Almost every employee at least once in life, but the feeling that he was wrong to have calculated the salary (RFP).In this case, in order to avoid the birth of a negative in relation to the employer, of course, should refer to the accounting department.There, as a rule, explain the accrual principle.However, there are times when the accountant is no time to explain to elementary, from his point of view, things.
That is why it is desirable to know how to calculate their own salary for the month: what constitutes a patch, and what with her taxes are paid.For more information about this can be found in our article: How to calculate the average wage.
What determines the salary
There are several main points that affect the size of the salary:
- used remuneration system;
- working conditions;
- value of tax deductions and personal income tax.
wage system can be time-based or piece-rate.In the first case, we use specific rates for a specific time period of employment (in the pa
to determine wages by using payment per day or per hour use one of the following formulas:
- CP = number of working days x rate per day
- CP = number of working hours x rate per hour
Piece wages implies accrualsalary in the final result.Its size is specified in the contract for a specific activity.In the same document, fixed penalties for incomplete or poor-quality execution of works.
When payroll is also of great importance, the conditions under which an employee doing his job.According to the Labour Code, heavy and extra heavy, harmful and especially harmful working conditions shall be paid at a higher rate, in contrast to the activity in normal conditions.
Moreover, are essential climatic working conditions.In the Far North, as well as in areas equivalent to it, applies a special rate - percentage surcharge to the fixed salary.The size of this factor is set by the Russian Government and depends on the length of service in harsh climatic conditions.
Tax deductions and personal income tax
Unfortunately, not every employee is aware of the tax deductions and income tax (personal income tax - a tax on personal income).Many assume that the final amount of the salary indicated in the employment contract.But this is not the case.
The contract prescribes the salary, from which, according to the Tax Code of the Russian Federation, still kept the income tax to the state.For residents of the Russian Federation * personal income tax is 13% ** for non-residents of the Russian Federation - 30%.The company thus plays a role of mediator between its employees and the state.
At the same time, the tax base can be reduced by the amount of tax deductions, iebenefits provided by the state, from which personal income tax is not levied.Moreover, such an advantage for the exclusive use of the RF residents.All possible tax deductions and conditions of their provision are given in the RF Tax Code (Art. 218-221 and Art. 227).
Payroll for the month is made, as a rule, the following types of algorithms:
- determined the salary for the month.To this end the approved contract amount should be divided by the number of working days in the month, and then multiply by the number of days worked;
- added to the salary or the northern district coefficients, if any;
- received is reduced by the amount of tax deductions, if any;
- calculated income tax on the final amount: personal income tax = (salary - deductions) x 13%;
- of the total amount is deducted personal income tax - this will be the salary that an employee receives on his hands.
However, in order to correctly calculate the salary, it is also necessary to take into account that the overtime and night, as well as holidays and multi-shifts are paid at higher rates.For more information on the salary calculations can be found in our article: How to calculate the average monthly salary.