• How to calculate the salary?

    Almost every employee, at least once in his life, but there was a feeling that he was incorrectly calculated his salary (RFP). In this case, in order to avoid the generation of negativity towards the employer, it is certainly worth contacting the accounting department. There, as a rule, the principle of accruals is explained. However, there are times when an accountant does not have time to clarify basic, from his point of view, things.

    That is why it is desirable to know how to calculate the salary for the month on your own: what the payment is made of, and what taxes are paid from it. For more information about this, you can find in our article: How to calculate the average wage.

    What determines the size of the salary

    There are several highlights that affect salary:

    • the wage system used;
    • working conditions;
    • the value of tax deductions and personal income tax.

    Wage systems

    The wage system can be time-based or piece-rate. In the first case, certain tariffs are used for a specific time period of employment (per month, per day or per hour).Most employers in the calculations with employees practice salary - a fixed monthly amount, which is specified in the employment contract.

    To determine the salary when using tariffs per day or per hour, use one of the following formulas:

    • ZP = number of days worked X rate per day
    • ZP = the number of hours worked X rate per hour

    Piece wage implies payroll on the final result of work. Its size is indicated in the contract for a specific type of activity. The same document fixes the sanctions for incomplete or poor quality work.

    Working conditions

    When payroll is also of great importance, in what conditions the employee did his job. According to the Labor Code of the Russian Federation, heavy and especially difficult, harmful and especially harmful working conditions are paid in an increased amount, in contrast to activities in normal conditions.

    Moreover, natural and climatic working conditions are essential. In the Far North, as well as in areas equated to it, a special coefficient is applied - the percentage premium to the established wage.The size of this coefficient is established by the Government of the Russian Federation and depends on the length of service in harsh climatic conditions.

    Tax Deductions and PIT

    Unfortunately, not every employee has an idea about tax deductions and income tax (PIT - personal income tax). Many assume that the final salary amount is specified in the employment contract. But it is not.

    The contract stipulates the size of the salary, from which, according to the Tax Code of the Russian Federation, income tax is still withheld in favor of the state. For residents of the Russian Federation * NDFL is 13%, for non-residents of the Russian Federation ** - 30%. An enterprise only plays the role of an intermediary between its employee and the state.

    At the same time, the taxable base can be reduced by the amount of tax deductions, i.e. state benefits, which are not charged personal income tax. Moreover, this advantage is enjoyed only by residents of the Russian Federation. All possible tax deductions and conditions for their granting are specified in the Tax Code of the Russian Federation (Art. 218-221, and Art. 227).

    Typical payroll

    Monthly salary is calculated, as a rule, according to the following typical algorithm:

    • determined salary for the month.To do this, the amount approved by the contract must be divided by the number of working days in the month, and then multiplied by the number of days worked;
    • district or northern coefficients, if any, are added to the salary;
    • the amount received is reduced by the amount of tax deductions, if any;
    • the income tax is calculated from the total amount: PIT = (salary - deductions) X 13%;
    • Personal income tax is deducted from the total amount - this will be the salary that the employee receives on his hands.

    However, in order to correctly calculate the salary, you must also take into account that overtime and night hours, as well as holidays and multi-shift regime are paid at elevated rates.


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