AT commercial organizations, the amount of monthly remuneration paid to employees depends on company's financial capacity, its rating in the relevant sector of the economy, development prospects and management's position on the issue of the amount of remuneration due to employees.
AT budgetary organizations, the size cannot be set or adjusted by managers - this indicator is determined by regional and federal level, and is calculated on the basis of the Unified tariff scale.
The payroll includes total of all payments in cash and in kind, including the calculation includes social compensation, benefits provided by the enterprise for treatment, travel, recreation, and other purposes.
Main part of savings - , which is subdivided into direct and . State establishes minimum score(), below which the organization and the entrepreneur do not have the right to make accruals, provided that the employee worked for full time.
direct salary is accrued, depending on working conditions, in the form of a fixed salary, calculation for hours worked () or for the amount of work performed (). In practice, there are also more complex mixed forms wages (for example, piece-bonus, piece-progressive, piecework, etc.).
Additional the amount of accruals - a system of allowances and incentives determined by legislative provisions, as well as payment of annual, additional payments for harmfulness, work at night and weekends, expenses, other payments related to the work process and provided for by the Labor Code.
We talked in detail about what is included in the payroll and payroll.
General salary fund consists of the main and additional. Thus, he represents amount FZT (fund wages) and FMP (financial incentive fund). FOT = FZT + FMP.
The Tax Code defines the amounts included in the Wage Fund, for which the enterprise is obliged to accrue contributions to funds, and subject to income (). AT production cost includes direct and additional wages, and the amounts of mandatory deductions determined by calculation.
In the same time, not all components wage fund will be included in the cost (in particular, dividends, interest accrued on shares, incentives from distributed profits are not included). Misallocation of expenses according to the articles leads to an unreasonable decrease in income tax, as well as errors in, which threatens the company with fines.
Payroll fund - the basis for calculating accruals in off-budget funds.
According to the current legislation, a business entity must pay and pay on time defined by law, the following contributions:
In its turn, contributions to the FSS, are divided into two groups: deductions for the case, and deductions related to injuries and occupational diseases. All contributions paid will be credited to accrued payroll of the enterprise(and fund), and are included in the cost of products (services).
To date, the tariff in the FIU is 22% , in the MHIF - 5,1% , in the FSS- 2,9% . Social Security contributions on the injuries- an indicator set for each enterprise individually, taking into account the type of activity.
Legislation provides regulation of payments in the FIU and the FSS. If more than 711 thousand rubles, then the amount exceeding this figure will be taxed at the rate 10% . The FSS provides zero contributions in excess of wages accrued in the amount of 670 thousand rubles.
Contributions are paid monthly, along with the payment . The law provides for the payment of remuneration to employees twice a month, on the days set by the company (advance payment and settlement).
Reports to the FIU and the FSS are submitted quarterly, cumulative. In case of violation of the terms of payments or deadlines, administrative and financial penalties are imposed on the enterprise.
Consider example:
payroll fund Panorama LLC amounted to 215 thousand rubles in April 2015. Costs for wages will be:
All mandatory contributions are calculated by economists when forming the wage fund, and are included in financial plan enterprises.
This type of accrual reduces the employee's salary. To date, the rate for a citizen of the Russian Federation is 13% , for (an employee who has citizenship of another country) – 30% . If an employee who is a resident is credited with 50 thousand rubles, then he will receive 43,500 rubles (50,000 - 6,500 = 43,500).
List of conditions for tax exemption or a reduction in the rate is established (in particular, deductions are reduced if there are minor children who are dependent on their parents, but the law is applicable only to one of the spouses).
What is included in the wage bill in labor statistics? Payroll expenses are taken into account, as already mentioned, when calculating contributions to funds, and when calculating taxes ( single tax, income tax). This figure is reflected in statistical, accounting and tax by all business entities.
The income of employees included in the payroll is the basis for accruing pension benefits. The amount of the wage fund and related charges are recorded in the relevant documents accounting, a actual payments employees - in advance and settlement sheets for wages, expense orders.
Managers of the enterprise and owners must clearly understand fund formation mechanism, accumulating funds for the payment of remuneration for work, and mandatory contributions to the payroll.
Every change in payroll must be justified, and supported by the relevant internal (, protocols, orders, statements, calculations, etc.).
Accurately and timely completed payroll documents are reliable legal protection business entity from fines and administrative penalties, since during the tax audits close attention is given the correctness of the formation of payroll and reflection of accruals in business transactions.
Regulations governing the procedure for calculating wages are often change and adjust Therefore, it is necessary to constantly monitor the legislation and make timely changes to the software.
28.08.2019
Employee salaries should be controlled and transparent.
For these purposes, structural divisions are created with clearly regulated installations aimed at optimizing costs.
Each enterprise forms the so-called wage fund.
What is this concept, why is it necessary and how is it calculated?
In short, this indicator is called FOT.
This is where the movement of expenses aimed at calculating staff salaries, including bonuses, allowances, supplements, compensations and other payments, regardless of the source of funding, is concentrated.
The wage fund is an important tool for optimizing the costs of any enterprise.
The amount of payroll depends on:
An ordinary employee does not care what source his monthly income is financed from.
However, there is a fundamental difference between these two concepts.
The wage fund includes in its structure the budget allocated for payroll.
The wage fund includes funds distributed among all employees, according to the tariff rates established by the enterprise, as well as piece rates.
The payroll includes:
Economists do not include here all sorts of social rewards.
The wage fund is a versatile concept that includes absolutely all the accruals that are supposed to be paid at the enterprise.
Consequently, the payroll is included in the structure of the payroll and deducts money from employees for hours worked and standard bonus subsidies.
The multifaceted structure of the payroll depends on the reporting unit, so the periods when its budget is formed should be divided:
No financial decisions in organizations are made from the ceiling. Everything is done as part of the analysis and preparation of a preliminary plan, on the basis of which payments to employees are made.
Any planning, including the calculation of the wage fund, involves an analysis of the data available in the organization. The main element is the time interval.
As a rule, the previous reporting month or year is taken as a basis.
For a rational conclusion, the analyst will need to summarize all material transactions carried out for the period of interest.
Only constant values are taken into account, and benefits transferred as part of social projects are excluded.
That's why financial materials for predictive analysis of wages will be:
Backup storage is a complex and important consumable tool for any enterprise, consisting of several payout purposes.
Its foundation is the Basic Wage Fund. The main RFP includes:
The fund of additional wages includes related accruals in the form of bonuses, bonuses, allowances for harmfulness and other incentives controlled at the legislative level.
The backup storage is formed on the basis of four large funding groups.
What does the payroll of an enterprise consist of:
The payroll includes:
Payment for unworked time, according to the Labor Code of the Russian Federation, is provided for during the period of the employee's stay:
Incentive payments include:
Additional payments include:
In isolation are the expenses aimed at paying dividends to employees, annual bonuses, loans, paying for travel costs, vouchers and any other financial assistance.
Economists rationally use this concept when planning the production process and implementing management functions.
Their task is to determine the total volume material costs, going to pay the personnel of the enterprise in the current reporting period (year, month, quarter).
Specialists financial department are forced to monitor payments, identify one-time charges that are to be minimized in this period or, on the contrary, to be laid down when forming the payroll.
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Remuneration is the main mechanism for regulating labor relations and a powerful incentive for staff interest in the quality of the work performed. Employee salaries are one of the main expenses of any company. Therefore, the solution of issues related to the formation of the wage fund (payroll) should always be under the control of the company's management, while being resolved in a timely manner and in favor of the staff. The article will focus on the value of the payroll, its difference from the payroll, structure, calculation procedure.
The payroll fund is cash enterprises that are calculated to pay staff for services rendered to them for a certain time period. The amount includes not only wages, but also additional bonuses, allowances, compensations from various sources of funding.
With the help of the payroll fund, they analyze the costs of paying remuneration to employees of various structural divisions, regulate, optimize, adjust rates, salaries, rates. It is from this amount that all payments provided for by the current legislation are accrued: contributions to social, insurance funds, pension contributions, etc. Therefore, the payroll is not only a mechanism for the rational distribution of company funds, but also a tool to stimulate and encourage its employees.
Regulate this amount not only organizations, but also legislative acts, so any employee has the opportunity to independently find out what is included in the payroll and calculate its value.
To calculate the total amount of expenses for the payment of wages to personnel, the wage fund is calculated, the structure of which includes the following data:
The following amounts are excluded from the calculation:
Also, the calculation does not take into account one-time or non-permanent payments, funds that employees receive from insurance funds.
Despite the similar wording between these two indicators, they have one fundamental difference:
The difference will be clearer if we give a specific example:
In November 2017, the enterprise accrued 500,000 rubles, payments for this month amounted to:
- 130,000 rubles - the amount of the accrued advance payment to employees for November 2017.
Thus, the payroll amounted to 500,000 rubles, and the wage bill - 430,000 rubles.
The two indicators may coincide in magnitude with each other in those enterprises where there is no incentive for employees in monetary terms or any other incentive, while only wages are paid. Then, when planning the current and future expenses of the company, only payroll is taken into account. It is a broader concept and includes the amounts of all accruals, including the payroll fund (FZP).
At the enterprise, the accounting department is engaged in the calculation, but if desired, any employee can independently calculate the value of this indicator.
All employees who calculate the payroll should be aware of the documents and rules on which this indicator is determined. The size of the payroll is directly affected by the remuneration system that exists in the organization.
The following factors are taken into account:
The calculation is based on data obtained from the following documents:
There is no standard formula for calculating the annual fund. However, two methods are used to determine the value of the indicator in numerical terms:
FOT g \u003d Szp * H * 12, where
FOT d - annual wage fund;
Szp - the average salary at the enterprise for a certain time period (year);
H - the average number of all employees of the enterprise.
To obtain the average wage, the sum of all payments that have been accrued and paid to staff is divided by 12 months.
FOT g \u003d (Zg + Dd) * K, where
Zg - wages accrued to employees for the year;
Dd - additional payments and other incentives for staff;
K is a fixed coefficient for enterprises operating in the regions of the Far North or in areas close to it.
To determine the monthly fund, a modified formula for finding the annual indicator is used:
FOT m \u003d Szp * H, where
FOT m - monthly wage fund;
Szp - average salary per month;
H - the average number.
A conscious and balanced approach when planning the activities of any enterprise is the key to stability and successful development in the future. The payroll is one of the most important financial indicators, the correct calculation of which will become a fundamental factor in predicting labor activity and developing a set of measures aimed at stabilizing the company's balance sheet.
Since the fund is formed by enterprises that are independently engaged in their own financing, when planning and calculating this indicator, it is necessary to separately allocate funds for the formation reserve funds. Such events will help not only to repay debts to the staff, but also to reserve the remaining excess funds.
Thus, remuneration is a multifactorial concept, including many different elements, the action of which is aimed at setting wages and rationalizing the expenditure of the organization's funds. Therefore, when forming a payroll, it is important to take into account not only the interests of the company, but also all employees, as well as the specifics of the company's activities.
On average in Russia, wages account for 25-30% of costs, and such a significant amount requires careful planning and performance monitoring.
It is not surprising that the question often arises: how to calculate? This article will discuss the methodology for calculating the wage fund.
Responsibilities for the planning and control of the Wage Fund may be entrusted to different persons, depending on the size and organizational structure of the enterprise.
In small firms, this may be managed directly by the head or chief accountant.
With the expansion of production, it can go to the planning and economic department with the participation of a personnel specialist, control and execution will remain with the accounting department. How to calculate the wage fund correctly? Methods for calculating the wage fund may be different.
Analysis of the payroll should begin with determining its actual size. This can be done by calculating the fund for the past period. To do this, you need to summarize all its components, reflected in the financial statements.
The Labor Code of Russia refers to the Payroll Fund four components: pay for hours worked, pay for time not worked, one-time incentive payments and payments for food, housing, fuel (read more about what is included in the payroll).
The pay for hours worked includes wages at time and piece rates, the cost of products issued as payment in kind, additional payments and allowances associated with processing, harmful working conditions. This also includes bonuses and other motivational payments of a regular nature.
Pay for hours not worked consists mainly of from payment for annual and additional holidays, study holidays, preferential hours for teenagers, payment for employee training, remuneration for employees involved in state or public duties. This also includes payments for forced downtime and absenteeism.
All payments of an irregular nature, such as compensation for unused vacation, additional vacation pay, material assistance, annual bonus and others, are taken into account as lump-sum incentive payments.
Payments for food, housing, fuel are the costs that an enterprise incurs for arranging the life of employees: providing them with housing or compensation rent, price reduction in the canteen, payment for gasoline.
All payments included in the Wage Fund, on account 70, the balance of which is reflected in the order journal No. 10. The wage fund for the past period is a debit turnover on account 70 for the same period.
To analyze the payroll, information can also be taken from the forms statistical reporting No. P-4 "Information on the number, wages and movement of employees", No. 1-T "Information on the number and wages of employees by type of activity."
To simplify the analytical work at the enterprise, operations on account 70 can be summarized in a summary sheet.
When analyzing the payroll for periods affected by one of these factors, the estimates must be adjusted in accordance with them.
If the payroll is calculated for a period when changes in one of these factors are planned, it is also necessary to make adjustments to the calculations. And now let's try to figure out in more detail how to find the wage fund and how to calculate it
The types of wage fund and wages are described in.
The planned payroll at the enterprise can be calculated in general or in detail. It depends on the planning horizon, the depth of the analytical material and the planning stages.
In a generalized form, the payroll can be calculated based on several approaches.
Wage Fund, the calculation formula based on the wage rate per unit of output The payroll is calculated, according to the production plan.
Calculation of the planned payroll fund:
FOTpl \u003d Q x Nz.pl.,
Where Q is the planned volume of production,
Nz.pl. - The rate of wages per unit of output.
In the production of products with different Nz.pl. this indicator can be taken as an average, or the payroll can be calculated for the production of each item, and then add up the results. The higher the share of piecework workers in the enterprise, the more accurate this forecast will be.
Payroll index, formula: based on the indices of changes in wages and labor productivity, the payroll is calculated, based on their ratio:
FOTpl \u003d FOTbase x (Iz.pl. / Ip.tr.),
Where FOTbase is the actual payroll in the past period,
Iz.pl. - planned growth average salary for the enterprise in fractions of a unit,
Ip.tr. - the planned growth of labor productivity in fractions of a unit.
Based on the payroll growth rate for each percentage of production growth. By economic sense this calculation of the wage fund at the enterprise is close to the first method, but here the features of the change in the payroll at the enterprise are taken into account, because not all payments depend on the volume of production:
FOTpl \u003d FOTbase + FOTbase x (Np.z.pl x Iq),
where Np.z.pl. is the rate of increase in wages for each percentage increase in output,
Iq - coefficient of increase in production volumes, taken in percentage points.
Based on the projected number of workers and the level of their wages, it is effective for enterprises with a large share of temporary or fixed salary workers. The payroll level formula in this case is:
FOTpl \u003d Chsp x ZP,
Where Nsp is the planned number of employees,
ZP - the planned level of wages for the period.
After a generalized payroll calculation, more than accurate forecast can be done by calculating it element by element. For this, the tariff fund is calculated, which is enlarged to an hourly (daily, monthly,). The general and additional payroll are considered separately.
How to determine the wage fund by the element-by-element method? Here the method is fundamental: the payroll is calculated separately for hours worked for workers with piecework and hourly wages. 
Initially, the tariff payroll is calculated - this is the amount of payments for work within an hour, excluding additional payments.
For employees whose pay depends on the amount of work performed (the so-called pieceworkers), the tariff payroll may be determined on the basis of standard output or on the basis of a production plan.
If this is how the labor of workers employed in different industries is paid, the payroll is considered for each type of work separately(you can combine works with the same cost). Tariff wage fund, formula:
FOTsd \u003d Tst x Fv x Chsd x Knv,
where Tst is the rate at the rate per unit of work
Frv - working time fund for the period
Chsd - the number of piecework workers
Knv - output coefficient
Based on the fact that the existing employees in the allotted time in the normative labor productivity must complete the planned amount of work, simplify the formula:
FOTsd \u003d Tst x Qplan,
where Qplan is the planned scope of work.
This formula has something in common with the generalized calculation form, however, with an accurate calculation, it applies only to workers with piecework wages. The tariff payroll acts as an integral indicator, which sums up the planned payments to all employees.
Employees with hourly wages receive wages in accordance with the tariff rates established by the enterprise. It is easy to calculate payroll for employees with the same wage rate according to the general formula:
FOTpv \u003d Tst x Fv x Chpv,
Here Tst means the hourly rate,
NPV is the number of employees with this rate.
The planned payroll of workers consists not only of the tariff fund, it includes various additional payments to the payroll, depending on its scale. Their volumes depend on the characteristics of a particular production.
The wage fund for engineers, specialists, managers and security personnel who receive fixed salaries is the sum of the products of the average salary for the group and the number of employees.
The hourly payroll is not limited to the tariff fund. To reward employees for high performance or by virtue of legislation, the enterprise may increase payments in comparison with tariffs.
In addition to the tariff, the hourly pay includes all additional payments for hours worked. They include surcharges for night work, work on weekends and holidays, as well as hazardous production, these requirements are established by the Labor Code of the Russian Federation. Most often, such payments are predictable.
It also includes payments related to the form of remuneration. The bonus payment system can be applied to both "pieceworkers" and "time workers": for quality work, they are given a bonus as a percentage of their salary or a fixed amount.
Piecework workers can also be on piecework-progressive pay, when results are additionally paid in excess of the norm. Such results can be predicted based on the statistics of past periods, their planned payment is included in the hourly payroll.
The general wage fund, or wages, is the total amount of payments to employees for hours worked.
The total Wage Fund will be equal to the sum of the tariff funds and all allowances and payments, it, of course, includes the payroll of employees who receive a salary.
Basic payroll formula:
PHOT = PHOTsr + PHOTpv + PHOTokl + Allowances
Analyzing the structure of payments, already at the level of one day, you can notice payments for the time that the employee does not work.
Within a shift, these breaks include breastfeeding breaks for mothers, as well as work-related grace hours for teens.
The most notable example of such payments would be vacation pay., which clearly stand out at the level of the average monthly and annual Wage Fund.
In addition to the next vacation and additional vacation, they include non-outputs related to the training of the employee, the performance of “third-party” duties, for example, state ones. This also includes severance pay.
Payment for hours not worked forms an additional wage fund. Currently, its planning is often neglected, setting it conditionally in the amount of a certain share of the total payroll. Although, payroll planning is important, so you need to know how to calculate it.
In the literature, it is often planned to accept an additional payroll from 13% to 20% of the main one.
During the Soviet planned economy, a methodology was developed for calculating the additional wage fund, based on the calculation of the percentage of additional wages (%dzp). Additional Wage Fund, formula:
%dp = (1 + D/100) x (b - bbol) / (100 - b)
where D - additional payments for deviation from normal working conditions (work on weekends, at night, harmful conditions),
b is the predicted percentage of absenteeism,
bbol is the percentage of absenteeism due to illness.
Sick leave is deducted from this formula because it is paid by the Social Security Fund and does not fall into the cost structure of the business.
Taking into account the additional Wage Fund, all costs for payments to employees of the enterprise will amount to:
PHOT \u003d (PHOTav + PHOTpv + PHOTokl + Surcharges) x (1 +% dzp / 100%).
At the end of the period, the economist has the opportunity to compare the planned size of the payroll with real payments. This must be done to assess the quality of planning, management, economic condition enterprises, as well as to adjust new forecasts and . Therefore, the calculation of savings in the wage fund is carried out.
Payroll savings formula:
The absolute deviation of payroll is an arithmetic comparison of two values, actual and planned:
∆FOTabs = FOTpl – FOTfact,
Where ∆FOTabs is the absolute deviation of the dimensions of the FOT,
FOTpl is the forecast volume of the FOT, calculated by one of the methods presented above
Payroll fact - the actual amount of payroll arising from management reporting.
A positive value of the deviation is called savings, a negative value is called overspending. But these values may indicate a failure to fulfill the production plan, so absolute savings will not always be an indicator that positively characterizes the work of the enterprise.
The relative deviation of the size of the Wage Fund makes it possible to assess the impact of savings or overspending of the payroll on the activities of the enterprise due to the connection with the production plan.
The relative deviation of the wage fund, the formula is calculated in a similar way to adjusting the actual figure for the production plan performance ratio. But only part of the payroll associated with variable wages is adjusted.
∆PHOTotn \u003d PHOTOplan - (PHOTOsd.fact x Ipr.plan + FOTpv.fact),
where payroll pv.fact includes payment funds for both time workers and salaried workers.
The new value shows the relative savings or relative overspending of the Payroll.
Profitability shows how much profit falls on a particular investment. From point of view market economy This is an indicator of cost effectiveness, including wages. To calculate the profitability of the Wage Fund, you can use the formula for calculating the balance sheet.
Profitability of the payroll, the formula can be calculated in two ways: by net or by book profit. The difference in the dynamics of these indicators may indicate problems or successes in the tax optimization of the payroll.
Profitability is determined by the formula:
Rfot = (BP / FOT) x 100%, or
Rfot = (PE / FOT) x 100%,
Where BP - balance sheet profit, PE - net profit, in the forumle they occupy the same position.
The same formula calculates the profitability of the components of the wage fund. It is important to understand that these indicators reveal what contribution certain groups of workers make to profits, but only at the current level of wages. If the profitability of the shop workers is low and they have to cut their salaries, productivity will decrease and revenue will fall, which means that profitability will not increase.
Thus, the Wage Fund is not just a noticeable part of the costs, but financial indicator having its own internal structure and connection with the results of the enterprise.
Understanding the mechanisms for the formation of the Wage Fund will allow the management of the enterprise to assess its capabilities as accurately as possible in future periods, and the ability to analyze its spending will allow a deeper understanding of the efficiency of the entire production, allowing you to find problem points in time to start organizational and structural changes.
The calculation of the wage fund is one of the main stages of the company's budget planning, errors in the calculation of which can lead to negative consequences. Proper accounting of employee benefits makes it possible to effectively predict the amount of labor costs, and they, as a rule, account for almost a third of the company's total costs. How to calculate the payroll fund (PHOT) , learn from this article.
Despite the fact that the legislation does not give a definition of the concept of "wage fund", under this term is considered total amount funds paid to employees for the performance of labor and job duties over a given period, as well as compensation and incentive payments, regulated by the RF Law and Regulations and internal orders of the company.
Consider what is included in the wage fund. These are paid to employees:
In addition to the payments listed, the wage fund includes payments calculated on average earnings, due to employees at a time when they do not fulfill their direct labor duties (holidays, business trips).
Thus, the payroll is the total cost of the company to pay staff.
Since the wage fund and its structure are defined as a set of payments to personnel, the formula for calculating it can be represented as follows:
Payroll \u003d Wage + Incentive payments + Compensation payments
The calculations are based on documents related to the accounting of the working time of the contingent and the amount of payments: staffing, timesheets, payrolls for calculating and paying salaries, as well as orders from the head of personnel.
The formula for calculating the payroll in the Russian Federation is not fixed by a clear algorithm, but the successful practice of many companies and government agencies is that the payroll fund (formula) is calculated as the product of the average wage by the total number of employees for a given period, for example, a year.
FOT \u003d H × W sr, where
H is the number of employees,
W cf - the average salary.
The calculated average salaries are multiplied by the number of employees in each category, or production structures- this is how the final result is calculated by the sum of average salaries in the company, which is then multiplied by the number of months of the reporting period. This method of the total value of the fund is very approximate, and the wage fund, the calculation formula of which is shown above, is not sufficiently specific, its sizes usually do not agree with the reported data. However, this formula is the main one when working on the calculation of the payroll, although several methods are used to determine the size of the payroll.
Before starting payroll planning , carry out an analysis of the wage fund, having calculated the payments for the previous year, reflected in the financial statements.
All payments included in the payroll are recorded in accounting according to the account. 70, the wage fund represents the debit turnover on account 70 for the reporting period.
The above formula shows the coarse (general) planning method. In addition to it, there are 3 more payment methods:
All surcharges and bonuses are added to the result. By adding the totals, the total payroll for the hours worked is obtained. To get a complete picture, the result is summed up with the payroll for unworked time. The resulting wage bill includes much more accurate information and reflects the company's level of labor costs;
So, the wage fund and the procedure for its formation are very difficult for an unprepared worker. Competent construction of payroll requires a thoughtful approach of a qualified specialist who is able to analyze and predict the situation on the market and directly in the company.
