How to calculate wages by hour based on salary?

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Since salary is a separate type of remuneration for an employee of an organization for the time or labor efforts he spent during the period of work, the definition of such remuneration is determined by the framework of the law. You cannot calculate an employee’s salary as you please. It is necessary to take into account not only the figures specified in the employee’s employment contract, but also the norms for compensation of expended resources stipulated by the labor code.

When calculating salaries, several factors are taken into account, the priority of which is determined by the rules of the company itself. In this case, the order of remuneration is taken into account: temporary resources, incentives for performing additional workload, compensation for any inconvenience during the performance of work duties, various bonuses. But in addition to accruals during the determination of wages, deductions can also be made: tax penalties, penalties, withholding of payments. Whatever the criteria and factors for determining wages, all of them must be recorded in a regulated document.

Knowledge of the formulas and criteria for determining wages is also necessary because not all factors are prescribed in the legislation. The Labor Code specifies only mandatory rules within which you should navigate when making calculations. As a rule, the paid salary is also formed within the framework of a specific established system, which was determined by the owner of the organization. It is precisely according to this system that the calculation formula will depend.

Types of wages

The main factor used for calculation is the working time sheet. Often the calculation is carried out not by the head of the organization himself, but by a specialist accountant who navigates the framework of regulatory and private documents. The most common list of documents that may be involved in determining wages is the following:

• Collective agreement of the organization.
• Established work schedule for the company.
• Internal Labor Code.
• Rules and regulations on material remuneration and incentives.
• Contract of employment.
• Other local regulations of the organization.

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

In the case of calculating wages based on temporary resources, the employee will receive a salary that corresponds to his job responsibilities and is stated in the employment document. In this case, the salary amount is fixed in advance and established in the staffing table. Payroll may include unscheduled bonuses and additional remuneration. Such rewards may be payments for the employee’s length of service, effectiveness and efficiency during the performance of job duties.

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

The wage payment interval can be determined in two ways, but they should not violate the rule of two times a month.

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

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

Other payment systems and their calculations

Depending on the specifics of the work, payment may be:

• Chord. Often used when paying for the work of a team. In this case, the wages of the team as a whole are calculated and given to the foreman. The workers divide the received amount among themselves according to the agreement existing in their brigade.
• Payment based on bonuses or interest. A bonus or commission system is used for employees on whom the company's revenue depends (see also what is revenue). Quite often it is applied to sales consultants and managers. There is a constant, fixed rate and percentage of sales.
• Shift work. The shift method of work provides for payment in accordance with the employment contract - that is, time-based or for completed volumes of work. In this case, percentage bonuses may be calculated for difficult working conditions. For days off on non-working days and holidays, pay is calculated in the amount of at least one daily or hourly rate on top of the salary. In addition, a bonus is paid for shift work from 30% to 75% of the monthly salary. The interest rate depends on the region in which the work takes place. For example, Ivan Petrovich works on a rotational basis. His monthly rate is 12,000 rubles, the bonus for work in this region is 50% of the salary (O). Thus, his salary will be 12,000 + 50% O = 12,000 + 6,000 = 18,000 rubles per month of work.

Mandatory documents

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

• An employment contract under which the amount of salary and the time of payment of an advance or part of the salary will be fixed.
• A document in the form of an order to hire an employee. Such a document is necessary because it must record: the amount of the employee’s salary, possible additional payments, as well as the start and end dates of the employee’s work.
• Time sheet.
• In the case of piecework wages, a corresponding document is also required. These documents can be in the form of acts of completed work.
• Additional orders on remuneration or discipline of an employee.
• Other additional documents that may influence the formation of an employee’s salary.

The variable selection of documents for specific requirements may include the following:

• Automated accounting based on working time sheets. This package of documents is determined for the use of automated recording of the presence of employees at the workplace. Also, this time sheet is often used in companies with installed reading systems that record the time an employee arrives and leaves the company’s location.
• Calculation of wages based on working time sheets. This is a single document that indicates the very fact of the employee’s performance of official duties. This method is used in accounting payment calculations.
• Payroll payroll. This method of salary calculation is used in the application of the document form T-49. If salaries are paid to bank cards, then the T-51 document form is used.
• Calculation report on the provision of leave. This type of settlement document is generated when it is necessary to calculate vacation payments to an employee.
• Payment document resulting from termination of an employment contract. This type of document is generated when it is necessary to calculate the amount of payment upon dismissal in order to take into account all unused payments of the employee during his employment. Such payments may include unused vacation pay, sick leave and other bonuses during the dismissal of an employee.
• Personal account. This type of documentation is necessary when you need to create a systematic record of all data on wages that were accrued or withheld for the calendar year.
• Employment invoice. This type of document is generated when hiring for a position is due only to the need to perform some specific work for a limited period.

Law and minimum hourly wage in 2021

Legal topics are very complex, but in this article we will try to answer the question “The law and the minimum hourly wage in 2021.” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

Recording of working hours is mandatory, no matter how the payment of remuneration for labor is organized. But in some systems it is precisely this that is the determining factor that affects the amount of money earned and the features of their accrual.

Minimum Hourly Wage in 2021

A group of deputies introduced bill No. 393-7 to the State Duma on amending certain legislative acts in terms of establishing the minimum hourly wage, as well as establishing the minimum wage used for the purposes of compulsory social insurance, not lower than the subsistence level for the working population as a whole in the Russian Federation.

Hourly form of remuneration

We must also not forget that the minimum wage is the money an employee receives for a fully worked month. And if he was sick, was on vacation at his own expense, or simply works part-time, including as a part-time worker, then the monthly payment will be lower than the minimum wage.

If we take as a basis the unified form T-3, put into circulation by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1, the hourly rate should be indicated in column 5 “Tariff rate (salary), etc., rubles,” and in column 10 “Notes » register “Hourly wages” with reference to the normative act establishing the payment system.

• workers with an uneven workload involved in performing work at a specific facility;
• workers whose working hours cannot be regulated (for example, teachers who teach additional classes in educational institutions);
• employees employed on a flexible schedule;
• workers whose labor productivity is very difficult to determine.

Salary payment

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

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

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

Salary wages are also called time-based wages. It is believed that payment can be set at a tariff rate, which can be daily or hourly.

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

Salary depends on the amount accrued for the month worked. Days worked are recorded in the worksheet. The employee's rate is recorded in the document as the daily tariff rate.

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

The norm is the number of days in the past month. It is a fact that the days already worked by the employee are recorded.

All these formulas take into account salaries, which do not include various bonuses or additional payments. The employee’s entire salary must be transferred either to a bank card or given in cash at the cash desk.

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

Calculation of hourly tariff rates using illustrative examples

The tariff rate is a constant component of an employee’s salary, as opposed to a variable component - bonuses, compensation, allowances and additional payments.

Based on the tariff rate (salary), the salary paid to the employee for performing a certain amount of labor duties (labor standards) at a specified time is calculated. This type of payment is fixed and is the minimum guaranteed amount accrued for work. It is fixed as required by law in the employment contract, along with other conditions.

Tariff rates, depending on the time period, are divided into monthly, daily and hourly.

What might it be needed for?

May be needed for:

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Calculation of the hourly tariff rate is necessary for cumulative recording of working hours.

Moreover, each employee has a work schedule and an hourly rate that he must work within a certain period of time. Schedules and standards are reflected in the production calendar .

Working time in such a schedule is measured in hours, so it is most convenient to calculate the minimum wage for labor exactly per hour.

In the event that an employee has exceeded his quota (worked more hours), it is necessary to calculate the hourly tariff rate and make appropriate additional payments.

Depending on the standard working hours per month

The formula used is:

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T/h = monthly tariff rate: standard hours (per month)

The norm of hours per month must be taken from the production calendar.

Example:

Inshina N.N. works at JSC Topol as a salesperson on a shift schedule. The salary per month is 20,000 rubles. The production calendar indicates the hourly rate per month - 160 hours. In October 2015, she worked 166 hours.

In order to calculate wages, it is necessary to take into account overtime.

1. First, the hourly rate is calculated using the formula: 20,000 rubles: 160 hours = 125 rubles per hour.
2. We calculate the overtime: 166 – 160 = 6 hours.

For these six hours worked overtime, Inshina must receive a salary supplement. According to labor legislation, the first two hours of overtime are paid with a coefficient of 1.5, subsequent ones - at double the rate:

125 rubles × 2 × 1.5 + 125 rubles × 4 × 2 = 375 rubles. + 1000 rub. — amount of overtime pay. We add them to the salary and get Inshina’s salary for October: 20,000 + 1375 = 21,375 rubles.

If for one reason or another an employee has worked fewer hours than normal, the daily work rate is calculated and multiplied by the number of hours worked.

Example:

Kulagin K.K, working on a shift schedule, has a salary of 15,000 monthly. In June, its norm is 150 hours. He worked 147 hours this month.

In order to calculate salaries, the accountant makes calculations:

1. Determines the hourly tariff rate: 15,000 rubles: 150 hours = 100 rubles/hour.
2. Now you should simply multiply the resulting amount by the number of hours actually worked: 100 rubles/hour * 147 = 14,700 rubles.

This is a fairly simple calculation, however, it has a drawback. The tariff rate depends on the hourly rate, which may be different every month. And the lower the standard hours, the higher the hourly rate will be. It turns out that the employee worked less in one month than in another, but will receive a salary higher than in the month in which he worked more.

Example:

Savushkin L.L. works as a security guard. He has a variable work schedule. His salary is 19,000 rubles per month. In accordance with the production calendar, in February the standard hours are 150, in March - 155 hours. In February, Savushkin worked 149 hours, in March - 151 hours.

Salary for February will be equal to:

1. We determine the hourly tariff rate: 19,000 rubles: 150 hours = 126.66 rubles per hour.
2. We multiply the result by the time worked: 126.66 rubles/hour * 149 hours = 18872 rubles 34 kopecks.

Salary in March:

1. Hourly rate: 19,000 rubles: 155 hours = 122.58 rubles/hour
2. 22.58 rubles/hour * 151 hours = 18509 rubles 58 kopecks.

It turns out that Savushkin actually worked two hours less in February than in March, but his salary was 362 rubles 76 kopecks.

Depending on the average monthly number of working hours per year

The formula used is:

T/h = tariff rate per month / standard working hours per year: 12 months

Standard working hours are also taken from the production calendar.

Example:

1. We calculate the tariff rate per hour using the formula: 21,000 rubles / 1,890 hours: 12 months = 133 rubles 33 kopecks.
2. We determine the salary for July: 133.33 rubles * 120 hours = 15999 rubles 60 kopecks.

This calculation method allows you not to calculate the hourly rate monthly, but only once a year. And it will not change all this time. So the employee will receive an amount directly dependent on the amount of time actually worked.

Example:

Watchman Kravtsov P.P. works in shifts. His salary is 12,000 rubles per month. In 2015, the watchman worked 120 hours in March, 130 hours in April, and 110 hours in May. The standard working time for 2015 is 1800 hours.

To calculate wages for each month, you need to find out the hourly rate: 2000 rubles / 1800 hours: 12 months = 80 rubles / hour

Total to be accrued:

1. 120 hours * 80 rubles/hour = 9600 rubles in March.
2. 130 hours * 80 rubles/hour = 10,400 rubles in April.
3. 110 hours * 80 rubles/hour = 8800 rubles in May.

Sometimes an employee cannot work the quota established at the enterprise for good reasons.

Then the hourly rate should be calculated as follows: the rate during the accounting period should be reduced by the number of days that the employee was absent.

Example:

Kovaleva A.M. works as an operator in the company. Her work schedule is variable, her salary is 20,000 rubles, the monthly norm is 158 hours. In March 2016, Kovaleva did not work 18 hours of normal work because she was on sick leave.

When calculating the hourly rate, the rate should be reduced by 18 hours:

20,000 rubles: 140 hours (158-18) = 142.85 rubles/hour.

Calculating the hourly rate is necessary for many calculations. More and more organizations are leaning in favor of the second method of calculation. This is necessarily reflected in local regulations.

Source: https://zakonguru.com/trudovoe/oplata/zarplata/kak-rasschitat-tarifnuyu-chasovuyu-stavku.html

Average monthly labor calculation

There are many reasons why employers choose average monthly salary calculation. Often the main factors include:

• Calculation of vacation pay. Compensation for unused funds that were intended for the employee during vacation.
• Additional payments while maintaining the employee’s basic fixed rate.
• Payment for the employee's working time spent on downtime due to the fault of the employer.
• Compensation in case of staff reduction and termination of an employee’s employment contract. Funds are compensated on the occasion of weekend benefits.
• Compensation for employee disability.
• Compensation for employee travel time.

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

• Local material payment in the form of assistance. This payment is relevant during the period of sick leave or vacation pay.
• Reimbursement of funds for the costs of food, travel, housing and communal services.
• Compensation of funds in case of maternity leave for the period of the beginning of motherhood and temporary incapacity for work in this regard.
• Allowance for caring for a child under 1.5-3 years of age.
• Financial benefit for funeral.

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

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

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

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

Wed salary = payment for a certain period/time worked.

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

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

To calculate the average daily salary, you need to use the following formula:

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

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

If an employee is dismissed, compensation for unworked or unused vacation periods must be added to his salary. In this case, the average monthly salary is replaced by calculating the total time worked.

Payroll calculation procedure

If the enterprise uses a salary calculation system, then the salary of a particular employee is calculated using the formula C = O * Chf / Chn, where O is the monthly salary, Chn is the number of working hours in a given month according to the norm, Chf is the number of hours actually worked.

First you need to determine the norm of working hours per month using the formula Chn = N * Dm / Dn – Chp, where Dm is the number of working days in a given month, Dn is the number of working days in a week, and N is the length of the working week in hours, which is determined by the working hours contract and is limited to 40 hours (Article 91 of the Labor Code of the Russian Federation), and for certain professions the working week can be shortened - for example, for teachers the working week lasts 36 hours.

Chp – the number of pre-holiday days in a given month, since the pre-holiday shift lasts an hour shorter. When calculating the number of emergency situations, you need to take into account holidays in the next billing month, for example, there are no public holidays in April, but the working day on April 30 will be shortened by an hour due to the upcoming May holidays.

Example 1. An employee has a monthly salary of 20,000 rubles and a standard five-day working week; in February, the employee took half a shift (4 hours) at his own expense twice. In February there are 20 working days and one pre-holiday, which means that the number of working hours according to the norm is 40 * 20 / 5 – 1 = 159 hours. The number of hours actually worked is less than the norm by 2 * 4 = 8 hours. The salary is 20,000 * (159 – / 159 = 18,993.71 rubles.

Hourly payment

If a time-based tariff payment system is used, then to calculate wages by the hour, the formula C = Tch * H is used, where Tch is the tariff rate per hour of work in rubles, H is the number of hours worked in a given month. Time-based payment in its pure form is rarely used; in most cases, enterprises introduce bonuses, which are reduced for reducing the number of hours worked below the norm (for example, due to absenteeism) and increased during overtime.

It is important to note that the rate for overtime during the first two hours after the end of the shift must be at least 150% of the basic rate, and for overtime over 2 hours - at least 200% of the base rate for each hour of overtime starting from the third. The rate for work on weekends and holidays is also 200% of the basic hourly rate.

The rate for night shifts from 10 p.m. to 6 a.m. must be at least 120% of the standard rate, according to Government Resolution No. 554.

Example 2. The tariff rate of a watchman working according to the railway schedule is 150 rubles per hour. In February, the employee was late after his shift 2 times - once for an hour, another time for 3 hours. The number of shifts for February is 14, of which 7 are night shifts. The night shift lasts from 20.00 to 8 am, including an hour break for lunch.

The number of daily working hours according to the norm: 7 * 11 + 7 * 4 = 77 + 28 = 105 hours (of which 28 hours are part of the night shifts, not included in the period from 22 to 6 am). Number of night working hours according to the norm: 7 * 7 = 49. Number of hours at the rate of 150% - 3 hours, at the rate of 200% - 1 hour.

The salary is equal to:

150 * 105 + 150 * 49 * 120% + 150 * 3 * 150% + 150 * 1 * 200% = 15750 + 8820 + 675 + 300 = 25545 rubles.

It is necessary to take into account that the employer will withhold a tax of 13% from the final calculated monthly salary amount.

Daily salary calculation

The daily salary is calculated when determining the amount of vacation, sick leave or maternity pay, as well as when paying for additional shifts. Convenient to use when calculating wages in the absence of part-time work and overtime.

The formula for calculating the daily salary at an hourly tariff rate: Sd = Tch * H / D, where Tch is the hourly rate, H is the number of hours worked in a given month, D is the number of days worked.

Example 3. A watchman worked 155 hours in a five-day work week in February, taking one day at his own expense. The watchman's tariff rate is 200 rubles per hour.

The daily salary is: 200 * 155 / (20 – 1) = 1631.58 rubles.

With a salary system, the daily salary is calculated as follows: Sd = O / Dn, where O is the salary, and Dn is the number of working days in a given month according to the norm. If the number of shifts worked in a month (Df) differs from the required number (Dn), then the salary is calculated as C = O * Df / Dn.

You can view an online calculator for calculating monthly salary by number of working days

To calculate wages with an hourly rate, you need to multiply the rate and the number of hours actually worked, taking into account the excess tariff for overtime and bonuses, and to determine the daily or hourly salary with a salary system, you need to divide the salary by the number of days or hours worked in the month.

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