How much do accountants and chief accountants get paid, and what does it depend on?

The online payroll calculator in 2022 is a tool for an accountant that helps make calculations if an employee on the salary system has not worked for a full month.

You have entered more working days than there were in the 2022 billing month. Please check the correct quantity. Note! Our calculator does not calculate payment for overtime.

Amount to be chargedTax amountAmount to be issued
000

Use ConsultantPlus materials for free to correctly calculate your salary:

  1. Expert consultation: how to calculate salary in a salary system.
  2. Peculiarities of remuneration for internal and external part-time workers.
  3. Typical situation: how to calculate and pay wages.
  4. Ready-made solution: how to calculate salary if you worked on weekends and holidays.
  5. Guide: how to take bonuses into account when calculating your salary.

Official salary - remuneration of an employee in a fixed amount

The procedure for the relationship between employee and employer is established by the Labor Code of the Russian Federation. According to it, the procedure for remuneration is determined by the labor (collective) agreement and corresponds to the current employer’s remuneration systems, the employee’s qualifications, the complexity of the tasks performed, and is proportional to the amount of labor expended and the employee’s time.

One of the remuneration systems is the salary system, in which the employee receives a fixed salary for a fully worked pay period. Despite the number of working days in a month, the calculation of salary based on a salary includes a formula in which a person who has worked for a whole month receives a fixed amount of salary. The online salary calculator works on this principle. The salary system is sometimes combined with a bonus, piece-rate payment, in which the employer, in addition to the salary, pays bonuses for the achievement of any indicators for the organization, structural unit, branch, etc. In this case, some of the calculations are carried out manually.

How to identify and install

The salary value of each employee is associated with a number of indicators:

  • workload;
  • presence (absence) of education;
  • total work experience;
  • qualification characteristics.

In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, there are three generally accepted remuneration systems: commission, time-based, piecework. The salary portion is established by the institution based on one of the systems chosen by it.

For budgetary institutions, it is established by managers in accordance with clause 3 of the “Regulations on the establishment of remuneration systems for employees of federal budgetary institutions”, taking into account all the requirements for professional training and qualification level necessary to fulfill assigned job responsibilities and carry out functional activities in the profession. The level of complexity and volume of work performed are also taken into account.

The production calendar, a document that normalizes working hours in an organization, has a great influence on the value. It contains information about working days, weekends and holidays. It is compiled for a period of one year and updated annually. The norms of the production calendar for 2022 are established by Decree of the Government of the Russian Federation dated October 1, 2018 No. 1163. Working time standards are determined by Order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n for both a five-day and a six-day working week.

If an employee has a monthly DO, his monthly remuneration is not affected by the number of holidays in a month. The salary of salaried employees is not reduced due to a reduction in the number of working days and depends only on the standard working hours established in the production calendar. If an employee has worked every working day of the month, then his income will be paid in the amount of the established DO.

How to count on a calculator

Here are step-by-step instructions on how to calculate your salary by the hour using an online calculator, which will help you easily calculate the amount to be paid.

Step 1. In the first line of the calculator, enter the salary amount established for the employee by the employment contract. To correctly determine the amounts, you need to calculate your salary online from the full amount, before withholding personal income tax. In our case it is 15,000 rubles.

Step 2. To find out what the salary will be if the salary is 15,000 rubles, and the person worked only 11 days, enter the number of days worked in the pay period into the salary calculator. In January 2021, the employee worked 11 days instead of the 15 days required according to the production calendar (with a five-day working week), since he was on vacation at his own expense for 3 working days. Enter the number 11 into the second line of the calculator.

Step 3. In the third line in the drop-down menu, select January 2022 and immediately see how the calculated amounts change, since the number of working days according to the production calendar in each period is different.

Step 4. The online calculator will tell you how to calculate your monthly salary for 11 out of 15 days worked. In the example given, the employee is entitled to 11,000 rubles. salary instead of 15,000 rubles. The calculator will simultaneously display the amount of personal income tax that should be withheld (RUB 1,430) and the amount to be paid to the employee (RUB 9,570).

Remuneration of civil servants: what it consists of, how it is formed

Let's see what a civil servant's salary consists of.

The first approach is based on a combination familiar to non-governmental organizations: salary (in the civil service it is called cash salary) plus allowances.

Salary

Salary includes:

  • official salary;
  • salary for class rank (diplomatic rank or class rank of justice).

Additional payments

In addition to salary, civil servants receive monthly and other additional payments.

For example, these include payments for length of service - from 10% (for work experience from one to 5 years) to 30% of the official salary (if work experience is more than 15 years).

A monthly supplement may be a significant additional payment. It amounts to up to 200% of the official salary.

Additional payments also include:

  • bonus for working with state secrets;
  • bonuses for completing important and complex tasks;
  • monthly cash incentive;
  • payment upon provision of leave;
  • material aid.

Example: order of the Judicial Department at the Supreme Court of the Russian Federation “On approval of the forms of service contracts and employment contracts” dated August 23, 2005 No. 94.

Note! In addition to the above, regional coefficients are applied to the salaries of civil servants, indexation is carried out, and other payments are made as provided by law.

The approach to solving the question of what a civil servant's salary consists of may be different. It is possible to link a civil servant’s salary to efficiency and effectiveness indicators.

Then all of the above about the system of remuneration for civil servants does not apply, and the terms of payment are specified in the contract (Part 14, Article 50 of the law of July 27.

2004 No. 79-FZ “On the State Civil Service of the Russian Federation”).

Positions for which this approach can be applied are determined by the President of the Russian Federation. If we are talking about regional civil servants, then the list of positions is determined by regional legislation.

Note! In addition to the list of positions for which the salary is determined by the service contract, the regions themselves also set the sizes of official salaries and salaries for class rank and determine how salaries are indexed.

The third approach to paying civil servants is monetary compensation.

This scheme is usually used for heads of government agencies and their deputies. In this case, the decree of the President of the Russian Federation establishes the amount of remuneration, which includes:

  • salary;
  • salary for class rank;
  • monthly bonuses for length of service.

Bonuses and monthly cash incentives are calculated separately.

All the peculiarities of the work of civil servants are disclosed in the guide to personnel issues of the ConsultantPlus system - read and use it in your work. If the document does not open, try a free trial. Did you like the guide and want to use it constantly? Here you can order a price list for a permanent connection to the ConsultantPlus system.

How much do civil servants earn in 2022?

Here are examples of the salaries of federal civil servants in 2020:

  • The salary of a deputy minister is 10,305 rubles. He also receives a monthly cash incentive in the amount of 10.5 times the salary and a monthly bonus for special conditions of service up to 200% of the salary. Total about 150 thousand rubles.
  • The salary of an assistant minister is 9,119 rubles, his monthly monetary incentive is 4 salaries, and the allowance for special conditions of service is up to 200% of the salary. The total is more than 60 thousand rubles.
  • An example from the junior group of positions: the salary of a 1st category specialist is 4014 rubles, his monthly remuneration is 2.5 times the salary, and the bonus for special conditions of service is up to 60%. Total about 16 thousand rubles.

The above examples of civil servant compensation in 2022 do not take into account a number of other payments.

So, the salary for a class rank is, for example:

  • for an active state adviser of the Russian Federation 1st class - 3377 rubles;
  • Advisor to the State Civil Service of the Russian Federation, 3rd class - 1,735 rubles;
  • Secretary of the State Civil Service of the Russian Federation, 3rd class - 824 rubles.

We also remind you that the salaries of civil servants in 2022 include a bonus for length of service - up to 30% of the official salary.

In 2022, the salaries of civil servants with access to state secrets include the following allowances:

  • for the work itself with information containing state secrets - up to 75% of the official salary;
  • experience working with state secrets - up to 20% of the official salary.

How will the civil servants' remuneration system be reformed?

In the summer of 2022, the President of the Russian Federation determined the main directions for the development of the state civil service. They also suggest a reform of civil servants’ salaries in 2022. Main provisions of the reform:

  • the salary should not decrease;
  • the share of official salary in the salary composition should increase;
  • The long-service pension should increase.

The basis for the formation of remuneration for civil servants in 2022 contains “Unified recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of state and municipal institutions for 2022,” approved. Russian Tripartite Commission for the Regulation of Social and Labor Relations of December 24, 2022, Protocol No. 11.

So, the remuneration system for civil servants consists of an official salary, a salary for class rank and various additional payments, including additional payments for length of service, for special working conditions, etc. In 2022 and subsequent years, reform of the remuneration system for civil servants is expected, implying an increase in the percentage of salaries among all payments included in the salaries of officials.

***

Read more about the civil service in the following articles:

Also see our materials:

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

Source: https://rusjurist.ru/kadry/gosudarstvennaya-sluzhba/sistema-oplaty-truda-gossluzhashih/

Online salary calculator in 2022

/ / / , 12, One of the main obligations that an employer has to an employee in accordance with the Labor Code of the Russian Federation is the payment of wages.

At the same time, personal income tax in the amount of 13% is collected from the employee and transferred to the budget by the employer acting as a tax agent, and contributions to the funds are made at the expense of the organization or individual entrepreneur, i.e. the latter are not deducted from wages.

2155317.ru

Minimum additional payments Size of salary by position Special conditions Length of service Class rank Established by group of positions, in regional regulations, but not less than the subsistence minimum 60 percent 0 percent 0 rubles Maximum additional payments Size by position Special conditions Length of service Class rank Set by group of positions, in regional regulatory acts, but no more than 10 percent more than the “lower” groups in the job grid 200 percent 30 percent 33 percent of the official salary for the highest rank established by the employer for success in the public service Differences in pay for federal employees and bodies of the subjects Despite the uniform standards when calculating the salary of civil servants, adopted at the level of the President of the Russian Federation, etc. » Calculators » Calculator for determining wages by salary An employment contract concluded with an employee includes a condition on remuneration.

Salary based on salary: documentation when calculating on a calculator

In order for an accountant to determine how to calculate wages based on salary, he needs to have the following data:

  1. An order to hire a specialist with a salary in accordance with the staffing table. Since the Labor Code of the Russian Federation contains a reference to the staffing table, often when checking by the labor inspectorate, the absence of this document is regarded as a violation.
  2. The official salary established for a given employee, the fixed amount of which is determined by an employment or collective agreement.
  3. The number of days worked by an employee in a calendar month is documented in a time sheet. The unified form of this document is mandatory for public sector organizations and approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, for other business entities unified forms, incl. the work time sheet (form T-13) and the work time sheet and calculation of wages (form T-12) are not mandatory for use (Law “On Accounting” No. 402-FZ of December 6, 2011). If an organization that is not a government organization decides not to use unified forms, it enshrines in its local regulations independently developed forms of documents for recording working hours.

When paying for the month worked, the employee must provide a pay slip, the form, procedure and frequency of submission of which the organization develops independently.

What else is important to know about the salary calculator

Use the service so you don’t have to think about how your salary is calculated; the calculator will do the calculation quickly and accurately based on the data you put into it. But if you also receive other payments: monthly bonuses, incentive payments, regional bonuses, etc., they do not depend on the number of days worked. And, accordingly, the calculator will no longer be able to take them into account correctly. So, for example, if a bonus is paid based on the results of fulfilling a plan for a period, then it is not reduced in proportion to the time worked, and the calculation follows different rules. Please check with your manager for these details.

Payroll calculation without a calculator

Let's look at how to calculate your salary per day without a calculator. If an employee worked for a full month, regardless of the number of working days, he is due to be paid the amount established by the labor (collective) agreement. If an employee has worked an incomplete period (hiring or dismissal, sick leave, business trips, vacation or absence for other reasons), salary calculation is carried out according to the formula:

The Labor Code of the Russian Federation establishes that the employer is obliged to make payments for the period worked at least twice a month, on established dates. The calculation for each half of the pay period is made taking into account the time actually worked, and it is impossible to formally approach the payment for the first half. When calculating wages based on salaries for the first half of the period, it is more convenient to use a calculator.

Thus, if an employee has fully worked the pay period, and the first and second halves account for the same number of working days, then he must be paid in equal installments.

It is important to remember that personal income tax is transferred to the budget only once - at the final settlement. If you pay the full amount for the first half, excluding personal income tax, then at the end of the month sometimes a situation arises when the employee has nothing to withhold tax from. The most applicable method is in which wages for the first half of the period are calculated minus personal income tax, but tax deduction and accrual are not reflected.

What is an advance under labor law?

The concept of an advance is not legally established. But in explanatory letters from representatives of regulatory authorities (in particular, in the letter of the Ministry of Labor of 2022 No. 14-1/B-725 or the letter of Rostrud of 2006 No. 1557-6), an advance is understood to be salary for the first half of the month.

Based on this definition, an advance as part of the salary (according to explanations of the Ministry of Labor of 2022 No. 11-4 / OOG-718) should include:

  1. A certain portion of the salary for hours worked.
  2. Allowances for harmful and dangerous working conditions , work in regions with difficult climates.
  3. Compensation for night work.
  4. Additional payments for replacement and combination.
  5. Similar compensation and incentive payments , except for those that are determined at the end of the month and which cannot be assessed at the time of issuance of the advance (for example, a bonus for fulfilling a monthly sales plan).

According to the requirements of the Labor Code, wages must be paid to the employee at least twice a month. This condition is specified in Part 6 of Art. 136 of the Labor Code. It follows from this that the employee must receive his salary at least twice. More frequent salary payments are allowed, but less frequent ones are prohibited by law.

In practice, employers divide wages into two parts: advance payment and final payment. Both of these payments are mandatory and cannot be ignored by the employer.

If the employer willfully refuses to pay the advance, he may be fined for violating labor laws under Part 6 of Art. 5.27 Code of Administrative Offences. Liability under this article is 30,000-500,000 rubles. for legal entities and 1000-5000 rubles. for a company manager or entrepreneur.

In this case, the employer will bear responsibility even if the initiative to refuse the advance came from the employee, and he wrote a written application to transfer his salary once a month.

Rating
( 1 rating, average 4 out of 5 )
Did you like the article? Share with friends:
For any suggestions regarding the site: [email protected]
Для любых предложений по сайту: [email protected]