Как рассчитать зарплату
Заработная плата – основа стабильности. Она интересует как работодателей, так и работников. Цифры меняются в зависимости от политики и экономики, а формула расчета остается практически неизменной. Многие факторы влияют на ее составляющие, и достаточно важно знать принципы начисления оплаты труда.
Определяя вознаграждение за проделанную работу, учитывают: потраченное время, квалификацию работника, условия труда, количество и качество работы, а также премии, компенсации, налоги. Исходя из вышеперечисленного, работодатель решает что актуально для его предприятия и выбирает систему оплаты.
Системы оплаты труда
Различают несколько основных систем начисления зарплаты:
- Тарифная.
- Бестарифная.
- На комиссионной основе.
Тарифная система оплаты труда
Самое приятное для трудящихся – это фиксированная ставка, этакая гарантийная выплата, к которой могут добавляться прочие доплаты, выплывающие в ходе производства.
Тарифная система предполагает две формы зарплаты.
Повременная – начисляется за реально проработанное время, беря за основу оклад работника. Последний, в свою очередь, может быть месячным, дневным или часовым.
Например: дневной оклад Ивана Петровича, с учетом его квалификационного тарифа, составляет 200руб. В этом месяце он проработал 10 дней, соответственно получит зарплату (200×10) 2000руб.
Повременная зарплата имеет несколько форм:
- Простая. Когда тарифный оклад умножается на фактически проработанное время. (смотреть пример выше)
- Повременно-премиальная. Предусматривает наличие премии, если производственные показатели превышают норму в качестве или количестве. Зарплата состоит из простой повременной плюс премии.
Например: Павлова имеет часовую ставку 40 руб. за месяц она отработала 160 часов и выпустила продукции на 10% больше положенного. Простой оклад составляет (40×160) 6 400руб. Премия начисляется за месяц, пропорционально процентам переработки: 6 400×0,1 (10%) = 640руб. в итоге в конце месяца работница получит зарплату (6 400+640)7040 руб.
- Окладная. За отработанное время, учитывая различные факторы, начисляется определенная сумма – оклад. Такую форму применяют для выплаты зарплаты специалистам, руководителям и служащим.
- С нормированным заданием. Относится к смешанной форме оплаты. Для работников, индивидуально или коллективно устанавливается конкретный объем работы, которую должны выполнить за определенное время (день, смену, месяц).
Сдельная – начисляется за количество выполненной продукции, учитывая расценки единицы товара, которые устанавливает предприятие, беря во внимание разряд сотрудника.
Данная система оплаты имеет несколько вариантов:
- Простая сдельная. Напрямую зависит от количества производимого товара, вычисляется методом умножения количества изделий на цену за штуку.
Например: Семенову платят 40 руб. за одну деталь. В порточном месяце он сделал 300 таких деталей. Его зарплата (40×300)= 12000 руб.
- Сдельно премиальная. Отличается от предыдущей наличием ежемесячной премии. Размер премиальных зависит от того на сколько рабочий превысил нормы выработки.
Например. Установленная норма 30 изделий за день. За единицу платят 20 руб. и 20% за каждую сверх нормы. Семенов за 25 рабочих дней сделал 900 изделий.
Месячная норма выработки: 30 × 25 = 750 единиц товара.
Сверх нормы рабочий изготовил: 900-750=150 штук.
Без премии зарплата 15 000 (20×750). Премия 600 (20×150×0.2). Семенов за месяц получит 15600 руб. (15000+600)
- Прогрессивная. Характеризуется тем, что предприятие устанавливает разные расценки за единицу товара в зависимости от количества производимых изделий в определенное время.
Например: Если работник в месяц изготавливает до 100 деталей, ему платят 80 руб. за штуку. Если делает больше – платят 90 руб /шт. Петров за месяц сделал 150 деталей.
Зарплата вычисляется таким образом: (100×80) + (50×90) = 12 500 руб.
- Косвенно-сдельная. Используется для выплат обслуживающим цехам на производстве. Их зарплата напрямую зависит от показателей работы основного предприятия.
- Сдельно-коллективная. Форма начислений, где рассматривается не каждый работник индивидуально, а весь коллектив в целом. В конце месяца все вместе заработанное, делится на всех сотрудников.
- Аккордная. Оценивается не одна единица товара, а комплекс услуг. Применяется для оплаты бригадных работ.
Бестарифная система оплаты труда
Никаких тарифных ставок, окладов и прочих фиксированных цифр здесь нет. Система основана на том, что предприятие имеет общий заработный фонд, из которого производят выплаты, учитывая индивидуальный трудовой коэффициент работника.
Говоря иными словами, что фирма заработала за месяц, то делят на всех, соответственно трудовой деятельности (коэффициента) каждого.
Например. За текущий месяц заработный фонд предприятия составил 10000 руб.
Установлены следующие трудовые коэффициенты:
Директор – 2,
Бухгалтер – 1.5
Специалист – 1.8
Менеджер – 1.7
В общей сумме коэффициенты становятся 1.8+1.7+1.5+2= 7
Рассчитываем зарплату: заработный фонд делим на общее число коэффициентов и умножаем на индивидуальный трудовой коэффициент.
В итоге имеем:
Зарплата директора — 10000/7×2= 2857,14 руб.
Зарплата менеджера — 10000/7×1.5= 2142,85 руб. Аналогично всем сотрудникам.
Иногда предприятие практикует плавающие оклады, при котором руководитель постоянно меняет коэффициенты, в зависимости от выполненной работы.
Одним из видов бестарифной системы является контрактная форма оплаты, где в трудовом договоре предусмотрена заранее обговоренная и согласована сумма выплат за определенный объем работы.
Бонусная или комиссионная система оплаты труда
Подразумевает проценты от продаж, сделок и прочих операций. Чем больший доход работник приносит предприятию, тем больше он получает. Если за месяц сотрудник компании ничего не продал, значит останется без зарплаты.
Как рассчитать НДФЛ
Также:
- 35% платят за выигрыши, призы и прочие вознаграждения, превышающие 4 тыс.руб.
- 9% платят граждане РФ за дивиденды от прибыли.
У физических лиц для которых предусмотрен НДФЛ 13% есть возможность несколько уменьшить налог, с помощью так званных налоговых вычет.
Например, если зарплата 40 000 руб, а вычет 1 400, то налог изымается только из 38 600 руб.
Налоговые вычеты
Стандартные
На 3000 руб. в месяц налог уменьшается у:
- Лиц эвакуированных с ЧАЕС, «Маяк» или получивших заболевание и инвалидность на этих предприятиях.
- Участников испытания ядерного оружия до 1963 года.
- Военнослужащих, получивших инвалидность, в следствии исполнения своих обязанностей на службе.
На 500 руб. у:
- Героев РФ, СССР, и награжденных орденом славы всех степеней.
- Лиц пребывавших в концлагерях, блокаде Ленинграда 1942-44гг.
- Инвалидов 1 и 2 групп, и инвалидов с детства.
- Участников военных действий.
- Доноров косного мозга
- Родственников погибших военнослужащих.
Ежемесячные вычеты на детей:
- Первый и второй ребенок – 1400 руб.
- Третий и следующие дети – 3000 руб.
- Дети инвалиды – 12 000 руб.
- Приемные и находящиеся на попечительстве дети – 6000 руб.
Социальные
Ежемесячный налог уменьшается на:
- Сумму благотворительных средств, перечисляемых налогоплательщиком, но не больше 25% от его дохода.
- Сумму оплаты за учебу в государственных учебных заведениях, не больше 12 000 в год.
- Сумму, потраченную на лечение, не больше 12 000р. за год.
- Сумму пенсионных взносов, если они не касаются пенсионной госпрограммы.
Имущественные
- Вычеты положены при продаже недвижимости, иного имущества или доли в капитале.
- При покупке строительстве жилья, или приобретении земельного участка для постройки такового.
- При выкупе имущества для нужд города или государства.
Профессиональные
Определенные вычеты предусмотрены для:
- Индивидуальных предпринимателей и лиц, имеющих частную практику (нотариусы, юристы);
- Лиц выполняющих работы по гражданско-правовому договору.
- Граждан, создающих произведения искусства, новые изобретения.
Что ж, о зарплате сказано много, осталось привести наглядный пример.
Какой будет ежемесячная выплата Петрова, работающего на предприятии с простой повременной системой оплаты труда. Ставка Петрова 300 руб. в день. Он проработал 21 день. Считаем: 300×21=6 300. Если вычесть НДФЛ — 6 300 × 0.13 = 819, 6300 – 819 = 5481 руб.
Сегодня каждый может узнать о своей зарплате все: ставки, вычеты и текущие надбавки. Главное– честность и открытость работодателей и экономики в целом, тогда и цифры станут больше и уровень жизни лучше.
У нас на фирме раньше зарплату рассчитывали по принципу «кто, сколько сделал», а платили – «что-то много вышло — надо урезать». Все были не довольны. Удивлялись: неужели нельзя проще как-то рассчитывать зарплату. Потом пришел другой бухгалтер работать, и удалось убедить руководителя перейти на оплату в %% от выручки продавцам, и на оклад работников офиса и подсобников.
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