How to determine the salary for public sector employees

How often to calculate and pay salaries

Salary is the amount a person earned in a particular month. Basically, salaries are calculated at the end of each month. But wages must be paid at least once every half month (Article 136 of the Labor Code of the Russian Federation). To do this, the monthly amount is divided into two parts. The first is given to employees before the end of the month, that is, in advance. The second part is after the end of the month, when the final salary amount will be known.

The employer has the right to approve its own dates for issuing advance payments and salaries. For example, you can transfer an advance on the 25th of each month, and a salary on the 10th of the month that follows the worked day. The main thing is to pay the money no later than 15 calendar days from the end date of the period for which it was accrued. It is also important to record the dates for issuing advance payments and salaries in the director’s order or in another internal document and strictly observe them. If the day of payment of an advance or salary falls on a weekend or holiday, then the money must be transferred the day before.

What information is needed to calculate payroll?

To calculate an employee’s salary for the past month, you need to know:

• the employee’s salary or tariff rate;
• what kind of remuneration system is established for the employee - time-based or piece-rate;
• how much time the employee worked during the month using a time-based payment system. If the payment system is piecework, then in what volume the employee produced products or provided services.
• For a newly hired employee, you also need to know the date on which he started working. And for a dismissed employee - the date from which he stopped working.

What you need to know to correctly calculate wages

When applying for a job, the applicant must negotiate the salary amount with the employer.
And when an employee hears the amount, he does not think that in reality the payments will be different. The amount that is agreed upon during employment is the salary (fixed wage). It will be reflected in the employment contract. But how much an employee will receive depends on many factors. Read more about the differences between salary and salary in the article

Here's what to take into account:

• Income tax is deducted from the employee's funds, while the employer makes insurance contributions from his own funds.
• The employee can receive an advance.
• An employee may have obligations to pay alimony or other payments under writs of execution.
• Supplements and coefficients may be applied to the employee’s salary; he may be awarded a bonus and other additional payments.

All these factors either increase take-home pay or decrease it. If you forget about them, you cannot correctly calculate the amount to be paid.

Can the salary be less than the minimum wage? The answer is here

How to calculate wages using a salary system

With a salary system, the employee receives a salary - a fixed amount of money for the month worked. If the month is not fully worked, then a portion of the salary is paid, proportional to the time actually worked.

Let's look at an example.

Administrator Alena's salary is 45,000 rubles.

She did not work the entire month of November: from the 12th to the 18th, Alena was on vacation, and from November 27th to 30th she took sick leave.

According to the time sheet, the employee was on duty for 12 working days. There are a total of 21 working days in November. Thus, Alena’s salary for November, not counting vacation pay and sick pay, amounted to 25,714 rubles (45,000 / 21×12).

Basic calculation formula

The basic formula for calculating wages based on salary is:

Using the basic formula, you can calculate the salary if in the billing month the employee does not receive bonuses and other payments in addition to the salary.

We will demonstrate the calculation of salary based on an example.

Employees of Kornet LLC work on a five-day basis. The salary regulations of Kornet LLC indicate that the company's employees are paid a monthly bonus in the amount of 15% of the salary. But there is a limitation: the bonus is not paid if the employee did not fulfill the production plan in the billing month and/or received a disciplinary sanction.

Janitor Samoilov P.G. received a reprimand in January 2021 for absenteeism. As a result, out of 15 working days in January (according to the production calendar for a five-day working week), he worked only 14. His salary, according to the staffing schedule approved for 2021, is 16,250 rubles.

Considering that in the billing month P. G. Samoilov is not paid any additional amounts of an incentive or compensation nature, the basic formula can be used to calculate wages:

Salary = 16,250 rub. / 15 days × 14 days = 15,166.66 rub.

In this amount, P. G. Samoilov’s salary will be accrued for January 2021.

The basic formula cannot always be used. Typically, company employees are paid not in the amount of a “bare” salary, but with additional payments. Then the formula for calculating wages is used differently.

How to calculate wages using a tariff system of remuneration

With a tariff system of remuneration, the employee is paid for the number of hours or days actually worked, based on the tariff. For night work - from 10 pm to 6 am - an additional payment of at least 20% is required. And if the shift falls on a holiday, then the payment should be at least double the amount.

Let's look at an example.

For the waiter Maxim, the tariff rate is set at 300 rubles per hour.

In February he worked 7 shifts of 24 hours. That is, in fact, 168 hours, of which 56 hours are at night.

• Let's multiply 168 hours by 300 rubles, we get 50,400.
• Let's multiply 56 hours by 300 rubles and 20%, and we get 3360.
• Let's add 50,400 and 3,360.

So, Maxim’s salary for February was 53,760 rubles.

Examples of calculating wages in individual cases

In a commercial organization, dispatchers have a shift work schedule with summarized working hours.
The accounting period is six months. Will it be legal to transfer these workers from payment at official salaries to payment at hourly rates?
Legal. In accordance with Art. 61 of the Labor Code of the Republic of Belarus (hereinafter referred to as the Labor Code), remuneration of workers is made on the basis of hourly and (or) monthly tariff rates (salaries) determined in a collective agreement, agreement or by the employer, and in budgetary organizations and other organizations receiving subsidies, whose employees equalized in terms of remuneration to employees of budgetary organizations - by the Government of the Republic of Belarus or an agency authorized by it. In this case, monthly tariff rates (salaries) are applied when calculating wages to an employee if he has worked a full calendar month, as well as when calculating hourly tariff rates. The hourly tariff rate (salary) for remuneration is applied if the calendar month is not fully worked or if the working time is part-time.

When recording working hours in aggregate, both hourly and monthly tariff rates are applied when paying for labor. The hourly tariff rate, taking into account the working time actually worked in each reporting month, forms the tariff rate (salary).

The monthly tariff rate forms the tariff rate (salary) regardless of the working time actually worked in each reporting month (provided that the working time planned in the work schedule (shift) is fully worked out). With this payment option, hourly tariff rates are applied in cases where the employee was absent for one reason or another and did not work out the full working hours planned for him in the work schedule (shift).

For a group II disabled person, MREC assigned work lasting no more than 4 hours a day.
What the employee must establish:

• 0.5 rates and wages of 50%?
• full salary with actual working hours of 4 hours a day?

In this case, the employee should set part-time working hours and make payment based on the actual working hours, taking into account the hourly wage rate for reduced working hours.
For reference
In accordance with clause 2 of part two of Art.
289 of the Labor Code, the employer, in accordance with individual rehabilitation programs for disabled people, is obliged to establish a part-time working day or part-time working week. According to Art. 287 of the Labor Code for disabled people of groups I and II establishes a reduced working time of no more than 35 hours per week. At the same time, their wages are paid in the same amount as the wages of workers in the corresponding professions and positions at the full standard working time. The working time of 4 hours, established for a disabled person of group II in accordance with the individual rehabilitation program, is part-time working time.

At the same time, according to Art. 290 of the Labor Code, remuneration for part-time workers is made in proportion to the time worked (with a time-based form of remuneration) or depending on output (with a piece-rate form of remuneration). This rule applies incl. and for disabled people.

Thus, the employee specified in the question in the employment agreement (contract) must be established part-time, and wages must be paid based on the size of the hourly tariff rate, calculated on the basis of the monthly tariff rate (salary) for his position and the monthly working time standard established for reduced working hours (35 hours per week).

Example

The official salary of an employee who is a disabled person of group II is 400 rubles. In accordance with the individual rehabilitation program, the employee is assigned a 4-hour working day in a 5-day working week. Taking this into account, a change is made to the terms of the employee’s employment contract in terms of establishing part-time working hours in the form of a part-time working day. The working time fund, for example, in February 2021 with a 35-hour work week is 140 hours. The employee worked 80 hours in the reporting month (4 hours × 20 days). The hourly wage rate for an employee who is a disabled person of group II is 2.86 rubles. (400 / 140). The employee's salary amount will be 228.80 rubles. (2.86 × 80).

Let us note that there are no grounds to pay this employee based on 50% of the salary, since in accordance with Art. 61 of the Labor Code, workers are paid on the basis of hourly and (or) monthly tariff rates (salaries) determined in a collective agreement, agreement or by the employer, and not as a percentage of the full rate.

The dispatcher of a commercial organization has a summarized recording of working time with an accounting period of a quarter.
For this employee, according to the work schedule for the first quarter of 2021, the following working hours are established: in January - 188 hours, incl. 20 holiday hours, February – 168 hours, March – 180 hours, incl. 12 o'clock holidays. The estimated norm according to the production calendar is: in January - 168 hours, in February - 160 hours, in March - 159 hours. In fact, the dispatcher worked and was paid: in January - 188 hours, incl. 20 hours of holidays, in February - 120 hours, and the employee was paid a certificate of incapacity for work for 48 hours, in March - 180 hours, incl. 12 hours of holidays (of which 4 hours in excess of the monthly time limit are paid in the amount of 200% and 8 hours within the monthly time limit are paid in the amount of 100%). The dispatcher is paid on the basis of the monthly official salary. How to correctly calculate the amount of overtime work for a dispatcher for the first quarter of 2021?
In this example, there are violations when planning working hours and when calculating the dispatcher’s wages. In particular, in accordance with part three of Art. 126 of the Labor Code, the sum of working hours according to the work schedule (shift) for the accounting period should not exceed the standard hours for this period, calculated in accordance with Art. 112-117 TK. Consequently, in the first quarter of 2021, the dispatcher needs to plan a number of hours equal to the calculated standard of working time according to the production calendar of a 5-day work week - 487 hours.

Taking into account the above, the planned working time in the work schedule (shift) and the distribution of working time by calendar months is the standard working time for the employee. The calculated norm of working time of the production calendar for the months of the first quarter (168, 160 and 159, respectively) is not the norm for an employee who has a summarized recording of working time.

As can be seen from the dispatcher's work schedule, he is scheduled for 536 hours. Taking this into account, we will assume that, for example, in January the dispatcher’s working hours will be 188 hours, in February – 168 hours, in March – 131 hours. Total 487 hours.

Thus, in January, the dispatcher’s salary should be calculated based on the monthly official salary. In addition, make an additional payment for work on holidays - 20 hours. In February, it is necessary to pay for the actual time worked (minus the working time due to sick leave) - 120 hours based on the hourly tariff rate.

Since in these conditions, at the end of the accounting period in March 2019, the employee had overtime of 49 hours, it is required to pay for the time actually worked - 180 hours, an additional payment for work on a holiday - 12 hours and an additional payment for overtime (overtime) - for 49 hours.

In a commercial organization, teams of workers are organized, which have a summarized recording of working time with an accounting period of a month.
Payments are made based on monthly tariff rates. The organization’s specialists, when drawing up a work schedule for teams, encountered a problem - there was a gap in the year. How to correctly calculate payroll:

• for the time actually worked for the month in a single amount, since there is a shortfall for the year as a whole;
• when processing according to the schedule for a month at double the rate?

In accordance with part three of Art.
126 of the Labor Code, the sum of working hours according to the work schedule (shift) for the accounting period should not exceed the standard hours for this period, calculated in accordance with Art. 112-117 TK. Shortcomings are unacceptable when planning the working time of an employee hired as a full-time employee. However, in all cases, the planned working time in the work schedule (shift) and the distribution of working time by calendar months is the standard working time for the employee. Consequently, when reworking the working hours in a calendar month relative to those planned in the work schedule (shift), the employee must make an additional payment in accordance with the norms of Art. 69 TK. In such a situation, it is advisable to formalize the employment relationship under an employment agreement (contract) with part-time work. In the organization that is the main place of work, the employee retains his average earnings while on a business trip.
According to the Regulations on bonuses for employees of the organization, bonuses are paid for the actual time worked. Is it possible to award an employee a bonus for the time they are on a business trip?
According to Art. 95 of the Labor Code, employees sent on a business trip retain their place of work (position) and salary during the entire period of the business trip, but not lower than the average earnings for all working days of the week according to the schedule of their permanent place of work. That is, during a business trip, the employee is paid a salary, incl. all incentive payments (for example, bonus).

The amount of accrued wages is compared with the average earnings calculated for this time, and if the average earnings are higher, an additional payment is made to the employee.

Do the remuneration of workers, the establishment of additional payments and allowances depend on the results of certification?

Depends if the employer has provided for the corresponding norm in the local regulatory legal act. In accordance with the Standard Regulations on the certification of managers and specialists of organizations, approved by Resolution of the Council of Ministers of the Republic of Belarus dated May 25, 2010 No. 784, certification of employees is carried out for the purposes of:

• objective assessment of the level of their professional training, business and personal qualities, results of practical activities;
• improving the selection, placement and training of personnel, improving their qualifications, quality and efficiency of work;
• ensuring a closer connection between material and moral incentives and labor results.

Taking into account the above, the employer, in order to establish the material interest of employees in the results of work, can provide measures of material incentives for employees who have successfully passed certification.
For example, set higher premiums for complexity and tension. Is it prohibited by law to provide the driver of a passenger (company) car with an additional payment for working as a car repair mechanic (there is no repair team in the organization, there is a vacancy for a mechanic in the staffing table)?

According to the general approach, it is not prohibited. However, such an additional payment is not established for the driver of the car. According to Art. 67 of the Labor Code for an employee who performs for the same employer, along with his main work stipulated by the employment contract, additional work in another profession (position) or the duties of a temporarily absent employee without release from his main work during the duration of the working day (work shift) established by law ), an additional payment is made for combining professions (positions), expanding the service area (increasing the volume of work performed) or performing the duties of a temporarily absent employee. Thus, additional work must be done along with the main work.

However, taking into account the specifics of performing the duties of driving a car, the driver of the car cannot simultaneously perform repair work.

Accordingly, the function of a car repair mechanic as a part-time profession cannot be entrusted to the driver of the car, and, accordingly, no additional payment is established.

The company established an additional payment for the premises cleaner for performing the duties of a temporarily absent employee under Art.
67 Labor Code in the amount of 90% of the tariff rate of the absent employee. Explain the procedure for calculating this additional payment, what tariff rate for an absent employee should be applied: taking into account the increase under the contract or without taking into account this increase? For example, the rate of a premises cleaner according to the staffing schedule is 270 rubles, the tariff rate of an absent premises cleaner, taking into account the increase under the contract, is 351 rubles.
What tariff rate should be used to calculate the additional payment for a part-time employee? According to Art. 67 of the Labor Code for an employee who performs for the same employer, along with his main work stipulated by the employment contract, additional work in another profession (position) or the duties of a temporarily absent employee without release from his main work during the duration of the working day (work shift) established by law ), an additional payment is made for combining professions (positions), expanding the service area (increasing the volume of work performed) or performing the duties of a temporarily absent employee.

The legislation does not establish a procedure for calculating additional payments for combining professions (positions), expanding the service area (increasing the volume of work performed) or performing the duties of a temporarily absent employee. This issue is within the competence of the employer.

In particular, surcharges may be established:

• as a percentage of the absent employee’s tariff rate;
• as a percentage of the tariff rate of the employee performing additional work;
• in absolute terms.

According to the author, when determining the amount of additional payment from the tariff rate of an absent employee, the circumstance occurs that the size of the absent employee’s tariff rate includes an increase under the contract, which is an individual condition for remuneration of the employee.
Accordingly, there are no grounds for applying individual working conditions to calculate additional payments paid to another employee (with different wage conditions). The most acceptable way to determine the amount of additional payment for combining professions (positions), expanding the service area (increasing the volume of work performed) or performing the duties of a temporarily absent employee is the absolute amount in rubles (again, in the opinion of the author). What is the lowest limit for workers' compensation: the subsistence level budget or the minimum wage?

Minimal salary. According to part one of Art. 59 of the Labor Code, the minimum wage (hereinafter referred to as the MW) (monthly and hourly) is the state minimum social standard in the field of remuneration, which the employer is obliged to apply as the lower limit of remuneration for workers for work under normal conditions during normal working hours. According to the Law of the Republic of Belarus dated January 6, 1999 No. 239-Z “On the subsistence level in the Republic of Belarus,” the subsistence level budget is the cost value of the subsistence level, as well as mandatory payments and contributions (hereinafter referred to as BPM).

Thus, the BPM serves as a social norm and is intended for:

• analysis and forecasting of the standard of living of the population;
• providing state social assistance to low-income citizens (families);
• justification of minimum state social and labor guarantees.

Does the manager of a farm have the right to deprive an employee of an allowance for the complexity and intensity of work without written notice and indicating the reason for the deprivation (the contract states: an allowance for complexity and intensity - 30%)? Can the bonus be changed in the future by the employer taking into account the employee’s performance?

In accordance with Art. 63 Labor Code forms, systems and amounts of remuneration for workers, incl. and additional incentive and compensatory payments are established by the employer on the basis of a collective agreement, agreement and employment contract.

Taking into account the norms of paragraph 7 of Art. 19 of the Labor Code in the employment agreement (contract), the employer determines the terms of payment for the employee (including the amount of the employee’s tariff rate (salary), additional payments, allowances and incentive payments). Thus, the law obliges the employer to establish in the employment agreement (contract) the amount of the employee’s tariff rate (salary). At the same time, the employer can establish the amount of additional payments, allowances and incentive payments in the employment agreement (contract), if necessary.

If the amount of the bonus for the complexity and intensity of work is specified in the employment agreement (contract), its changes, incl. deprivation of the allowance is possible only in compliance with the provisions of Art. 32 Labor Code (change of essential working conditions).

Is it possible for a specialist working in a commercial organization to receive a bonus for speaking foreign languages ​​and translating?

Can. In accordance with Art. 63 Labor Code forms, systems and amounts of remuneration for workers, incl. and additional incentive and compensatory payments are established by the employer on the basis of a collective agreement, agreement and employment contract. Thus, in a commercial organization, the employer has the right to establish an employee’s bonus for proficiency in foreign languages ​​and provide for the corresponding procedure in the local regulatory legal act.

The organization has 2 drivers assigned to the truck.
Car drivers are provided with a piece-rate form of remuneration (a piece rate per 1 km of run has been approved). One car driver is on the trip. Is it possible for the second driver of the car to be paid the minimum wage for the days when he is not driving?
Wouldn't this be contrary to labor and tax laws? According to part one of Art. 59 of the Labor Code MW (monthly and hourly) is the state minimum social standard in the field of remuneration, which the employer is obliged to apply as the lower limit of remuneration for workers for work under normal conditions during normal working hours.

Thus, the minimum wage cannot be paid in the form of wages, but serves as a standard in the field of remuneration. In addition, it should be taken into account that the minimum wage applies only to periods that are included in working hours. In particular, the Regulations on working time and rest time for car drivers, approved by Resolution of the Ministry of Transport and Communications of the Republic of Belarus dated November 25, 2010 No. 82 (as amended by Resolution of the Ministry of Transport and Communications of the Republic of Belarus dated April 19, 2021 No. 13), It has been established that the working time of a car driver consists of the following periods:

• preparatory and final time for performing work before and after the end of work (shift) (receipt, registration, delivery of transport and travel documents, equipment, funds, inspection, checking the technical, sanitary condition and completeness, refueling the car, etc.);
• time of pre-trip medical examination;
• driving time;
• the time the driver is present at the workplace when he is not driving a car, when sending two drivers on a trip;
• parking time at cargo loading (unloading) points, at passenger pick-up (disembarkation) points, at places where special vehicles are used;
• downtime is not the fault of the driver;
• time for additional special breaks for rest from driving on the way and at the final points of the route;
• the time of work to eliminate operational malfunctions of the serviced vehicle that arose during work on the line, which do not require disassembling the mechanisms, as well as performing adjustment work in the field in the absence of technical assistance;
• the time of protection of cargo and vehicle while parking at the final and intermediate points of the route when performing intercity road transport if such duties are provided for in the employment contract concluded with the driver;
• the duration of the internship as a driver-mentor;
• duty time in reserve;
• other times in cases provided for by labor legislation.

Taking this into account, when the driver of the car is not on a trip, there is no reason to accrue wages in the amount of the minimum wage.
Answers questions:
Anna Petrovna Yakusheva , economist
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How to calculate personal income tax

Companies and entrepreneurs that pay salaries to their employees act as tax agents in relation to them. This means that they need to calculate personal income tax, withhold it from the employee’s income and transfer it to the budget.

Tax is assessed on wages, vacation pay, sick leave benefits, except for maternity benefits, as well as on payments in kind: lunches, participation in corporate events. The personal income tax rate in this case is 13%. If the employee is not a resident, then 30%. The amount of personal income tax withheld should not exceed 50% of the amount paid to the employee.

Let's look at an example.

In January, the employee received 35,000 rubles from the employer.

• Let's multiply 35,000 rubles by 13%, we get 4,550 rubles. This is the amount of tax on an employee’s salary.
• Let's subtract the tax amount from 35,000 rubles, we get 30,450 rubles. This is how much the employee received in his hands.

That is, the amount of tax withheld did not exceed the 50 percent limit.

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.

How to transfer personal income tax and report to the Federal Tax Service

Individual income tax must be transferred to the budget no later than the day following the day the income is paid. The only exception is for vacation and sick leave, including for child care, when personal income tax must be paid before the end of the month in which benefits are paid.

To report for withheld personal income tax, the employer submits two forms.

• Once a year, before March 1, you must submit to the inspectorate certificates in form 2-NDFL, in which you provide information about income paid in the previous year. If 11 or more people received income, they must report online.
• In addition, every quarter during the year the employer submits Form 6-NDFL, where he indicates general data on all individuals who received income from him.