The Chart of Accounts and the Instructions for its use to account for all payments made by the organization to its employees are provided.
It takes into account all calculations with personnel:
For a credit, the postings of account 70 show the amount of debt of an enterprise / organization to an employee, for a debit - a decrease in such debt due to payments wages or other amounts due to employees in accordance with the law, or the employee's debt to the enterprise.
Analytical accounts to account 70 can be opened for groups of employees (by departments) and for each employee separately.
The main corresponding accounts to account 70 when calculating salaries are determined by the type of activity of the enterprise (organization):
When accruing benefits, accounts are used that are intended for settlements with off-budget funds(). When calculating vacation pay and the amounts of payments for long service, it is used, etc.
All the above accruals are made on the debit of the indicated accounts and on the credit of account 70.
See step by step instructions for accrual and payment of salaries in 1C 8.3:
Basic payroll:
| Account Dt | Account Kt | Wiring Description | Posting amount | A document base |
| 20 (23, 25, 26, 29) | 70 | Posting: accrued wages to employees of the main production (auxiliary, servicing, employees of management and maintenance of shops and the enterprise as a whole) | 150000 | Help-calculation |
| 44 | 70 | Salaries of employees of a trade or service enterprise are accrued | 60000 | Help-calculation |
| 69 | 70 | (due to illness, work injury, pregnancy and childbirth, etc.) | 20000 | Help-calculation |
| 91 | 70 | Salaries were accrued to employees employed in a field of activity that is not related to the usual for the enterprise (for example, maintenance of leased facilities) | 30000 | Help-calculation, lease agreement |
| 96 | 70 | Payments to employees were accrued at the expense of the reserve for future expenses and payments (vacation pay, remuneration for long service, etc.) | 40000 | Help-calculation |
| 97 | 70 | Salary accrued to employees engaged in work classified as deferred expenses (development and testing of new products, scientific research, market research, etc.) | 35000 | |
| 99 | 70 | Salaries were accrued to employees of the enterprise engaged in the elimination of the consequences of emergencies, disasters, accidents, natural disasters, etc. | 15000 | Reference-calculation, act of work performed |
Enterprise (organization) in case of shortage Money may partially pay for the work of employees in kind, but such calculations should not exceed 20% of the accrued amount of wages. When wages are paid with products of own production, it is taken into account at market prices in accordance with Art. 40 of the Tax Code of the Russian Federation. Personal income tax and unified social tax from payments to employees in kind is paid on a general basis based on market value products or other material assets issued to employees.
These postings are reflected in the debit of account 70 and the credit of the corresponding accounts. They show a decrease in the organization's debt to employees for wages.
| Account Dt | Account Kt | Wiring Description | Posting amount | A document base |
| 70 | 50 | Payroll posting | 254500 | Settlement and payroll, expenditure cash warrant |
| 70 | 51 | The salary was transferred to the employees' accounts in the bank (bank cards) from the account of the enterprise | 50000 | Help-calculation, payment order an agreement with a bank |
| 70 | 68.01 | Withheld personal income tax from the salary of employees | 45500 | Help-calculation |
| 70 | 71 | Withheld from the employee's salary an amount not previously returned to him, issued under the report | 2500 | employee advance report |
| 70 | 73 | Withheld from the employee the amount of compensation for material damage caused by him | 5500 | |
| 70 | 75 | Acquisition of company shares by employees on account of wages | 20000 | Employee statements, decision general meeting shareholders |
| 70 | 76 | Deductions from employees' salaries in favor of third parties (membership and insurance premiums, alimony, debt repayment utility bills, other payments by court decision, etc.) | 10000 | Help-calculation |
| 70 | 94 | The amount of material damage was withheld from the identified perpetrators | 5000 | Act of internal investigation, order for damages |
In accordance with the Labor Code of the Russian Federation, the employer is obliged to pay wages at least twice a month. The amount of the advance should not be less than salaries or tariff rates for the first half of the month worked. The advance payment scheme is shown in fig. one.
Rice. 1. Procedure and terms for advance payment.
Deductions from wages can be made only in cases provided for by law. Art. 138 of the Labor Code of the Russian Federation establishes restrictions on the amount of deductions from wages:
It is said that, concluded with an employee of the organization by the employer, is the basis for starting work. It is in it that it contains item dealing with wages, its constituent parts and dates of issue in accordance with the internal local regulations in force in the organization.
As a rule, an accountant is responsible for the calculation of remuneration for the work of employees in any organization. The accrual procedure and the terms of its payment are regulated by Article 135 of the Russian Labor Code and may differ depending on the form of education, as well as the documents on the basis of which the calculation is made. As internal local bases the company can serve:
The above documents contain all the detailed payroll information. In addition, there you can find data on the remuneration systems used in the organization. In accordance with part 6 of article 136 of the Labor Code, wages in an organization must be paid at least twice a month every two weeks. Days for the issuance of wages can be prescribed in the collective or employment contract.
At the end of the month or the beginning of the next, the employer is obliged to issue payslips that show:
For, so that the rights of employees are not violated by the employer, the Labor Code of the Russian Federation and various Federal Laws contain a whole list of clear rules for the payment of wages to employees. We list some of them in the form of abstracts.
If the payday falls on a holiday, then payments must be made on the working day preceding the day of rest.
When an employee goes on vacation, the amount of all accrued remuneration for work and vacation pay must be paid no later than three days before the start of the vacation.
If wages are delayed for a period of more than 15 calendar days, the employer is obliged to pay compensation for each day in the amount of 1/300 of the Central Bank refinancing rate of the amount owed.
Full time salary the employee must be equal to or higher than the currently established minimum wage, taking into account the district coefficient.
Upon dismissal of an employee, payment of wages must be made on the last working day or, in other words, on the day of dismissal.
Thus, the procedure for calculating wages in organizations may differ slightly depending on the approved internal documents governing this process.
When, if an employee believes that the payroll procedure in the organization violates his rights, you should apply to the specialists of the Prosecutor's Office or the Labor Inspectorate. These organizations will check the received information for authenticity and, if a violation is detected, will involve entity(employer) liable.
Perhaps the most important issue that worries both the employee and the employer is payroll. If the employer makes a mistake somewhere and underpays the employee, he may have serious problems with the labor commission and the tax service, and if the employee does not know what his salary consists of and the procedure for paying it, he may never know what he underpay.
Features of the calculation and payment of wages are described in Art. 21 of the Labor Code Russian Federation. In Art. 136 of the Labor Code "Procedure, place and terms of payment of wages" describes the main nuances that an employer needs to know when calculating and paying wages.
The salary of each employee is calculated in accordance with the procedure established by the enterprise, with which the employee must be familiarized. When calculating wages, the system of remuneration, which is established at a given enterprise for a given category of employee, all incentives and penalties, all social and other payments and tax deductions. According to the legislation, the employer pays pension and insurance contributions from his own funds.
Payroll occurs from the first day when the employee begins to perform his duties.
After the employee brings all the documents necessary for applying for a job to the personnel department (or directly to the employer, if we are talking about a small enterprise), he signs an employment contract with the employer.
The employment contract stipulates all the nuances of labor relations - from the mode of operation and payment of wages to the specifics of termination of the employment contract. On the basis of this agreement, an order or order is issued for the enterprise to hire a new employee, and it is this document that is the basis for the accounting department (or the settlement department) for calculating wages.
In addition to the order or instruction on hiring, which contains information about the start date of work, the salary of the employee and his last name, first name, patronymic, position, personnel number, the payroll accountant also needs the following information:
For laid-off employees, you will also need the date of termination of employment and information about unused vacation days.
In order to know how to calculate wages, you need to know which wage system is established for the employee. There are two main systems:
According to labor law, wages must be paid twice a month. The employer can set the dates of payments on his own and must necessarily register in the local documents of the enterprise, for example, in a collective agreement.
Also, the employer must establish whether payments are made in cash or transferred to the employee’s bank account and approve the form of the document (pay slip), which will describe the calculation of wages, accrued bonuses, deductions made, and the like.
According to the Labor Code, the employer is obliged to familiarize the employee both with the procedure for calculating wages and with all the details of its calculation.
Usually the first payment at the beginning of the month is called an advance payment. It is calculated using one of two methods:
Of course, it is more convenient to calculate and pay a fixed amount. Payments must be made strictly on the set date; if it falls on a weekend or holiday, payment must be made the day before. Accounting for payments must be kept according to the statement, the form of which is established State Committee statistics 05.01.2004.
Before the salary is paid, all payments and deductions due to the employee must be made. Holds are as follows:
Additional payments are as follows:
Consider some hold and additional payments more.
According to the law, before paying salaries, it is necessary to withhold personal income tax from it. Interest rate for a resident of the country - a person who has spent the last one hundred and eighty-three days in the territory of the state - is thirteen percent. Income tax is calculated before withholding alimony, money to pay off a loan, and the like.
Holiday pay (as well as deduction) is made according to the average daily earnings. If the employee has worked the billing period (year) in full, then the average daily earnings are equal to the wages paid for this period, divided by twelve months and the average monthly number of calendar days - this value is considered to be 29.4.
If an employee is not fully employed accounting year, then the number of months that he worked in full is multiplied by the average monthly number of calendar days and the calendar number of days in the incompletely worked month is added. The resulting number is divided by the salary paid by the employee for the period worked by him. The average daily earnings are multiplied by the number of vacation days and the employee is paid the amount received.
Vacation money must be paid to the employee three days before he goes on vacation, so it is better to calculate vacation pay without waiting for the end of the month. An order to grant leave to an employee must be issued and endorsed two weeks before it begins.
The payment of sick leave benefits is also made according to the average daily earnings, but it is calculated by dividing the average earnings (for the last two years) by seven hundred and thirty - the number of days worked. When paying benefits, the insurance percentage is also taken into account, which is set depending on the insurance period:
The average daily earnings are multiplied by the number of days on the sick leave, the amount received is multiplied by the insurance percentage and the resulting number is paid to the employee.
The payment of sick leave benefits is possible only when the sick leave is closed and provided by the employee to the accounting department or the settlement department of the enterprise. Most often, an employee receives sick pay with the next salary.
Maternity benefits are always multiplied by one hundred percent, regardless of the insurance period. Also, the average daily earnings are calculated a little differently: average earnings must be divided by the number of days in the last two years worked, with the exception of those days when the employee was on sick leave, maternity leave and parental leave.
Since there are a lot of nuances in the payment of wages, the example of payroll in each case will be different.
This is not to say that cases where wages are calculated incorrectly are frequent and ubiquitous, but sometimes they happen. Salary may be incorrectly calculated according to different reasons, for example, in the case of a mechanical error of an accountant who calculates the wrong amount or figure.
"Extra" money is considered unjust enrichment and must be returned - that is, they will be deducted from the next salary. In this case, there are such nuances: total amount of all deductions should not exceed twenty percent of the employee's wages. That is, if the employee, for example, still pays alimony, the amount of this payment and deductions for the return of incorrectly accrued wages cannot exceed the twenty percent mentioned above; if the excess salary was paid as a result of the employee’s dishonest behavior or the accounting error of the accountant, it is withheld from the employee, but if the salary was overstated due to the accountant’s negligence, the costs will be deducted from the accountant, since the loss was caused to the enterprise through his fault.
The employer must correctly calculate the salary and pay it to employees on time. The principal requirement of the employer to the systems of remuneration applied in practice is equal remuneration for equal work, otherwise one should be guided by the specifics of a particular production and economic situation generally. We will talk about wage systems (SOT) and the key features of each type in this article.
Related Documents:
Salary in terms of labor law
Salary, or wages - the remuneration of an employee for the work performed, in other words, the price of those involved in the production process labor resources. According to Article 129 of the Labor Code of the Russian Federation, the level of salary is determined by the qualifications of the employee, as well as the complexity, quantity, quality and conditions of the work that he performs. It is customary to include compensation and incentive payments as well. Labor legislation, the norms of which are aimed primarily at protecting the rights of personnel, also provides for the payment of wages for hours not worked:
The payment of salaries to personnel must be made: at least every half a month, exactly on the day established by the Labor Regulations or the employment contract, and also no later than 15 calendar days from the end of the period for which it was accrued.
There are the following systems of remuneration of employees:
piecework;
time-based.
With piece-work, the employee's salary depends on the amount of products manufactured by him (work performed).
Regardless of the specifics of the payroll scheme preferred by the employer, the amount that the employee receives per hour or per month must not be less than that established by the state minimum level. This rule applies to enterprises of any form of ownership and is implemented in practice in the form of a minimum monthly rate or a minimum hourly wage. No organization in Russia has the right to pay monthlysalary less than minimum wage (minimum size remuneration) except for cases when the specialist works part-time or part-time.
When developing a remuneration scheme for the personnel of a particular enterprise, it is necessary: to choose a method of remuneration that directs the efforts of employees to achieve the desired level of productivity, and to provide each specialist with the opportunity for self-realization in the professional field. To produce competitive products in sufficient volume and at the lowest cost, you should thoroughly analyze the workflow and only then make a choice in favor of a particular system.
Time-based SOT is used, as a rule, in relation to specialists, official duties which are diverse and difficult to quantify (for example, when it comes to accounting, bank customer service, legal support of transactions, etc.). If the indicator of the quality of the work performed is more important than the quantitative indicator, and the price of a specialist’s mistake is too high, if the work is of a creative nature, if the employee, with all his desire, cannot have a direct impact on the level of labor productivity, it is worth giving preference to the time-based scheme.
As for piece work, the priority area for its application has been and remains production lines, where an increase in the number of operations performed does not affect their quality. If you need to improve production efficiency with the ability to measure the quantitative result of the work done, you can safely introduce piece-rate COT. It is important to fix the procedure for calculating and paying staff wages in a collective and labor agreement, as well as in the local regulatory documentation of the enterprise.
In the case of using direct piece-rate COT, the employee's salary is calculated as the product of the price per unit of output (type of work) by the quantity of manufactured products (work performed). Piecework prices for a unit of production (type of work) are set by the employer. They must be spelled out in the employment contract with the employee, as well as in local regulations employer: Regulations on wages, collective agreement, etc.
With a piece-bonus COT, the algorithm for calculating wages is the same as with a direct piece-rate system, but the employee receives a bonus in addition to the calculated amount. Its size and terms of payment are determined by the employer (for example, in the Regulations on Bonuses).
With a piece-progressive SOT, output within the limits of the standard is paid as usual, and excess output is paid at an increased rate.
We will not dwell on the indirect piece-rate COT, since such a system is used, as a rule, in relation to personnel of auxiliary (servicing) industries. The salary of such workers depends on the wages of workers in the main production. The mechanism of "dependence" is set by the employer.
The time-based payment system, in contrast to the piece-rate system, is characterized by the fact that the employee is paid not for the amount of products he has manufactured (work performed), but for the time actually worked. Time-based SOT is subdivided into simple time-based and time-bonus. With a simple time-based system, only the time actually worked by the employee is taken into account. The salary of an employee with a simple time-based SOT can be calculated:
Actually worked days (hours) in all the above cases are recorded in the time sheet.
Chief Accountant of Intech LLC (Smolensk):
With a time-based wage system, an employee's earnings depend on his qualifications and the time he has worked. The advantages of this system are ease of implementation and ease of payroll, the creation of preconditions for the performance of high quality work, improving the climate in the team. The main disadvantage is that wages can be difficult to link to the contribution of a particular worker. The time-based scheme is suitable for the non-manufacturing sector, as well as small companies. If the employee is paid a salary, and he has worked all the working days of the month, then he is paid a salary in full. If the month is not fully worked out, then the employee is paid wages based on the salary calculated in proportion to the number of working days actually worked.
If the work of a specialist is paid at the daily wage rate, then his salary is calculated by multiplying this rate by the number of days he actually worked. Similarly, wages are calculated in the case of applying the hourly tariff rate. Only the rate is multiplied by the number of hours actually worked (and not days).
The sizes of hourly (daily) tariff rates, salaries for various categories of personnel are determined by the employer and are reflected in the Regulations on remuneration, as well as in staffing. A variation of the time-based system is the time-bonus SOT. With it, the employee's salary consists of two parts:
payments for the hours actually worked (based on salary or tariff rate);
Bonuses are the most common way to reward employees. The bonus is paid for the performance by the employee of certain production indicators, and its size can be set by the employer both in a fixed amount and as a percentage of the salary. In contrast to the salary or tariff rate, which is the main and basically stable part of the salary, the bonus is considered an additional, variable part. Among the indicators that you have to focus on when calculating bonuses, most often appear:
reduction of losses from marriage;
fulfillment or overfulfillment of the production plan;
professional skills and knowledge of advanced labor methods;
improved results economic activity link, section, brigade or workshop;
reducing the cost of production.
According to Article 144 of the Labor Code of the Russian Federation, the employer has the right to independently form a bonus system, while the procedure for calculating bonuses should be fixed in. By establishing a piece-bonus SOT and making regularly paid bonuses part of the salary, the employer assumes certain obligations. In other words, if the bonus for achieving specific indicators provided for by local regulatory documentation is not paid to an employee who, by all indications, is entitled to receive it, the injured party may apply for the recovery of incentive payments to the GIT, the court or the prosecutor's office. At the same time, general and dual formulations found in the local regulations of the employer are interpreted in favor of the employee. In order to avoid misunderstandings, it is necessary to distinguish regular types of bonuses from lump-sum incentive payments - one-time remuneration at the end of the year, bonuses for long service, material assistance, etc.
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Both hourly wages and piece-work belong to the category of tariff systems that require the mandatory use of certain standards to differentiate the salaries of specialists who perform production operations of different complexity, nature, intensity and working conditions. In parallel with the tariff systems, there is a tariff-free SOT, in which the remuneration received by an employee depends on the overall results of the enterprise or department, as well as on the amount of funds sent by the employer to the salary fund. The main features of the tariff-free scheme are:
Some companies successfully use a mixed COT, which has signs of a tariff and tariff-free system - for example, a dealer mechanism, in which the employee's salary is the difference between the actual selling price of the goods and the price that the dealer paid for it to the enterprise, or. Commissions are received by managers of sales, advertising, foreign economic relations of the enterprise, etc. Be that as it may, the method of payroll chosen by the employer must be clear to the staff so that each employee can independently calculate the strategy of their actions to achieve the best result and receive the desired reward .
A rare, one might say, exotic form of wages - in-kind - is still found today. By general rule salary in the territory of the Russian Federation is paid in the state currency, that is, in Russian rubles, but sometimes, due to special circumstances, one has to resort to exceptional measures - produced by the enterprise (products, manufactured goods, etc.).
Performing work in the interests of employees or providing free meals, travel, recreation, training is also considered a form of payment in kind. The right to pay wages to personnel in non-monetary form, the employer receives only if there are good reasons, enshrined in Article 131 of the Labor Code of the Russian Federation and clause 54 of the Resolution of the Plenum Supreme Court RF No. 2 dated March 17, 2004:
Employees who do not agree to such a transition should be offered another job, and in the absence of free vacancies or after rejecting all the proposed options, the employment relationship can be terminated on the basis provided for in paragraph 7 of part 1 of article 77 of the Labor Code of the Russian Federation. In practice, most often there is a transition from time-based SOT to piece-bonus, as more profitable for an enterprise in the production sector and allowing an objective assessment of the contribution of each employee to the overall result of the company's activities. Unfavorable economic conditions are also forcing the abandonment of fixed monthly salaries in favor of more flexible employer systems.
Payroll is handled by accounting staff. If the number of the enterprise is high enough, then it is advisable to have a specialist in the staff with the functionality of a payroll accountant. HR specialists also participate in the calculation of wages, preparing time sheets, calculating hours worked and counting the number of overtime. In the article, we will consider the step-by-step process of calculating the remuneration of personnel, formulas, examples are given. The information is current for 2017
According to the current labor legislation, the payment of wages for the previous period must occur no later than the 15th day of the next month, and in two amounts. Specific payment dates must be in without fail is prescribed in the Regulations on the remuneration of the enterprise, and there must be at least 15 days between them. How are they installed.
Wages not paid on time entail the calculation of compensation for each day - calculate the amount of compensation for the delay in free of charge.
The salary calculation algorithm looks like this:
At the same time, all sick days and vacations are taken. After the number of hours is entered for each day for each employee, the time sheet is closed - that is, they are signed by the manager, assigned a number to him and entered in the Timesheet Journal. For convenience, you can refer to the timesheet with the index "-TURV", which means "time sheet". After that, the finished signed time sheets are transferred to the accounting department.
The mistake of many beginners is the belief that the time sheet is only needed to record the working hours of employees who work on an hourly wage rate, on a summarized accounting of working hours or on a flexible work schedule. Timesheets must be filed for each employee. It does not matter whether it will be a single report card for the entire enterprise or a separate document for each division in particular.
There are two options here.
The first one is based on salary part wages. In this case, if the employee worked the entire month and did not have days of annual leave, leave without pay, or sick leave, the salary will be equal to that specified in his employment contract. If some time of the month was paid sick or vacation, the accountant calculates the salary in proportion to the days worked. Important: It's about days, not hours.
Formula to calculate wages for hours worked by days (hours):
ZP for working hours \u003d Salary * Number of days worked / Total number of working days in a month
ZP for work time = Salary * Number of hours worked / Total number of hours worked per month.
If the employee's employment contract contains a PTS - hourly rate, The accountant calculates the salary of an employee by multiplying his tariff rate by the number of hours worked.
Formula to calculate the payment for hours worked at the tariff rate:
ZP = Tariff rate (daily or hourly) * Number of days (or hours) worked per month.
If the employment contract states piecework wages, then the formula for calculating the salary is as follows:
ZP \u003d Piece rate * Number of units of production (works, services, operations) per month.
It is made on the basis of the "Regulations on bonuses" of the enterprise, in which, in addition to the terms of payments and the procedure for calculating, the form of motivation for each position must be prescribed. Previously, documents are submitted to the payroll department for the calculation of the motivational part of the salary. In them, for each employee, KPIs are approved - key performance indicators. The document must be signed by the head of the department in the same way as the time sheet.
The Labor Code establishes situations and categories of employees who need to make additional payments, which may be related to the nature of their professional activities. So, bonuses are due to employees:
It can also be surcharges established by a collective agreement, intersectoral agreement or local regulations.
For example, they include:
Holds - important point calculation of employees' salaries. They may have several causes:
When conducting deductions, it is important for an accountant to remember a number of rules regarding the allowable deduction percentage. In most cases, it is no more than 20% of the amount of earnings employee, taking into account the bonus part. If a writ of execution several, then the total amount of deduction cannot exceed 50% of wages. When compensating for material damage and collecting alimony that was not paid on time, more than 70% of monthly earnings cannot be withheld.
If wages are calculated, then the advance payment issued for the first half of the month is deducted from the total calculated amount.
General formula for calculating the salary of employees:
ZP \u003d Payment for hours worked + Bonuses + Surcharges - Deductions
Payroll entry: D 20 (or 44 for trade enterprises) K 70.
It is the same for all citizens and is 13%. For this amount, the employer, being tax agent, pays in tax service on behalf of the employee, respectively, reducing the amount of income accrued by this amount.
If the employee is entitled to standard tax deductions, then the employer must take into account the amount of deductions before calculating income tax. If we are talking about a deduction for a child, then an additional condition must be met - the total salary from the beginning of the year does not exceed 350,000 rubles.
Formula to calculate personal income tax from wages:
Personal income tax = 13% * (Employee's salary for hours worked - Standard deductions)
Posting code for tax withholding: D70 K68 NDFL.
The employer considers three types of contributions:
on OSS (VNiM) – rate 2.9% up to limit base, over 0% (social contributions due to temporary disability and motherhood) - paid to the Federal Tax Service since 2017;
The total percentage of contributions from salary is 30%.
Important: the amount of the employee's salary is not reduced, the contributions are paid from the budget of the employer.
Formula to calculate payroll contributions:
Contribution = Accrued RFP * Tariff
His employer is obliged to issue before or on the day of the issuance of wages, it contains a breakdown of the accruals. For convenience, you can configure the distribution of pay slips to email employee, while providing a password for each file. Issuance of a paper pay slip is strictly in hand.
The legislator does not cite restrictions on the form of payment. Will it be cash payment or bank transfer bank card, the decision belongs to the employee. It is strictly forbidden for an employer to force employees to participate in salary projects or other activities. The employee has the right to provide the details of any bank at his discretion by writing.
If the payment is made in cash, the accountant draws up a payroll, which the employee signs. It is important to remember that the level of income is personal data. Therefore, when signing, either an individual statement is formed, or all lines with accruals are closed except for the necessary one.
In conclusion, it is necessary to recall the obligation of the employer to ensure the timely payment of wages, as well as compliance with the interval of 15 days between advance payments and wages.
For a full month:
The salary of an employee is 29,500 rubles. For September and October 2017, he worked all the days, according to the production calendar (21 and 22 working days, respectively). He is not entitled to any other payments.
That is, for a full month, the employee receives a full salary, despite the fact that the number of working days is different.
For an incomplete month:
Salary - 29500 rubles. In October 2017, 18 days worked. Other payments, except for salary, are not allowed.
For an employee, the daily tariff rate is set at 2400 rubles. per day. In November 2017, he worked 20 days.
An example of piecework pay
In December 2017, a worker sewed covers for 30 sofas and 50 armchairs. Piece-rate for a cover for a sofa = 800 rubles, for a cover for an armchair - 650 rubles. The deadline for payment of the second part of the salary is the 10th day of the next month.
The company has 2 employees. The salary of the first is 36,000, the second has a piecework wage of 500 rubles. for each table made. The regional coefficient for the region is 15%.
First worker:
Second worker:
Calculation for the first worker:
Calculation for the second worker.
