You will need
- calculator or program "1C: Salary and personnel".
If an employee works in a mode of incomplete working time reduced working day or week and he has a set salary, are accrued in proportion to time worked. To do this, divide the salary by the number of working hours established by article 91 of the labour code, which States that the working week is 40 hours. The resulting figure multiply it by actually worked the number of hours, add a prize, inducement or reward area ratio, deduct income tax and advance payments. The remaining figure is the amount you pay for the work in the current billing month.
If the employee has a set hourly rate, multiply it on the actual hours worked in payroll period. To the resulting figure add the premium area ratio, deduct income tax and advance payments. The remaining amount will be paid for the current working month.
If the employee receives wages from the definition of the count of the entire earned amount for the billing period. For the cost of one unit of output multiply by the number made in the billing period, add a prize, inducement or reward area ratio, if in your region it is charged. From the figures, subtract income tax and advance payments.
If you need to calculate average earnings for 12 months to pay for business trips, annual leave or compensation for unused vacation days, add up all the amounts earned during the period you held the income tax, divide by 12 and by 29.4. The result will be equal to the average daily earnings of an employee working in a mode of incomplete working hours.
For payment of temporary disability benefits add up all the earned amount in 24 months, divide by the number of calendar days in the calculation period, i.e. 730. Take into account only those amounts from which you withhold personal income tax. The result will be the average daily base amount for further calculation of sick pay depending on experience. When you experience more than 8 years spend the accrual of 100% of average earnings, from 5 to 8 years – 80%, up to 5 years – 60%.