How salary is calculated. How is salary calculated and calculated?

Currently, the calculation of wages, as a rule, is carried out using specialized accounting programs. But this does not exempt from the need to know the basic rules and principles of payroll, because even the program can make mistakes. And, therefore, her calculations need to be able to check. We will tell you how to calculate wages according to salary in our material.

salary system

Payroll is one of the simplest systems in terms of payroll. The salary is understood as a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month without taking into account compensatory, incentive and social payments (part 3 of article 129 of the Labor Code of the Russian Federation). The salary system of remuneration, as a rule, is established for employees whose work result cannot be quantified and evaluated. Therefore, the main criterion for calculating the full amount of the salary is compliance with the working hours and labor standards, i.e., working out the full number of working days in the billing period based on the agreed working hours.

At the same time, the salary is not understood to be the amount that the employee will receive “on hand” when working out a full month, but the amount to be charged, from which personal income tax will be deducted, as well as other deductions made in accordance with the law or the application of the employee himself (for example, alimony or loan repayment).

How to determine the salary for the month: calculation formula

To determine the wages earned by an employee for a month based on the salary, you can use the following formula:

Payroll calculation example

An employee of the organization is set a monthly salary of 65,000 rubles for a five-day working week. We will calculate wages in 2016 for August and September.

Salary is the remuneration that an employee of a company receives in exchange for their work. Article 57 of the Labor Code of the Russian Federation says that the amount of remuneration and the method of its formation are necessary conditions for an employment contract.

When calculating wages, the procedure for remuneration established at the enterprise, as well as additional incentives and compensations, is taken into account. They can be established by law, for example, compensation for work in hazardous working conditions, or accepted by the organization on its own (additional payments for seniority, bonuses for meeting financial performance, etc.). Also, the calculation takes into account various penalties, deductions from wages and.

The monthly amount of earnings cannot be lower than the minimum wage.

Existing calculus systems

Meet two payment systems salary:

1. Time. In this case, the calculation takes into account the days or hours actually worked by the employee in the month and his salary (tariff rate). The monthly official salary is set for the employee, according to the staffing table. Typically, this form of remuneration occurs with specialists and managers. The tariff rate can be hourly or daily. In addition to the simple form, there is time-bonus wages. In addition to the basic salary, a bonus is paid. The amount of the bonus is indicated in the labor or collective agreements or other regulatory documents and is a certain percentage of the salary (tariff rate).
2. piecework. It is designed to increase the productivity of workers, as a rule, it is used in the manufacturing sector. There are several varieties of this system:
   • Straight. In this case, the monetary reward is determined based on the number of products produced and piece rates per unit of output. Piece rates are developed by the organization, based on production standards and established hourly rates;
   • Piecework premium ;
   • piece-progressive . Prices increase when working out above the established standard;
   • Indirect . It is calculated as follows: the salary of one category of employees, usually service personnel, depends on the amount of remuneration of workers in the main production.

The main document for calculating time earnings is, which sets the monthly rate in days and hours and notes the actual hours worked separately for each employee of the company.

If the employee has worked the entire month, he receives the full salary. In other cases, earnings are calculated according to formula:

salary / standard days * number of days worked

For example: according to the production calendar for 2015, December has 23 working days. The secretary of the head was given a salary of 28,900 rubles, the number of days worked in December was 18. We get: 28,900 rubles. /23 days x 18 days = 22,617.39 rubles.

Now suppose that the secretary is also entitled to a bonus in addition to the salary. Its size is 10% of the salary. According to the above data, the salary of the secretary in December will be 24,879.13 rubles. (22,617.39 rubles + (22,617.39 rubles x 10%)).

Formulas for calculating piecework wages differ depending on the type:

1. Direct piecework: quantity of output produced x unit cost of output.
   For example: the following piece rates are provided at the factory: for processing a part - 45 rubles, for assembling a part - 95 rubles. The worker assembled and processed 243 parts in a month, his salary will be: (243 pieces x 95 rubles) + (243 pieces x 45 rubles) \u003d 34,020 rubles. (23,085 + 10,935);
2. Piecework premium. In this case, the calculation is made according to the same formula with the addition of a premium.
   Suppose, in our case, the premium is 10% of the piecework salary, we get: 34,020 rubles. + (34,020 rubles x 10%) = 37,422 rubles;
3. piece-progressive: (the amount of manufactured products within the norm x payment per unit of production) + (the amount of manufactured products in excess of the norm * increased payment per unit of production).
   Example: the norm of processed parts is 280 pieces, the piece rate is 50 rubles, the increased piece rate is 75 rubles. A worker processed 500 parts per month: (280 pieces x 50 rubles) + (220 pieces x 75 rubles) \u003d 30,500 rubles. (14,000 + 16,500);
4. Indirect. There is no single calculation formula, the organization can develop it independently at its discretion. It can be tied to the volume of production, the wages of workers in the main production, or calculated using special coefficients.

For more information on some of the complexities of payroll, see the following video:

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Holds

Monthly deducted from the salary of each employee. The tax rate is 13%. The amount of tax can be reduced by the amount of tax deductions.

They are:

• Standard: (1400 rubles - the first and second child, 3000 rubles - the third and subsequent), deductions for veterans of the Second World War, blockade, disabled people of groups I and II and other categories of persons specified in Article 218 of the Tax Code of the Russian Federation (500 rubles);
• Property. Have the right to receive persons who have made expenses for the construction or acquisition of real estate;
• Social. This includes deductions for treatment, education, voluntary pension provision, etc.;
• Professional. The deductions apply to individuals engaged in private practice and individual entrepreneurs.

Additionally, from the company's own funds, the employer pays to state off-budget funds. In 2015, the total amount of contributions is 30% of the wage fund.

Deductions and collections from the salary of an employee can only be made on grounds provided by law:

1. According to the Labor Code (Article 137): for unworked vacation days (upon dismissal), for an unworked advance payment, repayment of overpaid and unused travel expenses, in case of an accounting error (in total, all deductions for a month cannot exceed 20% of earnings);
2. According to executive documents (FZ No. 229 dated 02.10.2007): payment of alimony; loan repayment; compensation for moral and physical harm (50-70%).

Payment terms

Wages are paid every two weeks (Article 136 of the Labor Code of the Russian Federation).

The terms of payment are specified in the employment or collective agreements or other regulatory acts of the company. The first part of earnings is paid in the current month, usually before the 25th day and is reflected as an advance. The second part is paid at the beginning of the month following the settlement month.

There is two options advance payments:

• in proportion to the hours worked (for the first two weeks of the month);
• a fixed amount, which is set as a percentage of the monthly salary, for example, 40%.

All retention are made when calculating salaries (nothing is withheld from the advance).

The employer must monthly familiarize the employee with the amount of his salary and its components, as well as with the deductions made and the grounds for this. This must be done in writing, usually a pay slip is used for these purposes.

Today, the payment of wages is the direct responsibility of the employer. Evasion of it is punished quite severely - in some cases even criminal punishment.

You should also follow the rules for calculating the amount of wages. This point is covered in detail in the current legislation. At the same time, its violation is also unacceptable.

The fundamental legal document in this case is precisely the Labor Code of the Russian Federation in the latest edition.

Most often, various kinds of difficulties, errors and overlays arise when it is required to calculate wages for a part-time work month.

General points

To date, payment is usually made for one full working month. But often situations arise when an employee for some reason did not fully work out.

In this case, it will be necessary to make a mandatory calculation based on the average wage for one working day and a unit of time. In this case, it will be necessary to take into account a large number of various nuances.

Before proceeding with the calculation of wages for an incomplete month, it will be necessary to deal with the following issues without fail:

• fundamental points;
• calculation procedure;
• normative base.

What you need to know

The current labor legislation establishes that the total duration of the working week should not exceed 40 hours. This moment is reflected.

But at the same time, it is assumed that an employee can work less than a given time on completely legal grounds.

This is possible in the following cases:

• vacation leave;
• disease;
• employment did not occur from the beginning of the month, but in its middle, at the end.

Also, if there is a preliminary agreement with the employer, the employee can perform his duties for a period less than specified in the legislation.

For example, 3-4 days a week, not 5 or 6-7 hours a day, not 8. The very fact of working on an incomplete schedule should be documented -,.

When making a calculation, it will be necessary to refer to it without fail. In some cases, situations arise when, for some reason, the amount of wages per month is less than the minimum wage.

Or the enterprise does not owe anything to its employee at all. In this case, no additional payment is required.

Because there is no reason for this. This moment is reflected in .

According to this legal document, the amount of wages cannot be less than the minimum wage established in the region only if the employee has fully worked all the allotted time in a month.

Video: salary (definitions)

At the same time, if for some reason the monthly norm was not fulfilled on time, then there are grounds for calculating wages less than the minimum wage - this will not be a violation. It is only important that initially the salary was more than the minimum established by law.

Basic calculation procedure

Today, the procedure for calculating the amount of salary for one incomplete calendar month can be implemented in two different ways:

• remuneration is accepted in proportion to the number of days actually worked during the billing month - the total number of days is replaced by the average monthly number of calendar days (for 2019 it is 29.4).

The choice of any particular method is carried out taking into account a large number of different nuances. But it should be remembered that the first employer is more profitable than the second.

Most often, the calculation procedure is determined in advance in the internal documents of the organization. The second method of calculating wages for an incomplete month is usually used in enterprises where employees work by weeks or months.

Normative base

In order to avoid various kinds of errors in the calculation of wages, it is imperative to study in detail the legislation in force on the territory of the Russian Federation.

The most important legal documents include the following articles of the Labor Code of the Russian Federation:

It should also be borne in mind that the procedure for calculating wages, both for a full and for an incomplete month, may differ depending on the position held, the work performed.

The situation is similar with the remuneration of directors and other senior managers.

How to calculate the salary for an incomplete worked month

The procedure for calculating wages is quite simple, since all the most important points are reflected directly in the Labor Code of the Russian Federation and other legal documents.

The following important questions need to be dealt with first:

• applicable salary formula;
• if with public holidays;
• calculation example.

Applied salary formula

Most often, when calculating wages for an incomplete month, the salary calculation formula is used.

The amount of wages for a full month must be divided by the number of working days in a particular working month. Thus, it will be possible to receive the amount due to the employee for one day worked.

In the future, it will simply be necessary to multiply the value obtained by dividing by the total number of actually worked working days.

The salary worker does not work for a full month - how to calculate the salary if it was saved for him during his absence? In this case, a slightly different approach will need to be used.

The procedure for calculating the time already worked is standard, it is not subject to any changes.

At the same time, the average wage is calculated for each unworked working day. Its size is calculated by calculating taking into account the last 12 months of the entire previous period.

This period includes the following:

• various kinds of business trips;
• days of absence from the workplace due to illness - confirmed by a certificate of incapacity for work;
• strikes (at the same time, the employee himself should not participate in them).

If there are incomplete months of work in the period, the following formula is used:

Where N is the total number of fully worked months;
D - the number of days of the month that was not fully worked out;
P is the total number of days fully worked.

If with holidays

It must be remembered that the amount of wages of an employee who has a monthly salary is in no way dependent on the total number of non-working days in a month - holidays.

This moment is reflected in the Russian Federation. Simply put, regardless of whether there are holidays that fall on working days or not, the employee's income does not decrease.

That is why when an employee has worked all the working days of the month, he is paid the salary in full.

If, for some reason, the month in which there are non-working holidays has not been fully worked out, the recalculation is carried out in the standard way using the usual formulas.

In this case, holidays are not counted as non-working days. Calculations are necessarily carried out taking into account the salary.

Calculation example

To avoid various kinds of errors and shortcomings in the process of calculating wages for a month that has not been fully worked out, it is best to familiarize yourself with similar calculation examples in advance.

Example 1

Locksmith Ivanov Ivan Ivanovich was hired from 09.10.15. The amount of his salary according to the employment contract amounted to 24 thousand rubles. The weekly schedule was chosen to be five days.

At the same time, there are 22 working days in the billing month. Ivanov worked only 17. The calculation will be carried out as follows:

The amount of wages for an incompletely worked period of time is 18.5 thousand rubles.

Example 2

Engineer Popov Ivan Petrovich used 14 days of his annual leave from 10/16/15 to 11/29/15. At the same time, he worked out the rest of the month in full in the regime established by the labor code.

Employment was carried out on September 16, 2014, the salary is 20 thousand rubles. The period is fully worked out - sick leave and vacations for various reasons were absent. Payments for September 2019 amount to 10.4 thousand rubles.

The value of the average daily earnings for calculating vacation pay:

Vacation pay for 14 days:

Completely all accruals for the billing month:

20.4 thousand rubles

How to calculate the amount in 1C

Almost all organizations today have switched to an automated accounting system from 1C.

To calculate wages for an incomplete month in this software environment, you will need to perform the following steps:

• form ;
• issue;
• carry out the calculation of wages;
• generate a calculation at .

In the end, with the correct input of data, the output will be the finished result. But it should be remembered that some versions of programs from 1C do not support automatic payroll for an incomplete month.

In this case, it will be necessary to enter the relevant data manually.

To date, the procedure for calculating wages for a month not fully worked out has many different kinds of features. Be sure to check them out in advance.

Getting a job, any person, of course, plans to receive a salary. And rightly so, because every work must be paid. But in order to pay an employee his earnings, it is necessary to draw up a number of documents and calculate wages. How exactly to do it? We understand the issue.

Salary and rules for its payment

All important points regarding the payment of wages are regulated in our country by the Labor Code, and the state acts as a guarantor of labor relations, which means supervision and control over timely payment of labor and compliance by employers with payment terms. Article 136 of the Labor Code clearly defines the terms for payment of wages: twice a month.

This rule is not canceled by any provisions on remuneration of personnel adopted in specific institutions and organizations, since, according to the law, the internal documents of the organization cannot worsen the position of the employee in comparison with the conditions established by the Labor Code. This means that if an enterprise, by its internal regulation on remuneration, has established the payment of wages once a month, it violates the law, which may entail administrative liability. As for the clear deadlines (wage payment dates) in a month, they are established by the internal regulations of labor and collective agreements and cannot be violated.

As a rule, most organizations pay advance wages and wages to employees, although the Labor Code specifically refers to the payment of wages twice a month. If we are talking about an advance - a small amount on account of wages - it is necessary to clearly stipulate the terms and amount of the advance and fix this with a local act within the organization, informing the bank through which payments are made and the federal treasury. At the same time, it should be noted that the advance, unlike wages, does not depend on the volume of work performed or on the hours worked. Its size is determined by the organization, and the amount remains the same each time.

Documents for the calculation of wages, which are drawn up when applying for a job

The basis for the calculation of wages are documents that are drawn up when an employee is hired. These include an employment contract (contract) and an order for employment. One copy of the order (or an extract from the order) goes to the accounting department, where, on its basis, a personal account is opened for the employee and a personal card is created. The order indicates from what date the employee was hired, the amount of salary, allowances and additional payments, incentive payments that will be paid to him. If these documents are executed correctly and arrived in the accounting department on time, then the salary will be accrued and paid to the employee in a timely manner.

Other documents for payroll

Wages in any organization are calculated in accordance with established tariffs, rates, regulations on remuneration and according to information about the time worked by employees. Therefore, in order to answer the question of how to calculate a salary in a particular organization, it is necessary to study not only the provisions of the Labor Code, but also the internal documents of the enterprise. Indeed, in order to calculate wages, an accountant will need an order to hire an employee, a staffing table, an employment contract, a time sheet, and documents confirming the amount of work performed (for piecework wages). In addition, there are a number of documents that can change the amount of wages upward or downward. These include orders for bonuses to employees, memos, a collective agreement, and a regulation on remuneration.

Time and piecework pay

At state-owned enterprises, the system of remuneration of employees and the procedure for calculating wages is determined by the state, and at private enterprises - by the owner. At the same time, regardless of the type of organization, it is necessary to pay for the work of employees in full accordance with the Labor Code of the Russian Federation. To date, there are time and piecework forms of remuneration.

• Time-based pay implies payment for the work of an employee, depending on the qualifications, the established salary and hours worked. The accounting of working time is maintained by an authorized employee in the time sheet, which indicates the number of hours worked for each working day, the number of night hours (if the position provides for work at night), the number of hours worked on holidays and weekends (if such work took place) And so on. The report card also notes work absences due to temporary disability, vacations, absenteeism, weekends. The time sheet in this case is the main document for calculating wages, therefore it must comply with the T-13 form and the requirements of the law, have all the necessary details and be correctly filled out.
• A piecework wage depends on the work performed or the number of products produced. In this case, the prices that the company sets for products or work performed and the volume performed by the employee, which are taken into account in special documents (they are maintained by site foremen, shift supervisors, foremen or other employees who perform such functions), are taken as a basis. Forms of primary documents, in which records are kept of the products produced by each employee or work performed, the enterprise can develop independently. These can be both acts of work performed, and orders or route sheets (for transport companies). Usually at the enterprise, prices for specific works or products are constant. This means that to calculate the salary, you need to multiply the number of work performed or products produced by the piece rate. There is also a piece-bonus payment, when earnings are made up of payment for the work actually performed and a bonus, which can be set in a fixed or percentage amount. And for those organizations that have auxiliary and service production, which are necessary for the main production, an indirect piecework wage system is characteristic. Under such a system, employees of auxiliary production receive a salary based on a certain percentage of the total amount of earnings of employees of the main production. Organizations that employ predominantly production teams often pay wages on a piecework-progressive system. It is based on prices, and they, in turn, depend on the amount of production that was produced in a particular period. Brigades receive salaries according to a piece system, when the entire amount is divided among the members of the brigade, depending on the time worked by each employee.

payroll fund

In order to properly pay salaries to employees, it is necessary to calculate the payroll fund, which includes:

• accrued amounts of remuneration (in kind and in cash) and payments for unworked time (study leave, labor of minors, forced absenteeism, downtime that occurred through no fault of the employee, advanced training courses);
• allowances (if any), additional payments, remuneration, incentive and bonus payments (these include one-time bonuses, seniority allowances, financial assistance, lump-sum bonuses based on performance, payment for parental leave, compensation for unused vacation);
• compensation, payments for housing, food, fuel (if provided).

Of course, the calculation of the wage fund in different organizations will be somewhat different, but everywhere this fund is calculated based on the planned working time, production volume at tariff rates and piece rates. The most commonly used system is the planning of the wage fund for certain categories of workers, which differ in the system of payment. This means that you need to separately plan the payroll for managers, specialists, employees, pieceworkers and temporary workers (for this, the wages of employees of each group are calculated), and then calculate the total payroll.

Features of payroll

Let's take a closer look at the two payment options:

• Payment of salaries with the issuance of an advance. If the company pays advance payments and salaries to employees, then it is necessary to provide documents for accruals once a month. The advance payment is paid for the first half of the month and goes towards the future salary. Its size is agreed in advance and does not depend on the hours worked, therefore, no salary is accrued (which means that additional documents are not needed: timesheets or closed orders), and it is not reflected in the credit of account 70. This means that neither personal income tax nor social insurance contributions are accrued, since the advance is not an object of taxation (and wages that relate to remuneration for work performed are). Then, according to the results of the month, wages are calculated, which serves as the basis for taxes and fees to the pension fund and the social insurance fund.
• Payment of salaries for the first and second half of the month. If the internal documents of the organization establish the payment of wages twice a month, as required by the Labor Code, then all documents for the production of accruals must be submitted to the accounting department twice a month. When paying salaries twice a month, the question arises about paying personal income tax and fees: how to pay, once or twice a month? The answer to this question is quite clearly given by Article 226 of the Tax Code of the Russian Federation. It says that personal income tax and social tax must be paid once a month, but contributions to the pension fund should be paid twice a month.

Payroll Example

Let's try to make a simple calculation of the salary of an employee with time earnings. In the initial data: salary - 15,000 rubles and the right to a standard deduction, the amount of which, according to the law, is 400 rubles per month.

The calculation of personal income tax is made according to the formula: (salary - 400 rubles) x 13/100

In monetary terms, it will look like this: (15000 - 400) x 13/100 = 1898 rubles.

If the employee did not work all the working days in the month, then his salary, of course, will be less. In this case, you must first calculate the cost of the days worked based on the salary. Let's say that the employee was on sick leave, and out of 21 working days he worked only 15. Then we get: 15,000 / 21x15 = 10,714.29 rubles.

We calculate personal income tax: (10714.29 - 400) x 13/100 = 1341 rubles, and the amount due for handover: 10714.29 - 1341 = 9373.29 rubles. Of course, if the company provides for additional payments or the employee is entitled to other tax deductions, they are also taken into account when calculating wages, as well as possible deductions.

Taxes and withholding

I must say that there is some difference between the accrued wages and the amount that the employee receives in his hands. The real salary is the difference between the accrued salary and the amount withheld. What is a retained amount? Article 137 of the Labor Code of the Russian Federation clearly defines the types of possible deductions, which include:

Thus, the employee receives in his hands the amount of accrued wages, which has decreased by the size of all deductions. But here it is worth saying that the law stipulates the possible limit of deductions from each salary: it should not exceed 20%. For special cases, a threshold of 50% is provided, which cannot be exceeded even if deductions are required on several writ of execution.

The payment of remuneration to the personnel of the enterprise is based on the use of the payroll formula. The final amount depends on the accepted system of remuneration, the amount of hours worked, established coefficients, surcharges, allowances, tax deductions and other factors affecting the accrual. They are established by law or by each employer independently in the LNA (local regulations).

According to the Labor Code of the Russian Federation, the terms of remuneration, including the amount of salary or rate, must be fixed in an employment contract when a person is hired (Article 57). To determine the exact amount of remuneration, it is necessary to take into account the value of the current minimum wage, the payment system (piecework, time-based, salary, using the tariff scale, etc.), types of deductions, types of compensation and additional payments adopted by the Regulation on wages at the enterprise.

Important! An employment contract (individual or collective) must contain a specific amount of the employee's earnings, and not just a reference to the staffing table (Rostrud Letter dated March 19, 2012 No. 395-6-1).

What is the salary

A simple payroll formula consists of 3 elements: the employee's salary, the number of days fully worked, and the amount of personal income tax to be withheld. But in addition to "bare" salaries, the accrual of remuneration depends on the accepted conditions for remuneration at the enterprise. LNA may provide for the following payments:

• Direct salary.
• Compensatory surcharges - allowances for seniority, combination of professions, position, rank, length of service, work in difficult / harmful / dangerous conditions, employment on holidays / weekends, overtime / night time, etc.
• Incentive payments - annual, quarterly or monthly bonuses, allowances for overfulfillment of the plan, compliance with the quality of production, compliance with official duties and labor discipline, etc.
• Territorial coefficient - set in relation to special climatic or territorial zones of the Russian Federation.

To know exactly how to calculate wages, you need to take into account all the conditions for calculating remuneration adopted by the employer's personnel policy. Ultimately, most of the earnings payable "in hand" consists of various additional payments, allowances and bonuses. Some incentives and compensations are set for all staff, some for certain categories of employees. In some situations, surcharges are calculated in a fixed amount to the salary, in others - as a percentage of the salary or hours worked for the reporting period. Motivation policy is developed by organizations individually, depending on the nuances of the activity.

Types of deductions

When you need to find out how the monthly salary is calculated, the second important point is deductions. An employee may have obligations for alimony and other penalties, receive advances, receive reduction coefficients according to the LNA or penalties for various reasons. When calculating deductible amounts, keep in mind that:

1. The salary system of remuneration for work is distinguished by a fixed unchanged size - the number of production working days per month cannot reduce the salary established by labor conditions. The exception is the time system.
2. The amount of personal income tax is calculated from the total amount accrued for payment, that is, after all surcharges, allowances and coefficients. This rule applies to income in cash as well as in kind. The current tax rate is 13%, when determining the amount of deduction in relation to certain categories of employees (persons with children, Chernobyl victims and others), tax deductions are applied.
3. The total amount of deductions from earnings cannot exceed 20%, except for special rules for alimony - up to 70%, penalties for enforcement orders - up to 50%.

Note! Errors in payroll calculations with personnel violate the rights of employees, and information about all types of accruals and deductions must be made before each payment of earnings in the approved form.

Payroll calculation for employees - example

The salary calculation algorithm is one of the easiest. This remuneration system provides for settlements with the staff in a fixed amount based on the established monthly salaries. If the accrual of surcharges and allowances is implied, adjustments are made for the corresponding amounts, taking into account the due deductions.

So how to correctly calculate the salary for employees whose work is not subject to quantitative or temporal assessment? The main criterion is the full working out of the officially established production time norm. At the same time, the amount of salary implies accrued earnings without withholding personal income tax and other payments.

Payroll calculation - formula:

ZP \u003d Salary for the month x Actual days worked / Number of working days according to the production calendar

The practical application can be seen from the payroll example:

The organization "Technology" has a 5-day work week. Salary of the manager Maksimenko V.I. is 45,000 rubles. Suppose that in September he worked out all the required days in full, and in October he took leave without pay for valid family reasons from October 1 to 9. How to calculate employee salary for September and October? In this situation, earnings for September = 45,000 rubles (45,000 x 22/22). Earnings for October \u003d 34,286 rubles (45,000 x 16 / 21), and 16 working days are calculated as follows: 21 days according to the production calendar - 5 unworked days \u003d 16.

The order of work and calculation of payment on weekends and holidays is regulated by stat. 113 and 153 of the Labor Code. At the same time, a minimum double amount of payments is set compared to the usual one. Or, at the request of the employee, he is given one additional day of rest for each worked.

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