What is a tariff rate? How to calculate hourly rate How to find hourly rate formula

It is most convenient to pay for the work of an employee who has a summarized recording of working time based on the tariff rate established per hour of work. The fact is that working time when developing a shift schedule is usually measured in hours. Therefore, it is most logical to determine how much an employee is entitled to for an hour of work.

21.02.2014
Magazine "Salary"

In this case, you can calculate the employee’s salary using the formula:

It remains to calculate tariff rate hours.

The easiest way is to set it once in a fixed amount and indicate the amount in the salary regulations. Then the rate will depend on the position and qualifications of the employee. For example, there is one rate for the manager, another for the seller, a third for the cashier, etc.

However, in many organizations salaries are set for employees. And changing the wage system is not so easy. But this is not necessary. Knowing the salary, you can calculate the hourly rate by calculation. We offer two calculation options to choose from. Each of them has its own pros and cons.

Option 1

Calculation of the hourly rate based on the standard working hours per month. You can take the standard number of hours for a specific calendar month from the production calendar. The hourly tariff rate in this case is calculated as follows:

An example of calculating wages based on working hours in a calendar month

Security guard Sviridov E. has a monthly salary of 25,000 rubles. According to the shift schedule, Sviridov worked 158 hours in February 2013, and 160 hours in March.

Standard working hours production calendar in February and March it is 159 hours each. This means that the hourly rate in both February and March is 157.23 rubles/hour (25,000 rubles: 159 hours). Thus, for February Sviridov needs to be credited 24,842.34 rubles. (157.23 rubles/hour × 158 hours), and for March - 25,156.8 rubles. (RUB 157.23/hour × 160 hours).

This option for calculating the hourly rate is quite simple. But it has a significant drawback. The tariff rate depends on standard working hours. Moreover, their number in one month may differ significantly from the number in another. And the fewer working hours, the higher the rate will be. That is, an employee will work less in one month according to the standard, but will receive a higher salary than in the month in which he will have to work more.

Option 2

The hourly rate is calculated based on the average monthly number of working hours for the year. The tariff rate is calculated using the formula:

The norm of working time in hours for the year can again be found out from the production calendar.

An example of calculating an hourly rate from the average monthly working hours for the year

In relation to the storekeeper N. Kulikov, summarized accounting is maintained with an accounting period of a quarter. He has a monthly salary of 23,000 rubles. In January 2014, according to the shift schedule, he worked 130 hours, in February - 160 hours, and in March - 150 hours.

The standard working time for 2014 is 1970 hours. The tariff rate per hour is 140.1 rubles/hour. Using this rate, the accountant must calculate salaries in the following amounts:

in January - 18,213 rubles. (140.1 rub./hour × 130 hours);
in February - 22,416 rubles. (140.1 rub./hour × 160 hours);
in March - 21,015 rubles. (140.1 rub./hour × 150 hours).

At first glance, the calculation seems more complicated than in the previous version. But that's not true. In the first case, the rate based on the standard working hours in a calendar month has to be calculated monthly. In this case, it is enough to define it once, and it will remain unchanged throughout the entire calendar year. As a result, the employee's salary will depend only on the number of hours worked.

As you know, if it is not possible to comply with the normal working hours for each employee per week (40, 36, 35 or 24 hours (Articles 91, 92 of the Labor Code of the Russian Federation)), then summarized working time recording. This allows you to comply with the standard working time for a longer accounting period - from a month to a year (Article 104 of the Labor Code of the Russian Federation). It turns out that an employee who has been assigned a summarized accounting system works an unequal number of hours in different months of the accounting period: in some, more than the norm according to the production calendar, in others, less. This means that the salary of such an employee fluctuates depending on the time worked.
Some organizations, in order not to bother with such employees, set their salaries. And for each month of the accounting period, the employee is paid the same amount if the employee has fully worked the required hours according to his schedule. Is it possible to do this?

For reference
- fixed payment for execution labor responsibilities per calendar month for workers whose work cannot be regulated, as well as managers and specialists, excluding compensation, incentives and social payments (Articles 129, 143 of the Labor Code of the Russian Federation).

When calculating wages, you need to take into account the actual time worked

The organization decides independently what kind of remuneration system will be used for employees with cumulative accounting of working hours (Article 135 of the Labor Code of the Russian Federation). However, labor legislation does not prohibit paying such workers on a salary basis.
However, as the Russian Ministry of Health and Social Development explained to us, it is impossible to pay them a salary without taking into account the time worked.

From authoritative sources
Kovyazina Nina Zaurbekovna, Deputy Director of the Department wages, labor protection and social partnership Ministry of Health and Social Development of Russia
“With a time-based wage system, the employer is obliged to pay for the time actually worked by each employee (Articles 91, 129 of the Labor Code of the Russian Federation). For employees with cumulative accounting of working time, the number of hours worked in different months of the accounting period will deviate from the norm of working hours in a month according to the production calendar. Consequently, remuneration for workers with a summarized accounting of working time cannot be the same and cannot be made without taking into account the actual time worked.”

Thus, even if you have set a salary for employees with summarized working hours, you still need to calculate their salary on a monthly basis, taking into account the number of hours worked according to the schedule.

Methods for calculating the hourly rate from salary

There are two such ways.
Method 1 . Calculation of the hourly tariff rate taking into account the standard working hours of a given month according to the production calendar

Hourly tariff rate = (Salary established for the employee / Standard working hours for the calendar month according to the production calendar) x Time actually worked by the employee according to the schedule for the calendar month (1)

Let's look at a specific example.

Example . Calculation of an employee's salary based on salary, if the hourly wage rate is determined taking into account the standard working hours of a given month according to the production calendar

Condition

An employee with summarized working hours is given a salary of 20,000 rubles. per month. The accounting period is quarter.
Normal working hours are 40 hours per week.
Payment is made on the basis of an hourly tariff rate, taking into account the standard working hours for a given month.
In the second quarter of 2011, according to the production calendar, for a 40-hour work week, the standard working hours is 496 hours: in April and June 168 hours each, in May - 160 hours.
According to the schedule, the employee worked 150 hours in April 2011, 180 hours in May 2011, and 166 hours in June 2011.
To simplify the example, assume that the employee was not required to work at night.

Solution

We determine the employee’s salary for each month of the accounting period using formula (1). The employee's salary will be:
- for April 2011 - 17,857.14 rubles. (RUB 20,000 / 168 h x 150 h);
- for May 2011 - 22,500 rubles. (RUB 20,000 / 160 h x 180 h);
- for June 2011 - 19,761.9 rubles. (RUB 20,000 / 168 h x 166 h).
The total employee salary for the second quarter of 2011 will be 60,119.04 rubles.
If an employee were remunerated on a salary basis without taking into account the time actually worked, then his salary for the second quarter of 2011 would have been 60,000 rubles.

Method 2 . Calculation of the hourly tariff rate from the average monthly number of working hours for the year
The tariff rate is determined by the formula:

Hourly tariff rate = (Salary established for the employee x 12 months) / Standard working hours for the calendar year according to the production calendar (2)

Example . Calculation of an employee's salary based on salary, if the hourly wage rate is determined from the average monthly number of working hours for the year

Condition

Let's use the conditions of the previous example, changing them as follows.
Payment is made on the basis of an hourly tariff rate, determined from the average monthly number of working hours for the year.
The standard working hours for 2011 according to the production calendar is 1981 hours.

Solution

The algorithm of actions is as follows.
Step 1. Determine the hourly tariff rate using formula (2):
20,000 rub. x 12 months / 1981 hours = 121.15 rubles/hour.
Step 2. Determine the employee’s salary for each month of the accounting period:
- for April 2011 - 18,172.5 rubles. (121.15 rub/hour x 150 hours);
- for May 2011 - 21,807.0 rubles. (121.15 rub/hour x 180 hours);
- for June 2011 - 20,110.9 rubles. (121.15 rub/hour x 166 hours).
The total employee salary for the second quarter of 2011 will be 60,090.4 rubles.

The Ministry of Health and Social Development of Russia told us which of the two methods is better to choose.

From authoritative sources
Kovyazina N.Z., Ministry of Health and Social Development of Russia
“If, during summary accounting, a salary is set for employees, and the salary for the month is calculated from the salary established for the employee using the norm of working hours for a given month according to the production calendar, then this can lead to a bias in the annual wage both towards the employer and towards the employee To avoid this, it is better to count hourly rate by dividing the monthly salary by the average monthly number of working hours for the year, depending on the length of the working week established for the employee, regardless of the length of the accounting period."

As you can see, even if you set the employee’s salary when accounting for working hours in total, the calculations will not decrease. You will still have to calculate the hourly tariff rate according to one of the options.

Please tell me what is the correct hourly tariff rate to apply: 1 - calculated monthly by dividing the monthly tariff rate by the number of working hours in a given month (i.e. it is necessary to re-read it monthly with a 40-hour work week April = 5554/175 = 31.74 ; May = 5554/151 = 36.78) or 2 - the average annual hourly tariff rate calculated by dividing the monthly tariff rate by the average monthly number of working hours per year. (we have a 40-hour work week, which means the average monthly number of working hours in 2014 = 1970/12 = 164, tariff rate = 5554/164 = 33.87 - it will be valid all year). The procedure for calculating the hourly tariff rate for this enterprise is not specified in the collective agreement and regional industry agreement.

Knowing the salary, you can calculate the hourly rate by calculation. There are two calculation options:

Option No. 1: calculating the hourly rate based on the standard working hours per month.

This option for calculating the hourly rate is quite simple. And this is certainly its advantage. However, there is also a significant drawback. The tariff rate depends on standard working hours. Moreover, their number in one month may differ significantly from the number in another. And the fewer working hours, the higher the rate will be. That is, an employee will work less in one month according to the standard, but will receive a higher salary than in the month in which he will have to work more.

Option No. 2: calculating the hourly rate based on the average monthly number of working hours for the year.

At first glance, the calculation seems more complicated than in the previous version. However, it is not. In the first case, the rate based on the standard working hours in a calendar month has to be calculated monthly. In this case, it is enough to define it once. And it will remain unchanged throughout the calendar year. As a result, the employee’s salary will depend only on the number of hours worked.

Thus, you can set the hourly rate for employees for whom summarized working hours are kept in a fixed amount or calculate it based on the salary using one of the proposed methods. Whatever option you choose, it must be reflected in the salary regulations.

The rationale for this position is given below in the materials of the Glavbukh System

Article: Five questions about summarized working time recording

N.A. Kulyukina, expert of the magazine “Simplified”

Question No. 4 What are the rules for determining the hourly rate?

It is most convenient to pay for the work of an employee who has a summarized recording of working hours based on the tariff rate established per hour of work.* The fact is that when developing a shift schedule, work time is usually measured in hours. Therefore, it is most logical to determine how much an employee is entitled to for an hour of work. Then you can calculate the employee’s salary using the formula:

All that remains is a small matter - in fact, calculating the hourly tariff rate. Of course, the easiest way is to set it once in a fixed amount and indicate the amount in an internal document of the organization, for example, in a regulation on remuneration. In this case, the rate depends on the position and qualifications of the employee. That is, there will be one rate for the manager, another for the seller, a third for the cashier, etc.

However, in many organizations salaries are set for employees. And changing the wage system is not so easy. However, this is not necessary. Knowing the size of the salary, you can calculate the hourly rate by calculation.* We offer you a choice of two calculation options. Each of them has its own pros and cons.

Option No. 1: calculating the hourly rate based on the standard working hours per month. You can take the standard number of hours for a specific calendar month from the production calendar. The hourly tariff rate in this case is calculated as follows:

Example 2. Calculation of wages based on standard working hours in a calendar month

R.P. Sviridov works as a security guard at Karapuz LLC, which uses the simplified tax system. A summary record of working time is kept in relation to him. He has a monthly salary of 25,000 rubles. According to the shift schedule in August 2013, R.P. Sviridov worked 180 hours, and in September - 163 hours. What amount of salary is he entitled to for these months, if the hourly rate in the organization is calculated from the standard working hours in a calendar month?

The standard working hours according to the production calendar in August is 184 hours, and in September - 160 hours. This means that the hourly rate in August is 135.87 rubles/hour (25,000 rubles: 184 hours), and in September - 156.25 rubles/hour (25,000 rubles: 160 hours). Thus, for August R.P. Sviridov needs to be credited 24,456.6 rubles. (135.87 rubles/hour? 180 hours), and for September - 25,468.75 rubles. (RUB 156.25/hour? 163 hours).

Option No. 2: calculating the hourly rate based on the average monthly number of working hours for the year. The tariff rate in this case is calculated using the formula:

The norm of working time in hours for the year can again be found out from the production calendar.

Example 3. Calculation of the hourly rate from the average monthly working hours for the year

O.E. Kulikov works as a storekeeper at PromTorg LLC, which uses the simplified tax system. In relation to it, a summarized recording of working time is maintained with a quarterly accounting period. The hourly rate in an organization is calculated from the average monthly number of working hours for the year. The storekeeper has a monthly salary of 23,000 rubles. In July 2013, according to the shift schedule, he worked 170 hours, in August - 192 hours, and in September - 158 hours. In what amount should the accountant accrue his salary for the accounting period?

The standard working time for 2013 is 1986 hours. The tariff rate per hour is 138.97 rubles/hour. Using this rate, the accountant must calculate salaries in the following amounts:

In July - 23,624.9 rubles. (138.97 rub./hour? 170 hours);

In August - 26,682.24 rubles. (RUB 138.97/hour? 192 hours);

In September - 21,957.26 rubles. (RUB 138.97/hour? 158 hours).

So, you can set the hourly rate for employees for whom summarized working hours are kept in a fixed amount or calculate it based on the salary using one of the proposed methods. Whatever option you choose, it must be reflected in the salary regulations.*

For reference

The wage regulations must reflect the chosen option for calculating the hourly rate for employees.

Sincerely,

Maria Machaikina, expert of the BSS "System Glavbukh".

Answer approved by Alexander Rodionov,

deputy chief Hotline BSS "System Glavbukh".

Read also Summarized accounting: how to calculate standard working hours

In this case, you can calculate the employee’s salary using the formula:

All that remains is to calculate the hourly rate.

Option 1

An example of calculating wages based on working hours in a calendar month

Security guard Sviridov E. has a monthly salary of 25,000 rubles. According to the shift schedule, Sviridov worked 158 hours in February 2013, and 160 hours in March.

The standard working hours according to the production calendar in February and March is 159 hours each. This means that the hourly rate in both February and March is 157.23 rubles/hour (25,000 rubles: 159 hours). Thus, for February Sviridov needs to be credited 24,842.34 rubles. (157.23 rubles/hour × 158 hours), and for March - 25,156.8 rubles. (RUB 157.23/hour × 160 hours).

Option 2

The hourly rate is calculated based on the average monthly number of working hours for the year. The tariff rate is calculated using the formula:

An example of calculating an hourly rate from the average monthly working hours for the year

The standard working time for 2014 is 1970 hours. The tariff rate per hour is 140.1 rubles/hour. Using this rate, the accountant must calculate salaries in the following amounts:

in January - 18,213 rubles. (140.1 rub./hour × 130 hours);
in February - 22,416 rubles. (140.1 rub./hour × 160 hours);
in March - 21,015 rubles. (140.1 rub./hour × 150 hours).

Please note: whichever option you choose, it must be reflected in the salary regulations.

If an employer has to pay its employees for overtime hours worked, or work on weekends, or the specifics of its activities are such that a shift schedule is required, a tariff system of remuneration should be used. With this system, various tariff rates are used, including hourly rates.

What is an hourly tariff rate and how is it calculated? This is discussed further in our article.

Tariff rate

According to Art. 129 of the Labor Code of the Russian Federation, the tariff rate is a fixed amount of remuneration for performing certain work during a unit of time, without taking into account compensation, incentives and social payments to the employee. Tariff rates can be calculated per month, day, or hour.

The monthly tariff rate (or salary) does not depend on the number of working days or hours in a particular month - the salary is always calculated in the amount of the salary if all working days of the month are fully worked. Moreover, it does not matter that there may be more working days in one month than in another, this does not affect the amount of earnings.

The daily tariff rate is applied if the length of the working day is always the same, but the number of working days in a month differs from the established norms.

An hourly rate may be needed when calculating payment for hours worked is required, namely:

to calculate earnings with a shift work schedule and summarized recording of working hours,
to calculate wages for overtime work,
for pay for night work,
to calculate wages on weekends and holidays,
to pay for work in harmful and dangerous conditions.

Hourly tariff rate: how to calculate

The cost of one hour of employee work is usually calculated in one of the following ways:

The employee's monthly salary is divided by the standard working hours per month indicated in the production calendar.
First, the average monthly number of working hours is determined: the standard working hours for the year (according to the production calendar) is divided into 12 months. Then, the employee’s monthly salary is divided by the resulting number.

The first calculation option has a significant drawback - the hourly tariff rate will be different in each month. When calculating using the second method, the rate will be the same for any month during the year. Let's look at this with examples.

Calculation method 1

The monthly salary of an employee is 40,000 rubles. The standard working time in March 2017, according to the production calendar, is 175 hours. In fact, he worked 183 hours, that is, overtime is 8 hours (183 - 175).

First, let's calculate the hourly tariff rate in March: 40,000 rubles. : 175 hours = 228.57 rub. at one o'clock.

At overtime work the first 2 hours are paid at one and a half times, and the rest at double (Article 152 of the Labor Code of the Russian Federation), that is, out of 8 overtime hours worked, 2 hours will be paid with a coefficient of 1.5, and the remaining 6 hours - with a coefficient of 2:

(228.57 rubles x 2 hours x 1.5)+(228.57 rubles x 6 hours x 2) = 3428.55 rubles.

The total salary for March will be: 40,000 rubles. + 3428.55 rub. = 43,428.55 rub.

Let's say that the same employee worked 168 hours in April 2017. The April working time norm is 160 hours, that is, overtime is again 8 hours.

Hourly tariff rate for April: 40,000 rubles. : 160 hours = 250.00 rub. at one o'clock.

We will charge processing fees:

(RUB 250.00 x 2 hours x 1.5)+(RUB 250.00 x 6 hours x 2) = RUB 3,750.00

Salary for April: 40,000 rubles. + 3750.00 rub. = 43,750.00 rub.

From these examples it is clear that with equal processing, its payment in months with different working hours will be different.

Calculation method 2

Let's take the conditions of the previous example and calculate the employee's salary for March and April depending on the average monthly number of working hours. The annual standard of working time in 2017 is 1973.0 hours.

Let's calculate the employee's hourly wage rate in 2017:

40,000 rub. : (1973.0 hours: 12 months) = 40,000 rub. : 164.4 hours per month = 243.41 rub. at one o'clock.

Processing in March: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

Salary for March: 40,000 rubles. + 3651.15 rub. = 43,651.15 rub.

Processing in April: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

Salary for April: 40,000 rubles. + 3651.15 rub. = 43,651.15 rub.

This method can be called more fair, since workers’ earnings depend only on the time they actually worked.

What the hourly wage rate should be at an enterprise, how to calculate it - each employer decides independently. Having chosen a method for calculating the tariff rate, you should definitely fix it in the regulations on remuneration.