How much is the salary? Calculation of additional wages. Analysis of minimum wages by year

Forbes magazine has published a new list of the country's highest paid people. As it turns out, it is quite possible to live well on a salary in our country even during a crisis. It all depends only on the size of this very salary.
10. Mikhail Kuzovlev - $9.5 million per year.
Former president of the Bank of Moscow, and now head of the board of Russian Capital bank. It is noteworthy that last year Mr. Kuzovlev received $17 million, almost twice as much as this year. The crisis, however, is it easy for anyone now?

9. Vladimir Yakunin - $11 million per year.
The former head of Russian Railways, who left his post in August of this year. Last year his salary was $15 million. This year he also had to “shrink.”

8. Ruben Aganbegyan - $11 million per year.
Chairman of the Board and General Director of Otkritie Holding OJSC. It is impossible to say whether Mr. Aganbegyan’s income increased or decreased, because he was not previously included in this list.

7. Mikhail Shamolin - $11.6 million per year.
President of AFK Sistema. A year ago, his income was $15 million.

6. German Gref - $13.5 million per year.
The head of Sberbank was also among those whose income decreased this year. Last year, he earned $16 million.

5. Ivan Streshinsky - $15 million per year.
Chairman of the Board of Directors of Metalloinvest and member of the Board of Directors of USM Holdings. Unlike previous members of the list, his income remained the same as last year.

4. Dmitry Razumov - $15 million per year.
General Director of the Onexim Group. His salary also remained unchanged compared to last year.

3. Igor Sechin - $17.5 million per year.
Head of Rosneft. Unfortunately, it is not possible to say how much Mr. Sechin’s income has decreased over the year. The fact is that Forbes assessed his previous remunerations, but did not have the right to publish them due to the lawsuit brought by Sechin against the editors. However, revenues for the year still decreased.

2. Andrey Kostin - $21 million per year.
The one who had the worst of it was Andrey Kostin, Chairman of the Board of VTB. Just a year ago his salary was $37 million, and now it’s a measly $21 million. How can you even live on that?

1. Alexey Miller - $27 million.
But Alexey Miller, Chairman of the Board of Gazprom, was luckier than anyone: he is the only one on this list whose income even increased at the end of the year. Last year he received $25 million, this year he received $27 million. Probably a bonus, or 13th salary. In any case, for the first time Mr. Miller topped the list of the highest paid top managers in Russia, this is a success.

Oddly enough, for some reason many people are sure that wages and salary are one and the same thing. Because of this, confusion often arises: the contract states one amount, but the person receives less in person. Why? Let's figure out how to calculate salary based on salary and what you need to know for this.

Why is salary different from salary?

First of all, you need to remember once and for all that these are two completely different concepts. The salary is what you will receive in the accounting department or on your card at the end of the month, and the salary is the amount specified in the contract, this is your salary, so to speak, in “dirty” form. Various bonuses, allowances, taxes and deductions are not taken into account here - this is, so to speak, a “zero rate”, from which all subsequent calculations are made. Therefore, it is very important to figure out how to calculate your salary yourself, what these calculations depend on and how to check their correctness.

The salary is a fixed amount, it is not affected by additional payments for harmfulness, nor the number of days actually worked, nor the amount and amount of taxes withheld. However, all these factors greatly influence the amount you will receive at the end of the month.

What you need to know to calculate your salary correctly

various coefficients can be applied to wages;
the employee may be awarded a bonus and other payments;
an employee may be fined for various violations;
the employee may have obligations to pay alimony or other payments;
an advance may be issued;
insurance contributions are paid by the employer, and income tax is paid by the employee;

All these, as well as some other factors, reduce or increase an employee’s wages, but do not in any way affect his salary. Nevertheless, you should definitely remember about them, otherwise significant errors may be made during the calculation.

Salary calculation

In general, for this you need to apply a very simple formula that includes only 2 points:

salary;
income tax rate.

Everything is very simple: wages are equal to the amount of salary minus income tax, which in the Russian Federation is 13%.

Example:

Citizen N has a salary of 38,000 rubles, this point is clearly written in his contract. Over the past month, he conscientiously worked all the required days, had no fines or penalties, but did not earn a bonus. Thus, at the end of the month N will receive:

38,000 - 13% = 38,000 - 4,940 = 33,060 rub.

Example:

The same citizen N of the 23 allotted working days actually went to work only 9 days, the rest he took at his own expense to travel to relatives. We count:

First you need to determine the average daily earnings of N, based on his salary: 38,000 / 23 = 1652.17 rubles.
Now let’s calculate the part of the salary that corresponds to the time actually worked: 1652.17 x 9 = 14,869.53 rubles.
Now let’s calculate the wages for 9 days worked: 14,869.53 - 13% = 12,936.49 rubles.

Calculation of wages when taking into account bonuses and allowances

However, in practice such calculations are very rare, so let's look at how to calculate wages based on salary if an employee receives, for example, a bonus of 15% of the salary and has a tax deduction for a child - 750 rubles. If we assume that the same citizen N worked 21 days in a month out of 24 possible, then under all the conditions described, the calculation will look like this:

43,700 / 24 x 21 = 38,237.50 rub. — salary for hours worked without deduction of personal income tax;
38,237.50 - 750 = 37,487.50 rub. — salary for actual time, taking into account tax deductions;
37,487.50 x 13% = 4873.375 - personal income tax, taking into account the use of deductions;
38,237.50 - 4873.375 = 33,364.13 - salary in hand.

How does the regional coefficient affect wages?

Sometimes you need to know how to calculate salary in conditions where, due to difficult climatic conditions, increased radiation or other harmful factors, an additional factor “for harmfulness” is added to the employee’s salary. This coefficient is also called regional, but it should not be confused with northern allowances for residents of the Far North. A similar coefficient is used in Udmurtia, Bashkortostan, Perm, Chelyabinsk, Vologda, Kurgan and other regions. The size of the coefficient is established by the Government of the Russian Federation separately for each region.

Example:

Still the same citizen N, with a salary of 38,000 rubles. and a bonus of 15%, worked all the days in good faith, does not have a tax benefit. The coefficient for the region where our citizen N lives is 1.8. It should be used like this:

38,000 + 5,700 = 43,700 - salary + bonus;
43,700 x 1.8 = 78,660 - salary taking into account the coefficient;
78,660 - 13% = 68,434.2 rubles. - salary for payment.

How to check the accuracy of calculations

Labor legislation clearly states that the employee must be informed of all required allowances and deductions made from his salary. In order to comply with legal requirements, enterprises usually issue pay slips that clearly state how exactly the amount that you will see in your wallet or card at the end of the month was obtained.

Now you know exactly how to calculate salary based on salary, and you can independently check the accuracy of the calculations made by the employer. If you do not understand where this or that amount came from, or your calculations do not agree with those you see on the received sheet, do not hesitate to contact the accounting department for clarification - they are obliged to explain everything to you. Perhaps you forgot to take into account some parameter. To correctly calculate your salary, you need to know exactly about all the deductions and allowances that apply specifically to you.

Salary is remuneration for the employee’s work. When carrying out some work, a person necessarily counts on money for the time and physical resources expended. At the same time, wages should not be less than the subsistence minimum, which is guaranteed to Russian citizens by the Constitution of the Russian Federation.

When applying for a job, you need to know all the details regarding this topic so as not to be deceived and receive everything that the employee is legally entitled to.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant on the right or call free consultation:

Concept of Labor Law

Wages (wages) on the territory of the Russian Federation are regulated by a number of laws and legislative acts:

Constitution of the Russian Federation.
Labor Code of the Russian Federation.
Separately adopted laws.

For example, the law N 272-FZ“On amendments to certain legislative acts of the Russian Federation on issues of increasing the responsibility of employers for violations of the law in terms of remuneration.”

The legal framework on this issue makes it possible to determine the minimum wage, terms of payment of wages, a system of material incentives and penalties, punitive measures for the employer’s failure to timely fulfill its obligations to pay monetary compensation to employees, etc.

Elements of wages

Salary consists of three elements:

fixed part;

The fixed part is, which will be discussed below.

variable part;

Varies depending on the actions of the individual employee, the type of business, or even geographic location. For example, residents of the northern regions receive allowance for harsh living conditions. In this case, the variable part each month will be some share of the salary, depending on the specific region: from 15 to 100%.

additional payments.

Additional payments may be associated with production features, seasonality, or the employee’s performance of work, not specified in his employment contract.

For example, employees of some enterprises receive cash payments to pay for food. Covering the cost of travel to the vacation destination will also be an additional payment, since it rarely occurs.

Differences from salary

Salary is the so-called base from which the main calculations will be made when paying wages.

Firstly, based on the salary, tax deductions come first. Secondly, in case of processing, corresponding increases are accrued. Monetary fines for damage to property or other penalties may also be deducted, and bonuses and incentives may be added.

What the employee will receive in the end, in your hands - this is the salary. She might be like above salary and below. Often the salary is stipulated for a certain amount of hours, but during the course of work the employee can exceed this at the request of his superiors, doing overtime work.

Read our article on how overtime work is paid.

The salary is strictly regulated by the legislation of the Russian Federation.

It must be specified when drawing up an employment contract with an employee and is a fixed value. The salary is an estimated amount and is not stated anywhere in advance.

In this case, the employee should carefully monitor its size. Sometimes an employer may write off damage to equipment or materials as a deduction of an employee’s wages, although in fact the employee himself was not to blame for this (directly or indirectly). For some reason, the employer decided to write off the damage specifically as salary.

This is a gross violation, for which the employer can be sue.

A striking example is the work of counselors at a summer camp, who are financially responsible for the safety of property on the premises. Sometimes the administration does not conduct a thorough check after the previous shift has left, and therefore some breakdowns are withheld from the salaries of newly arrived teachers.

The employee has the right to know exactly what deductions were made from his wages.

The employment contract must necessarily indicate the employee’s salary, the system for calculating and increasing it.

Salary may be calculated depending on the wage system. It happens:

tariff (when the employer can evaluate the employee’s work results depending on the time and the agreed production rate);
tariff-free (salaries depend on the final profit of the entire enterprise);
mixed (the total profit of the enterprise and the contribution of an individual employee to it are taken into account).

In Russia, it is usually customary to take into account the tariff system, or rather its time-based system. At the same time, the qualifications and experience of the employee are taken into account, which should be indicated in.

Please remember that this document only the fixed salary is indicated employee, while the final salary may differ either down or up.

Sometimes employers specify a mixed payment system in the contract, which is especially important for the sales sector, when a talented specialist can earn several times his salary as a result of his work.

What is a rate?

The wage rate is a fixed amount that is calculated when paying an employee's salary per unit of time.

The “bet” is written in and usually equal to one.

It is not affected by the employee’s qualification level, length of service, education or age, whereas these factors are fundamental for determining salary.

But these two concepts also have something in common: both quantities cannot be less than the minimum amount specified by the state, which is regulated by Article 133 of the Labor Code of the Russian Federation.

What functions does wages perform?

Salary has the following functions:

Organization of wages and forms

The organization of remuneration represents all activities that should reward an employee for his work.

This takes into account the number of hours spent or the final result, as well as the quality of work. The organization of wages in Russia is influenced by:

wage system;
form of payment;
labor rationing.

The payment system has already been mentioned above: the company chooses what is closer to its structure and type of production. It is beneficial for small enterprises to make calculations based on a tariff-free system in order to motivate all employees to effectively carry out their work activities. Large companies resort more often to the tariff system.

Labor rationing is clearly calculated system, which allows you to determine the necessary time costs to perform a particular type of activity. For example, how much time is spent on manufacturing one part, how many parts can be reproduced per hour by one employee, etc.

In this case, it is important to take into account the conditions, including logistical ones, of a particular enterprise. If we are talking about office work, then the calculation is made for the result of intellectual activity, which must also be measurable.

The form of payment can be time-based, piece-rate, or mixed.

Time-based represents payments calculated in accordance with the employee’s time spent. The salary is based on special tariff scales, which take into account the level of qualifications of individual employees and the amount of salary depending on the position and profession.

Piece payment is based on a specific result of the work. This form of salary is often found in the field of trade and in various sales at the corporate level, when the employer needs to encourage the employee to perform his duties as efficiently as possible.

It is often resorted to when temporary employees are hired to carry out small work (car repairs, conducting educational trainings, etc.). It may be more profitable for the authorities pay for the work itself than the number of hours spent on it.

The mixed remuneration system includes characteristics of two other types simultaneously.

Watch the video on how to negotiate salary during an interview:

Payroll calculation is a painstaking and responsible task. Wanting to control their income, many workers do not know how to correctly calculate their salaries on their own. Let's take a comprehensive look at this topic.

To calculate your salary based on your salary, you can use the online calculator below.

Monthly salary:

Working days per month:

Number of days worked:

The monthly salary minus personal income tax will be:
rub.

To make payroll calculations, you will need individual data. For the calculation, two categories of numbers are needed:

Amounts to be accrued.

For the calculation you will need the following data:

Monthly salary amount or rate. Salaries are calculated using two methods: time-based and piece-rate. Time-based earnings depend on the amount of time spent at work and are not related to the volume of work performed. In this case, it does not matter how much a person did in a day, the main thing is that he is at work. His presence or absence is noted on the work sheet, according to which payment is made. Piecework wages, on the contrary, are aimed at producing volumes of work or products.
The amount of bonuses received for length of service, professional excellence, etc.
Amount, if any.
Other allowances.

All available data is added, resulting in “dirty” income.

Next, you need to calculate the deductions that will be made. Deductions are calculated as follows: initially, . is deducted from “dirty” income. For most citizens it is 13%. If an employee earns less than 40 thousand rubles, then he is entitled to a tax deduction of 400 rubles. It is necessary to take into account that there are categories that, although subject to the same personal income tax interest rate, have significant concessions in the form of additional deductions. For example, those who have minor children and whose income is less than 280 thousand will receive a deduction of one thousand rubles for each minor.

These conditions are extended for those children who enter full-time education.

The amount received after withholding personal income tax is the amount of salary that this employee is entitled to for the month, but he probably will not receive this amount in his hands. This is because the following items will be deducted from net income:

Advance. According to the legislation of the Russian Federation, all employers are required to make transfers twice a month. As a rule, it is fixed and changes only with an increase in salary.
Amount of alimony payments.
The amount of deductions for repayment of loans, loans, installments.
Compensation for material damage caused to the enterprise.
Refund of amounts incorrectly credited last month.

If an employee has a sick leave certificate for a month, they are calculated based on the average. The average monthly salary is calculated on the basis of income for the last 12 months worked; if the employee has been working for less than a year in the organization, then it is calculated based on the period worked.

Payroll formula

Even a person who has neither economics nor accounting education will not be difficult to understand how the salary calculation formula is applied. It's quite simple:

Take salary or.
Add to it all the required allowances.
Subtract personal income tax from the amount received.
Take away all due deductions.

Such a simple method in practice can turn out to be quite problematic, because nuances are important when calculating salaries. Here it is impossible to roughly estimate the payment of wages, but it is important to calculate everything down to the penny.

So, for employees who have a fixed salary, you can use the following formula, with its help you will understand how to calculate salary based on salary:

((Salary + additional payment + bonus) - tax deduction) - 13% personal income tax = salary

If you worked for less than a full month, then you need to calculate how much salary will be paid, because all other payments are calculated from this amount.

To do this you need to know how:

Salary / for the number of working days in this month.
The amount received in rubles will express the average daily payment in a particular month.
The resulting amount is multiplied by the number of days actually worked. As a result, we receive not only the amount of salary due for payment, but also the figure from which subsequent additional payments will be calculated.

Quantity .
Interest rate.

According to generally accepted Russian standards, the bonus for length of service has the following percentages:

10% for those who have worked for more than one year but less than five years.
15% if the experience is from five to ten years.
20%, if you have ten to fifteen years of experience.
30% for all those who have worked for more than fifteen years.

The remaining surcharges will be divided into percentage and fixed. However, regardless of this, they are calculated in the same way. If the delivery amount is fixed, but the full month has not been completed, the additional payment amount must also be divided by the number of working days. The result obtained is multiplied by the actual time worked.

The situation with piecework payment is a little more complicated. Here the employee must clearly know what the price of the volume of work performed or the product produced is.

If, for example, for each kilogram of nails produced a person is paid an amount of X, then he must do the following step by step:

Find out the exact volume of products produced per month.
Multiply the resulting quantity by the set rate - we get Y.
Multiply the resulting amount Y by the bonus percentage (P).
Multiply the number Y by the percentage for length of service (B).
U + P + V = ZP

Payroll calculation taking into account the regional coefficient

Individual regions of the Russian Federation have their own established regional coefficient. There may be several of them in one region, because the coefficient is assigned by region.

The established coefficients range from 1.15 to 2.0.

The lowest rates occur in the most convenient areas for living. The highest rates, on the contrary, occur in those areas where climatic and other conditions are considered the most unfavorable.

This measure is aimed at increasing wages in order to prevent population outflow. When establishing the coefficient, climatic conditions are taken into account, as well as other indicators that affect the standard of living and human satisfaction.

The lowest rates are in the following areas:

Vologda.
Perm.
Sverdlovskaya.
Orenburgskaya.
Chelyabinsk.
Kurganskaya.

The same amount will be paid extra in Udmurtia and Bashkortostan.

The highest rates are in these lands:

Kamchatka.
Sakhalin region.
Chukotka and the regions that surround it.
Kuril Islands.
Yakutia.
Lands adjacent to the Arctic Ocean.

Calculating wages based on salary in the presence of a regional coefficient is quite simple. It is necessary to multiply the dirty amount of income, that is, the amount that is available before deduction of personal income tax, by the required figure. If we are talking about an area with a coefficient of 2.0, then everything earned is doubled, which means salary, bonus, and salary supplements. Only those amounts that are paid one-time are not subject to doubling, for example, financial assistance, travel allowances and other payments of a one-time nature.

The coefficient is calculated and paid along with the salary. It cannot be paid separately from it, as a bonus or incentive.

Payroll examples

Before we start looking at specific examples, it is necessary to summarize everything that has been said above:

The procedure for calculating earnings is always the same - all payments are added separately and all amounts to be deducted are also separately. The difference between these amounts is the net income that the employer is obliged to pay.
Salaries, rates, bonuses, allowances are all prescribed in local regulatory documents. Everything that is not specified there can be paid only by the good will of the employer.
The regional coefficient is adopted at the state level. It must be applied to each employee without exception and calculated according to the legal amount.
Personal income tax for all individuals is 13%.

Here are examples of salary calculations.

Let's start with the simplest example: an employee has a salary of 22,000 rubles. He has no other allowances. But over the past month he worked only 19 days instead of 23. In addition, he was given an advance of 7,000 rubles. It is necessary to calculate how much to accrue to his salary.

22,000/23 = 956.52 rubles. in one working day.
956.52*19 = 18173.88 rub.
18173.88 – 400 (the amount of the required deduction) = 17773.88 rubles.
17773.88*0.13 = 2310.6 – personal income tax amount.
17773.88 – 2310.6 = 15463.28 rubles. net salary.
15463.88 – 7000 advance = 8463.88 rubles. will be issued on the card.

Let's take a more complex example: an employee has a salary of 28,000 rubles, he has worked at this enterprise for 6.5 years, therefore he receives an additional payment for length of service in the amount of 15% of his salary. In addition, this month he will receive a bonus of 25% of his salary. But he will have to pay child support for two children, and besides, he took an advance of 20,000 rubles. Let's take into account the fact that he lives in Kamchatka and has an increasing coefficient of 2.0.

Let's calculate the length of service, it is calculated from the salary 28,000 * 15% = 32,200 rubles.
Let's calculate the premium 32200*25% = 40250 rubles.
40250*2.0= 80500 rub.
80500-400 tax deduction = 80100.
80100*0.13= 10413 personal income tax.
80100-10413= 69687 rub.
69687 * 0.33 alimony for two children = 22996.71 rubles.
69687-22996.71= 46690.29 rub.
46690.29-20000= 26690.29 rub. for issuance on the card.

HeadHunter asked 10 thousand working residents of Russia what wage they consider worthy. It turned out that the average salary is only 53% of the worthy remuneration for work, according to those surveyed.

Only 9% of respondents admitted that they consider their salary worthy. 22% of respondents called it “normal”. Another 69% of workers do not consider their current pay as decent.

Workers from the Southern, North Caucasus and Central Federal Districts are most dissatisfied with it, and the Moscow region and the Northwestern Federal District showed the highest level of satisfaction with monthly income.

It is worth adding that the highest salary offered now is in Moscow and the region - 58 thousand rubles, and the lowest in the Central Federal District, not counting Moscow and the region - 28 thousand.

HeadHunter analysts asked respondents to indicate the amount of salary that, in their opinion, would be worthy. In general, in Russia the salary in . At the same time, in Moscow, a decent salary, according to respondents, is , in St. Petersburg and the region - . In third place is the Far Eastern Federal District, its working residents consider a decent salary of at least 69 thousand rubles.

The most modest expectations in the Northwestern Federal District (excluding St. Petersburg and the region) are 43 thousand rubles. And the largest gap between decent wages and the regional average was in the Volga Federal District: the difference between them was more than 100%.

“A decent salary is a rather vague concept,” explained Maria Ignatova, head of the HeadHunter Research Service. - For some, this is income that allows them to satisfy any needs without restrictions. In this case, the worthy salary will be the one that does not end at the end of the month, when any desire that arises can be realized without delay, since the money is always on hand. But for some, this is a salary that simply allows them to live normally, pay for food, loans, and kindergarten. People rarely think about any savings. They live according to the principle of “here and now.”