Planning and calculation of the wage fund

Salary fund

The wage fund (abbreviated as payroll) is a special economic entity , nationally considered part of the national income.
Payroll should be distributed among employees and employees depending on the quantity of work and its quality, as well as their qualifications and other important factors. Payroll is perceived as an indicator of the labor plan; it is the main part of the plans for the annual development and economic growth of enterprises and organizations. The fund contains the amount necessary to cover payments to employees, both permanent and working under a temporary employment contract, as well as to cover expenses for time not worked through no fault of the employee (for example, payments to women on maternity leave). The fund provides funds for making payments based on calculated tariffs and salaries, as well as incentive payments, allowances and various additional deductions.

The formation of the fund occurs in accordance with established fixed standards; if it is an enterprise fund, and not a state fund, then the funds come from business income.

The size of the fund is calculated taking into account the number of personnel employed in production, the average wage at the enterprise and expected costs.

The influence of the use of working time and average wages on the wage fund of workers

Checking the balance of deviations:

FOT = 41451 - 3147661+17891 + 340319 = - 2748000 rub.

Thus, the decrease in the wage fund for workers was mainly due to a decrease in the number of workers (- 3,147,661 rubles).

Table 1.10

Analysis of the efficiency of using enterprise personnel

Table 1.11

Factor model of salary intensity analysis

Deviation balance:

1) 2,303-1,351= 0,952%

2) 0,776+0+0+0,014-0,009+0,238-0,068= 0,952%

From the above analysis it follows that salary profitability increased by 0.952% (from 1.351% to 2.303%). The increase in salary profitability was mainly due to an increase in sales profitability.

Let's analyze the use of fixed production assets (Table 1.12).

The wage fund includes expenses associated with the payment of salaries. This is one of the key areas for spending the company's funds. Therefore, the state of the fund must be constantly in the field of view of management. Consumption analysis will allow you to quickly identify problems, eliminate them, and optimize all processes.

Structure

It is quite difficult to describe the structure of the enterprise fund. The fund's funds consist not only of fixed salary contributions, but also of compensation and various types of allowances.

The general structure looks like this:

1. Payments according to the employment contract for the amount of time worked:
   Deductions of fixed wages, according to established standards.
2. Deductions for employees working on a piecework basis.
3. The cost of products that were made available to employees as payment in kind.
4. Allowances, incentive payments, bonus payments (payments in kind are also calculated).
5. Deductions in the form of compensation for working conditions or overtime.
6. Deductions to third-party specialists hired under a one-time employment agreement.
7. Contributions for employee development or retraining.
8. Deductions for the payment of part-time employees.
9. Payments that compensate for the difference in wages in the case of working as a deputy.
10. Fees for non-staff employees.
11. Payment for time not worked by an employee, while maintaining his right to wages:
    Vacation deductions.
12. Privileges.
13. Vacations due to training.
14. Deductions for employees who donate blood.
15. Payment for any downtime that was not the fault of the employee.
16. One-time incentives:
    Annual deductions for quality of work, length of service or based on the results of work.
17. Payments of financial assistance to employees in need.
18. Additional deductions related to vacation.
19. Compensation for unused vacation rights.
20. The monetary value of other incentives or special promotions and bonuses for employees.
21. One-time incentives include the cost of gifts if they are paid from the fund.
22. Payment of expenses related to the specifics of the work:
    Payment for free meals for employees.
23. Payment of benefits for food and accommodation of employees.
24. Compensation for utilities or housing costs.
25. For transportation companies – reimbursement of fuel costs.

Payroll structure

To determine the size of the total amount of expenses, which is called payroll, such income of workers is included

:

The payroll amount does not need to be included

the following amounts:

• issuance of dividends;
• gratuitous loans;
• social benefits and compensation payments from State budgets;
• annual bonuses based on performance results;
• any type of financial assistance;
• compensation for price increases.

All amounts of payments that are not of a permanent nature during the calendar year or are paid from insurance funds should not be taken into account when calculating the payroll.

What the payroll consists of and the procedure for paying employees is described in the following video:

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Payroll formula

The rate of economic growth of the enterprise, as well as the success of forecasting expenses, depends on how correctly the required volume of payroll is calculated.

It is important to use appropriate statements, to have information about the exact number of employees on staff, as well as about freelance employees and the average cost of paying them.

First of all, it is worth saying that the calculation is based on average indicators for the reporting period; it is recommended to use data for at least 12 months of work.

In fact, there is no strict formula for calculating payroll; you need to take into account the specifics of the enterprise, as well as data on all employees. To calculate the annual indicator, the average wage is multiplied by the number of employees, and then by 12 (if the reporting period is a year).

There are also special formulas. The most commonly used is this:

FOT=salary (TS+DV+k); ZP – salary;

TS – salary or tariff rate;

DV - additional payments, allowances, bonuses, etc.;

k – regional coefficient, expressed as a percentage, set separately for each region (for example, northern allowances).

Instructions for calculating various types of funds

To instantly calculate the payroll resource, first of all, you need to decide on the time period. Most often, annual data is taken into account. The amounts that were paid to employees in the form of permanent contributions are added up. It is important not to take into account time costs, as well as one-time costs. This helps eliminate the accounting for unforeseen payments, such as financial assistance or unplanned bonuses.

Then the indicators from the reporting sheets are studied. You need to calculate the time worked by employees for the entire selected period. It is important that the organization has someone responsible for maintaining the timesheet and constantly enters the number of hours there.

Then the average number of employees is calculated. To do this, you need to separately, for each month, make a calculation using the following formula: the number of personnel working for each day is added up and divided by 30. After everything is calculated by month, you need to add up the indicators and divide by 12. This will be the average number employees at the enterprise per year.

It happens that you need to calculate the monthly payroll, and not the annual one. Then the amount of all payments for the year is divided by 12. And then the number of days that the employees worked is also divided by 12. Then the average monthly earnings of all employees in the state are divided by 30, and the result is divided by the number of employees who were employed per month.

You can calculate the daily asset in approximately the same way. A small caveat is that you need to further divide by 30 to get the daily average. It does not matter for what period the calculation is being made (30 is the standard number for division; it does not matter whether the fund is calculated for a month with a different number of days or not).

Calculation procedure

How to correctly calculate the payroll so that there are no mistakes that can reduce the interest in the work of the staff? The success of work in planning for the future of all expenses for financing employees will largely depend on determining the amount of the reserve for the payment of wages and incentives.

In determining the size of the payroll

need to apply:

• settlement;
• approved by the organization;
• submitted to the accounting department for calculating payments for previous periods.

In addition, all compensation options, additional payments, allowances, incentives, bonuses, and financial assistance that exist at the enterprise must be used in the calculations. When paying by piece, the parameters for determining the payroll amount will be the prices and the amount of planned work, the implementation of which will give the desired result.

Carry out calculations

can be done using different methods:

1. Approximate – in connection with the planned production volume;
2. A more accurate calculation option is to calculate the expected salary of each worker employed in production.

To determine the payroll, you can use the hourly wage rate and the effective balance of working hours.

This value is determined by the following formula:

Ʃphot = TCn * ChSPn * Tef, where TCn is the tariff rate (in hours, days) for an n-category worker, rub.; ChSPn – number of workers of the nth category, people; Tef – working time fund according to the balance (number of working hours or days).

For piece workers, the size of the fund is determined by the formula:

Ʃphot =Pn * Vn, where Pn is the unit piece price for one operation or product within the scope of the production program; Vn is the volume of products of the nth type.

The annual average payroll for managers, engineers and employees is determined by the size of their salaries by multiplying the monthly earnings of each group of workers by their number and by 12 (the number of months).

Components of the indicator

The payroll includes the following payments:

• salary for time actually worked, in cases established by law - for time not worked;
• income from enterprise securities from deposits;
• allowances, bonuses and other additional payments, if they are included in the incentive wage fund;
• various types of compensation;
• social assistance, payments due to financial situation, as well as other deductions of a permanent nature.

All funds allocated to employees, including in kind, are subject to accounting.

Such deductions in the form of social payments provided from public funds, the state budget of various levels or extra-budgetary funding are not taken into account.

Formation of payroll

To form the wage fund, the following methods are used:

• calculation of the ratio of established standards to the actual volume of production, expressed as a percentage;
• incremental method - with each increase in production volume, employee wages increase by the same percentage;
• residual method - the fund is considered part of the enterprise’s income and is calculated taking into account profit.

If there is a shortage of funds, amounts taken from the enterprise's reserve fund are used, in the formation of which it is necessary to take into account the possible excess of the expenditure of funds included in the payroll fund. Often, in addition to the main fund, employee development and support funds, as well as social funds and assets, are created. The more indicators are taken into account when forming the payroll, the more rationally the funds are spent and the more rationally their distribution occurs within the team of employees.