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.
Read also Summarized accounting: how to calculate the standard working hours
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:
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.
Please note: whichever option you choose, it must be reflected in the salary regulations.
) the salary paid to the employee for completing a certain volume is calculated labor responsibilities(labor standards) in set time. This type of payment is fixed and is the minimum guaranteed amount accrued for work. It is recorded as required by law in employment contract, along with other conditions.
Tariff rates, depending on the time period, are divided into monthly, daily and hourly.
May be needed for:
- calculating salaries for employees based on accumulated working hours;
- calculation of payment for;
- determining the amount of payments on weekends and holidays;
- payment;
- calculation of payment for .
Calculation of the hourly tariff rate is necessary for the summarized recording of working hours.
Such accounting is used for shift work schedules introduced by the organization, when production activities cannot be interrupted on general days off.
Moreover, each employee has a work schedule and an hourly rate that he must work within a certain period of time. Schedules and standards are reflected in production calendar. Working time in such a schedule is measured in hours, so it is most convenient to calculate minimum payment for labor exactly per hour. In the event that an employee has exceeded his norm (worked large quantity hours), it is necessary to calculate the hourly tariff rate and make the appropriate additional payments.
In state-owned enterprises, employees often receive 13 salaries. You can find out how its size is determined from.
Calculation methods
Depending on the standard working hours per month
The formula used is:
T/h = tariff rate per month: standard hours (per month)
The norm of hours per month must be taken from the production calendar.
Inshina N.N. works at JSC Topol as a salesperson on a shift schedule. The salary per month is 20,000 rubles. The production calendar indicates the hourly rate per month - 160 hours. In October 2015, she worked 166 hours.
In order to calculate wages, it is necessary to take into account overtime.
- First it is calculated hourly rate according to the formula: 20,000 rubles: 160 hours = 125 rubles per hour.
- We calculate the overtime: 166 – 160 = 6 hours.
For these six hours worked overtime, Inshina must receive a salary supplement. According to labor legislation, the first two hours of overtime are paid with a coefficient of 1.5, subsequent ones - at double the rate:
125 rubles × 2 × 1.5 + 125 rubles × 4 × 2 = 375 rubles. + 1000 rub. - amount of overtime pay. We add them to the salary and get Inshina’s salary for October: 20,000 + 1375 = 21,375 rubles.
If for one reason or another an employee has worked fewer hours than normal, then the daily wage is calculated. working rate and multiplied by the number of hours worked.
Kulagin K.K, working on a shift schedule, has a salary of 15,000 monthly. In June, its norm is 150 hours. He worked 147 hours this month.
In order to calculate salaries, the accountant makes calculations:
- Determines the hourly tariff rate: 15,000 rubles: 150 hours = 100 rubles/hour.
- Now you should simply multiply the resulting amount by the number of hours actually worked: 100 rubles/hour * 147 = 14,700 rubles.
This is a fairly simple calculation, however, it has a drawback. The tariff rate depends on the hourly rate, which may be different every month. And the lower the standard hours, the higher the hourly rate will be. It turns out that the employee worked less in one month than in another, but will receive a salary higher than in the month in which he worked more.
Savushkin L.L. works as a security guard. Him shift work work. His salary is 19,000 rubles per month. In accordance with the production calendar, in February the standard hours are 150, in March - 155 hours. In February, Savushkin worked 149 hours, in March - 151 hours.
Salary for February will be equal to:
- We determine the hourly tariff rate: 19,000 rubles: 150 hours = 126.66 rubles per hour.
- We multiply the result by the time worked: 126.66 rubles/hour * 149 hours = 18872 rubles 34 kopecks.
Salary in March:
- Hourly rate: 19,000 rubles: 155 hours = 122.58 rubles/hour
- 22.58 rubles/hour * 151 hours = 18509 rubles 58 kopecks.
It turns out that Savushkin actually worked two hours less in February than in March, but his salary was 362 rubles 76 kopecks.
Depending on the average monthly number of working hours per year
The formula used is:
T/h = tariff rate per month / standard working hours per year: 12 months
Standard working hours are also taken from the production calendar.
Lavrova store seller E.N. works according to . The monthly salary is 21,000 rubles. According to her schedule, in July 2015 she worked 120 hours.
- We calculate the tariff rate per hour using the formula: 21,000 rubles / 1,890 hours: 12 months = 133 rubles 33 kopecks.
- We determine the salary for July: 133.33 rubles * 120 hours = 15999 rubles 60 kopecks.
This method of calculation allows you not to calculate the hourly rate monthly, but only once a year. And it will not change all this time. So the employee will receive an amount directly dependent on the amount of time actually worked.
Watchman Kravtsov P.P. works in shifts. His salary is 12,000 rubles per month. In 2015, the watchman worked 120 hours in March, 130 hours in April, and 110 hours in May. The standard working time for 2015 is 1800 hours.
Total to be charged:
- 120 hours * 80 rubles/hour = 9600 rubles in March.
- 130 hours * 80 rubles/hour = 10,400 rubles in April.
- 110 hours * 80 rubles/hour = 8800 rubles in May.
The legislation does not establish one specific method of calculation. Each enterprise sets it at its own discretion, but it must be indicated in the Regulations on remuneration.
Peculiarities
Sometimes an employee cannot work the norm established at the enterprise, due to good reasons.
Kovaleva A.M. works as an operator in the company. Her work schedule is variable, the salary is 20,000 rubles, the norm per month is 158 hours. In March 2016, Kovaleva did not work 18 hours of normal work because she was on sick leave.
When calculating the hourly rate, the rate should be reduced by 18 hours:
20,000 rubles: 140 hours (158-18) = 142.85 rubles/hour.
Calculating the hourly rate is necessary for many calculations. More and more organizations are leaning in favor of the second method of calculation. This must be reflected in local regulations.
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).
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. 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).
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.*
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".
Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - a tariff rate, depending on the level of professionalism of the employee and the industry of activity.
Definition
A tariff rate is a monetary payment to an employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive provided that all duties are performed. Tariff rates can be developed at the enterprise wages, tariff schedules And staffing table, on the basis of which the employee’s salary is determined. The rules by which the calculation is carried out are presented in labor legislation.
How to calculate your salary?
The first step is to familiarize yourself with the tariff and qualification directory of a particular industry to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for calculation is as follows:
- Rate = 1st category rate x Increasing coefficient.
In the calculations, monthly rates are used only if the actual payment coincides with the norms, daily rates - if the number of days of actual attendance at work during the week differs from 5. The employee’s hourly tariff rate is necessarily used when calculating payment:
- in dangerous, difficult and harmful conditions;
- for excess production;
- on night shifts;
- on weekends.
It is calculated by dividing the salary by the number of hours worked in a month (or the average monthly number of working hours for the year). The exact calculation algorithm is specified in the Collective Agreement.
Payment schemes
The payment system is the ratio of the measure of labor and the reward for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.
Time system
With a time-based system, regulatory tasks are developed and the amount of time required to complete them is established. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.
Example 1
The hourly wage rate for a worker is 75 rubles. In a month he worked 160 hours against the norm of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.
Information for calculations is taken from the “Time Sheet” and the employee’s personal card. Most often, the hourly rate is used when calculating wages for industrial workers, and monthly salaries are set for specialists and managers.
Example 2
An accountant in an organization has a salary of 15 thousand rubles. During the month he worked 17 days out of the required 20. His salary is: 15,000: 20 X 17 = 12.75 thousand rubles.
Forms of payment are established:
- Simple time-based - provides payment for the amount of time spent on completing a task.
- Time-bonus system - provides additional payments for product quality.
Piece-rate wage system
The salary amount may depend on the quantity of products manufactured. In this case, prices are determined by multiplying the rate by the category and production rate. Let's take a closer look at the forms of remuneration.
Direct piecework
In this system, the salary is directly proportional to the number of products manufactured based on established prices. The calculation procedure will depend on the type of norm.
Example 3
The tariff rate for a mechanic is 180 rubles/hour with a production rate of 3 pieces/hour. 480 parts were produced in a month. Salary: 180: 3 x 480 = 28.8 thousand rubles.
Example 4
The turner's tariff rate is 100 rubles/hour with a time limit of 1 hour/piece. 150 parts were produced in a month. Salary: (100: 1) x 150 = 15 thousand rubles.
Similar calculation schemes can be applied not only to a specific employee, but also to the team as a whole.
Example 5
A team of three workers completed the specified amount of work in 360 hours. According to the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of team members and the actual time spent are presented in the table.
1. Calculation of tariff salaries (rub.):
Alexandrov: 60 x 100 = 6000.
Voronov: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.
The tariff salary of the entire team is 17.7 thousand rubles.
2. Find the distribution coefficient:
16: 17,6 = 0,91.
3. The actual salary of workers is shown in the following table.
Piece-bonus system
This scheme provides bonuses for production in excess of the established norm. Such additional payments are considered part of actual earnings and are set in relation to the salary.
Example 6
The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. The bonus regulations provide for compensation in the amount of 10% of the salary for production above the norm. The calculation will be as follows:
6000 x 0.1 = 600 rub. - bonus.
6000 + 600 = 6600 rub. - accrued salary.
The salary of employees servicing equipment is calculated using indirect piece rates and depends on the quantity of products manufactured.
Chord system
In this case, the deadlines for completing a set of works are estimated. The salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of a task. It is used to calculate the salaries of employees involved in eliminating the consequences of accidents and other urgent tasks.
Example 7
The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward in the amount of 150% of the salary is provided for production above the norm. Calculation:
(6 x (1.1-1) : 1) x 1.5 = 0.9 thousand rubles. - bonus.
6 + 0.9 = 6.9 thousand rubles. - accrued salary.
Combined systems
The considered remuneration systems depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered wage systems are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated using a direct piece-rate system, and bonuses are paid when work is performed in excess of the norm. To calculate salaries according to differentiated systems, the following are used:
- Tariff reference books of professions.
- Qualification characteristics.
- Workplace assessment report.
- Tariff rate.
- Tariff schedule.
- Coefficients of payment of allowances.
“Unified Qualification Directory of Positions and Salaries”
The tariff rate of remuneration in government agencies depends on the results of certification of tariffs from the “Unified Directory of Positions” (USD). It presents job characteristics and skill level requirements. It is used to rate work and assign categories to workers.
The directory presents tariff rates per unit of time depending on the category of worker.
The 1st category rate represents remuneration for low-skilled labor. Its size cannot be lower than the minimum wage, and the increasing coefficient is “1”. The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of additional payments and allowances, are grouped into a tariff schedule.
Incentive payments
Additional payment is financial compensation for non-standard working hours, working conditions and labor intensity. A bonus is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:
- for working on a day off;
- overtime and night work;
- multi-shift mode;
- combination of positions;
- increase in the volume of work, etc.
To calculate each type of additional payment, an algorithm must be developed to determine deviations of actual working conditions from standard ones. That is, it is necessary to specify in the employment contract the night work schedule, instructions for each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the bonus and make payments.
With time-based wages, the employee’s salary is determined in accordance with his qualifications and the amount of working time worked. Time-based wages in the organization are implemented using a tariff wage system. The tariff system of remuneration involves the use of tariff rates.
The tariff rate is a fixed amount of remuneration for an employee for performing a standard of work of a certain complexity per unit of time, without taking into account compensation, incentives and social payments. There are monthly, daily and hourly tariff rates.
The amount of wages of an employee who is assigned a monthly tariff rate or, in other words, salary, does not depend on the number of working hours or days in a particular month. If all days in the billing period are worked in full, wages are accrued in the amount of the monthly tariff rate. This does not take into account the fact that one month may have fewer and another more working days.
Remuneration at monthly tariff rates is carried out in the case when the monthly norm of working time according to the employee’s schedule always and completely coincides with the norm of working time according to the production calendar.
Daily tariff rates are used when recording working hours by the day, that is, when the duration of work is the same every day, but the number of working days in a month differs from the established working hours according to the 5-day working week calendar.
Hourly tariff rates are most often used. Hourly tariff rates are indispensable when calculating the amount of wages for employees working under summarized recording of working hours. Also, hourly tariff rates are required when determining payment:
For overtime work,
For working on weekends and holidays,
For working at night,
For working in harmful and difficult conditions,
In the absence of uniform regulatory requirements for all employers, it is advisable to establish the procedure for calculating the hourly wage rate in the organization’s collective agreement. In this case, you can choose from two options:
1. The hourly tariff rate is determined by dividing his salary (monthly tariff rate) by the number of working hours in a given month according to the production calendar. With this option, taking into account the different number of working hours in different months of the year, the hourly rate in one month may be higher than the hourly rate in another month and vice versa.
2. The hourly tariff rate is determined by dividing the employee’s salary (monthly tariff rate) by the average monthly number of working hours, which in turn is the result of dividing the annual time standard by 12. In this case, the hourly tariff rate is, in fact, the average hourly tariff rate, it is the same for all months of the year. Accordingly, overtime (night, weekend, etc.) hours are paid equally in all months of the year. This option is preferable to the first, since it causes significantly fewer conflicts and disputes on the part of employees regarding the correctness of the calculation of their wages.
