The procedure for correctly calculating the hourly tariff rate. How to calculate hourly tariff rate How to calculate daily tariff rate from salary

It is most convenient to pay for the work of an employee who has a summarized recording of working time based on the tariff rate established per hour of work. The fact is that working time when developing a shift schedule is usually measured in hours. Therefore, it is most logical to determine how much an employee is entitled to for an hour of work.

Read also Summarized accounting: how to calculate standard working hours

In this case, you can calculate the employee’s salary using the formula:

It remains to calculate tariff rate hours.

The easiest way is to set it once in a fixed amount and indicate the amount in the salary regulations. Then the rate will depend on the position and qualifications of the employee. For example, there is one rate for the manager, another for the seller, a third for the cashier, etc.

However, in many organizations salaries are set for employees. And changing the wage system is not so easy. But this is not necessary. Knowing the salary, you can calculate the hourly rate by calculation. We offer two calculation options to choose from. Each of them has its own pros and cons.

Option 1

Calculation of the hourly rate based on the standard working hours per month. You can take the standard number of hours for a specific calendar month from the production calendar. The hourly tariff rate in this case is calculated as follows:

An example of calculating wages based on standard working hours in a calendar month

Security guard E. Sviridov has a monthly salary of 25,000 rubles. According to the shift schedule, in February 2013, Sviridov worked 158 hours, and in March - 160 hours.

The standard working hours according to the production calendar in February and March is 159 hours each. This means that the hourly rate in both February and March is 157.23 rubles/hour (25,000 rubles: 159 hours). Thus, for February Sviridov needs to be credited 24,842.34 rubles. (157.23 rubles/hour × 158 hours), and for March - 25,156.8 rubles. (RUB 157.23/hour × 160 hours).

This option for calculating the hourly rate is quite simple. But it has a significant drawback. The tariff rate depends on standard working hours. Moreover, their number in one month may differ significantly from the number in another. And the fewer working hours, the higher the rate will be. That is, an employee will work less in one month according to the standard, but will receive a higher salary than in the month in which he will have to work more.

Option 2

The hourly rate is calculated based on the average monthly number of working hours for the year. The tariff rate is calculated using the formula:

An example of calculating an hourly rate from the average monthly working hours for the year

In relation to the storekeeper N. Kulikov, summarized accounting is maintained with an accounting period of a quarter. He has a monthly salary of 23,000 rubles. In January 2014, according to the shift schedule, he worked 130 hours, in February - 160 hours, and in March - 150 hours.

The standard working time for 2014 is 1970 hours. The tariff rate per hour is 140.1 rubles/hour. Using this rate, the accountant must calculate salaries in the following amounts:

in January - 18,213 rubles. (140.1 rub./hour × 130 hours);
in February - 22,416 rubles. (140.1 rub./hour × 160 hours);
in March - 21,015 rubles. (140.1 rub./hour × 150 hours).

At first glance, the calculation seems more complicated than in the previous version. But that's not true. In the first case, the rate based on the standard working hours in a calendar month has to be calculated monthly. In this case, it is enough to define it once, and it will remain unchanged throughout the entire calendar year. As a result, the employee's salary will depend only on the number of hours worked.

Please note: whichever option you choose, it must be reflected in the salary regulations.

Remuneration system ensured by standards Russian legislation, designed to provide protection labor rights employee.

If applicable tariff form payment, then one of its guarantees is a rate that allows for a certain minimum remuneration for labor.

How to calculate an employee’s salary if a tariff rate is set for him?

The term tariff rate denotes the amount of cash payment that is due to the employee in accordance with his level of qualification and the degree of difficulty of his work for performing it labor responsibilities in a certain unit of time.

It is not used in all remuneration systems, but only in tariff ones. Russian labor legislation provides for the fixed rate of pay in the employment contract.

This concept is not always identical to the concept of wages. The salary may also include various bonuses and payments.

The tariff rate is is the original parameter, depending on which the employee’s monetary remuneration is calculated.

Depending on the period for which a fixed payment is provided, there are three types of tariff:

day;
monthly.

Such a remuneration system is typical mainly for large organizations, where important role plays a unified template for rewarding employees and achieving certain planned targets.

In each private company its own tariff schedule is established, and for budgetary organizations there is a Unified tariff schedule established by the state.

The advantages of such a remuneration system include:

constant indexation of salary in accordance with the indexation of the minimum wage;
taking into account the employee’s qualifications;
accounting for difficult or harmful conditions labor;
equality in payments to employees with the same qualifications and the same working conditions.

But the tariff system is not without a number of disadvantages:

When calculating wages, it is not the quality of the work performed that is of paramount importance, but the qualifications of the employees;
when forming the wage fund, the main thing for the manager will be to comply with the requirements of legal norms and the tariff schedule;
a large profit of an enterprise may have a very weak effect on the level of income of employees;
The personal contribution of each employee to the common cause may be different, and with such a system it is more difficult to take into account.

How to calculate your salary based on an hourly rate?

For calculating a standard monthly salary, the hourly wage rate is not of particular interest, unless the company employs hourly employees or has a shift work schedule.

However, every accountant should be able to calculate it to determine payment for part-time or overtime work.

Formulas

To calculate the hourly rate based on the official salary, there is the following formula:

Formula:

C = O/H, Where:

C – hourly tariff rate;
ABOUT - official salary according to staffing schedule and conditions employment contract;
H – the number of working hours in the month for which the salary is calculated.

Formula:

O = S * H, Where:

О – the required official salary or other payment;
C – hourly tariff rate;
H – the number of working hours in a month or other period for which the salary or other payment is calculated.

In some cases, to reward employees for success in qualitative or quantitative indicators of work, a bonus may be provided, which will be added to the salary. The calculation will be like this:

Formula:

Z = S * H + P, Where:

Z – employee’s salary;
C – hourly tariff rate;
H – the number of working hours in the month for which wages are calculated;
P – bonus.

Read also:

Examples

Example 1.

Initial data:

Let's assume that the employee's salary is in accordance with staffing table is 22,000, and he worked 160 hours for the current month. Let's calculate the hourly tariff rate.

Calculation:

22 000 / 160 = 137,5.

Example 2.

Initial data:

Let us assume that the enterprise has established an hourly wage of 152 rubles for a certain category of workers.

One of the employees worked 140 hours in a month.

Based on these data, we calculate his monthly salary.

Calculation:

152 * 140 = 21,280 – the required salary for the employee.

Example 3.

Initial data:

Let’s assume that an accountant is calculating the salary of an employee whose hourly wage is set at 108 rubles.

Please tell me what is the correct hourly tariff rate to apply: 1 - calculated monthly by dividing the monthly tariff rate by the number of working hours in a given month (i.e. it is necessary to re-read it monthly with a 40-hour work week April = 5554/175 = 31.74 ; May = 5554/151 = 36.78) or 2 - the average annual hourly tariff rate calculated by dividing the monthly tariff rate by the average monthly number of working hours per year. (we have a 40-hour work week, which means the average monthly number of working hours in 2014 = 1970/12 = 164, tariff rate = 5554/164 = 33.87 - it will be valid all year). The procedure for calculating the hourly tariff rate for this enterprise not specified in the collective agreement and regional industry agreement.

Knowing the salary, you can calculate the hourly rate by calculation. There are two calculation options:

Option No. 1: calculating the hourly rate based on the standard working hours per month.

This option for calculating the hourly rate is quite simple. And this is certainly its advantage. However, there is also a significant drawback. The tariff rate depends on standard working hours. Moreover, their number in one month may differ significantly from the number in another. And the fewer working hours, the higher the rate will be. That is, an employee will work less in one month according to the standard, but will receive a higher salary than in the month in which he will have to work more.

Option No. 2: calculating the hourly rate based on the average monthly number of working hours for the year.

At first glance, the calculation seems more complicated than in the previous version. However, it is not. In the first case, the rate based on the standard working hours in a calendar month has to be calculated monthly. In this case, it is enough to define it once. And it will remain unchanged throughout the calendar year. As a result, the employee’s salary will depend only on the number of hours worked.

Thus, you can set the hourly rate for employees for whom summarized working hours are kept in a fixed amount or calculate it based on the salary using one of the proposed methods. Whatever option you choose, it must be reflected in the salary regulations.

The rationale for this position is given below in the materials of the Glavbukh System

Article: Five questions about summarized working time recording

N.A. Kulyukina, expert of the magazine “Simplified”

Question No. 4 What are the rules for determining the hourly rate?

It is most convenient to pay for the work of an employee who has a summarized recording of working hours based on the tariff rate established per hour of work.* The fact is that when developing a shift schedule, work time is usually measured in hours. Therefore, it is most logical to determine how much an employee is entitled to for an hour of work. Then you can calculate the employee’s salary using the formula:

All that remains is a small matter - in fact, calculating the hourly tariff rate. Of course, the easiest way is to set it once in a fixed amount and indicate the amount in an internal document of the organization, for example, in a regulation on remuneration. In this case, the rate depends on the position and qualifications of the employee. That is, there will be one rate for the manager, another for the seller, a third for the cashier, etc.

However, in many organizations salaries are set for employees. And changing the wage system is not so easy. However, this is not necessary. Knowing the salary amount, you can calculate the hourly rate by calculation.* We offer you a choice of two calculation options. Each of them has its own pros and cons.

Option No. 1: calculating the hourly rate based on the standard working hours per month. You can take the standard number of hours for a specific calendar month from the production calendar. The hourly tariff rate in this case is calculated as follows:

Example 2. Calculation of wages based on standard working hours in a calendar month

R.P. Sviridov works as a security guard at Karapuz LLC, which uses the simplified tax system. A summary record of working time is kept in relation to him. He has a monthly salary of 25,000 rubles. According to the shift schedule in August 2013, R.P. Sviridov worked 180 hours, and in September - 163 hours. What amount of salary is he entitled to for these months, if the hourly rate in the organization is calculated from the standard working hours in a calendar month?

The standard working hours according to the production calendar in August is 184 hours, and in September - 160 hours. This means that the hourly rate in August is 135.87 rubles/hour (25,000 rubles: 184 hours), and in September - 156.25 rubles/hour (25,000 rubles: 160 hours). Thus, for August R.P. Sviridov needs to be credited 24,456.6 rubles. (135.87 rubles/hour? 180 hours), and for September - 25,468.75 rubles. (RUB 156.25/hour? 163 hours).

Option No. 2: calculating the hourly rate based on the average monthly number of working hours for the year. The tariff rate in this case is calculated using the formula:

The norm of working time in hours for the year can again be found out from the production calendar.

Example 3. Calculation of the hourly rate from the average monthly working hours for the year

O.E. Kulikov works as a storekeeper at PromTorg LLC, which uses the simplified tax system. In relation to it, a summarized recording of working time is maintained with a quarterly accounting period. The hourly rate in an organization is calculated from the average monthly number of working hours for the year. The storekeeper has a monthly salary of 23,000 rubles. In July 2013, according to the shift schedule, he worked 170 hours, in August - 192 hours, and in September - 158 hours. In what amount should the accountant accrue his salary for the accounting period?

The standard working time for 2013 is 1986 hours. The tariff rate per hour is 138.97 rubles/hour. Using this rate, the accountant must calculate salaries in the following amounts:

In July - 23,624.9 rubles. (138.97 rub./hour? 170 hours);

In August - 26,682.24 rubles. (RUB 138.97/hour? 192 hours);

In September - 21,957.26 rubles. (RUB 138.97/hour? 158 hours).

So, you can set the hourly rate for employees for whom summarized working hours are kept as a fixed amount or calculate it based on the salary using one of the proposed methods. Whatever option you choose, it must be reflected in the salary regulations.*

For reference

The wage regulations must reflect the chosen option for calculating the hourly rate for employees.

Sincerely,

Maria Machaikina, expert of the BSS "System Glavbukh".

Answer approved by Alexander Rodionov,

deputy chief Hotline BSS "System Glavbukh".

For workers of different categories, wages are differentiated using a tariff system. Its definition and procedure for use are given by Art. 143 Labor Code of the Russian Federation. In practice, this form of payment combines rules and regulations, according to which any position in the organization has a tariff rate (salary). Its value is influenced by severity, complexity, intensity and other working conditions. In this article we will look at what is included in the tariff form of remuneration of workers.

Key components of the tariff system of remuneration

The tariff system is the most common payment model. She shares this:

Time-based tariff system - the actual time worked by a person is taken into account.
Piece-rate tariff system - it takes into account how much the employee produced (rendered services).

The elements of this system include tariff indicators:

Grid;
Discharges;
Odds;
Rates;

The tariff schedule is a scale that connects categories with coefficients. For example, for state employees, tariffs for 18 categories are applied. The size of the tariff and earnings is influenced by the qualifications and complexity of the work. The calculation base is considered to be the first category rate. It sets the salary for the reporting period.

ETKS - unified tariff-qualification and EKS - unified directory of administration positions were created for tariff classification and rank division of personnel. They describe what education and experience an employee should have, his knowledge, skills, and nature of work. Today, employers can use professional standards that meet the requirements of the labor market.

How are tariffs set for paying employees?

Personnel performing basic operations are assigned category I. It increases with the growth of the worker’s professionalism.

The tariff rate is fixed local acts organizations, regulations, agreements, collective agreements. The established payment system for work must fully comply with the Labor Code of the Russian Federation, and the established rates must comply with the norms of ETKS, EKS, professional standards, and also not contradict state guarantees.

According to Rostrud Letter No. 1111-6-1 dated April 27, 2011, official bodies recommend establishing equal salaries for positions of the same name in the state.

Work of equal value should be paid equally ( Art. 22 Labor Code of the Russian Federation). Other payments in excess of the tariff: allowances, incentives and others may vary among employees depending on the following points ( Art. 132 Labor Code of the Russian Federation):

Qualifications;
Difficulties of activity;
Amount of labor costs;
Quality of work.

Employee earnings also increase by the coefficients indicated in the table.

The specified coefficients are determined by the authorities state power by industry and separate areas of organizations.

Example #1. Payroll calculation according to the tariff system of remuneration

Accounting employee M.P. Chernygova earnings are calculated based on the daily tariff rate: 1,200 rubles/day. In addition, she is entitled to a bonus of 2,500 rubles per month. She works for Far East with an increasing factor of 1.5. In August 2016, she worked 18 days out of 22 as scheduled, and was on sick leave for 4 days, the amount of which amounted to 4,054 rubles.

The employee’s earnings for August are equal to: ((1,200*18)+(2,500/22*18))*1.5+4,054=(21,600+2,045.45)*1.5+4,054= 39,522 ,18 rub.

Time-based wage system

Earnings depend on the skill of the employee and the time he works. The system is implemented when labor is not standardized and it is difficult to take into account the number of actions performed by a person. Often time-based payments are used to pay administrative and management personnel (AUP), support, service personnel and part-time workers.

Earnings for simple time work are calculated by multiplying the rate by the time spent on work. If not the entire calculation period has been worked out, the interval actually worked is taken into account.

Salary = Hourly rate x Hours worked

The bonus form, in addition to the time spent on work, implies taking into account the quality and quantity of duties performed. Based on this, the employee is entitled to a bonus: a fixed amount or a percentage of the base in accordance with the collective agreement, regulations and order.

Salary = Hourly rate x Hours worked + Bonus

Salary (option No. 2) = (Hourly rate x Volume of hours worked) * Bonus percentage

If results are unsatisfactory labor activity the employer has the right not to give bonuses to the employee.

Example #2. Payroll calculation according to the temporary wage system

Employee of Mayak LLC, painter N.N. Vasiliev. The tariff rate assigned is 155 rubles/hour. In July of this year, he worked 176 hours (22 days * 8 hours). The organization provides bonuses for employees of this position in the amount of 3,500 rubles. monthly.

Vasiliev’s earnings for July 2016 will be: 155 * 176 + 3,500 = 30,780 rubles.

Piece rate form of remuneration

With this form of payment to staff depends on the final result of work, taking into account the quality of services provided or finished products. Such a system gives a person an incentive to increase productivity and provide good quality your work.

The amount of earnings is determined at piece rates per unit of production or operation. The transaction is practiced by organizations that can clearly record the quality and volume of goods produced or actions performed.

An organization can make payments for work results individually or collectively, for example, to a team of employees. Depending on the method of calculating wages, the transaction is divided into several types:

Direct - at fixed prices;
Premium - premiums are applied for processing and on other grounds;
Progressive - prices increase when production exceeds the norm;
Indirect - earnings directly depend on the result of labor;
Accord - a deadline and payment are established for the entire volume of work.

This form is based on clear rates and takes into account ongoing circumstances. It is ideal for remuneration according to plan: for completing a specific amount of work.

It has some disadvantages. Employees who constantly receive official salaries do not strive to increase the intensity and efficiency of their work, to do manufacturing process more optimal and rational.

Additional financial compensation for employees is simply necessary. This will stimulate initiative and a creative approach to fulfilling your duties.

By paying allowances and bonuses to employees who show best results, the leader ultimately wins. Production begins to actively develop.

Compliance with several simple rules will have a positive impact on the economy of the organization, in terms of wages at the tariff:

Arouse workers' interest in the wage system;
Payment for identical work is equivalent;
Divide rates not only depending on the skill of the staff, but also on the results, complexity, and intensity of the activity;
Create interest in replenishing the workforce;
Provide bonuses and salary increases to highly qualified specialists who show significant results for production;
Raise prices for work performed above standards.

Tariffs in the budget

The wage system in the budget is established by a collective agreement, agreements, and other local acts. They must comply with the laws of the Russian Federation.

Payment in the budget until December 2008 was carried out according to the UTS - a unified tariff schedule. She acted on the basis of Resolution No. 785 of October 14, 1992.

continuation:

Each employee, according to the UTS, has his own pay ratio.

The salary (tariff) of the first category must be equal to or exceed the minimum wage (see →). The maximum size of this indicator is unlimited and depends solely on the employer’s finances.

The rates for personnel of the highest ranks are equal to the product of the level 1 rate and the skill coefficient.

Now work is paid in a new way (NSOT), this is enshrined in Resolution No. 583 of 08/05/2008. The principle of payment to public sector employees is based on data from the ETKS and EKS, state guarantees, lists of additional payments and incentives.

The size of the rates is determined in a new way by the manager, taking into account the skill of the employee, the complexity and significance of his work. The amount of earnings excluding additional payments under the NSOT should not be lower than the indicators established in the UTS for similar work.

Additional payments in the tariff system

Additional payments are used to compensate the employee for any losses in salary caused by reasons beyond his control. Bonuses encourage workers to increase their professional quality and skills.

Some above-tariff payments are fixed in the internal documents of the organization, while others are mandatory and guaranteed by law. For example, payments for an academic degree, northern payments, for movement along a mine shaft, etc. Additional payments can be established by agreement of the parties and enshrined in the employment agreement.

Additional payments can be divided as follows:

According to Art. 191 of the Labor Code of the Russian Federation, the employer has the right to independently establish the types of incentives for employees for the successes they have achieved. Additional payments are fixed in the collective agreement, charter, and regulations on discipline. Labor bonuses are stimulating and depend on business qualities specific employee.

Answers to pressing questions

Question No. 1. How are vacations and sick leave paid under the tariff system?

Organizations using this system “keep up” with the Labor Code of the Russian Federation and provide employees with the entire social package.

Question No. 2. What does equality between the rate of a 1st category employee and the minimum wage lead to?

At the same time, the organization must change tariff schedule with an increase in the minimum wage. This leads to an increase in staff salaries. As a result, employees form the opinion that wages depend not on the results of work, but on the rate of inflation and policies regarding the size of the minimum wage. Therefore, the first category rate should be set higher than the minimum wage. Only then will employees have an incentive to increase the productivity of the production process.

Question No. 3. Where is the tariff system applied?

This form is used mainly by large organizations. Regardless of the number of departments at such enterprises, it is necessary to establish a uniform salary payment template. Tariffs are less commonly used by small companies.

Question No. 4. What guarantees are provided to employees working under the tariff?

The law only protects salary. Management can even deprive pregnant and young mothers of bonus payments. The main thing is that the accrued earnings are greater than or equal to the minimum wage.

Question #5. What are the disadvantages of tariff payment?

This payment system also has negative aspects:

The employer must have a good understanding of the laws and monitor their changes.
The priority is the qualifications of the staff, not the quality of work.
Management forms the salary fund based on tariffs and laws, without taking into account profits and work results.
Employee contribution to labor process depends little on the amount of incentives.

The tariff system is a full-fledged opportunity to work according to the provisions of the Labor Code of the Russian Federation, without depriving staff of wages. To prevent possible problems with the labor inspectorate, the administration should be guided by the law, and employees should carefully read the contract and ask questions of interest in order to avoid disagreements.

Changes that often occur in the life of any enterprise often pose questions to its management and accounting department: How to correctly calculate wages when the production schedule changes? How to determine the amount of additional payments for overtime work, work on holidays and weekends? How to take into account the changed features of working conditions? In many cases, the answer to these questions will help you calculate the hourly tariff rate, and we will discuss how to do it correctly in several ways in this article.

From this article you will learn:

in what cases it may be necessary to calculate the tariff rate and what time intervals to choose correctly in this case;
what methods of calculating an employee’s hourly rate are common in enterprises;
how to calculate the hourly rate, knowing the salary;
how to calculate wages taking into account the average monthly number of working hours per year.

What is a tariff rate and in what cases can calculating it be useful?

The tariff rate is a constant component of wages, while bonus payments, compensation, all kinds of allowances and additional payments are calculated without a specific system. Knowing the tariff rate (salary), an enterprise accountant can calculate the salary that is due to an employee for payment at a set time, provided that he performs a certain agreed amount of work duties. As required by law, this type of payment is fixed, which, along with other conditions, is reflected in the terms of the employment contract. Depending on the selected estimated time interval, tariff rates can be hourly, daily, or monthly.

Methods for calculating the hourly rate for an employee

The basic calculation formula is as follows:

T/h = tariff rate per month: standard hours (per month)

The employee's monthly tariff rate (his salary) is known, and the standard hours for each employee can be found in the production calendar. Let's look at what has been said using a specific example:

Gr. Ilyushin works at Granit OJSC as a packer on a shift schedule with a monthly salary of 20,000 rubles. Personal labor standard gr. Ilyushin, recorded in the production calendar, is 160 hours. But according to the results of the previous month, Ilyushin exceeded the required time standard, working a total of 166 hours.

Let's calculate Ilyushin's salary taking into account overtime:

Step one is to calculate the hourly tariff rate, taking into account standard hours in the calendar using the above formula: 20,000: 160 hours = 125 rubles per hour.
Step two - determine the number of hours worked above the norm: 166 - 160 = 6 hours.
Step three - we determine the amount of the bonus in accordance with the requirements of the Labor Code (the first 1.5 hours worked above the norm are paid with a coefficient of 1.5, subsequent ones - with a coefficient of 2). We have: 125 rubles x 2 x 1.5 + 125 x 4 x 2 = 1,375 rubles.
We calculate the full amount due for payment. Ilyushin for the previous month: 20,000 + 1,375 = 21,375 rubles.

Let's imagine another common situation: gr. Ilyushin, working on a shift schedule with a monthly salary of 15,000 rubles, instead of the 150 hours required by the norm and stipulated by the production calendar, worked 147 hours.

The calculation logic is preserved and even simplified, since there are no additional days worked, calculated using a complicated formula:

Step one: determine the hourly tariff rate using the same formula: 15,000 rubles: 150 hours = 100 rubles per hour.
Step two: we multiply the resulting value of the hourly tariff rate by the hours actually worked by Ilyushin and get: 100 rubles per hour x 147 hours = 14,700 rubles.

In reality, a common situation is when the number of standard hours changes from month to month. In such cases, it is not paradoxical that, having worked more in one month than the previous one, the employee may receive a relatively lower salary. Let us explain this with an example:

Let's assume that the gr. that is already familiar to us. Ilyushin continues to work on a shift schedule, but with a salary of 19,000 rubles per month. The February norm, of which Ilyushin regularly worked 149 hours, amounted to 150 hours, and the March norm was increased to 155 hours. In March, Ilyushin worked 151 hours.

In accordance with the formula we have adopted, we calculate the salary for each month separately:

1. Determination of the hourly rate: 19,000: 150 hours = 126.66 rubles per hour.

2. Determine the salary: 126.66 x 149 hours = 18,872 rubles 34 kopecks.

1. Determination of the hourly rate: 19,000: 155 hours = 122.58 rubles per hour.

2. Determine the salary: 122.58 x 151 hours = 18,509 rubles 58 kopecks.

Thus, despite the fact that Ilyushin actually worked two hours more in March than in February, based on his fixed tariff rate, he will receive 362 rubles 76 kopecks less.

Payroll calculation taking into account the average monthly number of working hours per year

IN in this case The formula is slightly modified and looks like this:

T/h = tariff rate per month / standard working hours per year x 12 months

The standard working hours, as in previous cases, are taken from the production calendar.

Working on a shift schedule with a monthly salary of 21,000 rubles, a haberdashery store saleswoman, Sergeeva, worked 120 hours in July 2015.

Step one: determine the hourly tariff rate per hour using the latest formula: 21,000 rubles / 1,890 hours x 12 months = 133 rubles 33 kopecks.

Step two: we will determine Sergeeva’s salary for July, taking into account the actual time worked and the value of the hourly tariff rate: 133.33 rubles x 120 hours = 15,999 rubles 60 kopecks.

Using the above calculation method, the accountant saves himself from the need to calculate the hourly rate on a monthly basis, and is guided in his calculations by the value of the hourly rate calculated for the year. And throughout the current year this rate will not change. At the same time, the employee gets rid of surprises associated with a probable and at first glance illogical change in standard hours in different months and throughout the year will receive a salary that depends only on the hours actually worked.

It should be noted that if an employee of an enterprise does not work out the norm established for him good reason, then the hourly rate is calculated taking into account the fact that the number of standard hours for the year is reduced by the number of days that the employee missed for a valid reason at the time of calculation.

To summarize what has been said, we add that current legislature does not strictly regulate the priority of any particular method of calculating wages. But the reflection of the chosen method of calculating remuneration in the Regulations on remuneration and at the level of other local regulations adopted by the enterprise is mandatory for the employer.