Tip 1: How to determine the tariff rate
Tip 1: How to determine the tariff rate
Tariff rate is used to determinethe amount of wages per unit of time, in accordance with the established tariff rate, and is hour, day and month. Tariff rates are differentiated depending on the skills of employees in each specific industry.
Instructions
1
Read one of the issuestariff-qualification directory in accordance with the industry for which you want to make payroll calculations. Find out the size of the first-rate tariff rate (it can not be lower than the minimum wage), and how many categories are provided according to the collective agreement of the enterprise. Find out if there are various surcharges and surcharges to the rates.
2
Determine the rate of an employee of any level forformula: TCn = TC1 × TCn, where TCn is the rate of discharge, TC1 is the first-rate tariff rate, TCn is the corresponding tariff coefficient. Note that the tariff coefficient of the first digit is always 1.
3
Calculate the payment of labor at monthly tariff rates, if the monthly norm of working hours on the schedule of the employee always coincides with the norms established in the production calendar.
4
Use the calculation for daily rates,if the duration of work each day is the same, but the number of working days in the month is different from the established regime for the calendar of a five-day workweek.
5
Apply hourly rates that arecompulsory for the calculation of wages in the following cases: - for work in severe, harmful and hazardous to health conditions - for excessive work - for work during the night shift - for work on weekends and holidays.
6
Determine the hourly rate on yourenterprise. There are two ways of calculating it. In the first way, it is determined by the ratio of the salary (the monthly rate) to the number of working hours in a given month according to the calendar. At the second - by the ratio of the salary of the employee to the average monthly number of working hours during the calendar year.
7
Specify the procedure for calculating the hourly rate in the collective agreement of the enterprise.
Tip 2: How to determine the tariff level
Tariff rank - indicator of skill levelemployee. The size of the remuneration of labor is directly dependent on the category assigned to it. This indicator is determined by the tariff-qualification directory, which lists the existing professions and types of work, as well as the category required to perform these jobs.
Instructions
1
For budgetary institutions, the procedure for determiningtariff category of employees is different. In this case, it depends on the results of the certification, although the data of the "Single qualification reference book for positions of managers, specialists and other employees" (CEN) are taken into account when billing work and assigning grades.
2
Qualifications are listed in the CENpositions of management, specialists and employees of budgetary institutions. For each position, the duties and requirements that are performed are specified, which are imposed on the level of knowledge and qualification. Study them and select according to the directory those positions that correspond to those listed in the staffing table of your budget organization. Bring the chiefs of divisions and departments to work on tariffing. Together with them, determine the level of qualification (rank) for each staff unit.
3
As a methodical document, usealso "Tariff-qualifying characteristics (requirements) for general industry positions of employees", which were approved by the Ministry of Labor of the Russian Federation in 2002.
4
Study the regulations on the procedurecarrying out attestation for compliance with the positions held by managers, specialists and employees. When conducting certification, follow the approved resolution of the Ministry of Labor of the Russian Federation "Methodological recommendations for improving the organization of wages".
5
Develop in the organization "Regulations onattestation of employees of a budgetary institution "," Regulations on the Attestation Commission ", which will detail the rules of its work. Compile and approve from the head of the organization a list of indicators that will be used to assess the business qualities of employees corresponding to each category. Develop forms of attestation documents. Not less than a month, notify employees about the upcoming certification.
Tip 3: How to calculate hourly rates
To calculate the tariff rates should be guided by a letter from the MinistryLabor of the Russian Federation. The hourly rate is calculated to pay for work at night, on a shift schedule, for processing and work on holidays or weekends.
Instructions
1
To pay for work in a certain monthyou should divide the salary by the number of working hours in a given month, you get an hourly rate. For example, if an employee has not worked out a full month, then the number of hours actually worked is multiplied by the tariff rate of the calculated month.
2
For work at night hours from 22 to 6 is paid not less than 20% higher than the usual tariff rates. Statutory acts of the enterprise may be set for another extra charge for night hours, but not less than 20% more based on the hourly tariff rates.
3
For work on weekends and holidays, double the size of the tariff rates or an additional output is given.
4
Often, accountants calculate the average annual rate or quarterly.
5
To calculate the average annual hourly tariff rates it is necessary to multiply the amount of the salary by 12 and divide by the number of working hours in the billing year.
6
If it is necessary to calculate the average quarterly rate, then the salary should be multiplied by 3 and divided by the number of working hours in the billing period.
7
At payment of processing the summarizedworking time in the billing period. Recycling is paid at a double tariff rate only if the employee's working hours have exceeded the hours of the total working hours in the accounting month. That is, the calculation must be made at the end of the billing period.
8
If the employee often leaves on the sick leave or does not work out the required amount of the summed up time, payment should be made based on the average hourly rate rates, calculated for 12 months.
Tip 4: How to determine the hourly rate
The hourly rate is calculated whentransition to time-based pay or, if necessary, to pay for a not fully worked-out working month. All calculations can be made on a calculator or use the program "1C Salary and staff".
You will need
- - calculator;
- - the program "1C Salary and staff".
Instructions
1
To calculate the hourly rate for the currentmonth when you pay employees who worked out a month incompletely, divide the salary by the number of working hours according to the schedule in the billing period. You will receive the cost of one hour, which must be multiplied by the actual hours worked. To this sum, add the district coefficient, if it is applied in your locality, subtract 13% of income tax and the given part of the salary paid as an advance. The result will be equal to the salary of the employee in the accounting month.
2
To determine the hourly stake with a piece-rate wage, calculate the averageearnings for three months. To do this, add up all the amounts from which you withheld income tax, divide by the number of working hours. The result will be equal to the hourly rate of the contractor. This calculation can be applied when transferring from piece-rate payment to hourly stake or to pay for an incomplete working month.
3
Determine the average monthly number of workershours you can, having familiarized with the annual letter Минсоцтруда. The annual message provides detailed explanations on the calculation of working hours in each month of the current year.
4
If you need to calculate the average hourly tariff stake for a business trip, leave, add up allearned amounts for 12 months, divide by the total number of hours in the billing period. One-off payments, material assistance, social benefits in the total estimated amount do not include. Carry out a calculation on the basis of those amounts of earnings from which you withhold income tax of 13%.
5
When transferring all employees from the salary or piece-rate earnings to the hourly tariff stake you are obliged to notify everyone in writing two months prior to the change and draw up an additional agreement to the employment contract.