In accordance with Article 136 of the Labor Code of the Russian Federation, wages must be paid twice a month at equal intervals. Labor legislation does not contain the concept of “advance payment”. Two parts of wages issued can be equal (letter of the Ministry of Social Development No. 22-2-709 of February 25, 2009).
It is necessary
calculator or program "1C"
Instructions
Step 1
The letter from the Ministry of Social Development is only advisory in nature. You can calculate the advance part of the salary in accordance with the instructions of the internal legal acts of the company. The regulatory enactments must indicate the timing of the issuance of two parts of the salary and the amount of the advance part in hard monetary equivalent or as a percentage of the salary, output or hourly wage rate.
Step 2
If the advance part of the salary in hard cash is indicated in the internal legal acts of the company, you can draw up a payroll and give all employees an advance without making additional calculations.
Step 3
You will make all calculations when issuing the second part of wages at the end of the billing period, which is considered to be one month. To calculate, add to the amount earned, a bonus, incentive or cash reward, the district coefficient, if it is paid in your area. Subtract 13% tax and received advance payments from the result. The remaining amount will be the second part of the salary for the current month.
Step 4
To calculate advance payments as a percentage of the amount of salary, make the calculation in accordance with the employee's salary. For example, if it is specified in your internal acts of the enterprise that you need to accrue advance payments to all employees in the amount of 40%, calculate 40% of the salary. If an employee has a salary of 10 thousand rubles, the advance part of payments will be 4000 rubles.
Step 5
Most often, lump sum advance payments are made to employees working on production or on an hourly wage rate.
Step 6
For any amount of advance payments, you can deduct tax at the end of the billing period when calculating the second part of the salary.
