The calculation of an employee's salary depends on many parameters. Office workers are generally paid according to their salary. Workers are paid in proportion to the amount of work performed.
It is necessary
calculator, accounting software
Instructions
Step 1
To begin with, an accountant for calculating wages needs to identify a fund made up of net income from the sale of goods or services for a month. From the amount, you must immediately calculate tax and duty fees, utility rates, and so on. The employer has the right to take about 25% of the net income for himself, everything else is divided between company employees and workers. The wages of an office employee are calculated on a time basis. In other words, it is important to calculate the number of hours an employee spent at work. If there were omissions without a valid reason, the accountant has the right to withdraw the penalty amount as well. Sick leave is also calculated in accordance with labor law.
Step 2
If the company is considering compensatory remuneration, then at the next stage the accountant needs to make an estimate of the employees' expenses for the month for gasoline, cellular communications, etc. All this must also be credited to the employee's salary fund. Don't forget about premiums.
Step 3
Bonus salaries are accrued to employees for achieving certain goals, overfulfilling the plan or replacing another employee, and is also credited to the payroll. To do this, you need to calculate the percentage of overfulfilled work or the number of days replaced for another employee and multiply by the average daily salary. Thus, you will receive the amount of the bonus.
Step 4
For calculating wages, a worker outside the office should usually use a piece-rate pay system. To do this, count the amount of goods produced. Determine the unit cost of goods at wholesale rates, subtract 60% from the cost and charge the remaining amount to the employee for each product produced. In the event of unauthorized absenteeism, the employer, according to the Labor Code of the Russian Federation, can withdraw fines.
