The wage fund is the sum of the wages of all employees of the enterprise, taking into account deductions for social insurance and personal income tax. In other words, it is the sum of all accrued wages. Depending on which payroll you need to calculate, use different methods of calculating it.
Instructions
Step 1
Determine or establish the number of employees, the nature of their work and the system of remuneration for this work for the period for which you want to plan the payroll. Example: In the planned year, the following personnel will work at the enterprise: accountant, director, secretary, storekeeper, seamstresses - 12 people, tailor. That is, the enterprise will employ 17 people. A salary system has been established for four of these people. For production workers (seamstresses and tailors) - a system of tariffs and a fixed amount of bonuses for fulfilling the plan.
Step 2
Set salaries and rates for employees. For this example: Set salaries for employees, time workers, and supervisors:
• Director - 20,000 rubles.
• Accountant - 15,000 rubles.
• Secretary - 12,000 rubles.
• Storekeeper - 13,000 rubles.
Set tariff rates:
• Tariff rate for a seamstress of the 3rd category - 6 people: 95 rubles / hour
• Tariff rate for a seamstress of the 2nd category - 6 people: 84 rubles / hour
• Tariff rate of a tailor: 150 rubles / hour.
Set the amount of the bonus for fulfilling the plan - 10% of the piecework salary Assume that the company in the planned year will fulfill the plan for the production and sale of products by 100%.
Step 3
Calculate your monthly payroll. For our example:
Calculate the payroll for employees, time workers and managers:
20,000 + 15,000 + 12,000 + 13,000 = 60,000 RUB
Calculate the wage fund for production workers:
(6 * 95 * 167 hours + 6 * 84 * 167 hours + 150 * 167 hours) * 1, 1 = (95 190 +84 168 +25 050) * 1, 1 = 224 849 p.
Where 167 hours is the average number of hours per month for a non-leap year (a year with 28 days in February). But you can calculate the payroll specifically for each month of the planned year. To do this, take the statutory number of working hours for each month for a five-day work week with an 8-hour workday.
The entire planned monthly wage fund of the enterprise: 60,000 + 224,849 = 284,849 rubles. per month.
Annual planned wage fund: 284 849 * 12 months = 3 418 186 p.
