Whether dividends are included in the payroll. What is a wage fund. Briefly about the wage fund

The wage fund (WF) is the aggregate of all payments to employees of the enterprise, which includes monthly wages, motivating, compensation and incentive payments. The payroll forms the funds that are allocated by the budget of the enterprise.

Payroll planning is necessary at all stages of the formation of an enterprise. At the stage of project development, the calculation of the wage fund is necessary to assess investments and profits. The operating organization needs payroll data for forecasting, analyzing and reporting the financial part. To calculate the wage bill, you need the appropriate data, which you just need to substitute in a special formula.

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The efficiency of the enterprise depends on how correctly the calculation of the wage bill is made. To calculate cash payments you will need:

• The number of employees of the enterprise;
• Documents recording the working hours of employees;
• Reporting sheets with fixed successes and achievements of employees.

Payroll = salary (base) + DV, where:

• ZP (base) - payments according to the tariff scale;
• DV - all other payments (bonuses, additional salaries).

In order to draw up the average annual wage fund, you must:

• Calculate permanent payments to all employees accrued during the year;
• Determine the average monthly number of employees;
• Multiply the obtained indicators.

Formation of payroll

As a rule, the wage fund is formed for a month (although, if necessary, daily, weekly, and annual payments are also calculated). The constituent parts of the payroll include the following types of payments:

• Fixed salary of employees for hours worked;
• Non-fixed part of payments (bonuses, work experience support);
• Any material assistance provided to employees;
• Compensation payments provided by law (for example, for overtime work);
• Payment for non-working time in accordance with the law (any type of vacations, downtime, or forced admission).

To regulate the wage fund system, it is divided into two components:

• Variable (unstable payments depending on labor productivity);
• Permanent (guaranteed wages - as a rule, the tariff rate).

For the profitable work of the enterprise, the wage fund is calculated taking into account some indicators. For the formation of the payroll, the following factors are taken into account:

• Percentage of completion of the production plan;
• The profitability of the organization;
• The number of employees of the enterprise.

One of the main rules in the formation of the wage fund is that its volume grows more slowly than the productivity of production - this will ensure the development of the organization and the possibility of its expansion.

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Composition, structure of payroll, methods of calculating payroll

The wages fund includes the sums of wages in cash and in kind for the worked and unworked time, accrued by the enterprise, institution, organization, stimulating additional payments and allowances, compensation payments related to the mode of work and working conditions, bonuses and one-time incentive payments, as well as payments for food, housing, fuel, which are of a regular nature.

Included in the payroll, in particular, are:

1) Payment for hours worked:

- wages accrued to employees at tariff rates and salaries for hours worked and at piece rates;

- the cost of products issued by way of payment in kind;

- bonuses and remuneration (monthly and quarterly, for prof.

How to determine the payroll

Craftsmanship, for combining professions, for working in harmful working conditions, etc.);

- payment for work on weekends and holidays; overtime pay;

- remuneration of persons employed part-time; remuneration of non-payroll employees;

2) Payment for unworked time:

- payment of annual and additional vacations (without monetary compensation for unused vacation);

- payment of preferential hours for teenagers;

- payment for study leave granted to employees studying in educational institutions;

- payment for the period of training of employees aimed at vocational training, advanced training or training in a second profession;

- payment to donor workers for the days of examination, blood donation;

- payment for downtime through no fault of the employee; payment for the time of forced absenteeism;

3) Lump-sum incentive payments

4) Payments for food, housing, fuel.

Methods for determining the planned wage fund.

To determine the planned wage fund (wage fund), the following methods are used:

- according to the achieved level of the basic wage fund;

- based on average wages;

- regulatory;

- item-by-item (direct counting).

1) According to the achieved level of the basic wage fund. In this case, the planned payroll (payroll) is determined on the basis of the payroll of the base year, actual or expected (payroll); the planned production growth rate (K); the planned reduction (increase) in the number of employees (E h) and the level of average wages (W) achieved in the base period:

FOT n = FOT

The disadvantage of this method of planning the payroll is that all irrational payments of wages that took place in the base period are transferred to the planned wage fund.

2) Payroll planning based on average wages.

The method consists in determining the planned wage fund based on the planned number of employees by category (H) and the planned average annual wage of one employee of this category (W):

=

where salary is the achieved level of wages of an employee of the i-th category in the preplanned period, p .;

K is the planned growth rate of the average wage of the i-th category of workers.

This method is more accurate because it is based on target figures. However, calculating the average salary in the planning period under conditions of significant inflation is not an easy task and requires detailed justification.

3) Normative method. Avoiding the disadvantages of the above methods allows the normative method of planning payroll. It is it that is used by most firms in countries with developed market economies.

In practice, two versions of the normative method are used: leveled and incremental.

At level regulatory method, the wage fund or wages fund is determined on the basis of the planned volume of output of marketable (gross, net) products in value (labor) terms (OP P) and the planned wage rate per one ruble (standard hour) of the volume of production (N zp):

Incremental normative method is based on the standard for the growth of the wage fund by one percent of the increase in the volume of production ():

where OP is the planned percentage of increase (decrease) in the volume of production in relation to the base year.

The disadvantages of this method are similar to the method for calculating the planned payroll based on the achieved level of the basic fund, discussed above. One of the last, it differs in a large stimulating effect, since it is based on a stable long-term standard.

4) Item-by-item (direct account) payroll planning method involves a detailed calculation of each item of the planned wage fund separately for workers, employees and other categories of workers. Initially, the payroll is planned for workers, then for employees and other categories. The calculation is carried out in the following sequence.

HR Director of the Belaya Dacha Group of Companies

For more than two years now, a single form has been applied in Russia stafftimetables... Before the enactment of the decree of the State Statistics Committee of Russia dated 06.04.2001 No. 26, each organization drew up this local normative act in its own way. Prior to 2001, a legal act of the federal level, which would establish the form and procedure draftingstafftimetables for all organizations, without exception, did not exist. Long-term commitment stafftimetables, especially for small and medium-sized companies, was generally questioned.

In April 2001, personnel officers finally received an official answer to the question of what should be stafftimetable... And with the adoption Laborcode RF doubts about the obligatory nature of this document for the organization have disappeared completely.

Let's try to figure out together how to do it right make upstafftimetable and work with him.

What is meant by "staff" and "staffing table"?

State- This is the composition of the organization's employees, determined by the management for a certain period.

Various sources give different definitions of the concept of "staffing", but, in principle, their essence boils down to the following: staffing table- This is an organizational and administrative document, which reflects the structure of the organization, contains a list of positions with an indication of their number and size of official salaries. Also, the staffing table 1 reflects the amount of allowances and surcharges existing in this organization, in relation to specific positions.

Who should compose the SR and make changes to it?

There is still no clarity on this issue. In different organizations, the functions of drawing up the staffing table are performed by different structural divisions. By assigning to the employees of any structural unit the responsibility for the formation of the staffing table, management often starts from the size of the organization. Today in Russia there are both large organizations with a staff of more than 500 people, and small enterprises, the number of which does not exceed 50 employees. There are also unincorporated entrepreneurs who employ employees.

Since in most small enterprises and individual entrepreneurs there are neither personnel departments, nor departments of organization and remuneration, accounting staff, managers or entrepreneurs themselves are involved in the preparation of the staffing table. In medium-sized enterprises (from 100 people), as a rule, there is a personnel department or a personnel service and, accordingly, the functions of drawing up and making changes to the staffing table are transferred to them (but there are often cases when accounting staff are again involved in drawing up and changing the staffing table).

In large companies, which include both personnel departments or personnel services, and departments of organization and remuneration, these divisions are engaged in the development of the staffing table.

It should be noted that the formation of the staffing table is a rather complicated process, consisting of several stages and requiring the involvement of not only personnel service specialists, but also economists.

How does the compilation of the SR begin?

Before you start drawing up the staffing table, you need to decide on the organizational structure of the enterprise. Organizational structure Is a schematic representation of structural units. This document reflects all divisions of the organization, schematically outlines the order of their subordination. The organizational structure can also reflect both vertical and horizontal relationships between departments.

It is problematic to define unequivocally where the border of responsibility for drawing up the staffing table lies, but we will try to delimit some stages of drawing up the staffing plan, and at the same time fill out the unified form No. T-3.

How to start filling out a unified form?

Filling out the unified form T-3 "Staffing" should begin with the name of the organization - it must be indicated in strict accordance with the name that appears in the constituent documents. In the case when the organization has both full and abbreviated names, it is allowed to use any name. In order to avoid questions and controversial situations, it is advisable to fix the rules for filling in the details in the local normative act on documentation and workflow (regulation, instructions).

Next, the document number is affixed. For organizations where the staffing table is often subject to changes, it is advisable to introduce a separate numbering for the staffing table with a letter designation (for example - "shr").

The date of the document is entered in a specially designated column in the form "dd.mm.yyyy." The date of the staffing table does not always coincide with the start time of its operation, therefore, the column "Staffing table for" ____ "_______ 20 is provided in a unified form, i.e. on a specific date from which the staffing table comes into effect.

The decree of the Goskomstat of Russia, which introduced the unified form No. T-3, provides for the approval of the staffing table by order of the head of the organization. For this, the date and number of the order, the number of staff units and the monthly payroll are entered in a separate column.

What is the name of the structural unit?

The first column of the unified form is called "Name of the structural unit". If we are talking about a commercial organization, then, as a rule, there are no restrictions in the names of structural divisions, apart from the requirements for terminology and generally accepted concepts and definitions (it is undesirable to call structural divisions with little understandable foreign words). However, there are organizations in which a number of benefits provided to employees upon retirement depend on the name of the structural unit specified in the staffing table (for example, medical and educational institutions, enterprises that include production with harmful working conditions). Therefore, the task of correctly reflecting the names of structural units in the staffing table falls on the personnel department or the organization and remuneration department. To facilitate work in this direction, there are industry classifiers of hazardous industries or a nomenclature of names of structural divisions, as well as tariff and qualification reference books, all-Russian classifiers, List No. 1 of industries, jobs, professions, positions and indicators in underground work, at work with especially harmful and difficult working conditions, employment in which gives the right to a retirement pension (old age) on preferential terms and List No. 2 of industries, jobs, professions, positions and indicators with harmful and difficult working conditions, employment in which gives the right to a retirement pension ( old age) on preferential terms.

The names of the divisions are indicated by groups:

• management or administrative part (such divisions include management, accounting, personnel department, etc.);
• production units;
• auxiliary or service units.

As a rule, the location of the names of structural units in most organizations corresponds to this order.

The exception is made by enterprises whose main business is trade. In such firms there are no production departments, but there are sales departments or commercial departments that are closely related to the logistics departments (the latter in this case are service departments).

Support departments usually include the supply department, repair services, etc.

What is a "structural unit code"?

The structural unit code usually indicates the place of the structural unit in the hierarchical structure of the organization.

It is also assigned for the convenience of document management (especially for large enterprises). By means of coding, the place of smaller units in the structure of large ones is indicated. For example, in the structure of departments there are departments, in the composition of departments there are departments, in the composition of departments there are groups. If the department is designated by the digital code 01, then the department within the department, respectively, will have the numbering 01.01. Departments and groups are designated in the same way.

How to fill in the "Profession (position)" column?

This column is filled in in strict accordance with the tariff and qualification reference books and the All-Russian classifier of positions of employees and professions of workers. The sequence of filling in this column for each structural unit is individual, taking into account the specifics of a particular organization. As a rule, first there are the positions of the head of the structural unit, his deputies, then - the leading and chief specialists, then the positions of the executors. If the structural unit includes both engineering and technical personnel and workers, it is necessary to allocate first engineers and technicians, then workers.

What is a "staff unit"?

Staff unit- This is an official or work unit, provided for by the staffing table of the enterprise. As a rule, the number of staffing units of organizations financed from the federal or regional budget is determined by higher organizations. The number of staff units of a commercial enterprise is determined by its needs for certain types of work, the degree of urgency of their implementation and economic feasibility.

How to set a salary (tariff rate)?

Under salary (wage rate) in accordance with article 129 of the Labor Code of the Russian Federation, a fixed amount of remuneration of an employee for fulfilling a labor standard (labor duties) of a certain complexity (qualification) per unit of time is understood.

Tariff rates are a tool for tariffication of employee wages in organizations financed from the federal budget in accordance with the Unified Tariff Schedule. Commercial organizations set the size of salaries based on their financial capabilities.

It should be noted here that the size of the salary or tariff rate in accordance with Article 133 of the Labor Code of the Russian Federation cannot be lower than the statutory minimum wage.

The wage fund: what is it, how to calculate it

It should also be borne in mind that the size of the minimum wage does not include additional payments and allowances, bonuses and other incentive payments, payments for work in conditions deviating from normal, for work in special climatic conditions and in territories exposed to radioactive contamination, other compensatory and social payments.

When setting official salaries or tariff rates, it must be remembered that only the size of the salary or the tariff rate can be reflected in the staffing table, therefore it is completely impossible to take into account the payroll. This is due to the fact that at enterprises with a shift work schedule, the remuneration of workers who receive an official salary increases by the amount of additional payments for night work, and the work of workers whose wages are calculated from the size of the tariff rate is paid depending on the number of hours worked in specific month and is different. In most organizations, the size of the monthly wage fund for reflection in the staffing table is calculated from the average number of working hours and is assumed to be conditionally equal to 166 hours per month.

For workers whose work is paid according to the piece-rate system, in the SR, as a rule, a wage rate or salary is established, which, depending on the specifics of the organization, are calculated according to certain methods.

When setting a salary, one should be guided by the requirements contained in acts of labor legislation, as well as local regulations - the Regulation on remuneration in the organization, the Regulation on bonuses and others.

What are “allowances and surcharges”?

In the unified form No. T-3 there are several columns, united by the common name "Allowance". The Labor Code of the Russian Federation currently in force does not contain clear definitions of the concepts of “premium” and “additional payments”.

Guided by generally accepted attitudes, it is possible to designate surcharges as payments accrued to employees in addition to salaries (tariff rates) for special working conditions or working hours. Additional payments are made to employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions. The specific amount of the additional payment is established by the employer, taking into account the opinion of the representative body of employees, or by a collective agreement or is stipulated in an employment contract. Currently, in many budgetary organizations there are sectoral regulatory legal documents that regulate the amount of wage increases for workers in the industry.

Wage supplements- these are incentive payments in excess of the established official salary, which stimulate employees to achieve higher production indicators, improve professional skills and labor productivity. As a rule, allowances are established based on the results of certification of employees by a decision of the qualification or certification commission.

Until the introduction of definitions at the legislative level, it is difficult to differentiate or systematize this type of payment for the concepts of “premium” and “surcharge”. The main thing that must be taken into account when forming the staffing table is the two main forms of payment of allowances and surcharges. The first form - percentage - is set as a percentage of the official salary, and in the event of a revision of the size of the salary (rate), the amount of the allowance (additional payment) is automatically changed. The second form of payment is a premium or surcharge, set as a fixed amount. Such payment may remain constant even if the size of the salary (rate) changes, unless otherwise provided by a collective agreement, employment contract or local regulation. When establishing surcharges or surcharges in the staffing table, a note is made in the appropriate column about the amount and for what this surcharge (surcharge) is established.

One of the most frequently asked questions is how to make sure that employees holding the same positions receive a salary corresponding to their qualifications, and at the same time, the principles of equality laid down in the Labor Code of the Russian Federation are observed? The solutions to this problem can be different - it all depends on the professionalism of the management team. When looking for your own solution, you need to evaluate the existing system of remuneration at the enterprise. But, basically, this problem is solved by establishing a "standard" salary for all employees working in a given position or profession, and the remuneration of more qualified workers is made by establishing personal allowances for a certain period. When the employee confirms his qualifications by order of the head of the enterprise, the premium is established for the next period.

What is a monthly payroll?

- This is the total funds that are provided for by the staffing table and the payment system in force at the enterprise to pay employees.

When are changes made to the SR?

Changes to the staffing table are made when the number or staff of employees is reduced. When downsizing, individual units are excluded, and when downsizing, individual divisions are excluded. At the same time, employees filling redundant positions or working in redundant professions are subject to dismissal in accordance with the relevant articles of the Labor Code of the Russian Federation.

Is it possible to make changes to the unified form No. T-3?

As stated in the decree of the Goskomstat of Russia dated 03.24.1999 "On approval of the procedure for the application of unified forms of primary accounting documentation", in the unified forms of primary accounting documentation (except for the forms for recording cash transactions), approved by the Goskomstat of Russia, the organization, if necessary, can enter additional details.

In this case, all the details of the approved forms remain unchanged (including the code, form number, document name); removal of individual details from unified forms is not allowed.

The changes introduced must be formalized with the appropriate organizational and administrative document of the company.

The formats of the forms indicated in the albums of the unified forms of the primary accounting documentation are recommended and are subject to change.

In the manufacture of blank products on the basis of unified forms of primary accounting documentation, it is allowed to make changes in terms of expanding and narrowing columns and lines, taking into account the importance of indicators, including additional lines (including free ones) and loose sheets for the convenience of placing and processing the necessary information.

C - the price of 1t. water for domestic needs, 520 rub.

Using the formula, we will determine the cost of water for technical needs:

St.w = Qw * Kz * m * Tsv * K,

where Qw is the annual water consumption per machine, cubic meters. m (25 cubic meters);

Кз - equipment load factor;

m is the number of shifts of equipment operation;

K - the number of equipment working with water for technical purposes, pcs.

Color - the cost of 1 cubic meter. m. of technical water, 10 rubles.

Let's determine the cost of compressed air by the formula:

Ссw = Fд * Кз * (К пн * q + Коб * q) * Цсж,

where Кпн - the number of machines with pneumatic clamps;

Cob - the number of machines with blowing;

q - compressed air consumption for one machine with a pneumatic clamp (0.1 cubic meters / hour);

q - compressed air consumption for one machine with blowing (1 cubic meter / hour);

Tszh - the price of 1 cubic meter. m. of compressed air, 4 r.

Let's determine the cost of heating using the following formula:

Honeycomb m = ——————— * C,

where Qо - specific heat consumption, 20 kcal / hour

But - heating period, 4340 hours per year;

V is the volume of the room, cubic meters. m .;

C - the price of hot water for 1 ton - 500 rubles;

i - heat transfer, 540.

Let's determine the cost of energy resources for technological purposes for the program:

Se t. = St w + Art. c + stzh.v

Let's determine the cost of energy resources for technological purposes for 1 part:

Sah etc. = Set / N

We will determine the cost of energy resources not related to production: lighting energy, water for household needs and heating for the production program

Se = Art. os + st. vb + Cell. w

We will determine the cost of energy resources for technological purposes and lighting energy, water for household needs and heating for the production program

Sen. R. = Se.t + Se

Conclusions: (for example)

The performed calculations of the cost of fuel and energy resources will allow them to be included in the full cost of the designed part, since energy resources for technological purposes are attributed to direct costs in production costs, and other energy costs not related to production are included in indirect costs - general production and general business costs.

The calculation of the payroll is one of the main labor parameters of the business plan. The payroll is the amount of money required to pay the employees of the enterprise. For each category of employees of the enterprise, the wage fund is calculated separately. Then the results obtained are summed up and the payroll of the enterprise is determined.

The wage fund for basic workers (pieceworkers) is calculated according to the following formulas:

a) direct payroll

FOT pr. Main = Tst * tsht. * N / 60, rub.,

where Tst is the hourly wage rate of the main workers in the range, 85-100 rubles;

b) the main payroll

FOT main. = Payroll pr. Main * Кq 1, rub.

where Кq 1, - coefficient of additional payment for harmful and difficult working conditions,

intensity 1.6 -1.7

c) general payroll

Phot total main = FOT main * Kq 2, rub.,

Кq 2 - coefficient of additional payments for vacations, 1.2 ... 1.3

When calculating the payroll of the main workers, it is necessary to take into account that the calculation is made in accordance with the labor intensity of the product for a given operation and the category of the employee.

Let's define the payroll of auxiliary workers (time workers):

a) direct payroll

FOT pr. Vp = Fdr * Tst * Rvsp. R. , rub. ,

where Tst is the hourly wage rate of auxiliary workers, rubles; 89 rub

Fdr - real time fund of one worker, hour.

b) the main payroll

FOT main. ex = payroll pr. ex * Kq 1, rub.,

Кq 1 - coefficient of additional payment for harmful and difficult working conditions,

intensity 1.16 - 1.2

c) general payroll

FOT obs.

What is the formula for calculating the payroll

FOT main. aux. * Кq 2, rub.,

where Кq 2 is the coefficient of additional payments for vacations, 1.12 ... 1.15

Let's define the payroll of AUP and specialists:

a) direct payroll

FOT pr. AUP = Q * T * R AUP, rub.

where T is the number of full months in the plan period;

Q - salary, (12000-15000 rub.)

R AUP - the number of AUP and specialists, people.

b) general payroll

FOT total. AUP = FOT pr. AUP * Kq 2, rub.,

Where Kq 2 is the coefficient of additional payments for vacations, 1.5 ... 1.6

For AUP and specialists, the main wage fund is not calculated, since there are no harmful and difficult working conditions.

Salary wed = payroll total.

/ (R * T), rub.,

where R is the number of employees of the corresponding category, people;

T - planning period, months. (12, 6, 3).

We will group the performed calculations for wage funds of all categories of workers in the table

Table 6- Calculation of wages of employees and deductions for social needs for insurance contributions to state extra-budgetary funds

Calculated labor costs for mechanical workers can now be included in the cost of a projected part.

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Wage fund- the total costs of the enterprise for the remuneration of all employees for a certain period and payments of a social nature. The wage fund is a target source of financing the costs of wages, payment of bonuses, and remuneration attributed to the cost price. In market conditions, the size of the wage fund is determined by the enterprise itself, taking into account the market conditions, the situation with the cost of labor, the level of inflation and other factors.

Labor remuneration fund - funds of the enterprise spent during a specific period of time on wages, bonuses, various additional payments to employees: amounts of labor remuneration accrued by the enterprise, regardless of the source of their funding, incentive and compensatory payments, including compensation for labor remuneration in connection with an increase in prices and an indexation of income within the limits provided for by legislation, as well as monetary amounts accrued to employees for unworked time, during which they retain their wages in accordance with the procedure established by law.

When calculating the wage bill, enterprises, as a rule, use the direct method based on the total number of employees, the volume of work performed, the tariff system and the applicable wage systems.

What is payroll (payroll) and how to calculate it

The amount of remuneration of each employee directly depends on his personal contribution to the results of labor, and its maximum amount is not limited. The monthly earnings of an employee when he fully fulfills his job duties cannot be lower than the established minimum wage per month.

The composition of the wage fund includes the amount of remuneration in cash and in kind for the time worked and not worked. In addition, the wage fund includes incentive supplements and allowances, bonuses, one-time incentive payments (for work experience, based on the results of work for a year, etc.), regular payments for food, fuel.

Social payments include compensatory and social benefits provided to employees (full or partial cost of treatment, rest; supplements to the pension of workers in enterprises; one-time benefits to retiring labor veterans) at the expense of enterprises.

In-kind wages provide for the inclusion in the wage fund of the cost of tangible items at market prices prevailing in a particular region at the time wages are calculated.

Payment for unworked time included in the payroll consists of payment of annual and additional vacations, study leaves for employees studying in educational institutions, downtime through no fault of the employee, payment to working donors for the days of examination, blood donation and rest provided after each days of donating blood, and for other periods of non-work provided for by legislation and regulations.

The wage fund includes funds for the remuneration of basic personnel (in industry - industrial and production personnel) and other personnel, i.e.

workers employed in a dispensary, a rest house, housing and communal services, ancillary, agriculture, etc.

The wage fund and its composition. The wage fund is the total amount of money accrued by the enterprise to the worker and employee for a certain period.

The wage fund includes the amount of funds accrued both for the work performed and for the unworked time, if provided by law.

Types of payroll funds. There are the following wage funds for production workers:

1.Fund of hourly wages;

We calculate the wage fund according to the formula

Daily wage fund;

3. Fund of monthly wages.

Hourly wage fund- it includes remuneration for man-hours of actual work, there are no payments for unworked time.

It includes:

1. Wages accrued at piece rates, tariff rates and salaries for hours worked.

2. Compensation payments related to working hours and working conditions.

3. Supplements for night work.

4. Incentive supplements to tariff rates and salaries.

Day wage fund fees - it is charged for man-days worked and for hours not worked during the day, but paid.

It includes:

1. Hourly payroll.

2. Payment for in-shift downtime through no fault of the employee.

3. Payment of preferential hours for teenagers.

4. Payment for hours of fulfillment of state and public duties.

5. Payment of overtime.

Monthly payroll- includes the daily payroll and payments for unworked time during the month.

It includes:

1. Daily payroll.

2. Payment for days not worked in connection with the performance of state and public duties.

3. Payment for daytime downtime.

4. Payment of regular and educational leaves.

5. Benefits for length of service.

6. Cash compensation for unused vacation.

7. Other types of one-time incentive payments (one-time bonuses).

8. Payments for food, housing and fuel.

There is the following relationship between the indicators characterizing the average level of wages:

where Тдн - the average actual duration of the working day; Кдн - coefficient of increase of the WFWP due to surcharges for unworked, but paid time during the working day; fh- average hourly wages.

where Tmes is the average actual duration of the working month; Кмес - coefficient of increase of the MFZP at the expense of additional payments for unworked, but paid time during the month; fdn- average daily wages.

Differentiation of wages. An important task of wage statistics is to analyze the differentiation of wages.

It is carried out using the decile coefficient of wage differentiation.

where D9 - shows 10% of employees with wages higher than the received value; D1 - shows 10% of employees with wages below the received value.

The analysis of the dynamics of wages is carried out using the index method. Individual wage indices are calculated for employees of certain categories, and general indices for the totality of employees of various professions and industries.
The most commonly used indices of wages of variable, constant composition and structural breaks.

Calculation of the coefficient of advancing the growth of labor productivity in comparison with the growth of average wages.

This coefficient shows how much the rate of growth of labor productivity exceeds the rate of growth of wages.

The payroll fund (WF) is all the costs of personnel salaries, including bonuses, allowances, compensation from any source of funding.

With the help of this indicator, the costs of salaries of employees of different structural divisions and categories are analyzed, costs are adjusted and optimized, rates, salaries, and prices are adjusted. It is from the amount of the fund that all payments provided for by law are charged: pension contributions, insurance contributions, etc.

The payroll is an important tool for rationalizing the costs of an enterprise and stimulating employees.

The structure of the payroll: what it consists of

The fund includes amounts payable to an employee in cash or in kind:

• Wage fund (WF):
  • accrued salary;
  • the cost of products issued as payment for labor;
  • additional payment for going out on holidays, paid time off, allowances for overtime and night work;
  • regular bonuses in any form, including remuneration for long continuous work experience;
  • payments for work in hazardous conditions;
  • payment to unscheduled employees, persons accepted part-time, drawn up under contracts, including fees for one-time services, consultations, etc.
• Payment for unworked time:
  • the period of performance of public duties, agricultural work;
  • training time for employees aimed at retraining, advanced training, etc .;
  • all types of leave, including maternity leave, except for unused;
  • grace hours for adolescents;
  • retained wages for downtime and delays through no fault of the employee, travel time for rotational work, forced time off, and the like.
• Incentive payments:
  • the cost of shares issued to employees of the enterprise, benefits for their purchase;
  • other incentives, gifts.
• Additional payments:
  • travel costs;
  • compensations and payments at the expense of extra-budgetary funds, including sick leave payments, maternity benefits, compensation for damage, special types of pensions.

It does not include:

• one-time annual bonuses;
• payment of dividends to employees;
• any financial assistance;
• awards from special funds of the organization;
• loans to staff, benefits, reimbursement of fares, vouchers, etc.

Difference from FZP

The payroll is the amount distributed for the work performed between employees in accordance with the tariff rates, salaries, and piece-rate established at the enterprise.

It includes:

• wages in any form;
• surcharges, allowances, bonuses;
• compensation due to working conditions.

The sums of social payments do not belong to the FZP.

The wage fund is a broader concept and includes the sum of absolutely all charges to the employees of the organization, including the wage bill. Unlike the payroll, only the amount for hours worked and bonuses directly related to it are related to the salary fund.

For information on what this value is composed of, see the following video:

Calculation period

Depending on the reporting unit, there are the following payroll calculation periods:

• Annual... This term is most often used to determine the amount of the wage fund. Data for the last calendar year is used.
• Monthly... For reporting, the monthly payroll is important not less than the annual one.
• Day... This period is used much less often, as a rule, for a deeper analysis of payroll costs.
• Hourly... Used by organizations that have opted for the hourly wage method.

How to calculate the annual payroll?

To calculate it, you need to have:

• Payroll for the year. All amounts of accrued payments to employees are indicated in these documents.
• Time sheets. With their help, you can determine the number of hours worked. Filled in every month by the responsible person, this duty must be indicated in the job description.
• Staffing table. It indicates tariff rates, salaries, and the payroll of the organization's employees.

There is no required formula for calculating the annual amount, but the indicator can be calculated in two ways.

FOT = SZ * SCH * 12, where

• Payroll - wage fund;
• СЗ - average monthly salary;
• СЧ - the average number of employees.

The average salary can be obtained if the sum of all charges and payments included in the payroll is divided by 12.

The average number of employees can be calculated by adding the number of employees for each day of the month and dividing by calendar days. For the annual indicator, you must repeat the steps for the period from January to December, add all the numbers obtained and divide by 12.

Calculation example. Let's say the average monthly salary is 354 thousand rubles, including allowances and additional payments. Let the calculations show that the annual average number of employees is 10 people.

• Payroll = 354 * 10 * 12 = 42 480 thousand rubles.

Payroll = (salary + nD) * RK, where

• Salary - salary for the year;
• ND - allowances, surcharges;
• RK - the established regional coefficient for organizations operating in the conditions of the Extreme Server and equivalent territories.

Calculation example. Let's say a company is located in the Magadan Region. The salary for the year amounted to 20 million rubles, allowances - 4988.3 thousand rubles. The coefficient for the territory is 1.7.

• Payroll = (20,000 + 4988.3) * 1.7 = 42,480 thousand rubles.

How to find a monthly payroll?

To find out the payment fund for the month, you must use the modified formulas for the annual:

FOTm = СЗ * СЧ, where

• FOTm - monthly wage fund;
• СЗ - average monthly salary;
• SCh - the average number of employees.

Calculation example. Let the average monthly salary with allowances be 354 thousand rubles, the calculations showed that the average number of employees is 10 people.

• FOTm = 354 * 10 = 3,540 thousand rubles.

FOTm = (ZP + ND) * RK / 12, where

• Salary - salary for the year;
• ND - allowances, surcharges;
• RK - the established regional coefficient.

Calculation example. The organization, located in the Magadan region, accrued to employees 20 million rubles for the year. wages, allowances - 4988.3 thousand rubles. The coefficient for the territory is 1.7.

• FOTm = (20,000 + 4988.3) * 1.7 / 12 = 3,540 thousand rubles.

Any hired labor, being the main human activity, must be paid for. In other words, the end result of any work is getting remuneration for it. When finding a job, an employee expects a certain payment, negotiated in advance and reflected in the relevant documentation.

In turn, the employer, when forming the staff, must calculate in advance the funds intended for wages and take this indicator into account throughout the entire functioning of the organization. The cost of hired personnel is the most important item of spending for an entrepreneur.

Let us consider how the payroll fund (WF) differs from the wage fund (WF), how the payroll is formed, how to plan it correctly and with which formula to make the calculation.

Payroll or FZP?

Remuneration provides not only for the regular receipt of wages by employees. In enterprises that take care of their staff, employees usually receive not only amounts intended to be paid according to a salary or tariff scale, but also additional funds provided for by internal policies and / or industry specific features of the organization.

Thus, the wage fund includes all types of payments that the entrepreneur makes in favor of employees, that is, all the costs provided for the organization's personnel in the planned, current or past period, regardless of the reasons for accrual. If we compare this aggregate with the wage fund (WF), then the latter will be part of the payroll.

The main difference between FZP the fact that this fund includes only those payments that are directly related to the work performed by employees and their results.

NOTE! These funds will be the same if the organization does not receive any payments other than salaries. But in practice, this is quite rare.

The payroll and payroll are calculated using identical algorithms.

Why is the payroll indicator needed?

The value of payroll as an economic category, in addition to directly accounting for the necessary costs, helps in solving many management problems, such as:

• analysis of personnel costs of different structural divisions;
• regulation of the general expenses of the company;
• a certain role in increasing profitability and reducing the expense item;
• adjusting the cost of production and, as a result, the company's pricing policy;
• calculation of compulsory social payments - insurance contributions, pension contributions, etc .;
• budgeting expenses.

Composition of the wage fund

The payroll is the aggregate of the payroll and all other types of personnel costs. Includes the following categories:

• bonus;
• "Thirteenth" salary;
• sick leave;
• vacation pay of all types;
• business trip;
• seniority bonuses;
• amounts for the time that has not actually been worked, but is legally payable (for example, idle time);
• additional payments for part-time jobs, for overtime or overtime work, for hazardous or harmful working conditions, etc .;
• compensation for employee damage;
• spending on providing an employee with preferential or free uniforms;
• preferential working hours for employed minors;
• costs of medical examinations;
• social payments;
• compensation funds (for example, for food, travel to the place of work, etc.)

The payroll does not include:

• annual bonuses;
• targeted payments to employees;
• bonuses paid from special funds;
• separate pension allowances;
• reimbursement of vouchers, travel, etc .;
• gifts from the company;
• dividends;
• all types of material assistance.

Terms of formation of the wage fund

Depending on the needs of the organization, the payroll can be calculated for any period of interest, even for one day. In practice, other reporting units are more often used:

• Payroll for a year calculate for the last calendar year period, use this indicator to determine the entire amount of the wages fund;
• Payroll for a month more often used for various types of reports;
• Payroll for the day used as a theoretical indicator to analyze the costs of the firm;
• Pay per hour will be needed by those enterprises where employees work on an hourly payment system.

Calculation of the annual payroll

• the amounts of salaries paid to employees according to the statements;
• the number of hours worked (calculated according to timesheets);
• indicators of additional costs enshrined in the local regulations of the company;
• the number of employees on the list and their salaries (fixed in the staffing table);
• forms of payment accepted at the company (salary, piece rate, hourly).

Universal circuit

The universal calculation scheme provides for the addition of all amounts intended for personnel. In order to calculate it as simply as possible, albeit somewhat approximately, use the following formula:

Payroll year = salary with-m x H c-sp. x 12

• Payroll year - the annual indicator of the payroll fund;
• ЗП с-м - average monthly salary (all payments per year, divided by 12);
• H wed-cn. - the average number of employees (the summed number of employees for each day of the month, divided by the number of days in a month, repeated 12 times by the number of months in a year).

FOR EXAMPLE. From January to March 2016, there were 12 people on the staff of Traditsiya LLC, in April 2 more employees were hired, the staff did not change until October, when 1 person was fired, and in December three more were hired. The average monthly salary of personnel, including bonuses, additional payments and bonuses, calculated on the basis of the statements, amounted to 456 thousand rubles. First, we determine the average number of employees: (12 x 3 months) + (12 + 2 (April)) + (14 x 6 (until October)) + (14-1 (October)) + 13 (November) + (13 + 3 (December)) / 12 = 13.
Let's calculate the payroll for LLC "Tradition" for 2016: 456,000 x 13 x 12 = 71,136,000 rubles.

With hourly payment

The calculation of the payroll for hourly wages is made according to the following scheme:

Payroll hour = ∑ st. x RF

• Payroll hour - payroll for hourly workers;
• ∑ Art. - the sum of the rates of hourly workers;
• RF is the number of working hours.

With piecework payment

The calculation of the payroll for piecework wages is made as follows:

FOT sd. = (V pl. X C unit) + K + H + Pr. + Vsoc.

• FOT sd. - wage fund for workers with piecework wages;
• V pl. - the volume of production according to the plan;
• C unit - unit price;
• K - various compensations;
• H - allowances;
• NS. - prizes;
• In social - social payments.

FOR YOUR INFORMATION! If you need to calculate not the annual, but the monthly payroll or use another reporting unit, you need to take the corresponding indicators for the formulas, that is, do not multiply the average monthly salary by 12, but determine the average headcount for 1 reporting month.

You shouldn't save on payroll

Any entrepreneur seeks to reduce his expenses, including through payroll and wage funds. Of course, you can cut salaries, cancel compensation payments, remove bonuses, etc.

However, one should not get carried away with such a decline. The employee has the right to expect fair remuneration. Financial motivation is one of the strongest factors affecting staff turnover, their qualifications, as well as the efficiency of performing work duties. A meager wage fund can provoke employees to commit offenses in order to somehow make up for the lost funds in an illegal way.

To put it simply, the vast majority of employees work exactly as their employer pays them.

The issue of determining the wage fund, the calculation formula is given below, occupies a paramount place among employers among the expenditure indicators of financial and economic activity. There is no strict formulation of such a concept in the legislation, and when calculating, planning and subsequent analysis of the payroll, it is necessary to take into account the specifics of the work of the organization and certain categories of employees. Also, the amount of tax charges to the budget and off-budget funds depends on the size of the fund.

The aggregate amount of funds directed to settlements with personnel for the performance of official duties is the cost of labor remuneration (WF). The form of payment of earnings, in cash or in kind, does not matter. The accounting period is recognized as a year, month, quarter, day or hour.

The main components of the payroll structure:

• Salary in monetary terms.
• Salary in kind in the form of product value.
• Supplements and allowances for work on weekends, holidays, overtime / night time, paid time off.
• Bonuses, rewards for seniority, continuous employment with one employer.
• Compensation in the process of dismissal, for unused vacation, for harm, dangerous / difficult working conditions.
• Vacation, including additional, social, educational; travel, sick leave.
• Consulting fees, payments for performing one-time services.
• Reimbursement of the cost of SMS to employees of transport companies.
• Various incentive payments, for example, gifts and incentives, bonuses or promotions.
• Special types of pension accruals.
• Social benefits, including maternity benefits.
• Payment for downtime caused by no fault of the staff.
• Compensation for the cost of food, housing and communal services, accommodation.

What is not included in the payroll:

• One-time annual performance bonuses.
• Prizes originating from the company's special funds.
• Dividends.
• Material and social assistance.
• The cost of vouchers, benefits.
• Compensation for travel, except for rotational work.
• Loans to staff.

Difference from FZP

The wording of the payroll and payroll is very similar, but they have an important difference. The size of the wage fund consists of the amount of wages accrued to employees for a specific period and social benefits. The components of the payroll are the amount of earnings minus social, advance and other payments for the same period of time. For example, the company accrued 450,000 rubles in October; and payments for the month were: 220,000 rubles - salary for the 2nd half of September and 150,000 rubles - advance payment for October. As a result, the payroll for October = 450,000 rubles, and the payroll for October = 370,000 rubles.

The coincidence of the payroll and payroll results is possible in companies where an incentive approach to settlements with personnel is not applied and only “bare” wages are paid. When planning expenses and profitability of the organization, the payroll value is used.

How to calculate payroll, aka wage fund

The algorithm for calculating the wage fund depends on the characteristics of the work of an economic entity. Methods of salary payments, piece rates or tariffication of earnings can be used. The total size consists of the number of employees in the organization (full-time and part-time), average labor rates, estimated social costs and the billing period.

You will need payroll slips, timesheets, staffing. There are 2 main ways of calculating.

The first uses the formula:

Payroll = Average monthly earnings x Average headcount x Calculation period (for a year of 12 months)

Example. Suppose, at the Yugneftemash enterprise, the total monthly salary = 485 thousand rubles, the average number of employees = 15 employees, then the annual payroll = 485 x 15 x 12 = 87,300 thousand rubles.

The second method uses a different formula:

Payroll = (Annual salary + annual allowances) х RK is the regional coefficient established for certain categories of enterprises

Example. Let's say the Stimul company is located in a special climatic territory - the Magadan region. The total annual salary = 15 million rubles, allowances per year = 3.5 million rubles, the Republic of Kazakhstan for the territorial zone - 1.7. Then the payroll for the year = (15 + 3.5) x 1.7 = 31.45 million rubles.

Note! When determining the monthly / quarterly payroll, the value of the calculation period should be changed in the above formulas, and the average headcount, salary and allowances should be taken for the required period of time.

How to calculate the payroll

The calculation of the wage bill depends on the adopted in-house methodology, local acts on wages. The structure of the RFP usually consists of the following types of remuneration:

1. The salary.
2. Payment for downtime, vacations and other unworked time.
3. Various incentives, for example, bonuses, seniority bonuses.
4. Compensation of personnel costs for housing and communal services, meals, accommodation, etc.

The calculation is carried out according to the same principles and formulas that are used in calculating the payroll.

If you find an error, please select a piece of text and press Ctrl + Enter.

Purpose of the payroll budget

One of the most costly budget items of any organization is the wage fund (payroll). Errors in planning payroll can significantly affect the entire budget of the organization, lead to serious consequences. In this regard, those responsible for budgeting need to pay special attention to this task and plan as accurately as possible the costs of staff salaries.

Responsible for budgeting

As a rule, the payroll budget is jointly developed by: the head of the personnel service; financial or economic planning specialists: labor economist, payroll accountant, chief accountant; personnel service employees responsible for planning and control of expenses included in the payroll (HR manager, compensation and benefits manager); heads of divisions (within their division). Depending on the budgeting standards, the main responsibility for the result of the preparation of the payroll is assigned, as a rule, to the head of the personnel service or, if the organization has a department of labor and wages organization (OH&S), to the head of this department. Then the documents justifying the costs of personnel remuneration are transferred to the economic planning structures, which, in the form of calculations, transfer them to the financial department to form the total budget for personnel costs.

Budgeting stages

The budgeting process can be divided into four stages: preparation; budgeting; examination; protection and approval. Management and control of payroll is a cyclical process that lasts all year round.

To avoid mistakes in the calculation, implementation and control of the payroll budget, it is necessary to: start planning the payroll after a deep analysis of the payroll costs of the previous period has been made, the organization's business plan has been approved and a personnel work plan for the next year has been drawn up; develop a general methodology for budgeting with a clear distribution of responsibilities between all participants in budgeting and teach it about the rules of these persons; regularly monitor the labor market and salary offers, use benchmarking data in the field of personnel management; check the knowledge of line managers of the staffing table of their departments, understanding of the meaning of this document and the algorithm for changing it; to build such a system (regulations) of personnel selection so that the heads of departments plan the growth of the staff together with the personnel service employees responsible for the selection, clearly justify their plans with performance indicators, business plans and the development strategy of the organization; explain to the heads of departments that all contracts with individuals, including those of a civil law nature, belong to the payroll and this must be taken into account when planning costs and concluding them; automate the payroll calculation process in order to speed up the process and eliminate errors in calculations.

Budget options

To speed up budget adjustments and simplify protection procedures, develop three calculation options: optimistic , when fulfilling / overfulfilling the business plan and receiving excess profits; optimal, more realistic, taking into account the experience of past years and analysis of the situation; pessimistic, in the presence of a crisis situation and non-fulfillment of the business plan. When developing different scenarios of events, record all the pros, cons and risks of each of them. This information is useful for management and the budget committee.

Preparatory stage

When forming the payroll for the next year, you must carefully prepare for the calculation:

• develop a budget format;
• automate the calculation process;
• analysis of statistics and other necessary personnel information.

Budget format

Start preparing for planning your payroll by choosing a budget format. Since the payroll budget is part of the overall budget of the organization, it is necessary to agree on the format of the data provided with the financial service. Also clarify the level of detail and categorization of positions and the attributes of each position. As a rule, when planning payroll, all data is divided at least into production and non-production personnel, broken down by months and departments. Each organization has its own budgeting rules. They are based on the approved management accounting methodology. Therefore, when drawing up the payroll budget, use exactly the format that is compatible with the format of the overall budget of the organization. At the same time, if it is more convenient for the personnel service for analysis and reporting to use a different detailing of expenses that is not required by the financial service, you can develop it additionally and automate the process of its use. The following basic approaches to budgeting are implemented in Russian business organizations:

1. "Top down" and "bottom up". In the first approach, the budgeting process is carried out by senior managers. The strength of this approach is that when distributing funds, the strategic goals and objectives of the company are taken into account as much as possible. In addition, with this budgeting format, conflicts and disagreements do not arise in the company, line managers and employees are subject to decisions "from above". As a disadvantage, one can name the approach to planning personnel costs according to the "residual" principle, which is customary for Russian business. As a rule, the main funds are directed to profit-generating divisions (the so-called "profit centers") - production departments or sales departments that bring the company the main profit.
2. In a bottom-up approach to budgeting, often used in large companies, business unit leaders draw up their own budgets, which are then agreed, coordinated, and summarized at the highest level of government. The strength of this approach is the fact that the head of the personnel service, like other heads of departments and areas, can draw up a detailed list of items of personnel costs, including payroll, and indicate a reasonable amount of funding to solve the planned personnel tasks. But if only the second approach is used to plan the company's budget, it is necessary to spend a lot of time and effort in coordinating all financial issues between the heads of the company's departments. In this regard, in practice, a combined approach is most often used, when top managers collect information from below, and after agreeing and coordinating all items of expenditure, they make a decision on budgeting.

Process automation

After the form of tables for the budget has been developed, select the program in which the table data will be filled in and calculated. It is recommended to use Excel and write formulas and logical functions in this program in such a way that you can easily change the budget scenario and build different pivot tables. The use of such a program will allow, in the event of a budget adjustment when changing variables, to exclude as much as possible errors in the final result, since the data will be automatically recalculated. In this case, you still need to be careful and regularly at least selectively double-check the data in the tables.

Data collection and analysis

• ​strategically the organization's goals and business plan for the next year;
• ​staffing table;
• ​production calendar;
• ​plan of personnel work for the next year (hiring / dismissal, rotation, promotion, motivational activities, etc.);
• ​data of benchmarking costs for personnel management and the result of labor market analysis;
• ​statistics for the past and current years: planned and actual performance indicators; the number of unused vacations at the moment; average salary; the amount of payments upon dismissal; staff turnover rate; the cost of overtime work and work on weekends and holidays; the number of transitions from one category (grade) to another; changes in salary within one category (grade), etc.

In parallel, request from all managers the business plans of their departments and plans for recruiting, as well as proposals for salary increases, bonuses for subordinates, additional benefits and other expenses. To do this, develop a unified budget form and a methodology for filling it out for departments and set, by order of the head of the organization, the deadlines for filling them out and submitting them to the person in charge of the budget.

Calculation of payroll articles

According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer's expenses for wages include any accruals and allowances for employees in cash and in kind - incentive, compensation (related to the mode or working conditions), bonus, one-time incentive, as well as staff costs, as provided for by the legislation of the Russian Federation , labor and collective agreements. In this regard, include the following articles in the payroll budget:

• constant (fixed) part of the salary;
• allowances and surcharges;
• awards;
• compensation for unused vacation;
• insurance premiums;
• expense under contracts of a civil nature.

Number of employees

After the preparatory work has been done for the formation of the payroll together with an accountant and an economist, start calculating it. Start by drawing up a headcount plan. To do this, count the number of employees currently working for each department and determine the number of staff units according to the staffing table. Further, based on the scope of work and suggestions from the heads of departments, determine the number of employees who need to be hired. Create a timetable for new hires to come to work. This will give an idea of ​​in what months and for how many positions the staff will grow and, accordingly, the amount of salary costs will increase. If a layoff is to be made, it is necessary to draw up a plan and determine in what months and by what amount the payroll will decrease at the expense of the laid-off. In this case, it is necessary to take into account all payments provided for by legislation, labor and (or) collective agreements, including the so-called "golden parachutes". Accordingly, take into account these amounts in the budget in the months of the forthcoming reductions. Depending on the budgeting standards, if required by labor economists and / or accountants, break down plans to increase or decrease staff by professional category.

Fixed part of the salary

Based on the staffing table, determine the costs of the fixed (fixed) part of the salary of all employees, including those who are planned to be hired. If your organization plans to increase salaries as a whole, by category, or by specific job title, reflect the increase in costs in that month. If the organization does not have a system of grades (grades) and (or) there are no salary forks within the grade, indicate the existing salaries and hourly rates for all categories of positions. If your organization has a tier system, when planning rates, you can specify the average or maximum salary within the tier. Or, analyze the statistics on the number of employees moving from one rate to another during the year, set the percentage and assume that it will remain unchanged in the planning period (extrapolation method). Based on this, fill in the new rates by month in the calculation table. Remember, the minimum level of the discharge rate must be greater than the minimum wage established for the next year, taking into account regional legislation. For employees with a time-based wage system, calculate the standard hours (shifts). Check that the working hours calculated on the basis of the planned scope of work do not exceed the permissible limits established by the labor law. Remember, overtime work must be calculated in accordance with article 152 of the Labor Code of the Russian Federation, respectively, the amount of salary will be increased by the amount of additional payments. These payments must be included in the budget calculation. In addition, set aside a reserve for salary increases. If you know when exactly the salaries will be increased, refer this amount to this period, or break it down evenly by months or quarters. If the bonus depends on the salary, consider the increase in the salary when calculating it. When calculating the payroll: for employees with piecework pay, multiply the piece rates by the planned amount of work; for personnel with a time-based wage system, multiply the planned number of each category of employees by the number of working hours per month and by the hourly rate (if the calculation is in hours) or by the daily rate (if the calculation is made in working days / shifts); for staff paid on a salary basis, multiply the number of employees by the monthly salary.

Surcharges and surcharges

When calculating the payroll, take into account all allowances and surcharges possible in the organization, for example:

• payments according to regional coefficients in remote and northern areas and wage increments in the Far North and equivalent areas;
• additional payments for work in the evening and night shifts (with shift work);
• additional payments for combining functions and professions;
• individual premiums for professional excellence;
• other payments related to the time of performance of labor functions during the working day;
• allowances for seniority, seniority (except for annual payments);
• additional payments for work in harmful or hazardous conditions and for heavy work;
• payment for work on weekends and holidays;
• overtime pay;
• payments for rest days (time off) provided in connection with overtime work, in case of rotational m method of organizing work, with the summarized accounting of working hours and in other cases established by law.

Also, in the budget, take into account the additional payments for days that are not actually worked out, but for which the average earnings or daily discharge rate is preserved. Such cases include:

• ​work of employees with piecework and hourly pay for regular and additional vacations. In this case, calculate the average earnings in each month, based on the annual payroll for this category of personnel, divided by the number of working days per year;
• the time of fulfillment of state and public duties on working days;
• holidays in excess of those stipulated by law, for example, additionally granted under a collective agreement;
• leave for women related to pregnancy and childbirth;
• grace hours for teenagers;
• study leave granted to employees studying in educational institutions and the training time for employees aimed at vocational training, advanced training or training in a second profession;
• days of medical examination, blood donation and rest provided after each donation day for donor workers;
• other working days that have not actually been worked, but for which, according to legislation or a collective agreement, payments are provided in the amount of average earnings or by category;
• difference surcharge the difference between the size of the social insurance benefit due to temporary disability and the average earnings, if provided for by law or a collective agreement.

Select all data of allowances and surcharges in separate lines or, depending on the form of the calculation tables, in columns. This will make it easier to control the calculation and identify errors.

Prizes

Depending on the approved incentive system, determine the amount of expenses for bonuses and bonuses. Perhaps it will be monthly, quarterly, semi-annual or annual bonuses, the amount of which is tied to the size of the salary. Then for the calculation it is enough to know the total amount of the constant part of the salary.

In the event that bonuses are tied to the amount of profit, it is necessary to know the business plans of the organization and build on them. But since the implementation of the plan is not a stable process, it is necessary to work out at least three budget options for the bonus: optimistic, optimal and pessimistic. Check with executives and finance professionals to find out what percentage of plan completion applies to each scenario.

Also make an analysis of statistics for the last two or three years and see the dynamics of the volume of actual bonus payments. Such an analysis will allow you to get some coefficients that will show the success of the units in relation to each other and the influence of seasonality on the result. This will make it possible to calculate the premium based not only on the planned results, but also taking into account the actual data. Based on this, calculate three budget options with different scenarios.

If the organization plans to change the bonus system within a year, then draw up two budget options - with the current system and with the future one. It is also recommended to calculate three scenarios for each option: optimistic, optimal and pessimistic.

Vacation compensation

Consider payments for unused vacations in the payroll budget when employees are laid off. To do this, make a general analysis of the staff turnover of the past and current year and determine the amount of actual payments. Also count the number of unused vacation days that will accumulate until the beginning of next year. These data will serve as the basis for determining the amount of compensation upon dismissal. Of course, the amount will be approximate.

Insurance premiums

After you have determined the basic costs of employees' salaries, consider all insurance premiums from these amounts. This task should be handled by the accountant responsible for calculating insurance premiums. Since at this stage only the draft budget is being developed and the amount of real costs will be different, the amount of contributions will also be tentative. This is fine. About this, as well as about other nuances of calculating budget items, report it when you defend it.

Civil contracts

Next, determine the number of a civil law contract that you plan to conclude in each division. This information should be requested from the heads of departments practicing this option of cooperation with individuals. Such expenses will also be included in the payroll calculation. In this regard, be extremely careful when planning the amounts. If it is difficult to determine the need for GPC contracts for the whole year, plan in the calculation of the payroll the amount obtained based on the analysis of the organization's business plan and the actual costs for this item for the previous two to three years.

Budget check

After all the main budget items have been calculated and the project has been drawn up, it is necessary to check it. To begin with, correlate the size of the calculated payroll with the data of the business plan, specifically with the planned profit of the organization minus all the mandatory costs of maintaining and developing the business.

Compare the total and look at the data for each month. With proper planning, an increase in monthly profits should lead to an increase in payroll, and vice versa, except in cases where large personnel costs are planned, for example, the payment of quarterly or annual bonuses, there will be a massive recruitment of personnel for new positions when the business expands or salary indexation. Necessary prepare for the fact that these months will receive increased attention from the budget committee and it will be necessary to explain the reasons for such a discrepancy between the profit of the organization and the growth of the payroll.

Next, compare the planned indicators with the indicators for the same period of the current and last year, the production rates adopted in the organization. If the organization does not plan reforms and work processes are stable, then these indicators should correspond to those of previous years.

Calculate and compare the average salary for each month. Provided that the organization does not plan to dramatically increase or decrease the payroll, the salary should not differ much, with the exception of the months the bonus is issued (the months of payment of the bonus should also not differ greatly among themselves).

Then calculate the expected growth in labor productivity and average wages. In a normal situation, its growth should not outpace the rate of increase in productivity (growth in labor productivity, outstripping growth in wages). Otherwise, it will be unclear why the employees are getting paid.

Protection and approval

Labor is the basis of the existence of man and society. Labor is free and paid. For the organization of a paid type, there is a wage fund.

The payroll is a monetary allowance calculated on the payment of an employee for his activities from the financial capabilities of the organization. The payment is made within a certain period of time.

What is included in the payroll?

What does the wage fund consist of? The payroll is a combination of the following elements:

1. The amount of allowance (money) of employees;
2. Salary fund;
3. Accrued;
4. Products offered for wages;
5. Bonuses for the involvement of employees in;
6. Payment provided by the weekend (time off);
7. Compensation for night work and overtime;
8. Awards for accumulated experience (seniority);
9. Payments for work in special conditions;
10. Fees for one-time activities (part-time work, etc.);
11. Payments for the unworked period of time (retraining, advanced training, etc.);
12. Payment of various vacations (except for unused ones);
13. Payment of labor for downtime, in which there is no fault of the employee;
14. Payments designed to stimulate employees.

Additional payments are not:

• dividends;
• financial prevention;
• bonuses from special funds;
• loans;
• etc.

The composition of the wage fund is a rather complex topic, and it is recommended to study it for any entrepreneur.

Payroll planning

The payroll is calculated using a special formula.

The wage fund is drawn up depending on the period for which it is calculated (daily, monthly, quarterly, annual). Careful attention is required to calculate salaries by position, tariffs, compensations, various types of regular and special payments.

It is easy to calculate the payroll:

1. The employee's salary is taken (if there are several workers, then the salaries are summed up, while employees on contractual payment are not taken into account);
2. The period of the services provided is determined (if the required activity is performed in a period less than a day, then the calculation is carried out by the number of working hours);
3. The multiplication of points 1 and 2 is performed (in the case of piecework wages - point 2, presented as the amount of calculated work);
4. The final step is the addition of the results obtained (for salaries and piecework payments) with the assigned allowances, social benefits and compensations.

These calculations allow you to correctly build business development, where, firstly, the profit is taken into account, which depends on the difference in costs and income. Payroll is a cost that every entrepreneur tries to reduce, but not to such a level that the worker is not interested in work. Consequently, the wage bill is in the middle position.

The payroll for each organization is calculated individually. The specifics of the organization's activities and payments for it are taken into account.

Businesses create invoices with a sum of money that is withdrawn only to pay for services. To determine the sum for the year, you need to use a simple formula:

1. Average monthly salary of employees;
2. 12 months (time of rendering services);
3. Multiplication of points 1 and 2.

Methods for planning payroll

Each method has its own characteristics.

Despite the presented scheme, there are several methods for planning payroll.

Normative method. The peculiarities of this method are the use of various standards (level and incremental). An example of a formula based on an incremental standard: fund of the reporting month = initial volume of the payroll * ((increase in the number of products sold * standard that determines the increase in the fund to increase the percentage of sales of a certain amount of products + 100) / 100).

Item-by-item method. The method is based on the analysis of the wage bill for the hours worked. A special feature is the individual calculation of each category of workers. The approximate formula for calculating the payroll for pieceworkers looks like this: payroll = established wage scale * annual fund of useful time of one worker * number of pieceworkers * rate of fulfillment of norms.

For temporary workers, payroll is calculated according to the following formula: payroll = established wage scale * annual fund of productive time of one worker * number of temporary workers.

We must not forget that the business is planning further expansion, and this affects the number of workers and the increase in wages. In this case, extrapolation is used to plan the payroll. The method consists in:

• analysis of the payroll for the previous period (year);
• forecasting the fund for the planned year (estimated costs);
• calculating discrepancies that can be used to reduce costs;
• drawing up a fund project (must be checked by certain specialists);
• finalizing the project of the fund (if necessary);
• senior management approval of the project.

Planning is a laborious process where any mistake is costly. To draw up a payroll plan, it is better to contact the specialists in this area.

Analysis of the wage fund

When analyzing the payroll, all the nuances are taken into account.

The analytics of the payroll allows you to see the results of discrepancies between theoretical calculations and practical implementation, and based on the data obtained, start planning for a new period of time.

The positive side of the analysis is openness and legality, that is, for analytics, you can use both your own history of the payroll of an enterprise and a foreign organization.

When analyzing the payroll, the following are taken into account:

1. Analysis of last year's payroll size;
2. Calculations aimed at reducing the volume of the wages fund (if possible);
3. Analytics of external elements affecting the size of the wage fund.

To thoroughly understand the analysis of payroll, you need to consider the following types:

1. Analysis of the organizational structure. Organizations often create additional structures to improve performance and product quality that affect many aspects of their operations. Analytics raises questions about the need for certain divisions in the enterprise, and helps to find out the direction of increasing / decreasing the payroll;
2. Analysis of absolute and relative deviations for the FZP. Based on the analysis of pay systems in specific periods of time. Tables are compiled to calculate all deviations;
3. Analysis of the problems of changing variable and constant wages. Similarly to paragraph 2, tables are drawn up for a thorough analysis of the resulting changes in wages. This view analyzes the changes occurring due to the revision of tariff scales, payments of bonus funds and the like;
4. Analysis of the level of wages, taking into account inflation. The nominal and real wages are analyzed. The nominal wage is the money allowance that the worker received for a certain working time, and the real wage is the amount of production that can be received for the nominal wage;
5. Analysis of the discrepancy between the growth of labor productivity and the level of remuneration. For example, the growth of labor productivity has increased, but the number of jobs remains the same, respectively, the enterprise benefits;
6. Analysis of the effectiveness of the use of FZP. Generalized analytics of the above analyzes, in which its rationality is clarified, or vice versa.

The analysis is carried out by the accounting department or the financial department, and in large organizations the planning department. Subsequently, the report is sent to senior management for approval.

The analysis of the payroll is a controlling tool that guides you on the right path of management and development of a business project.

Difference from payroll

The main mistake of many is to combine two concepts like payroll and payroll. The payroll is the assigned amount (planned), and the payroll is the monetary allowance accrued to the accounts or issued to the hands of workers for their services. An example will help you more accurately see the difference between the two aspects.

The planned and accrued amount for the activities of workers for the month was 50 thousand rubles, and two actions were taken on the due date, firstly, the remuneration for the previous month was 30 thousand rubles, and secondly, the advance payment was 15 thousand rubles. Accordingly, in the payroll there is an amount of 50 thousand rubles, and in the FZP - 15 thousand rubles.

The wage fund is a comprehensive concept that has many components that everyone needs to know about. Failure to comply with at least one of the important points of the payroll will lead to the collapse of the enterprise.

From this video you will learn what makes up the payroll.

Form for accepting a question, write your

The wage fund is the amount of funds of a business entity intended for the payment of wages.

Payment

In the implementation of any production process, various costs must be taken into account in order to form a reliable production cost. One of the significant cost items is employee salaries. It is from the funds that go directly to pay this expense item that the wage fund is formed. This indicator can be presented in the form of a formula:

FOT = OZ + DZ + OS, where:

• ОЗ - basic salary of the company's employees;
• DZ - additional salary;
• OS - contributions to various social funds.

Based on the division of wages into basic and additional, there are various funds for its payment.

Fund for payment of basic earnings is calculated based on the amount of prices for finished products, multiplied by the planned volume. We must not forget about the bonus due to basic employees, which is calculated on the basis of 60% of wages.

Thus, the basic salary should be equal to the sum of accruals and bonuses. This may also include such additional payments as material assistance, an award for special merit, etc.

When calculating the salary of employees, the monthly salary, the number of employees according to the staffing table, the number of months in which they worked, and the standard of the bonus due are taken into account.

Payroll charges

In accordance with the current legislation, the corresponding charges are made on the amount of wages in the amount of 39.5%. From the amount received, amounts are transferred to various insurance funds in the following amounts:

29% - Pension Fund;

3.6% - medical insurance;

5.4% - social insurance;

1.5% - the employment fund.

The main purpose of the payroll

Economists use this term quite successfully in production planning, as well as in the implementation of management functions in the financial sphere of a business entity. In fact, they determine the total amount of personnel costs that an enterprise can incur in the current month, quarter or year. In this case, the corresponding actual indicators of the previous period are taken into account and the validity of their payment is analyzed. So, in the process of such monitoring, one-time payments are revealed that can be avoided in this period, but other costs associated, for example, with the retirement of employees (an additional benefit can be paid), or with increased material assistance (for high labor results).

Based on practice, the wage fund is formed according to the average indicator. The relevant parameters for at least three previous periods are taken into account.

Features of determining the payroll

If we are talking about enterprises in the trade sector, then the wage fund is formed on the basis of projected sales. This is due to the fact that enterprises in this sector have a piece-rate system of payment, and employees are paid wages as a percentage, based on the volume of products sold. A similar principle applies to the manufacturing sector of the economy.

In the service sector, there is mainly a time-based system that provides for the accrual of wages for the hours actually worked.

Thus, the wage fund in the projected amount is included in the structure of planned expenses. This indicator is reflected in the cash flow, as well as in the formation of the company's budget.

Differences in the amount of payroll in the formation of the cost price and payment of wages

By ear, the terms about the actual payment of wages and the costs of the business entity on this item are quite consonant, but it is necessary to remember about their cardinal differences. When calculating the amount of the cost of finished goods, the accrual principle should be used (accounting for payments due to employees is kept). Sometimes the actual payment differs slightly from the accruals due to the transfer of part of the salary to the next month. So, often payment is carried out in two stages: an advance payment and the final payment for a month. And it is the second part that can be paid in the first decade of the next month.

Sample of fund formation

For example, in May, a wage fund in the amount of 7 million rubles was formed for employees at the enterprise. In the same month, at the very beginning, the balance of April's salary in the amount of 1.5 million was paid. An advance payment for May in the amount of 3.5 million was also made. Therefore, in fact, salary payments amounted to 5.0 million rubles (1.5 + 3.5), and the wages fund - 7 million rubles.

Output

Summing up the material presented, the following conclusions can be formulated:

The wage fund must include absolutely all accruals that are due to employees for the performance of their functional duties during the month in which this accrual was made. The result obtained cannot be taken into account in any other reporting period.

The amount of funds intended for the payment of salaries should include the volume of all cash payments, based on the obligations of the business entity to settle accounts with employees whose due date has already come. Therefore, this amount may include liabilities for both current and prior periods.

Each employer must make payments to its employees for the work performed. Remuneration is a compulsory remuneration that a person receives for the implementation of labor activities at the enterprise.

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What it is

Payroll - the wage fund, it represents all the amounts that the employees of the enterprise receive in the course of their activities. With the help of payroll, expenses are recorded for a certain time period. It includes the costs of staff salaries, as well as allowances, vacation pay and all types of social benefits.

The payroll is calculated taking into account a certain time period, for example, for a month or a quarter. At the legislative level, a minimum wage level is established, and the maximum is not limited and depends only on the employee himself.

The payroll varies depending on the situation in the service market, inflation, labor costs and other factors. At the same time, the wage fund is the main part of the final cost of the organization.

What does it include

The payroll is a wage fund and what every employer should know about it, since incorrect calculation of indicators can lead to prosecution when checked by regulatory authorities. The payroll includes:

• the amount of accrued wages;
• the final cost of products when paid in kind;
• surcharge for additional work, including overtime or night shifts, as well as going out on holidays;
• all types of awards, including those for long and continuous work experience;
• all types of payments for carrying out activities in hazardous conditions;
• payments for unworked time;
• the cost of funds to provide employees with free products, services, meals, accommodation;
• the cost of purchasing products given to the employee free of charge, for example, uniforms. This type of expenses can be replaced by the issuance of cash or other benefits for the employee to independently acquire the necessary uniforms;
• cash payments provided to an employee in connection with going on vacation, both basic, additional or maternity leave. This also includes the amount of compensation for vacation that the employee has not previously used;
• payments in the form of remuneration for work by minors;
• all expenses for undergoing medical and other types of examinations, as well as fulfilling the duties established at the state level;
• all types of compensation that are due to employees when carrying out the procedure for the liquidation or reorganization of the enterprise;
• payments for forced absenteeism, transition to work with a lower pay level or for temporary disability, for example, due to illness;
• travel costs. This also includes payments when working on a rotational basis and all delays that have arisen for reasons beyond the control of the employee;
• expenses for the payment of certain types of pensions.

The manager must take into account all the expenses of the enterprise, which primarily go to pay employees or create conditions for their implementation, for example, travel payments.

Tax

As such, the payroll does not have taxes, but on various items, including the income of individuals, the tax is removed. The fund also includes permanent payments of a social type.

Taxes and their amount depend on the availability of benefits for the company or organization. At the same time, payments will certainly be made in any case.

Contributions

All social contributions, including insurance and pension contributions, are paid into the fund. Each type of contribution has its own rate. All fees are binding. For this reason, they are included in the fund, as well as in the calculation of the cost of goods or services.

Sick leave

The sick leave is paid into the payment fund there and is taken into account when calculating the cost. At the same time, sick leave insurance payments are no longer included in the statement of the organization.

Manual

Benefits, including childcare, are not included in the payroll. This applies to all types of benefits.

Personal income tax

Personal income tax is a mandatory part of the fund. The payroll must take into account all personal income tax during the billing period.

Vacation

The leave of each employee, like all other regular payments due, is paid into the payroll.

What does not apply

It is worth noting that income from third-party sources should not be taken into account in the calculation. So the payroll does not include:

• one-time bonuses accrued every year;
• expenses for sick leave payments arising after the third day of the employee's illness;
• payments transferred monthly to women who have given birth until the child reaches the age of 1.6;
• all expenses incurred in the course of sending an employee for training or retraining and transferred by bank transfer;
• all funds that have been received or spent from third-party sources of income;
• financial assistance, which is provided after a written request of the employee;
• payment of dividends to employees.

When calculating the payroll, you need to be guided by the data recorded in the timesheet, payroll and staffing table of each employee. With their help, you can calculate the payroll for any period, including an hour, which is especially necessary in the presence of a large staff of workers.

How it differs from the payroll

PPP is the amount that an employee receives for work performed or hours worked. It is calculated using the tariff rates established at the enterprise.

At the same time, the FZP includes:

• labor costs in any form;
• additional payments, including bonuses and allowances;
• compensation due to employees carrying out their activities in difficult or harmful conditions.

At the same time, the FZP does not take into account the cost of social benefits. The wage fund includes a larger list of expenses, including the FZP itself.

How to calculate

When calculating the payroll, you need to select one of the periods for the calculation:

• annual;
• monthly;
• day;
• hourly.

The most demanded is the one-year period. For calculating the payroll, a single, mandatory formula has not been established, but most often the following is used for the calculation:

FOT = MW × MF × 12

SZ can be obtained if the final amount of all payments and accruals that are part of the payroll is divided by 12. SZ is calculated by adding the number of all employees for each day of the month and dividing the number of calendar days.

To calculate the annual value, you need to repeat the steps for the period from January to December, after which the resulting numbers are added and divided by 12.

For example:

If SZ = 350 thousand rubles. taking into account allowances and surcharges, and SC = 20, then payroll = 350 × 20 × 12 = 84,000 thousand rubles.

Estimate

The payroll estimate is most often used as an element of planning in large organizations that have employees with the appropriate skill level and retain the planning approach characteristic of the times of the planned economy.

In most modern enterprises, this document is practically not used or is used under a different name.

Usually, the payroll estimate is used to identify all areas in which the enterprise's funds are spent, as well as the exact value of all payroll components. The estimate is most often drawn up taking into account not only the main elements of the wage fund, but also with the inclusion of all payments and benefits of a social nature.

Most often, the calculation of the estimate is carried out in one year with the inclusion of a breakdown by months and quarters.

Planning procedure

Planning is an important task of every enterprise, since the payroll is taken into account the main part of the organization's expenses.

The planning itself can be done using the following algorithm:

• collect information about the structure of the organization, the number of employees and their movement, the average wage and production targets;
• carry out a study of the staffing table and internal local acts that are related to the payroll;
• forecast the average number of employees for the planning period;
• select a planning structure and make an estimate;
• calculate the payroll.

In the planning procedure, it is necessary to take into account the current indicators, as well as the future direction of the organization's development, including possible changes in the size of wages or the number of employees.

Timely planning will allow you to have full control over the payroll and conduct timely analysis.

Terms of formation

The term of formation can be different, as it meets any requirements. The term can be equal to days, weeks, months.

In standard calculations, a full-fledged annual period is most often used, as well as a monthly rate.

If necessary, the hourly pay is calculated per hour.

Usage analysis

The analysis is directly related to the planning procedure. It is necessary to fully identify how much the planned indicators have diverged from the actual ones.

If the discrepancy was found in favor of the enterprise itself, then the size of the payroll can be reduced for the next year, otherwise it is necessary to find out all the reasons for the discrepancy.

This procedure is especially necessary in large enterprises, in which, due to a crisis or other unforeseen circumstances, the discrepancy between the planned and actual indicators may amount to several million.

The analysis allows the company to make a stable payment of wages to employees, regardless of force majeure.

Help monthly

A certificate of monthly payroll may be needed if:

• a loan is being processed;
• the bank requested the data to confirm the legality of the company's actions, that is, to confirm that all withdrawn funds are credited to the employees' account;
• an inspection is carried out by employees of the Federal Tax Service or insurance funds.

This reference may reflect the payroll data not only for a specific month, but also for other periods. In addition, planned indicators can be reflected in it. At the same time, there is no single form for this document, which allows the organization to use letterhead.

Regardless of the type of activity of the company, it is obliged to pay wages to workers employed in production. The payroll allows you to reflect all the expenses of the company on its employees, including salaries and social benefits.

With the help of payroll, the head will be able to correctly form the company's budget, which will prevent the likelihood of bankruptcy.

Before starting to plan the scope of work for the coming period, any manager must soberly assess the production potential of his subordinates, equipment, and also form a wage fund and everything that it includes. This is necessary in order to insure the employee and the accruals that must be paid to him during the year or month. A correctly calculated fund is not only a guarantee of the safety of the workplace and trust on the part of a subordinate, but also an opportunity to stimulate his activities and increase the volume and efficiency of production.

The wage fund consists of all fixed costs that are associated with the activities of employees. First of all, this is a slightly smaller and principal amount - the wage fund (FZP), after which there are various incentive payments, vacation and hospital benefits for three days, communication costs, transport, free meals at the workplace. There are a number of payments that were not included in the fund - these are, first of all, one-time or random payments based on the results of a successful year. Of course, the employer will not be able to calculate the monthly wage fund to be spent in the near future with an accuracy of the ruble, therefore, the existing data are used in the calculation.

What is the threat of an incorrectly calculated payroll?

Let's say that in the most unpleasant situation, the payroll is calculated with the maximum savings on employees. This can be justified by the fact that there is not enough funds to purchase raw materials for production or to pay funds for a young mother, who, in fact, does not bring benefits at the workplace. In order to reduce costs, management initially sets a minimum framework for itself, which includes only salary payments. If the company has a salary system, then employees will not be left without satisfaction. And if the pay is piecework, and the management decides to reduce the allocated volume, then the salary of such people may be reduced. Than underestimation of minimum volumes threatens.

1. In case of unforeseen extra expenses, there may not be enough funds to pay one or several employees. In this case, the employer will have to draw up a simple one, agree that the subordinate goes on vacation that is not paid, or calculate compensation for the delay in salary.
2. If an employee is accustomed to regular incentive payments and bonuses for the best performance in a month, depriving him of these bonuses will negatively affect the work process.
3. An incorrect understanding of what goes on in the payroll signals the incompetence of specific specialists in their chosen field.
4. The inability to allocate funds for certain needs threatens to develop in violation of the law.

Important! The country's labor legislation does not regulate such a concept as payroll. It was created more for functioning in the accounting sphere, and the formulas for its calculation are used as convenient as possible for each individual enterprise. In theory, a manager might not calculate this figure, but this approach is likely to lead to serious pay gaps.

What is included in the payroll

So, what is included in the payroll:

• salary and other charges related to each employee;
• insurance and regular payments to the tax office and pension fund;
• incentive bonuses and bonus incentive payments;
• the usual established premiums;
• payments when sending an employee on an annual funded vacation, sick leave (in the first three days after diagnosis);
• additional charges due to the length of service;
• amounts calculated according to average earnings and included in the payment of educational leave;
• payment of travel, if the work involves a traveling nature;
• insurance premiums for equipment and employees.

And the wage fund also includes pensions paid by a separate order. The payroll may include amounts issued for the idle period (two-thirds of the average daily profit multiplied by the number of unemployed days), the total amount of deductions to social services, according to writ of execution in case of payment of alimony and other benefits to third parties, and so on.

What is not included in the payroll

• municipal and regional budgets as sponsorship or investment support for business;
• from law enforcement agencies when providing social benefits;
• from outside sponsors;
• from the social fund and other services.

Thus, the payroll will not include:

• annual one-time bonus payments;
• sick leave payments after three days of incapacity for work;
• monthly maintenance of young mothers until the baby reaches the age of 1.6 years;
• amounts aimed at training employees and transferred to the relevant institutions by bank transfer;
• amounts of incoming and outgoing funds from third-party budgets;
• material assistance provided at the request of the employee;
• an interest-bearing or non-interest-bearing management loan to solve personal problems.

In order to understand how to calculate the payroll, you need to collect three categories of required documents. These are timesheets of time spent at work by all employees, all salary lists of salaried or wage-based team members, as well as a staffing table with all wage rates. You can calculate the payroll for an astronomical year, month, week, day and even hour. The latter is often necessary in enterprises with a large staff.

Payroll and salary fund: what are the differences

Despite the consonance of the concepts of payroll and payroll, they have one main difference. The second definition is an integral part of the first, that is, this concept is narrower, and the first is broader. These figures should not coincide, since the calculation of the salary that is supposed to be issued differs in fact from the real indicators. Accountants will not be able to take into account future sick leave, as well as the amount of incentive payments, if any, at the enterprise. If, in addition to the salary itself, set at a stable rate, employees do not receive additional payments, bonuses, or partially paid meals or travel, these two amounts may be approximately equal.

But the two definitions are interrelated: the higher the payroll indicators were for the period under review, the more salary accruals will be in the new period. When answering the question, what does the payroll include, do not forget that a reserve for unforeseen expenses should also be taken into account. Accordingly, the larger this reserve, the higher the chances for employees to receive an additional payment.

The size of the payroll can grow according to one of the methods: incremental, percentage and residual. Each of them informs about how additional funds were found for the corporate budget. For example, the volumes of production and sales have increased, in connection with which wages have also increased. Or, with the increase in the volume of the reserve, it became easier to allocate bonuses and it turns out to more often reward the distinguished employees, thereby stimulating their more active commitment to the work process.