Payroll

The head of the enterprise or organization that took you to work is obliged to issue an order, in which, inter alia, an indispensable condition is the indication of the amount of salary (salary). All additional charges (surcharges, allowances, bonuses), basically, constitute a certain percentage of the salary.

Wages are calculated on the basis of an order for the admission of a new employee to work, a staff schedule, a time sheet that records work time, an employment contract, and a provision for wages. Also, the final amount of wages is affected by orders for bonuses, memos, reprimands, etc.

There are three main types of wage accruals (non-tariff, tariff, mixed).

Under the tariff system, wages are calculated on the basis of the tariff rate established for each individual employee, which in turn depends on the qualification of the employee, the conditions, the quality and the amount of work performed. So, the employee who is assigned the first class is an unskilled employee with the lowest salary, but this salary should not be less than the minimum wage that was established by the legislation. Thus, with the help of the tariff scale and the tariff coefficients prescribed in it, the ranks of all employees in the organization are determined.

Wage accrual in budget organizations occurs only on the tariff scale, and all surcharges, allowances and other mandatory payments are regulated by the relevant laws and regulations in each individual industry.

In a non-tariff system, each individual employee, depending on his labor contribution, receives a certain percentage of the profit of the enterprise on which he works. That is, with such a wage system, when calculating wages, professional skills, length of service, the importance of the employee, his qualifications and the degree of realization of the ability to achieve the goal are taken into account. This form is gaining in popularity, as it stimulates employees to work more efficiently.

With a mixed tariff system, the employee is given a fixed salary, which, according to the results of the robot, is supplemented or penalties are lifted . The most common form of payment in the sphere of trade and services, as in these areas it is quite simple to determine the effectiveness of robots, and, accordingly, wages.

So, knowing your salary, bonus, surcharge or a percentage of the profits you earn, you can calculate your salary. But, the amount in the column "accrued" and "paid on the hands" is always different, since deductions are made from the added sum. The order of carrying out of which is described in the Tax Code of the Russian Federation, Ch. 23.

According to the above code, 13% of the amount of wages, regardless of whether it was paid in cash or in kind, should be withheld. But when calculating the amount of personal income tax it is necessary to take into account tax deductions. The tax deduction is that preferential sum with which the tax is not collected. That is, if the employee falls into one of the categories that are tax deductible, the tax base (the amount of which amounts to 13%) is reduced by the amount of these deductions. Detailed information on the amounts and categories of people who are tax deductible can be found in Article 218 of the Tax Code.

So, how to charge the salary. To do this, we subtract the wages from the total accrued salary, if necessary, deductibles and the remaining amount by 13%, thus we obtain personal income tax. After that, from the total amount calculated for the month (another billing period stipulated in the contract) we deduct personal income tax and advance payment (if paid) and get the amount of money that must be paid into our hands.