Virtually every employee, at least once a yearlife, but there was a feeling that he was wrongly calculated the salary (ZP). In this case, in order to avoid the emergence of negativity towards the employer, it is certainly worth turning to the accounting department. There, as a rule, explain the principle of accruals. However, there are times when the accountant does not have time to explain the elementary, from his point of view, things.
That is why it is advisable to know howindependently calculate the salary for the month: from which the patch is composed, and what taxes are paid from it. For more information on this you can find in our article: How to calculate the average wage.
What determines the size of the salary
There are several main points that affect the amount of salary:
- the system of payment used;
- working conditions;
- the amount of tax deductions and personal income tax.
The wage system may be time-based orpiecework. In the first case, certain tariffs are used for a specific time period of labor activity (per month, per day or per hour). Most employers in the calculations with employees practice salary - a fixed monthly amount, which is specified in the employment contract.
To determine the salary when using tariffs for a day or per hour apply one of the following formulas:
- ZP = number of days worked X tariff per day
- ZP = number of hours worked X tariff per hour
Piece pay involves the accrual ofsalaries on the final result of work. Its size is indicated in the contract for a particular type of activity. The same document fixes sanctions for incomplete or poor-quality execution of works.
When calculating wages is also largeit is important in what conditions the employee did his job. According to the Labor Code of the Russian Federation, heavy and especially heavy, harmful and especially harmful working conditions are paid in an increased amount, unlike activity under normal conditions.
Moreover,natural and climatic conditions of work. In the Far North, as well as in the districts equated to it, a special coefficient is applied-the percentage increment to the established wage. The size of this coefficient is established by the Government of the Russian Federation and depends on the length of service in severe climatic conditions.
Tax deductions and personal income tax
Unfortunately, not every worker hasrepresentation of tax deductions and income tax (personal income tax - personal income tax). Many assume that the final salary is indicated in the employment contract. But this is not so.
The contract prescribes the amount of salary, fromwhich, according to the RF Tax Code, still withholding income tax in favor of the state. For residents of the Russian Federation * NDFL is 13%, for non-residents of the Russian Federation ** - 30%. The enterprise thus only plays the role of an intermediary between its employee and the state.
At the same time, the tax base may bereduced by the amount of tax deductions, i. state benefits for which personal income tax is not collected. And this advantage is enjoyed exclusively by residents of the Russian Federation. All possible tax deductions and conditions for their provision are specified in the Tax Code of the Russian Federation (articles 218-221, and article 227).
Sample salary calculation
Calculation of wages for the month is, as a rule, according to the following standard algorithm:
- the salary for a month is determined. For this purpose, the amount approved by the contract must be divided by the number of working days in a month, and then multiplied by the number of days worked;
- District or northern coefficients are added to the salary, if any;
- the amount received is reduced by the amount of tax deductions, if any;
- the income tax is calculated from the total amount: NDFL = (salary - deductions) X 13%;
- of the total amount is deducted personal income tax - this will be the salary that the employee gets in his hands.
However, in order to correctly calculate the salary,it is also necessary to take into account that overtime and night time, as well as holidays and multi-shift regime are paid at higher tariffs. More detailed information on salary calculations can be found in our article: How to calculate the average monthly salary.