To calculate the tariff rate, one should be guided by the letter of the Ministry of Labor of the Russian Federation. The hourly wage rate is calculated for night work, shift work, overtime, and work on holidays or weekends.
Instructions
Step 1
To pay for work in a particular month, divide the wage by the number of working hours in that month, and you get the hourly wage rate. For example, if an employee has not worked the entire working month, then the number of hours actually worked is multiplied by the wage rate of the calculated month.
Step 2
Work at night from 10 pm to 6 pm is paid at least 20% higher than the regular wage rate. The company's regulatory enactments may establish a different allowance for night hours of work, but not less than 20% more based on the hourly wage rate.
Step 3
For work on weekends and holidays, double the wage rate is paid or an additional day off is given.
Step 4
Often accountants calculate the average annual wage rate or the average quarterly rate.
Step 5
To calculate the average annual wage rate, the wage amount must be multiplied by 12 and divided by the number of working hours in the billing year.
Step 6
If it is necessary to calculate the average quarterly wage rate, then the wage salary should be multiplied by 3 and divided by the number of working hours in the billing period.
Step 7
When paying for processing, the accumulated working time in the settlement period is taken into account. Overtime is paid at a double wage rate only if the working hours of this employee exceeded the hours of the summarized working time in the billing month. That is, the calculation must be made at the end of the billing period.
Step 8
If an employee often leaves for sick leave or does not work out the prescribed amount of summed up time, payment should be made based on the average hourly rate calculated for 12 months.
