Accounting on the basis of an order signed by the director draws a personal card worker carries out the corresponding entry in the workbook and is opened in the name of the employee's personal account.Order of the director of an enterprise or organization in this case is the legal basis for the payroll.This order must be given the start date of employment and the payment method, according to which it is made and the accrual.The main factor of all these documents takes salary, while its benefits and how to calculate the salary.Responsibility for the implementation of these conditions rests with the employer, as provided for art.57 LC RF.
salary in enterprises and organizations calculated in accordance with accepted them Tariffs and prices, as well as on the basis of information on salaries and actual time worked or output.Documentary basis for the calculation of salaries are:
- staffing;
- order of the head of the enterprise or organization for a job;
- approval and adoption in the enterprise position on the salary of workers;
- employment contract.
These documents determine the amount and form of remuneration, and also serve as bases, how to calculate the salary for the work of the accounting department.
There are various options used in enterprises to pay, the main ones - time wages and piece.In accordance with the actual time worked paid time-based salary.When piecework - salary depends directly on the volume of production.
consider how to calculate wages on piece-rate conditions.The calculation is performed in accordance with the prices that are set at the plant for the manufacture of a unit of production.Because when it takes into account the number of units produced.The source document for the calculation are the dresses, acts of acceptance.Technological and route maps.Since piecework rates are stable enough, the salary can be calculated by simply multiplying the values of quotations on the number of units of output.
time payment system is characterized by the fact that the main accounting parameter here is the actual time directly during which the employee carried out his duties in the established workplace.Under this system, the basic accounting document acts as a report card, and the main parameter of the calculation is a certain tariff rate (salary).To imagine, for example, how to calculate the salary for the month of the employee, suppose the following data.For example, employee payment is made on a time-based system.The tariff rate (salary) is 500 rubles.For example, in March of all worked out for 22 days.Consequently, the salary for the month is calculated by simply multiplying the value of the salary to the value of the number of hours actually worked this month: 500 x 22 = 11 000 rubles.
In the future, no matter what method of calculation is used, make the appropriate deductions provided for by law.
is important to consider the fact that, in accordance with the Labour Code, all salary calculations and payment must be made on a monthly basis.Because that's how to calculate the salary of salary or other procedure is not so important in terms of violations of labor legislation governing the timing of payments.In the collective agreement, as a rule, there are special measures employers' liability for violations in the payment of wages.
untimely accrual of the employer shall be punished by the imposition of measures of administrative and / or financial responsibility, in addition, the employee has the right to claim compensation for its delay in the amount of 1/300 of the refinancing rate.
