Basic and additional wages

Salary is a remuneration for labor, the main, but not the only source of income for employees. In addition to the salary, they can also receive material assistance in the form of vouchers for treatment and rest, medical services, dividends on shares etc. In more detail about what constitutes the main and additional wages, how they are calculated and what they depend on, read on.

History of the term

The word "salary" originally meant salt - a product whose production was controlled by the state. It was received by persons in royal service. In Rome and medieval Europe, people mainly worked there. During the revolution, a large number of new professions appeared, but even such specialists were paid remuneration according to the results of labor per day. With the advent of large corporations in the XIX-XX centuries, there was a sharp increase in the number of personnel. Then they began to pay for labor in the form of a fixed rate. Today, salary is part of the fee, along with benefits, allowances and bonuses.

Factors

The level of basic and additional wages is affected by:

1. The price paid for the means of ensuring the ability to work (meeting the needs of employees). It depends on the level of well-being, traditions, etc.
2. Qualification of staff.
3. Working conditions. For work in difficult and harmful conditions, a person should receive compensation.
4. Performance. With the increase in productivity, the additional wages of workers increase, as the employee produces more products of the required quality. But the increase in salary should occur so that the entire "gain" is not directed to pay income.
5. Market conditions are the ratio of demand for personnel with the degree of competition between applicants.
6. The results of the organization. Making a profit allows management to pay bonuses, which affects the overall level of income.
7. HR policy. Further training, career advancement, and the manifestation of creative activity should be encouraged and displayed in monetary rewards.
8. The degree of socialization. Part of the salary amount goes to pay taxes and deductions to the state. The more these mandatory payments, the less money the employee has left.

Kinds

The state regulates the minimum wage (minimum wage). This is a social guarantee, which is mandatory in the country for enterprises of all forms of ownership.

The average salary is an indicator that characterizes the size of the accrued salary per employee. It is calculated by dividing the amount prepared for payment by the average number of employees.

There is also a division into nominal and real salaries. The first is the amount paid, and the second is the amount of goods that a person can purchase for the money received. In other words, this is a consumer basket.

Structure

Remuneration for labor consists of basic and additional salaries. Let's consider them in more detail.

1. Additional salary - a monetary reward for efforts made above established standards (ingenuity, unique working conditions, etc.). It includes allowances, surcharges, compensation payments prescribed by law. Types of additional wages:

• vacation (academic, additional, annual);
• severance pay in case of dismissal of an employee;
• grace hours for teenagers and disabled people;
• a break in the work of nursing mothers;
• downtime is not the fault of the employee;
• Amounts paid upon referral to continuing education courses;
• time for performing state duties, etc.

Additional salaries also include bonuses based on the results of the organization’s business activities. They are paid out of retained earnings. Their size is set by the leadership individually for each employee, depending on his success, contribution to the results of work, length of service and other conditions.

2. Basic salary - remuneration that is paid in accordance with the norms (time, maintenance, output) under an employment contract. It is included in the cost of manufactured products, accrued over time worked and includes:

• payment of tariffs and salaries;
• compensation amounts;
• allowances.

Forms of remuneration

Time-based. An employee receives remuneration for a certain number of hours of work, regardless of the volume of services performed. The amount of money payable is determined by multiplying the tariff rate by the time spent on labor. If a time-bonus system is used, then a bonus in a certain ratio is added to the salary. The amount payable is calculated based on the data from the time sheet.

Direct system. The accrual of additional wages is based on data on the number of units of manufactured products at current prices. If overfulfillment bonus is provided production standards with the achievement of the necessary quality indicators (lack of marriage, complaints, etc.), the piecework-premium system is applied. With a piece-wise progressive scheme, payment rises for output. If an indirect piecework system is used, the earnings of pickers, adjusters, assistant craftsmen are calculated as a percentage of the salary of the main workers of the site.

Chord form. It provides for the calculation of salary for the performance of certain tasks.

Workflow

For the correct calculation of salaries, all deviations from the basic working conditions must be properly documented. They are paid in addition to the existing prices and are made out with the following documents:

• Additional operations - work order work (it is indicated by a striking diagonal line).
• Deviations from the basic conditions - a sheet for a surcharge, which indicates the number of the order, the contents of the operation, the rates for the entire team.

Payment details

Simple through no fault of the employee is drawn up with a service sheet of the same name. It indicates the reason, the culprits, duration, rate. If a downtime happened through no fault of the employee, then this time is paid in the amount of 2/3 of the salary. In other cases, compensation is not provided.

If a marriage is found, that is, the details and components do not meet the established standards, then the presence or absence of payment depends on the reasons for its formation. According to Art. 156 of the Labor Code of the Russian Federation, a product damaged by no fault of an employee is paid at the rate of 77% of the rate. Partial defects are compensated depending on the degree of product availability. If the failure occurred due to the fault of the worker, then payment is not made.

Additional wages at night (i.e. from 22:00 to 6:00) are calculated on the basis of information from the timesheet and paid:

• time-attendants - at a rate of 16% of the increase in the daily hourly rate;
• to dealers - within 16% or 20% of the tariff rate.

The amount of extra wages in overtime is also calculated on the basis of the data sheet. The first two hours are paid in one and a half size, the next - in double. Overtime should not exceed 120 hours per calendar year for an individual employee. In agreement with the leadership, such work can be offset by an increase in additional rest time.

The coefficient of additional wages on holidays corresponds to twice the size of the hourly (daily) rate, rate. At the request of the employee, the reward can be exchanged for an additional day of rest.

The remuneration of minors is carried out at the established rates, and for students and schoolchildren - in proportion to the hours worked. The manager can also make payments at his own expense up to the tariff rate.

The additional wages of production workers who work under difficult conditions are not regulated by the state. The calculation is based on a collective agreement. Specific amounts are determined by the certification of workers. It is carried out by comparing measurements of the levels of the working environment with certain hazard parameters. The results of the analysis are reflected in a map with information on working conditions.

Remuneration for breaks in the work of nursing mothers who have children under the age of 1.5 years is carried out at half the daily rate (with time payments) or in the amount of piecework earnings. Additionally, the time spent is credited to the worker's account.

Compensation for the fulfillment of public and state duties of the person receive in the amount of average earnings at the place of work. This is how the calculation of additional wages of all kinds occurs.

Holiday Compensation

Formally employed persons are granted annual leave. The right to use them arises after six months of continuous operation. In some cases, leave may be granted before this time, the following - clearly on schedule. The basis for the calculation is an order indicating employee data and the duration of the break, which at the legislative level is at least 28 calendar days.

The calculation of additional wages is based on average salaries and the number of days. For the calculation, the period of three calendar months that precede the start of the vacation is used. Of billing period such time and amounts are excluded:

• the employee received "sick leave";
• the employee was on vacation at his own expense;
• the employee did not work due to downtime that was not his fault;
• the employee could not perform duties due to the strike;
• for other reasons.

If in the billing period there was a change in tariff rates at the enterprise, then the salary of the employee should be adjusted accordingly. Recalculation is carried out in different ways:

• if the changes affected the billing period, the rates are adjusted;
• if the salary was increased before the start of the vacation, the average salary increases;
• conditions have changed during the holidays - only part of the salary that falls during the period of change is adjusted.

Exchange of leave for cash compensation is allowed only in the part exceeding 28 days (Article 126 of the Labor Code of the Russian Federation). If an employee leaves, he will be compensated for unused vacation time. Additional wages are calculated on the basis of the average daily salary. For good reason, an employee can be sent on vacation without saving their salary for an individually considered period.

Example

An employee of the organization received a vacation from 20.10 to 28 days. In July and August, his earnings amounted to 5 thousand rubles., Monthly bonus - 2 thousand rubles., Quarterly remuneration - 4 thousand rubles. In the calculations, the average monthly number of days in the calendar will be used - 29.6.

First you need to determine the amount of bonus payments. They are taken into account no more than one for each indicator. Therefore, all three pieces can be included in the calculation. The quarterly bonus is fully accounted for.

Annual remuneration: 4 × 3: 12 = 1 thousand rubles.

Bonus amount: (2 × 3) + 4 + 1 = 11 thousand rubles.

Additional salary is: (15 + 11): 3: 29.6 × 28 = 8198.12 rubles.

Business trip

The manager was on a business trip for 3 days. His salary for the billing period amounted to 23 thousand rubles, a premium for combination - 30%, premium - 15%. The number of days worked is 247. The total amount payable will be: (23 + 23 × 30%) × 12 + 23 × 15% = 362,250 rubles.

Average salary: 362,250 rubles: 247 days = 1,467 rubles. - This amount is due to the employee per day.

Travel: 1 467 × 3 = 4 399,80 rubles.

Vacation

Take the conditions of the previous example and calculate the amount of payment for 28 days.

The total amount of payment remains the same - 362.25 thousand rubles.

Average earnings: 362,250: (29.6: 12) = 1,468.3 thousand rubles.

Holiday: 1468.3 × 28 = 411.12.40 rubles.

Postings

All accounting transactions with employees are reflected in account 70 "Settlements with the staff." It is passive: on a credit all charges are shown, and on a debit - deductions. Balance reflects the organization's debt to staff. Sources of payment of additional wages are:

1. Assignment to the cost of production:

• Dt 20, 23, 25, 26 (main, auxiliary production, general production, general business expenses) and accounts of other costs (29, 44). CT scores 70.
• Accruals for labor associated with the acquisition of stocks, liquidation of property, and the implementation of capital investments are reflected in the posting Dt 08 (10, 91, 15, 11) Kt 70.
• In enterprises with seasonal work holidays are provided unevenly. In such conditions, the cost of production is calculated in another way. Amounts to expenses are written off evenly throughout the year, regardless of the month they are paid. This creates a reserve for vacation pay. These figures are displayed on the accounts DT 20, 26, 25, 23 CT 96 “Reserves for future expenses”. Then they are written off at CT 70.

2. At the expense of own funds

- The percentage of additional wages can be paid from retained earnings (DT 91 KT 70) or income from participation in capital (DT 84 KT 70).

3. At the expense of the Social Insurance Fund (DT 69 KT 70).

In all these cases, account 70 is debited with:

• 50 “Cashier”, 51 “Settlement accounts” - the salary is paid in cash or sent to cards.
• 44 "Finished goods" - if the salary is extinguished by goods.
• 76.4 “Deposited funds”. If the employee has not received remuneration within three days, then these amounts must be deposited in the accounts, and then paid on demand.

Thirteenth Salary

This is a bonus that is paid to employees at the end of the year. It can be framed as material assistance. If the premium is provided for by the employment contract, then all expenses reduce the basis for calculating income tax (NPP). But they will have to pay UST, as well as contributions to the pension fund. Premiums not specified in the employment contract do not reduce the base for calculating NPP, are not subject to UST. But in this case, it is better to give financial assistance to the employee. The amount of funds that is not taxed is legally stipulated. It is advisable to issue if:

• the company calculates UST at the marginal rate;
• the organization does not have taxable net income.

In the first case, the company will need to pay more NPP, saving on UST. In any case, the total amount of deductions will be less than with the execution of premiums.

Hospital

When paying compensation on temporary disability certificates, the bulk of the costs are borne by the Social Insurance Fund (FSS). At the expense of the employer only the first three days are paid. The amount of payment depends on the length of service:

• less than 5 years - 60% of the average salary;
• 5-8 years - 80%;
• from 8 years - 100%.

Full sick leave compensation is due:

• WWII veterans;
• workers with occupational diseases;
• disabled people;
• persons on vacation in BiR;
• employees with three or more minor children.

Normative

In times of a centralized economy, additional wages were calculated according to complex formulas. Now its size is calculated as a percentage of the base. The basis for the calculations is the data on payments for previous periods, which should be adjusted with slight changes.

The norm (N) is calculated by dividing all surcharges (LR) by the wage bill for the previous period:

N = LW: FZP

The result will be the basis for calculating all surcharges in the current period.Of course, an enterprise can calculate the standard using a different algorithm, which takes into account industry specifics of activity and other factors.

Costing and accrual of additional salary in the organization is an important point in planning the total cost. It is necessary to take into account all situations in which there may be a need to compensate for the efforts made. If insufficient funds are allocated for labor remuneration, this can lead to high staff turnover. In the opposite situation, an unintentional increase in the cost of production will occur, and therefore a shortfall in profit.

Conclusion

The salary of employees consists of the main and additional wages. The first includes the rates stipulated by the labor contract, the second - all additional charges (sick leave, holidays, bonuses, etc.). These amounts can be accumulated due to the cost of goods, the organization’s own funds, and the FSS monetary resources. The form of remuneration is chosen by management and prescribed in the employment contract. All types of additional earnings must be executed by appropriate documents.