The procedure for the correct calculation of the hourly tariff rate. How to calculate the hourly rate How to calculate the daily rate from salary

It is most convenient to pay for the work of an employee who has a summarized record of working time based on the tariff rate established for an hour of work. The fact is that the 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 per hour of work.

Read also Summary accounting: how to calculate the rate of working hours

In this case, the employee's salary can be calculated 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 position on remuneration. Then the rate will depend on the position and qualifications of the employee. For example, there is one rate for a manager, another for a seller, a third for a cashier, etc.

However, in many organizations, employees are paid salaries. And changing the wage system is not easy. But this is not necessary. Knowing the size of the salary, you can calculate the tariff rate of the hour by calculation. We offer a choice of two calculation options. Each of them has its pros and cons.

Option 1

Calculation of the hourly rate based on the norm of working hours in a month. You can take the standard number of hours for a particular calendar month from the production calendar. In this case, the hourly rate is calculated as follows:

An example of calculating wages from the norm of working hours in a calendar month

Security guard E. Sviridov was given 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 norm of 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 per hour (25,000 rubles: 159 hours). Thus, for February, Sviridov needs to accrue 24,842.34 rubles. (157.23 rubles / hour × 158 hours), and for March - 25,156.8 rubles. (157.23 rubles / hour × 160 hours).

This option for calculating the hourly rate is quite simple. But he has a significant drawback. The amount of the tariff rate depends on the standard working hours. At the same time, 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 in one month will work less according to the standard, and 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 per year. The tariff rate is calculated by the formula:

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

With regard to the storekeeper N. Kulikov, a summary accounting is kept with an accounting period of a quarter. He was given 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 norm of working hours for 2014 is equal to 1970 hours. The tariff rate for an hour is 140.1 rubles per hour. Applying this rate, the accountant must calculate the salary in the following amounts:

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

At first glance, the calculation seems more complicated than in the previous version. But it's not. In the first case, the rate from the norm of working hours in a calendar month has to be calculated monthly. In this case, it is enough to determine 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.

Please note: whichever option you choose, it must be reflected in the position on remuneration.

Compensation system provided by norms Russian legislation designed to provide protection labor rights worker.

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

How to calculate the salary of an employee if a tariff rate is set for him?

The concept of a tariff rate refers to the amount of cash payment that is due to the employee in accordance with the level of his qualification and the degree of complexity of his work for the performance of his job duties in a specific unit of time.

It is not used in all wage systems, but only in tariff ones. Russian labor legislation provides for fixing the size of the rate in the employment contract.

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

The tariff rate is the initial parameter, depending on which the calculation of the monetary remuneration of the employee is made.

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

day;
monthly.

Such a system of remuneration is typical mainly for large organizations, where important role plays a single template to encourage employees and the implementation of certain targets.

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

The benefits of this wage system include:

constant indexation of salary in accordance with the indexation of the minimum wage;
taking into account the qualifications of the employee;
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 not without a number of disadvantages:

paramount importance in the calculation of wages is not the quality of the work performed, but the qualifications of employees;
when forming the payroll, the main thing for the manager will be to comply with the requirements of legal norms and the tariff scale;
a large profit of the enterprise at the level of income of employees can be reflected very weakly;
the personal contribution of each employee to the common cause can be different, and with such a system it is more difficult to take into account.

How to calculate hourly wages?

For the calculation of a standard monthly salary, the hourly wage rate is not of particular interest, unless the enterprise employs employees with hourly wages 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 tariff rate, based on the size of the official salary, there is the following formula:

Formula:

C \u003d O / H, Where:

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

Formula:

O \u003d C * H, Where:

O - 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 a salary or other payment is calculated.

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

Formula:

Z \u003d C * 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 - premium.

Read also:

Examples

Example 1

Initial data:

Assume that the employee's salary is in accordance with staffing is 22,000, and he has worked 160 hours in the current month. Calculate the hourly rate.

Calculation:

22 000 / 160 = 137,5.

Example 2

Initial data:

Suppose that the enterprise has an hourly wage, which is 152 rubles for a certain category of workers.

One of the employees worked 140 hours per month.

Based on these data, we calculate his salary for the month.

Calculation:

152 * 140 \u003d 21,280 - the desired amount of the employee's salary.

Example 3

Initial data:

Suppose that an accountant calculates the salary of an employee for whom an hourly wage of 108 rubles is set.

Tell me, please, what is the correct hourly rate to apply: 1 - calculated monthly by dividing the monthly rate by the number of working hours in a given month (i.e. it is necessary to re-read monthly with a 40-hour working week April \u003d 5554/175 \u003d 31.74 ; May = 5554/151=36.78) or 2 - the average annual hourly wage rate calculated by dividing the monthly wage rate by the average monthly number of working hours per year. (we have a 40 hour work week, so the average monthly number of working hours in 2014 = 1970/12=164, the tariff rate=5554/164=33.87 - it will be valid throughout the year). The procedure for calculating the hourly tariff rate for this enterprise not spelled out in the collective agreement and the regional industry agreement.

Knowing the size of the salary, you can calculate the tariff rate of the hour by calculation. There are two calculation options:

Option number 1: calculation of the hourly rate based on the norm of working hours in a 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 amount of the tariff rate depends on the standard working hours. At the same time, 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 in one month will work less according to the standard, and will receive a higher salary than in the month in which he will have to work more.

Option number 2: calculation of the hourly rate based on the average monthly number of working hours per year.

At first glance, the calculation seems more complicated than in the previous version. However, it is not. In the first case, the rate from the norm of 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 the same 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 a summarized record of working time is kept in a fixed amount or calculate it based on the salary using one of the proposed methods. Whichever option you choose, it must be reflected in the position on remuneration.

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

Article: Five Questions About Totalized Time Attendance

N.A.? Kulyukina, expert of the Simplification magazine

Question number 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 record of working time based on the tariff rate established for an 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 per hour of work. Then you can calculate the employee's salary using the formula:

It remains the case for small things - in fact, to calculate the tariff rate of the hour. Of course, the easiest way is to set it once in a fixed amount and indicate the amount in the internal document of the organization, for example, in the 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, employees are paid salaries. And changing the wage system is not easy. However, this is not necessary. Knowing the size of the salary, you can calculate the tariff rate of the hour by calculation.* We offer you a choice of two calculation options. Each of them has its pros and cons.

Option number 1: calculation of the hourly rate based on the norm of working hours in a month. You can take the normative number of hours for a particular calendar month from the production calendar. In this case, the hourly rate is calculated as follows:

Example 2. Calculation of wages from the norm of working hours in a calendar month

R.P. Sviridov works as a security guard at Karapuz LLC, which uses the USN. In relation to him, a summarized record of working hours is kept. He was given 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. In what amount is his salary due for these months, if the tariff rate of an hour in an organization is calculated from the norm of working hours in a calendar month?

The norm of 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 per hour (25,000 rubles: 184 hours), and in September - 156.25 rubles per hour (25,000 rubles: 160 hours). Thus, in August R.P. Sviridov needs to accrue 24,456.6 rubles. (135.87 rubles / hour? 180 hours), and for September - 25,468.75 rubles. (156.25 rubles / hour? 163 hours).

Option number 2: calculation of the hourly rate based on the average monthly number of working hours per year. The tariff rate in this case is calculated by the formula:

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

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

O.E. Kulikov works as a storekeeper at PromTorg LLC, which uses the USN. In relation to him, a summarized accounting of working hours is kept with an accounting period of a quarter. The hourly rate in the organization is calculated from the average monthly number of working hours per year. The storekeeper is set 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 calculate his salary for the accounting period?

The norm of working hours for 2013 is equal to 1986 hours. The tariff rate for an hour is 138.97 rubles per hour. Applying this rate, the accountant must calculate the salary in the following amounts:

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

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

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

So, you can set the hourly rate for employees for whom a summarized record of working time is kept in a fixed amount or calculate it based on the salary using one of the proposed methods. Whichever option you choose, it must be reflected in the salary statement. *

For reference

In the regulation on remuneration, it is necessary to reflect the chosen option for calculating the hourly rate for employees.

Sincerely,

Maria Machaikina, expert of BSS "System Glavbukh".

Answer approved by Alexander Rodionov,

deputy chief hotline BSS "System Glavbuh".

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

Key components of the tariff wage system

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

Time-based tariff system - the time worked by a person after the fact is taken into account.
Piecework tariff system - it takes into account how much the employee produced products (rendered services).

The elements of this system include tariff indicators:

grid;
ranks;
Odds;
rates;

Tariff scale - a scale that links ranks with coefficients. For example, for state employees, tariffs for 18 categories are applied. The size of the tariff and earnings is affected by the qualifications and complexity of labor. The rate of the 1st category is considered the basis for calculation. It sets the amount of salary for reporting time.

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

How are wage rates set for employees?

Personnel performing elementary operations are assigned the 1st category. It is increased with the growth of the professionalism of the worker.

The tariff rate is fixed local acts organizations, regulations, agreements, collective agreements. The established system of payment 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 the Letter of Rostrud dated April 27, 2011 No. 1111-6-1, the authorities recommend setting 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 for employees depending on the following points ( Art. 132 of the Labor Code of the Russian Federation):

Qualifications;
The complexity of the activity;
The amount of labor;
The quality of labor.

Employees' earnings also increase by the value of the coefficients indicated in the table.

These coefficients determine the organs state power by industry and separate sections of organizations.

Example #1. Calculation of wages according to the tariff system of remuneration

An employee of the accounting department Chernygova M.P. earnings are calculated on the basis of the daily tariff rate: 1,200 rubles / day. In addition, she is entitled to a bonus of 2,500 rubles / month. She works for Far East with a multiplier of 1.5. In August 2016, she worked 18 days out of 22 according to the schedule, and was on sick leave for 4 days, the amount of which amounted to 4,054 rubles.

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

Time-based wage system

Earnings depend on the skill of the employee and the time worked by him. The system is introduced when labor is not standardized and it is difficult to take into account the number of actions performed by a person. Often, the time allowance is used for payments to administrative and management personnel (AMP), auxiliary, service personnel and associates.

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

Salary = Hourly rate x Hours worked

The bonus form, in addition to the time spent on labor, 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) \u003d (Hourly rate x Volume of hours worked) * Bonus percentage

With unsatisfactory results labor activity the employer has the right not to issue bonuses to the employee.

Example #2. Calculation of wages according to the temporary wage system

An employee of Mayak LLC, painter Vasiliev N.N. the rate of 155 rubles per hour is assigned according to the tariff. In July of this year, he worked 176 hours (22 days * 8 hours). The organization provides for 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 \u003d 30,780 rubles.

Piece rate form of wages

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

The amount of earnings is 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 pay for the results of work individually or collectively, for example, for a team of employees. Depending on the method of calculating salaries, a transaction is divided into several types:

Direct - at fixed rates;
Premium - premiums are applied for processing and for other reasons;
Progressive - prices increase with excess production;
Indirect - earnings directly depend on the result of labor;
Chord - for the entire amount of work set the deadline and payment.

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

It has some disadvantages. Permanently paid employees do not seek to increase the intensity and efficiency of their work, do manufacturing process more optimal and rational.

Additional material remuneration for employees is simply necessary. This will stimulate initiative and creativity in the performance of their duties.

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

A positive impact on the economy of the organization, in terms of remuneration at the rate, will have a few simple rules:

Arouse the interest of workers in the wage system;
Pay for identical work is equivalent;
Divide rates not only depending on the skill of the staff, but also on the results, complexity, intensity of activities;
Create interest in replenishing the workforce;
To provide bonuses and raise salaries to highly qualified specialists who show significant results for production;
Increase the rates for work performed in excess of the standards.

Tariffs in the budget

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

Until December 2008, payment in the budget was carried out according to the UTS - a single tariff scale. It acted on the basis of Decree No. 785 of 10/14/1992.

continuation:

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

The amount of salary (tariff) of the 1st category must be equal to or exceed the minimum wage (see →). The maximum size of this indicator is unlimited and depends solely on the finances of the employer.

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

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

The size of the rates is approved 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 for NSOT, should not be lower than the indicators established in the ETS for similar work.

Surcharges in the tariff system

Surcharges are used to compensate an employee for any loss in salary caused by reasons beyond his control. The allowances encourage the worker to raise his professional quality and skills.

Some 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 ones, for movement along a mine shaft, etc. Surcharges can be established by agreement of the parties and fixed in an 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 their success. Surcharges are fixed in the collective agreement, charter, regulation on discipline. Labor allowances are stimulating and depend on business qualities specific employee.

Answers to current questions

Question number 1. How are holidays and sick days 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 number 2. What does the equality between the rate of an employee of the first category and the minimum wage lead to?

In doing so, the organization must change tariff scale with an increase in MOT. This leads to an increase in staff salaries. As a result, employees form the opinion that wages do not depend on the result of work, but on inflation rates and policies regarding the size of the minimum wage. Therefore, you should set the rate of the first category above the minimum wage. Only then will employees have an incentive to increase the effectiveness of the production process.

Question number 3. Where is the tariff system applied?

This form is used mainly by large organizations. Regardless of the number of departments in such enterprises, it is necessary to establish a single salary payment template. Less commonly, small companies apply tariffs.

Question number 4. What guarantees are provided to employees working at the rate?

The law only protects wages. Even pregnant and young mothers can be deprived of bonus payments by the authorities. The main thing is that the accrued earnings be greater than or equal to the minimum wage.

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

This payment system also has negative points:

The employer must be well versed in the laws and follow their changes.
The priority is the qualification of the staff, not the quality of work.
The management forms the salary fund based on tariffs and laws, not taking into account profit and performance results.
Employee contribution to labor process little depends 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 the staff in salary. 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 surcharges 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 to get the calculation of the hourly rate, and we will dwell on how to properly calculate it in several ways in this article.

From this article you will learn:

in what cases it may be necessary to calculate the size of the tariff rate and what time intervals in this case should be chosen correctly;
what methods of calculating the hourly rate for an employee 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 its calculation be useful

The tariff rate is a constant component of wages, while bonus payments, compensations, all kinds of allowances and additional payments are accrued without a specific system. Knowing the tariff rate (salary), the accountant of the enterprise can calculate the salary that is due to the employee to be paid at the set time, provided that he fulfills some agreed amount of labor 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 settlement time interval, tariff rates can be hourly, daily, monthly.

Methods for calculating the hourly rate for an employee

The basic calculation formula is as follows:

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

The employee's monthly rate (his salary) is known, and the hourly rate for each employee can be found in the production timesheet-calendar. Let's take a look at a specific example:

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

Let's calculate Ilyushin's salary, taking into account processing:

The first step is the calculation of the hourly tariff rate, taking into account standard hours in the calendar according to the above formula: 20,000: 160 hours = 125 rubles per hour.
Step two - determine the number of hours worked in excess of the norm: 166 - 160 \u003d 6 hours.
Step three - we determine the amount of the allowance in accordance with the requirements of the Labor Code (the first 1.5 hours worked in excess of the norm are paid with a coefficient of 1.5, the next - 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 total 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 laid down 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 according to a complicated formula:

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

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

Suppose that already familiar to us gr. Ilyushin continues to work in shifts, but with a salary of 19,000 rubles a month. The February norm, of which Ilyushin regularly worked 149 hours, amounted to 150 hours, and the March one was increased to 155 hours. In March, Ilyushin worked 151 hours.

In accordance with the formula adopted by us, we calculate the amount of wages for each month separately:

1. Determining the size 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. Determining the size 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, in fact, Ilyushin worked two hours more in March than in February, based on his fixed wage rate, he will receive 362 rubles 76 kopecks less.

Calculation of wages taking into account the average monthly number of working hours per year

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

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

The norm of working hours, as in previous cases, is taken from the production calendar.

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

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

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

Guided by the above method of calculation, the accountant saves himself from the need to calculate the hourly rate on a monthly basis, and is guided in the 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 will receive a salary throughout the year that depends only on the hours actually worked.

It should be noted that in the event that an employee of the enterprise has not worked out the standard established on him for good reason, then the hourly rate is calculated taking into account the fact that the number of standard hours per year is reduced by the number of days that the employee missed for a good reason at the time of calculation.

Summarizing 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 wages in the Regulations on wages and at the level of other local regulations adopted at the enterprise is mandatory for the employer.