Salary is the amount of monetary remuneration that is initially offered to the employee upon admission to the position and is necessary to calculate the final amount. Salary is fixed at employment contract new employee, as well as in the order when hiring. This indicator is the basis for further calculation of other indicators.
Salary is the amount of monetary remuneration that the employee is given "in hand" after taking into account all allowances and deductions. When calculating the salary, the amount of the salary is used. Various bonuses are added to it, bonuses, for example, for good fruitful work (these payments are variable, as they may or may not be, depending on the results achieved, established by the organization itself); various additional payments for work in the evening, at night, on holidays and weekends; compensation, for example, "for harm" at work. Also, the employer himself, at his own discretion, can pay extra for length of service, combining several positions, frequent business trips. In addition, there are northern and regional coefficients for those workers who work in the Far North and areas equal to it. On the other hand, personal income tax, various deductions for property damage and more are deducted from the salary amount.
Salary and salary differences
What is the difference between a salary and a salary? The most important difference between them is the calculation of one indicator based on the other. That is, there is a basic salary for each specific position according to the staffing table, and the salary is calculated based on this indicator and all allowances, as well as deductions that are regulated by law in Russia.
The amount of the salary is immediately fixed in the documents, as soon as a person gets a job, the salary is calculated after a month of work in the organization (or another previously agreed period), or upon dismissal.
Salary is fixed and reflected in staffing organizations. The salary is calculated based on the amount of the salary. On the other hand, salary does not affect the salary in any way.
Thus, the salary is a reward for work. But, the salary is a constant and fixed value, and the salary is variable and depends on many factors: qualifications, work experience, working conditions, quality of work, and so on. Sometimes the amount of the salary and the amount of the salary are the same, but in most cases the salary is only a part of the salary (sometimes ½ of the salary or even less).
The salary for officials is always considered the main criterion for choosing a job. Its size can depend on many factors.
What it is
Salary is called fixed part of wages, the size of which does not change if the employee did not miss a single working day in a month, was not absent due to illness, was not on vacation or did not take time off.
This amount is transferred to the employee of the organization in any case and subject to zero results of work. This constant value, that is, the salary, is indicated in the employment agreement with the official. When it is necessary to make adjustments to the salary, additional agreements are drawn up and signed by both parties.
Managers of enterprises may well confuse and confuse the working staff, not finding differences in salaries and rates. Both options are undoubtedly relate to wages.
But this question should be understood about the influence of these two indicators on the amount of income. Bonuses for additionally completed work tasks may be added to wages. The employer is obliged to know the terms regarding wages.
There are several varieties: tariff-free, tariff and mixed. The options listed are divided into piecework and time wages.
In the first case, the result of labor activity is evaluated according to the output rate, at which it is possible to objectively evaluate labor indicators, by establishing, for example, output standards. With a time-based type, wages are calculated in accordance with qualifications official and time spent doing the job.
For both cases, taken various systems calculation of staff salaries, according to the characteristics and factors that are important for production efficiency. Therefore, the wage rate is direct dependence with the results of labor activity as one working unit as well as the entire team.
Mixed and tariff-free types of salaries do not include certain information, as well as the results of the work of employees. They analyze cooperation rendered in order to fulfill production process, according to the generated results.
The procedure for calculating wages is always most convenient if it is simple and understandable. Each head of the organization strives for the maximum results of his own activities, therefore he must be able to correctly compare the time and effort spent with the amount of reimbursable financial resources, in the form of wages.
salary scheme
The official salary scheme is a form of regulation of the remuneration of employees in relation to the value of certain coefficients of the organization's work process and its size.
Such a scheme has common features from the last administrative and planned economic policy. At that time, the salaries of senior management, experts and other positions were approved by the state and were centralized.
To date only municipalities and state companies apply the salary scheme for payroll. Other organizations use staffing tables.
Calculation procedure
For a competent calculation of the amount of remuneration of an official, the employer must take into account following conditions:
- income tax is deducted from Money employee, but deductions to the insurance fund are transferred from the account of the head of the enterprise;
- the worker has the right to receive an advance payment;
- an employee may be required to pay child support or other payments in accordance with writ of execution;
- employees' wages consist of additional allowances, coefficients, bonuses, compensations and other payments.
Calculation simple monthly salary working personnel are produced according to the formula:
Zm.p.p. = See / Tm. * Tf.
Bid monthly salary divided by the number of work shifts in the billing month and multiplied by the number of days actually worked by the employee.
hourly wage- this is the product of the employee's hourly wage rate by the hours worked by him relative to the billing period.
Zpov. = SC. * Tf.
Example: an employee of the company was assigned a monthly salary of 65,000 rubles with a 5-day work schedule. It is necessary to calculate the amount of his salary for 2018 in August and September.
August he worked completely, but in September he was in unpaid leave 9 to 13 due to family circumstances.
At the same time, the amount of his salary for the whole of August will be calculated as follows: the assigned salary is divided by 23 days worked and multiplied again by 23. This means that the employee's salary for August will be 65,000 rubles.
The calculation of the employee's wages for September will be different: the amount of the established salary is divided by 22 days in a month and multiplied by the number of days worked in September. The amount will be: 56,136.36 rubles.
Wage usually paid to employees twice a month based on two methods:
- Advance payment and wages in accordance with the results of the month. During the first two weeks, the advance part of the assigned salary is accrued. This value is fixed in the system of categories, which is a table of tariffs. To receive the advance part of the salary, the employee must work for two weeks. AT last days month he is supposed to issue the remaining amount, which is constant or dependent on the actual shifts worked, hours or the number of work tasks completed.
- For the first and second weeks of the month. The calculation of the monthly salary is made in two parts: in the first and second half. The hours worked after the fact or the volume of labor activity in periods equal to two weeks are taken as the basis. If an employee has worked 11 or 12 working days, he is entitled to a salary for this time. At the end of the next two weeks, the employee is also paid for those days. This method must be specified in the labor or collective agreement.
Influence of the district coefficient
In subjects Russian Federation with difficult working conditions associated with a harsh climate, terrain features in the territories or increased radiation, in addition to the salary, the employee is charged district coefficient .
The Government of the Russian Federation approves in each region custom size additional payment to wages. This rule is not supported by one general normative act, and each subject has its own specific order.
The addition of the regional coefficient is provided not to the salary part, but to the actual wages, from the amount of which personal income tax has not yet been deducted.
Payroll calculation in certain areas with special conditions labor is made by adding to the salary of all bonuses, allowances, excluding all one-time payments, namely, sick leave and material assistance. Then the result of this operation is multiplied by the regional coefficient.
An employee, receiving a salary, very often wants to make sure the calculations are correct. This can be done using a payslip, which contains information on all major operations related to the determination of wages and its accrual.
The payroll makes it possible to present in detail the algorithm for calculating wages based on the employee's salary, including making an independent calculation and verifying the result.
Thanks to these calculations, it is possible to identify the error of an employee of the accounting department and make corrections.
For 2018, the minimum salary is 11,163 rubles and cannot be less than this value. Depending on the subject of the Russian Federation, the minimum wage may be different.
Differences from the rate, advantages and disadvantages
Many believe that the terms salary and rate do not differ from each other. But the rate is called the total salary, when tax deductions are not taken into account, but bonuses, coefficients and allowances are included.
In this case, the employee clearly represents own income.
The scheme in the form of piecework and time wages for an employee is characterized by its pluses and minuses on the part of the head of the organization and the employee. To benefits this system can include:
- motivation for high performance;
- flexible and efficient approach to payroll spending.
But this option for calculating wages can cause difficulties for the accounting department. It is much easier to transfer the same amounts to the working staff every month than to check the relevance of data on additional payments to the wages of some employees before the next payment.
Employees, in turn, are also not always satisfied with receiving only a salary, despite the constant and good bonus payments. No one can foresee the expected costs for a long time, because of the difficulty in calculating wages for future months.
Often, wages are reduced due to a seasonal decline in successful activities. But it can be, on the contrary, increased with good results of labor.
Additional information on the differences is presented in the video.
Features for a soldier
The salaries of these categories of persons include official part and the amount, in accordance with the rank to salaries by position and rank. For military personnel on a contract basis, the income tax corresponds to civilians and is equal to 13% .
According to article 218 of the Tax Code of the Russian Federation, the calculation of the remuneration of military personnel looks like in the following way:
- To the salary according to the rank, the salary part according to the position is added.
- They add payments related to seniority, place of service and others.
- Deduct appropriate tax deductions for certain military personnel.
So, the salary of an employee every month may differ in monetary terms. But all changes in wages must be supported by an order or an additional agreement to the employment contract. Otherwise, the employer, changing the salary part, will act illegally.
What is better - a stable salary or work for interest? The answer to the question is in this video.
When applying for a job, the applicant must negotiate the amount of salary 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 negotiated during employment is a salary (a fixed amount of wages). It will be displayed in the employment contract. But how much an employee will receive on hand depends on many factors.
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.
- An employee can receive an advance.
- An employee may have obligations to pay alimony or other payments under writ of execution.
- Allowances, coefficients may be applied to the employee's salary, bonuses and others may be accrued to him. additional payments.
All these factors either increase the salary on hand, or reduce it. Forgetting about them, it is impossible to correctly calculate the amount to be paid.
What is the payroll formula?
The simplest payroll formula includes only 3 points:
- salary amount;
- the number of days worked;
- income tax.
If we assume that the employee does not have to make any payments and does not receive any additional payments, then the salary is calculated as follows:
1. The salary is divided by the number of working days of the month, then multiplied by the number of days worked.
2. Income tax is deducted from the amount received (in Russia, personal income tax is 13%).
Consider an example. The employee's salary is 30,000 rubles. There are 23 working days in a working month. The employee took 3 days without pay to resolve personal issues, therefore, he worked 20 days in a month. Payroll looks like this:
30,000 / 23 × 20 = 26,086.96 rubles (salary before personal income tax);
26,086.96 - 13% = 22,695.65 rubles (wages on hand).
But in practice, such simple calculations almost never happen. Employees are paid bonuses, allowances and compensation. Suppose an employee is paid a monthly bonus of 25% of the salary in addition to a salary of 30,000 rubles. And he worked only 20 days instead of the prescribed 23 working days in a month. Then the calculation will look like this:
Salary + bonus (30,000 + 7,500) = 37,500 rubles (monthly salary);
Don't know your rights?
37,500 / 23 × 20 \u003d 32,608.70 rubles (wages for hours worked without deducting personal income tax);
32,608.70 - 13% = 28,369.57 rubles (salary on hand).
In cases where an employee is entitled to a tax deduction, the tax amount is first calculated, and then it is deducted from the salary. For example, the salary is 30,000 rubles. The worker worked all day. He is entitled to a tax deduction in the amount of 1,400 rubles. The calculation will look like this:
30,000 - 1,400 \u003d 28,600 × 13% \u003d 3,718 rubles (personal income tax after applying a tax deduction);
30,000 - 3,718 \u003d 26,282 rubles (wages in hand).
Payroll can seem like a daunting task. But it is worth understanding its algorithm once, and there will be no problems during the next calculation.
The influence of the district coefficient on the size of the salary
In regions where working conditions are considered special due to climatic conditions, terrain or increased background radiation, a regional coefficient is charged on the salaries of workers. It should not be confused with the northern allowances for End Server workers. The area of application of the regional coefficient is much wider.
The size of the coefficient is set by the Government of the Russian Federation specifically for each region. There is no single normative act here; a separate resolution is issued for each district. The lowest coefficient - 1.15 - is in the Vologda Oblast, as well as in most regions of the Ural Federal District: Perm, Sverdlovsk, Orenburg, Chelyabinsk, Kurgan Oblasts. A similar coefficient operates in Bashkortostan and Udmurtia.
The district coefficient is applied not to the salary, but to the actual salary before deducting personal income tax from it. To calculate, it is necessary to sum up the salary with all allowances, bonuses, with the exception of one-time payments (such as sick leave and material assistance), and multiply the resulting total by a coefficient. For example, in one of the cities of the Chelyabinsk region, with an employee's salary of 30,000 and a bonus of 7,500 rubles, the salary calculation will look like this:
(30,000 + 7,500) × 1.15 = 43,125 rubles (salary before personal income tax);
43,125 -13% = 37,518.75 rubles (wages on hand).
What is the difference between the calculation of the salary of a soldier
Differences begin already with the name of wages (services). If a civilian receives a salary, then a soldier receives allowances. In the military, its size is affected by:
- job title;
- rank;
- duration of service;
- terms of service.
The salary of the monetary content consists of a salary according to the position and a salary according to the rank. It is received by contractors. The amount of income tax on payments to the military is applied the same as on the salary of civilians - 13%. Among the standard tax deductions used in the calculation of personal income tax, in Art. 218 tax code The Russian Federation mentions several positions that apply only to military personnel. So do not forget about them when calculating allowances.
The calculation principle is as follows:
- The salaries for the rank and for the position are summed up.
- Plus allowances for seniority, place of service and others.
- Personal income tax is withheld, taking into account tax deductions, if the serviceman is entitled to them.
How to check if the salary is calculated correctly
Labor legislation requires that the employee be informed of all bonuses he receives and all deductions made. The most common way to convey information is to issue a "settlement". This document contains short information about all major transactions made for payroll. See sample payslip.
From the "settlement" you can understand how the employer calculates the salary according to the salary. Then you need to do your calculations and compare the results. If the amounts do not agree, you should ask the company accountant to go through all the calculation steps with you in order to understand at what stage the discrepancy occurred in the numbers.
Thus, the amount of salary and the amount received on hand may not match. They don't have to match. Employer before payroll without fail withholds 13% of income tax from it. And if the amounts are still equal, then this means that the employee is making additional payments - for example, they are paying a bonus. To independently calculate the salary, you need to know about all deductions and allowances in each case. Otherwise, the results will be approximate.
The performance of an employee directly depends on the level of remuneration that he receives for the work performed. The basis of remuneration is the official, to which various additional payments, allowances, compensations are relied, depending on the working conditions. What is included in the employee's salary and its level are determined by the complexity and volume of the work performed, the level of qualification, and the professionalism of the employee.
The concept of salary
For the work performed, each employee receives cash reward. At the legislative level, it is determined that it consists of at least three main components:
- the main part, formed on the basis of salary (rate);
- compensation payments due to the employee for performing actions under certain conditions;
- incentive part, which is accrued as various additional cash bonuses in order to increase interest in the work performed.
As a rule, the most "heavy" part of the remuneration is the official salary (tariff rate), which, depending on the field of activity of the employee, is from 40 to 90% of the total level of the total remuneration due.
Salaries are displayed in the company's payroll system. Their formation is carried out taking into account the hierarchy of positions, the complexity of the work performed in a certain area, the specifics of the functions assigned to the employee, the necessary skills and qualifications.
As a rule, the remuneration system provides for a range of official salaries for each position in order to be able to set the level of basic income for a new specialist, taking into account his professionalism.
Remember, salary is a fixed amount of remuneration for labor activity, which is set for the employee when hiring and is displayed in the employment contract.
Given that the range of official salaries usually provides for a gap of 5 to 20% between the upper and lower levels, you should be interested in the size of the base remuneration during the interview process for employment.
What is the remuneration for work
The overall level of remuneration for work depends on many factors. Of course, the lion's share of the remuneration comes from the amount of the established official salary, on which other money due to the employee will then be “winded up”. The final level of income of a citizen will be affected by:
- the presence of harmful hazardous conditions labor;
- the need to work in or overtime;
- a long period of work in one place;
- overfulfillment of the established production plans or other indicators by which the company makes a profit;
- actually worked time (salary is paid for the monthly norm of working hours, if they are not worked out, payment will be made proportionally);
- the presence of legislative or normative documents regulating the conditions of remuneration (for military personnel, civil servants, employees of internal affairs bodies, and other officials).
In almost all cases, additional payments due to an employee are calculated as a percentage of his official salary. All this is stipulated in either normative act a certain department (if they are civil servants). In some cases, payments can be introduced in the form of coefficients (for example, regional coefficients) or a fixed amount.
Remember, the amount of wages specified in the employment contract is not final. It can increase (various additional payments, compensations, allowances, other payments) or decrease (due to part-time work and tax deductions).
To understand how much you will actually receive, you need to familiarize yourself with the working conditions and the collective agreement of the company (the regulation governing wages at the enterprise).
How to use payroll ratios
The use of coefficients in the calculation of salary
In the process of forming the basic remuneration, many companies use a system of coefficients that take into account the individual characteristics of the employee's work, the level of his workload, responsibility, and the complexity of the end result. The use of coefficients may be different. Consider the most common ways to calculate salary using coefficients.
The accrual and payment of allowances is carried out in three main areas:
- Based on legislative acts. Separate types of allowances are paid on the basis of the operation of direct norms of the law (for example, for a scientific degree). In this case, the employee must provide the personnel with a document confirming that he has such a right.
- By collective agreement. In this case, the conditions for the accrual and subsequent payment of the allowance are prescribed in the relevant provision, which is an integral part collective agreement. The appointment procedure is established, as well as the cancellation procedure.
- . In some cases, allowances may be assigned individually in the employment contract (for example, for the intensity of work). Here the amount of the allowance is prescribed, the condition for its payment. Valid for the entire duration labor agreement. Can only be canceled by agreement of the parties.
Remember, the payment of allowances is carried out simultaneously with the payment of the base salary. Their purpose, size directly depends on the complexity of the actions performed and the desired end result.
Difference from the tariff rate
Today, in the process of determining the basic remuneration of an employee, two basic concepts are used - salary and. Salary highlights are as follows:
- It is set for engineering and technical personnel, while the tariff rate is applied exclusively to working categories, whose work can be rationed.
- Calculated based on the level of monthly income of the employee. Tariff rate determines hourly pay labor.
- Does not change for the entire period of work, additional remuneration is regulated by additional payments, allowances, and incentive bonuses. At the same time, when applying the tariff rate, payment may vary depending on the work performed (at what rate).
Remember, the main difference between the salary and the tariff rate set for the employee is the assignment of this type of remuneration to different categories of personnel. The tariff rate is not set for engineering and technical personnel.
Learn the basic rules for paying the district coefficient from this video:
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Salary. Magic word for the hired worker. And if in a serious way, then almost everyone deals with the salary. But did everyone wonder what types and forms of salaries exist in modern market labor?
First of all, let's decide that it is worth looking at the remuneration of an employee from two main points of view. For the employee, it is the meaning of work. It is for the reward that we get a job and wait for equivalent money to our work.
For an employer, salary is a way to motivate a person who has a job in his company. He wants to motivate him to fulfill contractual obligations. But at the same time, strive to minimize the cost of paying the employee, because he pays almost his own money. That is, for the head of the salary - it's spending on production.
What is salary
And you can also look from the point of view of the current legislation. From this belfry, it is a reward for labor based on the qualifications and duties of the person. And this niche also includes other payments, such as bonuses or compensation.