Instructions: how to calculate your salary for January 2021

Normative base

Letter of the Ministry of Labor of Russia dated 08/05/2013 N 14-4-1702
Letter of the Ministry of Labor of Russia dated 08/10/2017 N 14-1/B-725

Resolution of the State Statistics Committee of the Russian Federation dated January 05, 2004 N 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”

Letter of Rostrud dated March 18, 2010 N 739-6-1

Federal Law of December 6, 2011 N 402-FZ “On Accounting”

Almost always, in vacancies, instead of the salary that the employee will actually receive, the salary is indicated. And many people don’t even realize that salary and wages are not the same thing. And in order not to delve into the rules of how to calculate salary based on salary, the calculator on our website will help.

Payroll calculation when working according to a schedule: example

The following has been installed at Ogonyok LLC:

• the established period of summarized working time for accounting is a quarter;
• the tariff rate for guards is 50 rubles per hour;
• the shift is 16 hours - daytime, and 8 hours - night;
• surcharge for night time - 20%;
• During the first quarter, the watchman worked 8 days in January, 6 days in February, and 9 days in March.

Payment for one guard shift is: (50 rubles x 16 hours) + (50 rubles x 8 hours) + (50 rubles x 8 hours x 20%) = 1280 rubles.

Salary is:

• for January - 1280 rubles x 8 days = 10240 rubles;
• for February - 1280 rubles x 6 days = 7680 rubles;
• for March - 1280 rubles x 9 days = 11520 rubles.

How to use the calculator

To calculate your salary using our service, enter the initial data. The program will do the rest.

Let's say your salary is 30,000 rubles. For a fully worked September, you will be credited 30,000 rubles, but personal income tax will be withdrawn in the amount of 3,900 rubles and only 26,100 rubles will be issued (transferred to the card).

Try calculating your salary based on your salary; the calculator will give you the answer instantly. The only thing is that he does not know how to count overtime, and if the hours are exceeded, the program will not work. But if you worked for less than a full month, let’s say you were hired in the middle of the month, the system will take into account the number of days worked and change the totals.

Minimum wage from the new year

Article 133 of the Labor Code of the Russian Federation establishes that the salary of an employee who has worked a full month should not be less than the minimum wage, which is established by Federal Law No. 82 of June 19, 2000. The minimum wage is regularly revised. In 2021, the minimum wage is 12,130 rubles, and from 01/01/2021 it will be raised by 262 rubles. — up to 12,392 rub. (Order of the Ministry of Labor No. 542n dated August 28, 2020).

Many employers believe that the minimum wage affects how the salary is calculated in January - they should be guided by this value when paying. However, this is not entirely true. Article 133.1 of the Labor Code of the Russian Federation allows regions to establish local minimum wages at a level not lower than the federal one. In some regions it significantly exceeds the federal level:

If the regional minimum wage is established on the territory of a constituent entity of the federation, the employer is guided by it when paying the labor of its employees. In order not to apply the regional minimum wage, it is necessary to send a reasoned refusal to the State Service for Labor and Employment within 30 days after the publication of the appeal to employers.

Thus, organizations should check how wages are calculated in January and whether they correspond to the minimum wage established not only at the federal level, but also in the region.

Features of manual payroll calculation

Labor legislation defines salary and wages (Article 129 of the Labor Code of the Russian Federation):

• salary - a fixed amount of remuneration for an employee for a calendar month without taking into account compensation, incentives and social payments;
• incentive payments - additional payments and bonuses of an incentive nature (bonuses and incentive payments);
• compensation payments - additional payments and allowances of a compensatory nature (for work in special climatic conditions or in special conditions and other payments);
• wages - remuneration for work, which consists of salary, taking into account compensation and incentive payments. In colloquial speech the concept of “dirty salary”, or gross salary is used;
• take-home salary - the amount of wages to be paid to the employee, or accrued wages minus personal income tax. In colloquial speech it is sometimes referred to as “net pay” or salary net, and a detailed calculation of wages by salary calculator has just helped us do it.

Pay systems

The organization independently develops a system of financial motivation for employees. Different payment systems are established for different categories of employees. The main remuneration systems are:

• official salary;
• tariff rate.

The amount of salary payments depends on the position held. This system is used to reward specialists with a wide range of work. Directors, lawyers, engineers, accountants and other specialists who calculate salaries based on salaries will need a calculator every time they index payments.

Remuneration at the tariff rate is established as the amount of remuneration for fulfilling the norm. This method is used mainly for temporary workers and piece workers (turner, builder, combine operator, etc.).

Deadlines for calculation and payment of wages

The payment date is set in one of the following documents: internal labor regulations, collective agreement or employment contract. Wages are paid at least every half month (Article 136 of the Labor Code of the Russian Federation). The final payment for the month is made no later than the 15th.

In practice, the payment period is set without taking into account how to calculate salary based on salary (calculator), but in the following order:

• advance payment - from the 16th to the 30th (31st) day of the current month;
• final payment for the month is from the 1st to the 15th of the next month.

If the payment day coincides with a weekend or non-working holiday, payment is made on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

IMPORTANT!

In the Letter of the Ministry of Labor of Russia dated 08/05/2013 No. 14-4-1702, when considering the issue of determining the amount of the advance, it was explained that the Labor Code of the Russian Federation does not regulate the size of the advance. In Letter No. 14-1/B-725 dated August 10, 2017, the department reminded that it is unacceptable to reduce the salary advance compared to money actually earned.

In practice, the following methods of calculating the advance are used:

• in proportion to the time worked;
• as a percentage of salary;
• in a fixed amount.

The organization chooses the most convenient payment methods and terms for itself.

How to calculate how much they will give in your hands

The actual amount to be paid is determined using salary calculation, the formula of which is as follows:

ZP = O / Dm × Od,

Where:

• ZP - monthly salary (gross);
• О - official salary according to the staffing table or employment contract;
• Dm - number of days in a month;
• Od - actually worked days in a month.

When the amount of wages is known, we determine the amount of personal income tax:

Personal income tax = salary × 13%,

Where:

• ZP - accrued wages for the month;
• 13% is the personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of Article 224 of the Tax Code of the Russian Federation).

Let's determine the amount of wages “on hand” (Net).

Net = salary - personal income tax,

Where:

• Net - the amount of wages that will be paid to the employee for the month worked.

Number of working days

The proposed algorithm for calculating salary based on salary is suitable if the employee worked for a whole month, without absences or business trips. Working hours (standard) should not exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation).

The number of days worked in a month is determined by the working time sheet.

In the case of working for less than a full month, wages and salaries are calculated differently. For example: hiring or dismissal in the middle of the month. Payment is made based on the days actually worked in the month.

Average earnings

When on a business trip, during layoffs and in other cases provided for in Art. 139 of the Labor Code of the Russian Federation, payment is based on average earnings.

The calculation of average wages is determined by the formula:

SZP = (ZP + SV) / ​​D,

Where:

• SWP - average salary;
• Salary - actual accrued salary for the 12 months preceding the date of payment;
• SV - accrued incentive payments provided for by the remuneration system for the period, with the exception of amounts of financial assistance;
• D - the number of days actually worked in the 12 months preceding the date of payment.

IMPORTANT!

One average earnings is not included in another, i.e., when calculating average earnings, the time during which the employee maintained the average earnings is excluded from the calculation period, in accordance with the legislation of the Russian Federation.

What does salary consist of?

Remuneration consists of basic and additional parts.

The main part of the salary includes the following types of remuneration:

• payment according to salary (tariff), piecework;
• payment and additional payment for work on holidays (weekends);
• for hours worked overtime;
• bonuses;
• bonuses for skill, additional payments for hazardous working conditions;
• surcharges for substitution and combination of professions, etc.

Additional payments include all additional payments calculated based on average earnings:

• payment for all types of vacations;
• compensation payments upon dismissal;
• additional payments up to the average, determined by the regulations on remuneration or other regulations of the enterprise, etc.

So, the forms of remuneration and its types determine the algorithm for calculating wages to employees of a particular enterprise.

Documents reflecting the calculation, accrual and payment of wages

When hiring an employee, a hiring order is issued. The order is issued in any form or using forms No. T-1 or T-1a.

The employee's salary is indicated in the employment contract and/or staffing table (form No. T-3).

To calculate wages and record actual time worked, the following forms are used:

• timesheet for recording working hours and calculating wages (form No. T-12);
• time sheet (form No. T-13).

To fill out timesheets, HR employees use a production calendar.

The following forms are used to document payroll calculations:

• payroll statement, form T-49;
• pay slip, form T-51;
• payroll, form T-53.

Accounting and registration of payrolls for payments made to employees of the organization is reflected in the payroll register (Form No. T-53a).

All these forms are approved by Resolution of the State Statistics Committee dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.”

When paying wages, the employer is obliged to notify each employee in writing about the amount of wages (Article 136 of the Labor Code of the Russian Federation and Letter No. 739-6-1 of March 18, 2010).

The approved unified forms do not contain a payslip form. The organization has the right to independently develop the form.

When an employee is dismissed, an order is issued to terminate the employment contract with the employee. The order is issued in any form or the unified form No. T-8 is used.

The employee must be familiarized with all orders in writing.

The organization has the right to independently develop forms and forms reflecting the calculation, accrual and payment of wages. The developed forms are approved as part of the accounting policy (Article 9 of Law No. 402-FZ of December 6, 2011).

Payroll statement (form T-49)

Payroll (form T-51)

Payroll (form T-53)

Payroll register (form No. T-53a)

Order on approval of the pay slip and the procedure for issuing it to the employee

An employee’s obligation to go to work on weekends or holidays without his consent

This possibility may occur if employee participation is required:

• in preventing or eliminating the consequences of a disaster, industrial accident or natural disaster;
• in preventing accidents, destruction or damage to the employer’s property, state or municipal property;
• in performing work the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency circumstances, that is, in the event of a disaster or threat of disaster (fire, flood, famine, earthquake, epidemic or epizootic) and in other cases posing danger threat to the life or normal living conditions of the entire population or part of it (clauses 1-3, part 3, article 113 of the Labor Code of the Russian Federation).

Vacation in January

The Labor Code contains no prohibitions or restrictions on the provision of leave during the New Year and Christmas holidays. If it falls completely or partially on non-working days January 1-8, then it is extended by the same number of calendar days. Vacation pay is paid to the employee no later than three days before the start of the vacation. If the schedule and application indicate January 1, then the deadline is December 29. Labor dispute lawyers recommend that employees indicate the start and end dates of vacation and the number of days in the application, so that in the future there will be no discrepancies on this issue and problems with the correctness of accrual and calculations.

Let's sum it up

• If the December salary payment deadline falls on January working days, there is no reason for a postponement, and the employer has the right to split this payment into parts.
• If the December salary payment deadline falls on a non-working holiday in January, the payment is made in December.
• January 2021 is a short month; 15 working days include 16 non-working holidays and weekends.
• If the temporary norm for January is fully developed, income is paid in full without reduction.

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