IN commercial organizations, the amount of monthly remuneration paid to employees depends on financial capabilities of the company, its rating in the relevant sector of the economy, development prospects and management’s position on the issue of the amount of remuneration due to employees.
IN budget in organizations, the size cannot be set or adjusted by managers - this indicator is determined on regional and federal level, and is calculated on the basis of the Unified Tariff Schedule.
What is included?
The wage fund includes totality of all payments in cash and in kind, including social compensation, benefits provided by the enterprise for treatment, travel, recreation, and other purposes.
Main part of the savings - which is divided into direct and. The state establishes minimum indicator(), below which the organization and the entrepreneur do not have the right to make accruals, provided that the employee worked for full time.
Direct salary is accrued, depending on working conditions, in the form of a fixed salary, calculation for time worked () or for the volume of work performed (). In practice, more complex ones are also used, mixed forms remuneration (for example, piecework-bonus, piecework-progressive, piecework, etc.).
Additional the amount of accruals is a system of allowances and incentives determined by legislative provisions, as well as annual payments, additional payments for harmfulness, work at night and on weekends, expenses, and other payments related to the work process and provided for by the Labor Code.
We talked in detail about what is included in the payroll and wages.
Difference between payroll and labor force training
General salary fund consists of the main and additional ones. Thus it represents amount WTF (wage fund) and FMP (material incentive fund). FOT = ERT + FMP.
The Tax Code defines the amounts included in the Payroll Fund, for which the enterprise is obliged to accrue contributions to funds, and subject to income (). IN production cost includes direct and additional salaries, and the amounts of mandatory deductions determined by calculation.
In the same time, not all components the wage fund will be included in the cost price (in particular, dividends, interest accrued on shares, and incentives from distributed profits are not included). Incorrect distribution of expenses according to the articles leads to an unjustified reduction in income tax, as well as to errors in, which threatens the company with fines.
How are taxes calculated?
The wage fund is the basis for calculating accruals in off-budget funds.
According to current legislation, a business entity obligated to accrue and pay on time, determined by law, the following contributions:
- in (Pension Insurance Fund);
- V FSS(Social Insurance Fund);
- V Compulsory Medical Insurance Fund(Health Insurance Fund).
In its turn, contributions to the Social Insurance Fund, are divided into two groups: deductions for incidents, and deductions associated with injuries and occupational diseases. All transferred contributions are calculated on accrued payroll of the enterprise(and fund), and are included in the cost of products (services).
Today the tariff in the Pension Fund of Russia is 22% , in the Compulsory Medical Insurance Fund – 5,1% , in the FSS- 2,9% . Social contributions for injuries– an indicator established for each enterprise individually, taking into account the type of activity.
The legislation provides regulation of the amount of payments in the Pension Fund and the Social Insurance Fund. If more than 711 thousand rubles, then the amount exceeding this figure will be taxed at the rate 10% . The FSS provides zero contributions in excess of wages accrued in the amount of 670 thousand rubles.
Contributions are paid monthly, simultaneously with the payment. The law provides for the payment of remuneration to employees twice a month, on the days established by the enterprise (advance and settlement).
Reports to the Pension Fund and the Social Insurance Fund are submitted quarterly, on a cumulative basis. If payment deadlines or delivery deadlines are violated, administrative and financial penalties are imposed on the enterprise.
Let's consider example:
Payroll fund Panorama LLC amounted to 215 thousand rubles in April 2015. Costs for wages will be:
All mandatory deductions are calculated by economists when forming the wage fund, and are included in financial plan enterprises.
Personal income tax (NDFL)
This type of accrual reduces the amount of the employee's salary. Today the rate for a citizen of the Russian Federation is 13% , for (an employee who has citizenship of another country) – 30% . If an employee who is a resident is credited with 50 thousand rubles, then he will receive 43,500 rubles (50,000 - 6,500 = 43,500).
List of conditions for tax exemption or a reduction in the rate is established (in particular, deductions are reduced if there are minor children dependent on the parents, but the law is applicable only to one of the spouses).
Where are expenses recorded?
What is included in the wage fund in labor statistics? Payroll expenses taken into account, as already mentioned, when calculating contributions to funds, and when calculating taxes (single tax, income tax). This indicator is reflected in statistical, accounting and tax all business entities.
Employee income included in the payroll is the basis for calculating pension benefits. The amount of the wage fund and related charges are recorded in the relevant accounting documents, and actual payments for employees - in advance and payroll statements, expense orders.
Control
Enterprise managers and owners must clearly understand fund formation mechanism, an accumulating fund for the payment of remuneration for labor, and mandatory contributions to the payroll.
Every change in payroll must be justified, and supported by relevant internal ones (protocols, orders, statements, calculations, etc.).
Correctly and timely completed salary documents are reliable legal protection business entity from fines and administrative penalties, since during tax audits close attention is paid correct formation of payroll and reflection of accruals in business transactions.
Regulations governing the procedure for calculating wages are often are changed and adjusted Therefore, it is necessary to constantly monitor legislation and make timely changes to the software.
Calculation of the wage fund is one of the main stages of a company's budget planning, errors in the calculation of which can lead to negative consequences. Correct accounting of payments to personnel makes it possible to effectively predict the volume of labor costs, and they, as a rule, account for almost a third of the company’s total expenses. How to calculate the wage fund (payroll) , We will find out from this article.
Formation of the wage fund
Despite the fact that the legislation does not define the concept of “wage fund”, this term considers the total amount of funds paid to employees for the performance of labor and official duties during a given period, as well as compensation and incentive payments regulated by the Russian Federation legislation and internal company orders.
Let's look at what is included in the wage fund. These are payments to employees:
- bonuses (including quarterly and annual);
- , allowances/additional payments (for length of service, regional coefficients, etc.);
- payments upon dismissal in municipal and state institutions.
In addition to the listed payments, the wage fund includes payments calculated based on average earnings, due to employees at a time when they are not performing direct work duties (vacations, business trips).
Thus, the wage fund is the total cost of the company for paying staff.
Payroll (payroll fund): what does it consist of?
Since the wage fund and its structure are defined as a set of payments to personnel, the formula for its calculation can be presented as follows:
Payroll = Salary + Incentive payments + Compensation payments
How to calculate payroll: basic formula
The calculations are based on documents relating to the recording of contingent working hours and the amount of payments: staffing table, time sheets, payslips for the calculation and payment of wages, as well as orders of the head for personnel.
The current legal regulations in the Russian Federation do not provide a clear algorithm for calculating the payroll, but the successful practice of many companies and government agencies calculates the wage fund (formula) as the product of the average salary and the total number of employees for a given period, for example, a year.
FOT = H × Z avg, where
N – number of employees,
Z av – average salary.
The calculated average salary values are multiplied by the number of employees in each category or production structure - this is how the final result is calculated based on the amount of average salaries in the company, which is then multiplied by the number of months of the reporting period. This method of the total value of the fund is very approximate, and the wage fund, the calculation formula for which is demonstrated above, is not sufficiently specific; its size usually does not coincide with the reporting data. Nevertheless, this formula is the main one when working on calculating the payroll, although several methods are used to determine the size of the payroll.
Payroll planning
Before you start planning your payroll , carry out an analysis of the wage fund, calculating payments for the previous year reflected in the financial statements.
All payments included in the payroll are recorded in the accounting records. 70, the wage fund represents the debit turnover on account 70 for the reporting period.
The above formula shows the enlarged (general) planning method. In addition to it, there are 3 more calculation methods:
- Element-by-element method, in which the payroll for the time worked is taken as a basis separately for certain groups of employees - piece workers, time workers, specialists, command staff. Calculate like this:
- for piece workers, multiplying the values of the number, payroll of piece workers, tariff rates with coefficients;
- for temporary workers - FOT pov x H;
- for management and specialists - by multiplying the official salaries of personnel by the contingent working in these positions.
All additional payments and bonuses are added to the result. By adding the totals, you get the total payroll for the time worked. To get a complete picture, the result is summed up with the payroll for the time not worked. The resulting payroll includes much more accurate information and reflects the company’s level of labor costs;
- Extrapolation method based on an in-depth analysis of factors influencing the state of affairs in the company. In this approach, one first analyzes labor costs for the past year, then forecasts these costs for the current year, planning for expected expenses. Next, deviations are calculated and costs that can be reduced are analyzed. Based on the analytical work carried out, a draft payroll is drawn up, which is approved by the manager;
- Normative. Here, level and incremental standards are used, calculated, for example, as the ratio of the payroll of the reporting year to the volume of production for the same period. Note that regulatory methods are usually used in large companies with planning services for the efficiency of economic processes.
So, the wage fund and the procedure for its formation are very complicated for an untrained worker. Competent construction of a payroll requires a thoughtful approach from a qualified specialist who is able to analyze and predict the situation on the market and directly in the company.
Each employee is interested in his own, but at the legislative level such a concept as “wage fund” is more important, and it is no less important to understand what it includes.
Payroll – all the funds of an organization designed to pay employees for their services for a certain period of time (most often we are talking about annual payroll).
This amount is regulated not only by the company itself, but also by the legislation of the Russian Federation, and the employee can find out how it is calculated, what it depends on and what it affects.
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Legislative regulation
According to Federal Law 201077-3 (Payment in non-budgetary organizations) There are three funds:
- FOT-1– wage fund for full-time employees of the organization;
- FOT-2– wage fund for freelance workers;
- FOT-3– is formed directly from the company’s profits.
Payroll for civil servants and government officials is separately regulated. It is adjustable directly by the President of the Russian Federation(Federal Law 79-FZ) or, if we are talking about a subject, the legislative body of that subject.
Payroll and wages
Rarely does an employee know what payroll and wages are. Hidden behind these abbreviations are the wage fund and the wage fund, and it is important to understand how they differ from each other.
Payroll, as a rule, includes a full salary, as well as various bonuses, social benefits, as well as all possible incentives that the employer considers necessary to provide to the employee.
The financial wage, in turn, consists only of all funds intended for payment salary directly due to employees of the organization. Of course, there are organizations where the payroll is equal to the full salary, but in them the employer does not pay the employee anything above, even if he shows exceptional results or overworks.
In addition to the fact that the legislation divides the payroll into three types, there is a temporary division for basic payroll, monthly payroll and annual payroll.
The main (general) wage fund includes the amount of money calculated to pay salaries, but most often this amount is considered as calendar month(monthly payroll) or in a year(annual).
In addition, at enterprises where there are daily and hourly outputs, payroll is calculated for periods such as a day and even an hour.
Payroll structure
Payroll of any enterprise consists of several payment directions:
- Basic salary fund– this is the “skeleton” of payments, that is, what the employee receives for his actual services, according to a certain condition specified in the contract; this also includes payment for downtime that is not related to the employee’s activities. Also, if at an enterprise part of the salary is paid in material resources (products or products), this is considered to be precisely this direction.
- Additional salary fund– this includes various allowances provided for by the organization itself or the legislation of the Russian Federation (additional allowance for “harmfulness”, regional coefficient), this also includes payment for vacations, payment for business trips and sick leave.
- Incentives, compensation, bonuses, which the organization gives to all employees.
We must also understand what is not included in the payroll, according to the law:
- One-time bonus per year;
- Dividend payment;
- Prize from a special fund of the organization;
- Loans and benefits provided to employees.
Watch a visual video of what the payroll consists of:
Calculation
In the organisation accounting department calculates payroll, however, if necessary and desired, a simple employee can find out how to calculate the payroll. In order to do this, you need:
- Have payslips for the calendar year– they spell out all the payments that the organization makes for all employees.
- Have time sheets– documents that are kept by the responsible person, and in which information is entered about all hours worked, missed, and overtime.
- Have staffing table, which presents all the information about employees, their rates, their pay per hour, as well as the hours they work.
Of course, the likelihood that an ordinary employee will be allowed to access all the papers is minimal, so you can use the following formulas:
Please note that in larger companies it may be appropriate dividing employees into groups according to their salaries.
This is much easier to do, because finding out the average salary of a business manager and a cleaner is not very practical. And this way you can add up the resulting values and get a true picture.
Calculation of payroll in the estimate is carried out by most budgetary institutions; the accounting department is involved in drawing up estimates, but it is better for this to be done by a specialist estimator.
When estimating the wage fund, parameters such as hourly wages and production volumes are most often taken. Knowing these parameters, and also adding all allowances, payments, sick leave and travel allowances, the amount in the estimate is obtained.
At the same time, it is necessary to understand that taxes are not deducted in the estimate, which the employee himself pays from his income. That is, the payroll in the estimate is 13% more than the actual one.
Planning
No financial decisions in a company are made just like that, especially when millions are involved, every organization makes a plan, on the basis of which all payments to employees will be made.
Any enterprise has an “untouchable” amount of its funds, which is designed to pay wages. The payroll amount is determined per year, To do this, the number of employees is multiplied by the average monthly salary and multiplied by 12 months. The resulting figure determines how much money will be needed for payments.
Any enterprise is also designed for growth, for the fact that the volume of its productivity will increase, and if this happens, then the number of employees will increase, and therefore the amount of the salary will increase. That's why planning also includes forecasting growth rates, as well as an assessment of the possible associated costs.
The most productive planning method is extrapolation. This is planning, which is carried out in several stages:
- The size of the payroll for the past year is analyzed;
- Calculations are being made on how to reduce this figure, if possible;
- An analysis of external factors that may affect the size of the fund is carried out;
- The plan is submitted to management, who approves or finalizes it.
Of course, under ideal conditions this should be done planning Department, but if it is not there, then the financial department or accounting department can carry out the calculations.
Usage Analysis
This operation is directly related to the previous paragraph. Making a plan and paying wages is not everything. It is necessary to analyze how much the planned diverged from the actual.
The company has drawn up a payroll plan. This is a specific figure that was planned to be spent on paying workers. There are rare cases when the actual amount spent and the planned amount agree, and any discrepancy must be analyzed.
If the discrepancy occurs in favor of the company, then you can plan a smaller payroll for next year, if the planned funds were not enough, then you need to understand what contributed to this. Perhaps production rates have increased, more labor was needed, or a crisis has occurred.
If this was not predicted, then it is necessary to work with the planning department or accounting department so that everything is taken into account in the future.
In large companies, there may be a discrepancy between the plan and actual payments of several millions, and the task of the financial department is to make sure that there was always a way to pay salaries, despite force majeure.
Often, when analyzing, large manufacturers use not only their data, but also competitor data. All information necessary for this is open, so this analytics is legal and uncomplicated. And its advantage is that you can use the experience of other companies - both positive and negative.
Certificate of monthly payroll
Let's start with the question of why to take this certificate and who can request it. If a loan or loan is taken out, the bank may require you to provide this data in order to verify the citizen's solvency.
Employees of the Social Insurance Fund, the Pension Fund of the Russian Federation or the tax office may also need a certificate if they have any doubts about the organization's activities. In budgetary organizations this situation is quite common, but it concerns private enterprises less often.
If there is a need to obtain this certificate, then you need to contact the accounting department, where it will be drawn up for you, then the chief accountant or the head of the enterprise signs the paper, and the organization’s seal must also be affixed.
The form of the certificate is regulated either by the enterprise(if the bank requests it), or by the requesting authority(FSS, tax and Pension Fund of Russia have their own forms for preparing this paper).
The certificate indicates who initiated it, who issues it, for what period it is, and also a table is printed there, with complete information about the payroll amount. If a future period is requested, then it is necessary to refer to the payroll planning data.
The procedure for obtaining this certificate is familiar, so its preparation does not take much time and is not energy-intensive.
Competent planning, analysis and distribution of payroll – the key to successful operation of the enterprise, because wages are among the constant and largest costs, and the orderly nature of their payments will save the company’s management from many problems and headaches.
The taxation system is a complex system of economic relations and obligations between a subject and an object. This is a set of taxes and fees established legally in a particular state.
In the Russian Federation, the concept of payroll is an abbreviation for the wage fund. Why are these taxes paid, and what is the current procedure for their registration? This question worries every taxpayer.
Responsibility for tax evasion in the Russian Federation
Evasion is now considered a serious offence. First of all, contributions to the Payroll Fund are made so that wages, bonuses and rewards are calculated. Taxes are paid to this fund by employees of all enterprises - both government agencies and private firms.
The structure and size of the wage fund is an individual indicator for each enterprise, since these parameters directly depend on the number of officially employed workers. The average salary of citizens is also taken into account.
Categories of the wage fund
The following types exist:
- Payment for time worked by the employee.
- Payments for unworked time due to employee sick leave or vacation.
- Incentive payments (most often this is a one-time payment).
- Regular payments, if work duties require the employee to use a regular car, or travel allowances.
The tax contribution directly depends on the official payroll amount. Using the accounting program "1C ZUP", the chief accountant of the enterprise calculates tax deductions to the following mandatory funds:
- to the Pension Insurance Fund;
- to the Social Insurance Fund;
- to the Health Insurance Fund.
In 2019, on the territory of the Russian Federation, the amount of contributions to the payroll remained unchanged - this is a 30% rate, it will be maintained until 2019 inclusive. The payment deadline depends on the type of activity. Currently, the contribution rates for different funds are as follows:
- contributions for the Pension Insurance Fund – 22%;
- for the Social Insurance Fund – 2.9%;
- for contributions to the Health Insurance Fund – 5.1%.
For a more detailed understanding of the deduction process, it is worth giving an example. The wage fund of JSC Galaktika amounted to 311 thousand rubles in October 2019. Salary costs will be:
- for pension insurance – 47,300 rubles;
- contributions to the Medical Insurance Fund - 10,965 rubles;
- contribution for the Social Insurance Fund – 6,235.
This rate may increase if the facility has an increased potential for injury. Calculation under the simplified tax system occurs according to the same algorithm.
Why is this tax needed?
Taxes to the Payroll Fund are an important component of decent earnings and material compensation for workers in a wide variety of enterprises and fields of activity. Any change in the amount of remuneration must be immediately reflected in the enterprise’s document flow and be justified. A deduction in the amount established by the state, when the fixed rate is 30%, allows you to insure the employee in the necessary funds. An ordinary employee of an enterprise does not personally calculate or prepare a tax contribution; in an enterprise this function is performed by the accounting department, dealing with all postings. Accountants monitor the accuracy and, most importantly, the timeliness of deductions.
