The payroll fund is the entire amount of wages accrued to the employees of the organization for a certain period (daily, monthly, quarterly, annual payroll there). The total amount of the fund, as a rule, consists of the fund for basic and additional wages.
Instructions
Step 1
When calculating the payroll, it should be remembered that it includes remuneration in kind and in cash for hours worked and not worked, bonuses and one-time allowances simulating allowances and payments, compensations associated with difficult working conditions, payments for food, housing, fuel, which are irregular. At the same time, payments for unworked time mean remuneration of adolescents for part-time work, payment for study leave, payment for downtime that occurred through no fault of the employee, payment for the time of forced absence, payment for the time an employee takes advanced training courses, etc.
Step 2
One-time incentive payments include year-end bonuses, one-time bonuses, compensation for unused vacation, material assistance, annual performance bonuses, seniority bonuses, etc. Social payments include supplements to the pensions of employees at the enterprise, payment of vouchers, compensation for women on parental leave, material assistance, payment of the cost of travel to the place of rest, etc.
Step 3
It is possible to calculate the wage fund, taking into account all payments and allowances available at the enterprise. At the same time, the calculation of the payroll in organizations of different industries will be slightly different. Consider an example of calculating the wage bill in a construction company. The wage fund for administrative and managerial personnel (AUP) is calculated based on the official salary.
DO = TC x TC, where
DO - official salary, TC tariff coefficient, TS - the wage rate of a worker of the 1st category.
Step 4
The annual payroll of the AUP unit will be determined as follows:
FOT (AUP) year i = TO x Ked x 12, where
K is the number of staff members for this position.
The annual fund of the entire AUP will be equal to the sum of the wage funds of the AUP unit multiplied by the district coefficient.
Step 5
The wage fund for workers is calculated using the formula:
FOT p = FOT slave + K (FOTzsp + PHOTo), FOT p kv = FOT p x% / 100, where
Payroll slave - the wage fund for workers for the annual work program (based on the results of calculations), FOT zsp, FOTo - the wage fund, respectively, of procurement and warehouse personnel and security, K - coefficient of bonuses for workers (based on the results of calculations), % - percentage from the calendar.
