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Payroll fund what documents. Payroll fund: what it is, how to calculate it. Types of wages

Within the framework of this article, the wage fund is reviewed - the calculation formula, methods for determining this indicator, its structural composition, differences with other accounting values ​​and other important nuances. Why it is important to correctly calculate this value and how to do it is discussed below.

What is a “wage fund” - an explanation in clear language

What is payroll - wage fund? In the accounting departments of institutions and enterprises, this is the name given to the totality of all payments to full-time and freelance employees over a certain period of time. For example, hourly, daily, monthly, quarterly or annual.

Payroll includes all cash payments made by the employer in favor of the employees of his enterprise within the reporting period.

Payroll structure - which accruals should be included in the calculation and which should not

What is included in the wage fund? To put it in simple language, this includes all cash payments made by the employer in favor of the employees of his enterprise within the reporting period. If we characterize what the payroll includes in more detail, the list will include the following payments:

• wages of all full-time and part-time employees for the entire reporting period, including the so-called “13th salary”;
• payment of sick leave;
• vacation pay;
• surcharges for combination;
• “daily” and “travel” funds;
• compensatory surcharges for hazardous production, difficult conditions;
• social payments;
• incentive additional payments for high-quality performance of official duties, fulfillment of the production plan and similar achievements;
• compensation for food, travel to work, rental housing, work uniforms;
• compensation for mandatory medical examinations and health training;
• payment for work beyond the allotted time, work on non-working days;
• accruals for professional length of service;
• payment for forced downtime;
• goods and products issued to employees in exchange for money (the so-called “natural” part).

However, in order to better understand what the FOP consists of, we will list what is NOT included in it:

• dividends to shareholders, even if they are employees of the company;
• reimbursement of the cost of tourist and sanatorium vouchers, including compensation for the cost of travel to a vacation spot;
• all categories of material support;
• bonus incentives at the end of the year;
• gifts from the organization.

For what period are payroll indicators calculated?

From the previous paragraph you learned what is included in the payroll. But before starting the calculations, it is important to clarify another parameter- over what time period the calculations will be made. Data for calculations are contained in the organization’s staffing table, settlement documentation for the reporting period and time sheets.

There are several options for periods for which the value of this indicator can be calculated:

1. For the year - an important indicator that will demonstrate what part of the total expenses the employer spent on its employees. Calculating the payroll for the year will allow you to plan expenses for the next reporting period or, if necessary, adjust them.
2. For six months - for the purposes as in the previous paragraph.
3. For the quarter.
4. In one month.
5. For a working day.
6. In an hour. Relevant only for organizations that provide hourly payment for work. Sometimes used to evaluate the performance of employees and the enterprise as a whole.

There are various options for calculating payroll.

How payroll is calculated - universal examples for each period

1. How to find the indicator for the year:
   the total value of all average monthly payments to employees x the average number of employees x 12 months.
   Whereas:
   • the total value of all average monthly payments to employees: the sum of all payments by employees divided by 12;
   • average number of employees: the sum of the number of all employees for all working days, divided by the number of days worked in all months and multiplied by 12.

   Let's look at an example of fund calculation.

   • Let’s say that from the beginning of the year to May the amount of payments to employees was equal to 200 thousand rubles, from June to October - 150 thousand, in November and December - 230 thousand rubles. The number of employees has not changed and is 8 people. To begin with, we calculate the average monthly payment: ((200,000 x 5) + (150,000 x 5) + (230,000 x 2)) / 12 = 184,166.6.

   Now that the number of employees and the average monthly amount of all payments are known, we can calculate the wage fund for the year:

   • 184,167 x 8 x 12 = 1,7680,003.2 rubles.
2. How to calculate the average monthly wage fund? The simplest option would be to multiply the average monthly total value of all accruals to employees by the number of employees. If the monthly average is unknown, you need to sum up all accruals to employees (indicated in the accounting documentation) for 1 month and divide by the number of employees.
   Let's say an organization has 8 employees. In one month, 4 of them received 25,000 rubles, 2 received 18,000, 1 received 35,000, and the last one received 40,000 rubles. We calculate the monthly average: ((4 x 25,000) + (2 x 18,000) + 35,000 + 40,000))/8 = 26,375 rubles.
   Now we multiply the monthly average by the number of employees: 26,375 x 8 = 211,000 rubles.
3. Per day. The size of the FOP per day is calculated similarly to the previous two examples. The amount of all funds paid to employees for one month worked is divided by 30.

How to use a balance sheet to calculate payroll

There are other options for calculating the payroll - the balance calculation formula is the total value of the debit accounts: 08, 20, 25, 26, 91 to the credit account 70. Account 70 contains information about all payments to employees, and the named debit account numbers are the values , used in calculating payroll.

Payroll and full wages - is there a difference?

Together with the concept analyzed above, the consonant term “FW”, that is, “wage fund,” is very often used. Let's figure it out, is this the same thing or are these concepts different in some way? The differences between the wages and salaries are quite easy to grasp.

The wage fund includes only the costs of remunerating the employees of the enterprise, while the payroll includes almost all transfers that the employer is obliged to make or gives to the employee at his own request. The gross wage is always less than the payroll, and is also its important (main) component.

The situation where these two values ​​are equal is quite rare. It assumes that the employer does not transfer anything to its employees other than direct payment for work performed. This is possible when, for example, all employees are registered under civil contracts.

The wage fund includes only the costs of paying employees of the enterprise.

The salary fund formula assumes the amount of all payments that are due to employees of the enterprise for their professional activities. To calculate, for example, the annual payroll, you will need to multiply the average monthly value of the total salary by the number of employees and by 12.

As you can see, the calculation is similar to the calculation of payroll, except that only salary accruals are taken into account, and not all funds paid to employees.

Why calculate the payroll value

Now you know how the wage fund is formed. However, why this indicator is calculated may not be obvious to novice entrepreneurs and managers. Calculating payroll and tracking the indicator over time is necessary for:

1. Analysis of expenses for employees of different departments, structural units, assessment of their proportionality and proportionality to labor achievements.
2. Planning and regulation of all company expenses, budgeting.
3. Calculation of the cost structure, assessment of the ratio of payment directly for labor activity and other payments.
4. Changes in the cost of goods and, as a consequence, the economic policy of the enterprise.
5. Identifying the need to improve profitability indicators and reduce costs in various areas.

Summary - everything you need to remember about the indicator

1. The wage fund is the total value of all payments an employer makes to its employees, that is, not only wages, but also various compensations and “incentives”.
2. The composition of the wage fund and its structure depend on the activities of the enterprise, the nature of the relationship with hired specialists (labor or civil law) and the reporting period.
3. The data for the calculation contains accounting documents, namely the staffing table, lists of time worked and pay slips.
4. What is the difference between payroll and wages? Despite sounding similar, the terms have different meanings. The first indicator includes only those payments that are directly related to work activity, while the payroll includes almost all funds transferred to the employee. The wages and salaries are considered an important component of the payroll.
5. Payroll calculation helps to correctly plan company expenses, draw up a budget, compare labor efficiency at different levels of monetary incentives, as well as in different structural divisions.

Calculation of payroll (payroll fund) is a practical way of planning personnel costs. Key definitions, ready-made formulas for calculating the annual and monthly payroll, a sample of the staffing table and other useful documents are in the article.

From the article you will learn:

Payroll is a wage fund: what is included in the concept of payroll, how to calculate and plan it, every personnel officer and accountant should know. It is often necessary to operate with this concept, since we are talking about an amount that makes up a significant share of the cost of manufactured products and plays an important role in annual budgeting. The employer pays taxes from the payroll, analyzes it in order to forecast personnel costs, and takes it into account when compiling. An expert will tell you more about the procedure for preparing mandatory statistical reports in Form No. P-4 with information about salaries:

Question from practice

How to fill out and submit a statistical report on Form No. P-4 “Information on the number and wages of employees”?

Nina Kovyazina answers,Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health.

Form No. P-4 must be filled out and submitted at certain intervals by all organizations, regardless of their areas of activity. An exception is provided only for small businesses. If the organization has separate divisions, the form is filled out separately for each division and for the organization as a whole. At the same time, internal...

Payroll is a broad concept that includes, in addition to remuneration for work, also social benefits, compensation, and gifts. See the structure and individual elements of the remuneration system, which clarifies the difference between different types of additional payments and allowances.

There is no single legally approved list of types of payments that make up the payroll: what the wage fund includes, the employer decides independently, based on established practice and the goals pursued. As a rule, the payroll includes wages, vacation pay, insurance contributions, and social benefits to employees.

What is included in the payroll: structural features

Typically, payroll consists of payments to staff in cash, but if you pay part of your earnings in cash, do not forget to include it in the calculations. The wage fund consists of:

• wages and allowances;
• ;
• bonuses and commissions;
• compensation for special labor conditions;
• ;
• vacation pay for basic and additional paid vacations;
• severance pay;
• payment for medical services;
• payment for periods of forced downtime.

The list can be varied by adding gifts, financial assistance to employees, payment for gym memberships, etc. to the number of payments taken into account. In order not to miss anything, analyze the current items of the employer's expenses - from annual bonuses to staff to payments under civil contracts that do not belong to the structure of the wages, but are taken into account when calculating the payroll.

Advice from the editor. When calculating the payroll, do not forget to include payments under contract agreements in the calculation. Despite the fact that performers are not considered employees of the company and are not included in the staffing table, remuneration for services rendered or work performed is reflected in the SZV-M reports and included in the payroll structure. Even if there were no payments under the agreements in the reporting period, the executor. How to properly formalize civil legal relations with contractors, read the article “”.

Payroll calculation for month and year

Typically, when accounting, auditing and forecasting costs, a monthly or annual payroll is used: detailed instructions will tell you how to calculate this indicator. When calculating the annual payroll, data for the past calendar year is taken into account. To determine the annual payroll, you will need three documents:

• salary slips for the past year;
• time sheets for all 12 months;
• organizations.

The last document is especially important, since it is the tariff rates of all employees of the organization by position and department. Every employer is required to draw up a staffing table.

There are two simple ways to find out the size of the payroll: the balance sheet calculation formula is used in accounting, while the other, universal, is used when budgeting expenses and analyzing the financial and economic activities of the company. To calculate the payroll on the balance sheet, you should add up the credits of account 70 (“Settlements with personnel for wages”), 73 (“Settlements with personnel for other operations”) and 69 (“Settlements for social insurance and security”) in correspondence with the accounts :

• 08 “Investments in non-current assets”;
• 20 “Main production”;
• 25 “General production expenses”
• 26 “General business expenses”;
• 91 “Other income and expenses”, etc.

The result obtained reflects data for the past year. Dividing it by 12, we get the average monthly payroll. If you need to determine the indicator for a specific month, you will have to separately analyze the monthly balance data.

The general formula for calculating payroll is presented in two versions. The first option is the most optimal, which does not require additional calculations, looks like:

FOTg = ZPg + Dg + Ng

where FOTg is the annual wage fund, ZPg is the salary accrued for the year, Dg is all additional payments for the year, Ng is all allowances for the year. If the organization’s personnel receive, take them into account in the calculations. The second option is more complex:

FOTg = ZPSm * Chsm * 12

where FOTg is the annual wage fund, ZPSm is the average monthly salary, Chsm is the average monthly number of personnel, 12 is the number of months in the year.

Certificate of monthly payroll

Tax authorities who carry out control measures and check how deductions from the payroll are paid and accounted for can request a certificate of the monthly wage fund. A similar document is requested by insurance funds, banks when applying for a loan, etc. compile it without fail.

A unified form has not been developed for such cases. When submitting a certificate, please indicate:

• name and details of the enterprise;
• 
  How it will help: establish the most profitable remuneration system for the company and register it in personnel documents.
• 
  How it will help: correctly reflect in the documents salaries and tariff rates, regional coefficients, incentive payments.

Payroll is a very important indicator used in statistical reporting and allows one to draw conclusions about the effectiveness of company management. Analyzing labor costs is useful in planning personnel decisions. To calculate the payroll, use simple formulas and documents that each enterprise maintains: staffing schedule, payslips,

Payroll budget goal

One of the most expensive items in the budget of any organization is the wage fund (payroll). Errors in payroll planning can significantly affect the entire budget of the organization and lead to serious consequences. In this regard, those responsible for budgeting need to pay special attention to this task and plan staff costs as accurately as possible.

Budgeting Responsible

As a rule, the payroll budget is jointly developed by: the head of the personnel service; specialists of financial or economic planning services: labor economist, payroll accountant, chief accountant; HR service employees responsible for planning and controlling expenses included in the payroll (HR manager, compensation and benefits manager); heads of departments (within their department). Depending on budgeting standards, the main responsibility for the result of compiling the payroll is assigned, as a rule, to the head of the personnel service or, if the organization has a labor and wage management department (OH&W), to the head of this department. Then the documents justifying the costs of remuneration of personnel are transferred to the planning and economic structures, which, in the form of calculations, transfer them to the financial department to form a general budget for personnel costs.

Budgeting stages

The budgeting process can be divided into four stages: preparation; budgeting; examination; protection and approval. Management and control of payroll is a cyclical process that lasts all year round.

To avoid errors in the calculation, implementation and control of the payroll budget, it is necessary to: start planning the payroll after an in-depth analysis of the payroll expenses of the previous period has been made, the organization’s business plan has been approved and a personnel work plan for the next year has been drawn up; develop a general methodology for budget formation with a clear distribution of responsibilities between all budgeting participants and teach it the rules of these persons; regularly monitor the labor market and salary offers, use benchmarking data in the field of personnel management; check the knowledge of line managers of the staffing table of their departments, understanding of the meaning of this document and the algorithm for changing it; build such a personnel selection system (regulations) so that department heads plan staff growth together with the personnel service employees responsible for selection, clearly justify their plans with performance indicators, business plans and the organization’s development strategy; explain to the heads of departments that all contracts with individuals, including those of a civil nature, are subject to payroll and this must be taken into account when planning costs and concluding them; automate the payroll calculation process to speed up the process and eliminate errors in calculations.

Budget Options

To speed up budget adjustments and simplify the protection procedure, develop three calculation options:optimistic , when fulfilling / exceeding the business plan and receiving excess profits; optimal, more realistic taking into account the experience of past years and analysis of the situation; pessimistic, in the presence of a crisis situation and failure to implement the business plan. When developing different event scenarios, record all the pros, cons and risks of each of them. This information will be useful for management and the budget committee.

Preparatory stage

When forming a payroll for the next year, you must carefully prepare for the calculation:

• develop a budget format;
• automate the calculation process;
• statistics analysis and other necessary personnel information.

Budget Format

Start preparing for payroll planning by choosing a budget format. Since the payroll budget is part of the organization’s overall budget, it is necessary to agree on the format of the data provided with the financial service. Also clarify the level of detail and categorization of positions and the characteristics of each position. As a rule, when planning payroll, all data is divided at least into production and non-production personnel, broken down by month and department. Each organization has its own budgeting rules. They are based on the approved management accounting methodology. Therefore, when drawing up a payroll budget, use exactly the format that is compatible with the format of the organization’s general budget. At the same time, if it is more convenient for the personnel service to use a different breakdown of expenses for analysis and reporting, which is not required by the financial service, it can be developed additionally and the process of its use can be automated. The following main approaches to budgeting are implemented in Russian business organizations:

1. "top down" and "bottom up". In the first approach, the budgeting process is carried out by senior managers. The strength of this approach is that when distributing funds, the strategic goals and objectives of the company are taken into account as much as possible. In addition, with this budgeting format, conflicts and disagreements do not arise in the company; line managers and employees obey decisions “from above.” As a disadvantage, one can name the usual approach for Russian business to planning personnel costs according to the “residual” principle. As a rule, the main financial resources are directed to profit-generating divisions (the so-called “profit centers”) - production departments or sales departments that bring the main profit to the company.
2. In the bottom-up approach to budgeting, often used in large companies, department heads create their own budgets, which are then agreed upon, coordinated and summarized at the highest level of government. The strength of this approach is the fact that the head of the personnel service, like other heads of departments and areas, can draw up a detailed list of personnel cost items, including payroll, and indicate a reasonable amount of funding to solve planned personnel tasks. But if only the second approach is used to plan the company’s budget, it is necessary to spend a lot of time and effort on coordinating all financial issues between the heads of the company’s departments. In this regard, in practice, a combined approach is most often used, when top managers collect information from below, and after agreeing and coordinating all cost items, they make a budgeting decision.

Process automation

After the form of tables for the budget has been developed, select a program in which the table data will be filled out and calculated. It is recommended to use Excel and write formulas and logical functions in this program in such a way that you can easily change the budget scenario and build different pivot tables. Using such a program will allow, in case of budget adjustments when variables change, to eliminate errors in the final result as much as possible, since the data will be automatically recalculated. However, you still need to be careful and regularly, at least selectively, double-check the data in the tables.

Data collection and analysis

• ​strategic goals of the organization and business plan for the next year;
• ​staffing;
• ​production calendar;
• ​HR plan for the next year (hiring/dismissing, rotation, promotions, motivational measures, etc.);
• ​benchmarking data on personnel management costs and the result of labor market analysis;
• ​statistics for last and current years: planned and actual performance indicators; the number of unused vacations at the moment; average salary; amount of payments upon dismissal; staff turnover rate; the amount of costs for overtime work and work on weekends and holidays; the number of transitions from one category (grade) to another; salary changes within one category (grade), etc.

At the same time, request from all managers business plans for their departments and plans for recruiting personnel, as well as proposals for increasing salaries, bonuses for subordinates, additional benefits and other expenses. To do this, develop a unified budget form and methodology for filling it out for departments and, by order of the head of the organization, set deadlines for filling them out and submitting them to the person responsible for the budget.

Calculation of payroll items

According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for wages include any accruals and allowances to employees in cash and in kind - incentives, compensation (related to the regime or working conditions), bonuses, one-time incentives, as well as personnel costs provided for by the legislation of the Russian Federation , labor and collective agreements. In this regard, include the following items in the payroll budget:

• constant (fixed) part of the salary;
• allowances and surcharges;
• bonuses;
• compensation for unused vacation;
• insurance premiums;
• expense dy under civil contracts.

Number of employees

After the preparatory work has been done for the formation of the payroll, together with an accountant and economist, proceed to its calculation. Start by creating a headcount plan. To do this, count the number of employees currently working for each department and determine the number of staff units according to the staffing table. Next, based on the scope of work and proposals from department heads, determine the number of employees who need to be hired. Make a calendar schedule for new employees to come to work. This will give an idea of ​​in what months and by what number of positions the staff will increase and the amount of salary expenses will increase accordingly. If there is a layoff, it is necessary to draw up a plan and determine in what months and by what amount the payroll will decrease due to those laid off. In this case, it is necessary to take into account all payments provided for by law, labor and (or) collective agreements, including the so-called “golden parachutes”. Accordingly, take into account these amounts in the budget in the months of upcoming reductions. Depending on budgeting standards, if required by labor economists and/or accountants, break down plans for staffing increases or decreases by skill category.

Constant part of salary

Based on the staffing table, determine the costs for the permanent (fixed) part of the salaries of all employees, including those you plan to hire. If the organization plans to increase salaries in general, by category or by specific positions, reflect the increase in expenses in the appropriate month. If the organization does not have a system of ranks (grades) and (or) salary ranges within the rank are not defined, indicate the existing salaries and hourly rates for all categories of positions. If the organization has a rank system, when planning rates, you can indicate the average or maximum salary within the rank. Or analyze the statistics on the number of employees switching from one rate to another during the year, set the percentage and assume that it will remain unchanged in the planning period (extrapolation method). Based on this, enter new monthly rates in the calculation table. Remember, the minimum wage rate must be greater than the minimum wage established for the next year, taking into account regional legislation. For employees with a time-based payment system, calculate standard hours (shifts). Check that the standard hours calculated on the basis of the planned volume of work do not exceed the permissible norm established by labor legislation. Remember, overtime work must be calculated in accordance with Article 152 of the Labor Code of the Russian Federation; accordingly, the amount of the salary will be increased by the amount of additional payments. These payments must be included in the budget calculation. Additionally, make a reserve for salary increases. If you know exactly when salaries will be increased, assign this amount to this period, or split it evenly across months or quarters. If the bonus depends on salary, take into account the increase in salary when calculating it. When calculating payroll: for employees paid on a piece-rate basis, multiply the piece-rate rates by the planned volume of work; for personnel with a time-based payment system, multiply the planned number of each category of employees by the number of working hours in a month and by the hourly rate (if the calculation is made in hours) or by the daily rate (if the calculation is made in working days / shifts); For salary-based staff, multiply the number of employees by the monthly official salary.

Allowances and surcharges

When calculating your payroll, take into account all possible allowances and additional payments in the organization, for example:

• payments according to regional coefficients in remote and northern areas and salary supplements in the regions of the Far North and equivalent areas;
• additional payments for work on evening and night shifts (for shift work);
• additional payments for combining functions and professions;
• individual bonuses for professional excellence;
• other payments related to the time spent performing labor functions during the working day;
• bonuses for length of service, length of service (except for annual payments);
• additional payments for work in harmful or dangerous conditions and hard work;
• payment for work on weekends and holidays;
• overtime pay;
• payments for rest days (time off) provided in connection with overtime work during rotational work m method of organizing work, with summarized recording of working time and in other cases established by law.

Also in the budget, take into account additional payments for days that are not actually worked, but for which the average earnings or daily rate are maintained. Such cases include:

• ​work of employees with piecework and time-based pay during regular and additional vacations. In this case, calculate the average earnings in each month, based on the annual payroll for this category of personnel, divided by the number of working days in the year;
• time for performing state and public duties on weekdays;
• vacations in excess of those provided for by law, for example, additionally provided under a collective agreement;
• women's leave related to pregnancy and childbirth;
• preferential hours for teenagers;
• educational leaves granted to employees studying in educational institutions, and training time for employees aimed at professional training, advanced training or training in second professions;
• days of medical examination, blood donation and rest provided after each day of blood donation for donor workers;
• other working days not actually worked, but for which, according to the law or collective agreement, payments are provided in the amount of average earnings or according to category;
• surcharge difference differences between the amount of social insurance benefits due to temporary disability and average earnings, if this is provided for by law or a collective agreement.

Select all allowances and surcharges in separate rows or, depending on the form of the calculation tables, in columns. This will make it easier to control the calculation and identify errors.

Awards

Depending on the approved motivation system, determine the amount of costs for bonuses. Perhaps these will be monthly, quarterly, semi-annual or annual bonuses, the amount of which is tied to the salary. Then for the calculation it is enough to know the total amount of the constant part of the salary.

If bonuses are tied to the amount of profit, you need to know the organization’s business plans and build on them. But since the implementation of the plan is not a stable process, it is necessary to work out at least three budget options for the bonus: optimistic, optimal and pessimistic. Find out from managers and finance specialists what percentage of the plan is applicable to each of the scenarios.

Also analyze the statistics for the last two to three years and look at the dynamics of the volume of actual bonus payments. Such an analysis will allow us to obtain certain coefficients that will show the success of departments in relation to each other and the influence of seasonality on the result. This will make it possible to calculate the bonus based not only on the planned results, but also taking into account actual data. Based on this, calculate three budget options with different scenarios.

If the organization plans to change the bonus system during the year, then draw up two budget options - with the current system and with the future one. It is also recommended to calculate three scenarios for each option: optimistic, optimal and pessimistic.

Vacation compensation

In the payroll budget, take into account payments for unused vacations upon dismissal of employees. To do this, make a general analysis of staff turnover from the past and current year and determine the amount of actual payments. Also calculate the number of unused vacation days that will accumulate until the start of next year. This data will serve as the basis for determining the amount of compensation upon dismissal. Of course, the amount will be approximate.

Insurance premiums

Once the basic costs of paying employees have been determined, take into account all insurance premiums from these amounts. This task should be carried out by the accountant responsible for calculating insurance premiums. Since at this stage only a draft budget is being developed and the amounts of actual costs will be different, the amount of contributions will also be estimated. This is fine. Report this, as well as other nuances of calculating budget items, when defending it.

Civil contracts

Next, determine the number of civil contracts that are planned to be concluded in each division. This information must be requested from the heads of departments practicing this option of cooperation with individuals. Such expenses will also be included in the payroll calculation. In this regard, be extremely careful when planning amounts. If it is difficult to determine the need for GPC contracts for the entire year, plan in the payroll calculation the amount obtained based on an analysis of the organization’s business plan and actual costs for this item for the previous two to three years.

Budget check

After all the main budget items have been calculated and the project has been drawn up, it is necessary to check it. To begin with, compare the size of the calculated payroll with the data in the business plan, specifically with the planned profit of the organization minus all mandatory expenses for the maintenance and development of the business.

Compare the total and look at each month's data. With proper planning, an increase in monthly profit should lead to an increase in payroll, and vice versa, with the exception of cases where large personnel expenses are planned, for example, payment of quarterly or annual bonuses, there will be a massive recruitment of personnel for new positions when expanding the business, or salary indexation. Necessary prepare for the fact that in these months there will be increased attention from the budget committee and it will be necessary to explain the reasons for this discrepancy between the organization’s profit and the growth of the payroll.

Next, compare the planned indicators with the indicators for the same period of the current and last year, and production standards adopted in the organization. If the organization does not plan reforms and work processes are stable, then these indicators should correspond to those of previous years.

Calculate and compare the average salary for each month. Provided that the organization does not plan a sharp increase or reduction in the payroll, the salary should not differ much, with the exception of the months of bonus payment (months of bonus payment should also not differ greatly from each other).

After this, calculate the expected growth in labor productivity and average wages. In a normal situation, its growth should not outpace the rate of increase in productivity (growth in labor productivity outpacing growth in wages). Otherwise, it will be unclear why employees’ salaries are increased.

Defense and approval

Payroll is the total wages of all employees of an enterprise, firm, or organization. Includes all payments, including social.

It is calculated for a certain period of time, for example, for a month or quarter, but is determined and depends on the situation in the market for services and goods, on how much labor costs, inflation and a number of other factors.

The state establishes only minimum wage level, the maximum is not limited and depends on the employee himself, his contribution to the activities of the enterprise.

Payroll is an integral part production costs. The composition is determined by current legislation.

Composition and structure

What does it consist of? The payroll includes the following elements:

In the payroll not included:

• targeted payments and bonuses from special funds;
• bonus for the year;
• financial assistance of all types;
• some pension supplements;
• some compensation, for example, for price increases;
• gratuitous loans, payment for travel, vouchers, social benefits;
• dividend payment.

The structure of the wage fund at the enterprise table:

What does FZP apply to?

Payroll is payment actually completed employees of the enterprise of work. Includes:

• remuneration for work, in kind and in money, both for time worked and for time not worked;
• compensation related to working conditions;
• all kinds of labor stimulation, for example, allowances and bonuses;
• expenses for accommodation, food, etc.

Social payments are not included in the FZP.

The difference in the composition of payroll and wages

Payroll includes all payments to employees of the enterprise, including personal wages.

At the same time, as we have already said, the wages and salaries only include payment for actual work done and related incentives and compensation.

Instructions on how to compose

I must say that payroll can be like daily, monthly, quarterly, annual(read more about how the annual payroll and wages are calculated). When calculating it, it is necessary to process all types of incentives, bonuses, compensations, rates, official salaries, and tariffs existing in the organization.

Simplified calculation scheme: you need to sum up the wages of all employees with a salary and multiply the amount by the number of months of the time period for which calculations are made, for example, by a year, i.e. multiply by 12.

Payroll can be calculated for any period, at least for a day.

If the organization has employees with hourly rate, then we determine the number of working hours. Then we sum up the hourly rates of workers and multiply by the total number of working hours.

For workers with piecework payment— prices are multiplied by the volume of planned work. At the final stage, everything is summed up, and the allowances, compensations and social benefits existing in the organization are added.

Read more about wages and salaries.

Calculation

Calculation of the salary is nothing, actually is not different from payroll calculation. Only it does not include payments not related to the work performed.

It should be noted that the calculation in each industry is carried out taking into account its features. That is, for a budget organization, calculations are made differently than, for example, for a mining enterprise. But, unfortunately, we do not have the opportunity to consider all types of calculations, so we had to limit ourselves to only the above simplified diagram.

For those who want to receive complete and detailed information We recommend that you consult specialized literature.

In our short article we touched only on wages, in our opinion, main component activities of any organization.

The ultimate goal of any enterprise in market conditions is Receiving a profit.

And the worker, accordingly, is fair rewards for your work. The fulfillment of an organization's plans depends on how each of its employees works. And he works the way he is paid.

This is a simple conclusion. In the process of activity of an organization, firm, enterprise, it is necessary pay special attention to the formation of funds, both wages and salaries, taking into account all their components. And, of course, don’t forget to pay for the work done.

25.05.2018

Expenses spent on employee salaries must be controlled and transparent.

For these purposes, structural divisions are created with clearly regulated settings aimed at optimizing costs.

Each enterprise forms a so-called wage fund.

What is this concept, why is it necessary and how is it calculated?

Determination of payroll for enterprise employees - what is it?

In short, this indicator is called payroll.

Concentrates here movement of expenses aimed at paying salaries to personnel, including bonuses, allowances, supplements, compensation and other payments, regardless of the source of financing.

Payroll Fund – an important cost optimization tool any enterprise.

The amount of payroll depends on:

• employee salary;
• percentage of contributions to government agencies;
• the amount of insurance premiums;
• additional monetary preferences.

How is it different from payroll?

It makes no difference to an ordinary employee from what source his monthly income is financed.

However, there is a fundamental difference between these two concepts.

The wage fund includes in its structure budget allocated for payroll.

The wage fund includes funds distributed among all employees, according to the tariff rates established at the enterprise, as well as piece rates.

The wage fund includes:

• frame part;
• additional payments, bonus payments, allowances;
• compensation.

Economists This does not include all kinds of social rewards.

The wage fund is a versatile concept that includes absolutely all the accruals that are supposed to be paid at the enterprise.

Consequently, the wage fund is part of the payroll structure and pays money to employees for time worked and standard bonus subsidies.

Kinds

The multifaceted structure of the payroll depends on the reporting unit, therefore the periods when its budget is formed should be divided:

• Hourly. Funds costs associated with hourly wages.
• Day. This source is rarely used, only in situations with the payment of severance pay, the amount of which is based on the daily rate.
• Monthly. Gives an idea of ​​expenses in each reporting period broken down by month.
• Annual. The analysis uses information for the last calendar year.

No financial decisions in organizations are made out of the blue. Everything is done within the framework of analysis and drawing up a preliminary plan, on the basis of which payments to employees are made.

Annual and monthly

Any planning, including the calculation of the wage fund, involves an analysis of the data available in the organization. The main element is the time interval.

As a rule, the previous reporting month or year is taken as a basis.

To make a rational conclusion, the analyst will need summarize all material transactions carried out during the period of interest.

Only constant values ​​are taken into account, and benefits transferred within the framework of social projects are excluded.

Therefore financial materials for predictive analysis of wages will be:

• payroll statements for the period of interest (year, month);
• time sheets, which reflect the number of hours actually worked for each employee;
• staffing table with tariff rates.

Primary and secondary

Backup storage- a complex and important expenditure tool for any enterprise, consisting of several payment purposes.

Its foundation is the Basic Wage Fund. The main salary package includes:

• actual accruals under the employment contract;
• additional payment for overtime work, downtime;
• replacing cash rewards with food products.

The additional wage fund includes related accruals in the form of bonuses, bonuses, bonuses for harmfulness and other incentives controlled at the legislative level.

Composition and structure - what is included in the payroll?

The reserve storage is formed on the basis of four large groups of financing.

What does the payroll of an enterprise consist of:

1. salary fund;
2. payment for unworked time;
3. incentive payments;
4. additional payments.

The wage fund includes:

Payment for unworked time, according to the Labor Code of the Russian Federation, is provided for during the employee’s stay:

• on vacation (regular, maternity, educational);
• performing public duties, agricultural work;
• at advanced training and retraining courses;
• on a special agreement (preferential hours for teenagers);
• on forced time off for a valid reason (death of relatives, marriage, downtime due to the fault of the employer).

Incentive payments include:

• material aid;
• bonuses;
• cost of gifts.

Additional payments include:

• business trips;
• sick leave;
• compensation for damage;
• special types of pension benefits.

Costs aimed at paying employees dividends, annual bonuses, loans, travel costs, vouchers and any other financial assistance are isolated.

Formation order

Economists rationally use this concept when planning the production process and implementing management functions.

Their tasks include determination of the total volume of material costs, used to pay the personnel of the enterprise in the current reporting period (year, month, quarter).

Financial department specialists are forced to monitor payments, identify one-time charges that must be minimized during this period or, on the contrary, included when forming a payroll.

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