendar.

Until - the days actually worked by the employee.

PND - Bonuses, additional payments, allowances, other incentive and compensation payments. At the same time, such payments can be established both in a fixed amount and depending on the number of days worked in a month.

H - personal income tax. The tax rate is 13% of the payment amount. It is worth noting here that certain categories of citizens are entitled to a tax deduction. And in this case, the payroll tax is not withheld, or withheld from a reduced tax base. For example, if the deduction for a child is 1,000 rubles, then with a monthly salary of 20,000 rubles, the tax will be withheld only from the amount of 19,000 rubles.

Y - hold. Here it is necessary to pay attention that, as a general rule, the amount of deductions from the amount of wages cannot exceed 20%. Special rules are provided, for example, for deductions for several writ of execution - 50%, for deductions for the payment of alimony - 70%.

To calculate wages on piecework wages, a different formula is used:

ZP \u003d C1 * K1 + C2 * K2 + Cn * Kn + P + DV-N - U

The following indicators are added to the explanation of this formula:

C1, C2, Cn - piece rates for the products produced by the employee (product, operation, work, etc.)

K1, K2, Kn - the number of units produced by the worker. For example: 50 cylinders or 70 drilling operations.

DV - additional remuneration that is paid to an employee on piecework wages, for days that are non-working and holidays.

At the same time, pieceworkers can, as can be seen from this formula, be involved both in the performance of one operation (manufacturing of one part) and in several.

From the total amount of wages for the month, it is necessary to deduct the advance payment already received (wages for the first half of the month).

The payroll process is quite complex. The calculator may forget to take into account this or that document, make a mistake in the calculations, and so on. All this can lead to violation of the rights of the employee. To minimize cases of incorrect calculation of payments to employees, the Labor Code of the Russian Federation provides for the obligation of the employer to inform his employees about all components of his salary, their amounts, taxes paid and other deductions. Every month, before the payment of wages, employees must receive a printout of the components of the salary, the so-called "receipt", by which they can check how the salary was calculated and whether it was paid correctly.

The chart of accounts and the Instructions for its use to account for all payments made by the organization to its employees are provided.

Maintaining payroll on account 70

It takes into account all calculations with personnel:

• on wages, including basic and additional wages, as well as incentive and compensation payments;
• for, benefits and compensation;
• on payment of vacation pay and compensation for unused vacation;
• on deductions from wages to compensate for losses from marriage, shortages, theft, damage to material assets, etc.;
• on payment by employees of trade union dues, utilities and other services;
• on the basis of a court decision, etc.

On credit, account 70 entries show the amounts owed by the enterprise/organization to the employee, on debit - a decrease in such debt due to the payment of wages or other amounts due to employees in accordance with the law, or the employee's debt to the enterprise.

Analytical accounts to account 70 can be opened for groups of employees (by departments) and for each employee separately.

The main corresponding accounts to account 70 when calculating salaries are determined by the type of activity of the enterprise (organization):

• in production - (for employees of the main production), (for employees of auxiliary production), 25 (for employees involved in the management and maintenance of workshops and / or sections), 26 (for employees of plant management and specialists), 29 (for employees of service industries and farms);
• in trade and service sector.

When calculating benefits, accounts intended for settlements with extra-budgetary funds are used (). When calculating vacation pay and the amounts of payments for long service, it is used, etc.

All the above accruals are made on the debit of the indicated accounts and on the credit of account 70.

See step-by-step instructions for calculating and paying salaries in 1C 8.3:

Postings: wages accrued

Basic payroll:

Account Dt	Account Kt	Wiring Description	Posting amount	A document base
20 (23, 25, 26, 29)	70	Posting: accrued wages to employees of the main production (auxiliary, service, employees of management and maintenance of shops and the enterprise as a whole)	150000	Help-calculation
44	70	Salaries of employees of a trade or service enterprise are accrued	60000	Help-calculation
69	70	(due to illness, work injury, pregnancy and childbirth, etc.)	20000	Help-calculation
91	70	Salaries were accrued to employees employed in a field of activity that is not related to the usual for the enterprise (for example, maintenance of leased facilities)	30000	Help-calculation, lease agreement
96	70	Payments to employees were accrued at the expense of the reserve for future expenses and payments (vacation pay, remuneration for long service, etc.)	40000	Help-calculation
97	70	Salary accrued to employees engaged in work classified as deferred expenses (development and testing of new products, scientific research, market research, etc.)	35000
99	70	Salaries were accrued to employees of the enterprise engaged in the elimination of the consequences of emergencies, disasters, accidents, natural disasters, etc.	15000	Reference-calculation, act of work performed

An enterprise (organization) in the event of a shortage of funds may partially pay for the work of employees in kind, but such calculations should not exceed 20% of the accrued amount of wages. When wages are paid with products of own production, it is taken into account at market prices in accordance with Art. 40 of the Tax Code of the Russian Federation. Personal income tax and unified social tax from payments in kind to employees is paid on a general basis based on the market value of products or other material assets issued to employees.

How to display the payment of wages, taxes and deductions in transactions

These postings are reflected in the debit of account 70 and the credit of the corresponding accounts. They show a decrease in the organization's debt to employees for wages.

Account Dt	Account Kt	Wiring Description	Posting amount	A document base
70	50	Payroll posting	254500	Settlement and payroll, expenditure cash warrant
70	51	The salary was transferred to the employees' accounts in the bank (bank cards) from the account of the enterprise	50000	Help-calculation, payment order, agreement with the bank
70	68.01	Withheld personal income tax from the salary of employees	45500	Help-calculation
70	71	Withheld from the employee's salary an amount not previously returned to him, issued under the report	2500	employee advance report
70	73	Withheld from the employee the amount of compensation for material damage caused by him	5500
70	75	Acquisition of company shares by employees on account of wages	20000	Statements of employees, decision of the general meeting of shareholders
70	76	Deductions from employees’ salaries in favor of third parties (membership and insurance premiums, alimony, repayment of debts on utility bills, other payments by court order, etc.)	10000	Help-calculation
70	94	The amount of material damage was withheld from the identified perpetrators	5000	Act of internal investigation, order for damages

In accordance with the Labor Code of the Russian Federation, the employer is obliged to pay wages at least twice a month. The amount of the advance should not be less than salaries or tariff rates for the first half of the month worked. The advance payment scheme is shown in fig. one.

Rice. 1. Procedure and terms for advance payment.

Deductions from wages can be made only in cases provided for by law. Art. 138 of the Labor Code of the Russian Federation establishes restrictions on the amount of deductions from wages:

• in standard cases - no more than 20% of the salary;
• in special cases provided for by law, as well as when deducting from an employee's earnings under several executive documents - no more than 50% of wages;
• when an employee is serving correctional labor, paying alimony for minor children, compensating for damage as a result of a crime - no more than 70% of wages.

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 accrue 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: (click to expand)

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, the district coefficient in our example of payroll will be taken 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 payroll for all five employees are summarized in the table below: (click to expand)

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

In the following articles, we will consider how vacation pay is calculated at the enterprise and give examples of calculation.

Video lesson “The procedure for paying wages to employees of the organization”

Video lesson from the teacher of the training center “Accounting and tax accounting for dummies”, chief accountant Gandeva N.V. Click below to watch the video ⇓

2017-11-01

At the end of each month, the accountant must calculate the payroll for each employee of the organization. This must be done by the 10th of the next month. The calculated and accrued salary is subject to payment to employees within the time limits established by the organization's local documents.

You can read more about payroll. In this article, we will focus on the features of payroll calculation - what documents are drawn up, in what sequence the calculation is carried out, what postings should be made in accounting.

Documents for payroll

The calculation can also be carried out using a settlement or payroll statement. has a standard form T-51, settlement and payment -.

The payment of the accrued salary is carried out on the basis of the T-49 payroll or payroll.

The data that will be required for the calculation can be gleaned from the time sheet:

• form T-12 -;
• form T-13 -;
• form according to OKUD 0504421 - .

Calculation steps

1.Payroll, according to hours worked.

Based on the received time sheet, the accountant determines how many working days, holidays, weekends were worked, how much each employee had overtime, night shifts, whether there were absenteeism, vacation, sick leave, business trip in the calculated months. Based on these data, the accountant calculates the salary.

To determine the salary part of the salary, the salary is multiplied by the days worked completely and divided by the total number of days.

For example, in August 2015, an employee worked 16 days, the remaining 5 days the employee was sick. If the salary for a fully worked month is 30,000 rubles, then his salary for August will be = 30,000 * 16/21 = 22,857 rubles.

2. Determination of additional payments

The amount of all accruals to the employee is reflected in the posting D20, 23 (44) K70.

Account 20 is used if wages are accrued to employees of the main production.

Account 23 - when calculating wages for employees of auxiliary production.

Account 44 - when calculating salaries for employees of a trading enterprise.

Account 70 - is intended to reflect all settlements with personnel for wages.

3. Determination of due tax deductions

An employee has the right to receive a standard tax deduction - a certain amount by which accrued wages can be reduced when calculating personal income tax.

Existing standard deductions:

• for children - 1400 rubles. for the first child, 1400 rubles - for the second, 3000 rubles. - on the third and following;
• 3000 rub. - veterans of the Second World War, disabled servicemen, persons who have contact with radiation, nuclear power plants, nuclear tests (clause 1 of article 218 of the Tax Code of the Russian Federation);
• 500 rub. - participants in the Second World War, disabled people and a number of other citizens (clause 2 of article 218 of the Tax Code of the Russian Federation).

The accountant must determine what deductions are due to the employee. The deduction for children is provided only if there is an application from the employee with supporting documents.

The right to receive other deductions must also be documented. If one person is entitled to two deductions at once - 500 and 3000, then the larger one is applied.

4. Withholding personal income tax

Personal income tax is a tax on personal income, which should be withheld from the total accrued salary, reduced by the amount of the standard tax deductions required. Income tax is withheld at a rate of 13%. The employee receives a salary reduced by income tax.

Thus, the employer acts as a tax agent for the payment of personal income tax (withholds and pays to the tax office), but the tax is withheld from the amount of the employee's salary.

The calculated amount of income tax is charged for payment by posting: D70 K68. VAT.

Account 68 is intended for accounting for taxes and fees, payment is reflected on its debit, and accrual on credit. A separate sub-account is opened for each tax.

5. Calculation of insurance premiums

From the total amount of accrued wages, you need to calculate insurance premiums to extra-budgetary funds. Unlike income tax, insurance premiums are paid at the expense of the employer.

In 2015, the following insurance premium rates were established:

• 22% - to the Pension Fund of Russia;
• 2.9% - to the Social Insurance Fund;
• 5.1% - to the Compulsory Medical Insurance Fund.

However, there are certain limitations:

• if the total salary of an employee, calculated on an accrual basis from the beginning of the year, in some month exceeds 710,000 rubles, then the rate in the Pension Fund of the Russian Federation is reduced to 10% from the excess amount;
• if the total salary of an employee, calculated on an accrual basis from the beginning of the year, in some month exceeds 670,000 rubles, then there is no need to pay a contribution to the FSS from the excess amount.

Since 2015, no restrictions have been provided for contributions to the FFOMS.

Insurance premiums payable by posting are accrued - D20, 23 (44) K69.

Account 69 - is intended for accounting of accrued and paid insurance premiums.

6. Deductions from wages

From the accrued salary, reduced by the amount of personal income tax, you must also withhold the accrued and previously issued advance. The Labor Code of the Russian Federation obliges the employer to pay salaries twice a month, so the employee first receives an advance payment, after which the remainder of the salary.

In addition to the advance payment, deductions must also be made from the salary on writ of execution (if any), alimony (if the employee is a payer of alimony), and compensation for material damage.

As a rule, you cannot deduct more than 20 percent of your salary. In some cases, by court decision, the percentage of deduction can be 50 or 70 of the salary.

7. Calculation of wages due for payment

After all the steps indicated above are completed, it is necessary to subtract all deductions from the total accrued salary, it is this amount that is payable to the employee in his hands.

If for previous periods the employee or employer has a debt, then it must also be taken into account in the current calculation.

Payment of wages in cash is reflected in posting D70 K50, non-cash money - D70 K51.

When paying, the employer must present the employee with a breakdown of the contents of the salary.

Payroll transactions

During the calculation, the accountant must perform the following postings:

the name of the operation	Debit	Credit
Salary accrued sq. employees of a trading company	44	70
Salary accrued sq. employees of the main production	20	70
Salary accrued sq. auxiliary production workers	23	70
Salary paid. sq. from the cash register	70	50
Salary listed. sq. to the employee's account	70	51
Withheld personal income tax from zar. sq.	70	68.NDFL
Insurance contributions accrued to off-budget funds	44, 22, 23	69

Didn't find the answer to your question in the article?

By getting a job, a person plans to receive a reward. Its size is negotiated at the interview and fixed in the provisions of the employment contract. Imagine the surprise of a specialist when he realizes that the actual calculation of wages differs from the calculations made by him in his mind. In order not to make a mistake and always be able to control the actions of the accounting department, you need to know the existing rules and nuances of the calculation.

Legislative basis for wages

The procedure for paying, calculating wages to employees is regulated by the Labor Code of the Russian Federation. According to its provisions, the company is obliged to transfer income to hired personnel twice a month. Failure to comply with this rule will result in administrative fines.

The first part - an advance, is set in the form of a fixed percentage of the salary prescribed in the specialist's labor contract. How much will go to pay in advance is determined by the company's internal acts or collective agreements.

The second part - the balance, is transferred to specialists based on the results of the worked month. Personal income tax is withheld from it at a rate of 13%. The insurance premiums that the employer is required to calculate do not affect the amount received by employees on hand.

Payroll and its procedure is open information. If the amount received confuses the employee, he has the right to contact the accounting department for clarification.

What determines the size of the salary?

Today it is a common misconception that salary and salary are the names of the same phenomenon. In practice, the difference is significant: the salary is fixed in the employment contract, and the amount given "in hand" can be more or less, depending on the circumstances.

• the amount of personal income tax 13%, which is levied on the labor income of specialists;
• advance payment, by the amount of which the second part of the specialist's salary is reduced;
• receiving bonuses and other forms of monetary incentives;
• increasing coefficients, for example, used for the regions of the Far North and equated to them;
• alimony withheld from the citizen's earnings;
• reduction of amounts due due to vacation days taken at one's own expense, etc.

In order to calculate wages in accordance with the requirements of the law, the accountant takes into consideration all of the listed factors that increase or decrease the amount of labor income.

How is the monthly salary calculated?

There are three components to take into account when calculating payroll:

• salary (O);
• income tax (N);
• the number of days actually worked (Before);
• the number of working days of the month according to the production calendar (Dr).

Salary \u003d O * Before / Dr - N.

N \u003d O * Do / Dr * 0.13, where 0.13 is the personal income tax rate.

Such a simple calculator is suitable for a situation where there are no bonuses, allowances, and increasing coefficients.

Example 1

There are 22 working days in a month, specialist Sidorov I. did not take time off at his own expense, his salary, according to the provisions of the labor contract, is 50 thousand rubles. How is the payroll formula applicable in a particular case?

Substitute the data in the formula-calculator:

Amount on hand \u003d 50,000 * 22/22 - 50,000 * 0.13 \u003d 43,500 rubles.

Example 2

Let's change the conditions of the original problem. Suppose, in a month with 22 working days, Sidorov took three days off at his own expense. What will the salary calculation for an incomplete month look like?

The due salary is calculated as follows:

Amount on hand \u003d 50,000 * 19/22 - 50,000 * 19/22 * 0.13 \u003d 37,568.18 rubles.

If a specialist is entitled to monthly bonuses, the salary accrual calculator will take these amounts into account: they will increase the payout. If an employee receives tax deductions (for example, in connection with the presence of minor children), they reduce the basis for determining income tax.

How to calculate the salary of a soldier

If civilian workers are due a salary, then military personnel are entitled to allowances. Its size depends on the following factors:

• positions;
• ranks;
• the period of performance of military duties;
• terms of service.

The peculiarity of the procedure for calculating military pay is that two salaries are summed up: laid down by rank and by position. Income is subject to personal income tax at a rate of 13%, insurance premiums are calculated from them. If a citizen is entitled to tax deductions, they are taken into account.

The calculator used to calculate payments to the military assumes that:

1. the salary for the title and for the position is summed up;
2. the due allowances are added to it (for example, for difficult conditions of service).

From the amount received, income tax is deducted, determined taking into account the due deductions.

What is the thirteenth salary?

According to the provisions of the Labor Code of the Russian Federation, the employer is free to choose ways to reward specialists for work. The form depends on the wishes of the management, the “arsenal” is diverse: from the presentation of a diploma to the payment of a millionth bonus. How to proceed is up to management.

• Salary payment

This is the thirteenth salary - according to the results of the year, the “extra” salary is transferred to the specialist. Its amount depends on the position held, does not vary in proportion to the results of labor activity.

• Fixed amount

A management order on bonuses is issued, according to which the bonus is charged in a fixed amount. "Calculator" is reflected in the document. For example, ordinary specialists are entitled to 20 thousand rubles, top managers - 50 thousand rubles.

• Salary pro rata calculation

The payroll formula is complemented by a company-specific bonus determination algorithm. For example, with 100% results, the specialist is entitled to 100% of the salary, with satisfactory performance of duties - 70%, with unsatisfactory performance - 50%. The "rules of the game" are individual for the organization and are fixed by the order of the management.

Should I trust the salary calculated by the accounting department?

The management of the enterprise is obliged to inform hired specialists about all accruals and deductions made, wagging on the amount handed out. The procedure for calculating wages is usually reflected in special sheets - "calculations" provided to staff.

To understand how much you are entitled to for the month worked, ask the accountant for data, read the algorithm and study the example of payroll. Watch out for the factors that affect your final payroll and plug the numbers into the formula.

Compare two results: yours and the employer's. If there is a discrepancy, ask the accountant to walk you through the calculation steps. He will explain to you how the amounts were calculated, and it will become clear who made the mistake and whether the employee’s doubts are groundless.