Calculation of hourly wages. The use of an hourly wage system - what it is, pros, cons, payroll and advance payments using examples with formulas

There are various forms of remuneration. In the West, and recently in our country, popularity is gaining hourly wages. Is she that good? The Country of Soviets will help you figure out the pros and cons of hourly wages.

Many enterprises use a tariff-free wage system. In this case, the employee's salary depends not so much on his personal success, but on the success of the entire enterprise or its division, as well as the volume of the wage fund. Tariff wage system implies taking into account the results of the work of a particular employee (the amount of work performed or the amount of time worked). Thus, the tariff system of remuneration includes the following forms of remuneration: piecework, time and mixed.

Hourly pay is a special case time wage form. It is used in the event that it is difficult to normalize the work of an employee. It is possible to calculate the number of parts that a worker has produced in an hour, but how to evaluate the work of, for example, a teacher? Of course, with hourly wages, not only working hours are taken into account, but also the qualifications of the employee.

Hourly wages may vary. Simple hourly wages implies a fixed cost of one hour of work, regardless of the result that the employee demonstrates. It is used in cases where the quality of work does not play a significant role. If the hourly wage takes into account the quality or volume of work performed, the hourly rate is added premium. The amount of the premium is agreed in advance. Finally, hourly wages with a standardized task in addition to payment for an hour of work, it implies an additional payment for the accurate completion of the task. It is used in cases where overfulfillment of the plan is more of a disadvantage than an advantage.

Tariff rate is calculated subject to the minimum wage. According to the Labor Code, the standard of working time is a 40-hour work week. This noma cannot be exceeded, but the number of working hours per week may be less - for example, with part-time work. Then the minimum cost of an hour of work is calculated taking into account the minimum wage and the duration of the working week. The tariff rate may be higher than the minimum, for example, taking into account the complexity of the work or the qualifications of the employee, but not lower. With hourly wages, wages are calculated by multiplying the established tariff rate by the number of hours worked.

How Is the hourly wage good for the employer? First, the working hour always has the same duration, unlike the working day. The fixed cost of a working hour will allow you to most accurately calculate the amount earned by an employee, taking into account absence from the workplace for various reasons. Secondly, hourly wages allow you to optimally pay for the work of workers working part-time or weekly, workers or flexible schedules. Thirdly, it allows you to save money - you pay employees only for the hours actually worked. Fourth, hourly pay will help you monitor how efficiently your employees use their working time.

TO disadvantages of hourly wages for employers include the complexity of the calculation (it is necessary to keep a strict record of the time of work of each employee), as well as the inefficiency of hourly pay without a bonus. In addition, having saved on the payment of already hired employees, you will have to spend money on paying another one - the one who will control the working hours of colleagues.

And what about the workers themselves? Will they accept hourly wages? If you want to work part-time, flexible schedule or part-time, then hourly wages are what you need. Also, hourly wages are suitable for workers whose working hours cannot be clearly defined- for example, a teacher. One day he may have two pairs, and the next day he may have all six. Often, hourly wages are used to pay workers, visitors, cleaners, etc. Hourly pay is also suitable for part-time waiters, cooks and bartenders (of course, taking into account the additional payment, say, for night work). If you are a student and are looking for (for example, as a promoter or courier) - you will most likely also be paid for an hour of work. Hourly pay is convenient uneven workload. Let's say you know that at the beginning of the month you don't have much work to do, so you have to work your ass off at the office, and at the end of the month the work piles up and you sit overtime. In this case, it makes sense to agree on a flexible schedule and hourly wages - you will definitely know that you are getting paid for what you really worked.

However, some unscrupulous employers try to “squeeze” the maximum out of employees, so they set a large amount of work for one hour. If you do not cope with it, you will not be added a bonus to the minimum tariff. Also, unless you insist that the employer fixed the hourly wage in the employment contract, it will not fundamentally differ from the “shadow” salary in an envelope. Be sure to make sure that the employment contract stipulates that payment is accrued to you in proportion to the hours worked.

And still, Is hourly pay good or bad? It depends on your occupation, the desired work schedule and the conscientiousness of the employer.

The need to determine the size of the hourly wage rate arises when an employee works overtime or, conversely, on a part-time basis. In this case, you need to know exactly how to calculate the salary by the hour, and be able to apply this knowledge in practice.

The calculation of hourly wages is made according to the following formula:

PTS \u003d O / Chn,

HTS - hourly tariff rate;

O - the amount of the official salary established by the staffing table and the provisions of the labor agreement concluded between the employee and the employer;

Chn - the standard number of working hours in the reporting month.

An example of calculating hourly wages in 2019

To understand the principle of calculating hourly wages, you should use the above formula to solve a specific problem. For example, the salary of an employee is 27,000 rubles. per month. In June 2019, 19 working days, and in accordance with Part 1 of Art. 95 of the Labor Code of the Russian Federation, the duration of the pre-holiday day (June 11) is reduced by 1 hour. Thus, the total number of working hours in the reporting month is 151.

With the specified initial data, the hourly rate will be:

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NPV \u003d 27,000 rubles. / 151 hours = 178.81 rubles / hour

Payroll at an hourly rate

Sometimes in practice it becomes necessary to calculate the amount of an employee's earnings based on the hourly wage rate established for his position. In this case, the calculation is carried out in the reverse order using the formula:

Z \u003d PTS × Chf,

Z - the size of the employee's wages;

Chf - the number of hours actually worked in the reporting period.

So, to calculate the hourly wage rate, it is necessary to divide the amount of the salary paid to the employee by the standard number of hours that he must work in the reporting month. The calculation of wages at the hourly rate is carried out in the reverse order - you need to calculate the product of the established rate and the number of hours worked by the employee in the reporting period.

Not in all cases, the employee receives a monthly salary. Depending on the terms of the contract, payment can be made for each hour of work. A detailed answer to the question of how hourly wages are made is presented in the article.

Labor Code of the Russian Federation hourly wages

The legislation of Russia and Article 123 of the Labor Code of the Russian Federation states that, with properly executed legal acts and prescribed terms of the agreement, each employee has the right to arrange work with payment for one hour. This type of activity refers to a time-based type of earnings and is also subject to mandatory official registration and regular payment of funds. The peculiarity of this type of work is that the calculation of wages is made from the actual number of hours worked. Such a condition is mandatory prescribed in the contract, based on the provisions of Article 57 of the Labor Code of the Russian Federation.


Hourly payment in accordance with the provisions of the Labor Code of the Russian Federation can be:

  • Simple. This system is most often used in the public sector. Only the amount of time worked is paid.
  • Premium simple. The amount of payment of funds includes both the time worked and the quality of the tasks performed. The amount depends on the rate and calculation of the premium.
  • Normalized. This type of payment of funds is based on the fulfillment of the established norm.

It is noted that according to the Law, the amount of the minimum payment for labor should not be lower than the minimum wage. Such a rule operates in accordance with part 3 of article 133 of the Labor Code of the Russian Federation. At the same time, the calculation of wages for each hour of work is done on the basis of time tracking. The entire amount of time worked, which should not exceed 40 hours per week, is recorded by the boss, in accordance with part 4 of article 91. If the employer has registered employees for an hourly night shift, the salary level under the Law of the Russian Federation doubles for every hour of work. This type is convenient to install for part-time workers and employees who have a flexible schedule. Since each hour of work is paid at the same rate.

Minimum hourly wage in 2018 in Russia

It is necessary to apply the conditions for payment of funds for each hour of work, taking into account the minimum minimum wage. Part 3 of Article 133 of the Labor Code of the Russian Federation states that the minimum wage is 7,500 rubles. Also, in accounting for time, the boss may not prescribe the period worked by the employee. The maximum duration for part-time work is 40 hours per week. It is worth noting that the Law does not limit the increase in income for each hour of work, if the employer himself expresses such a desire.

How to conclude an employment contract with an hourly wage - sample

If an employee wants to work and receive a salary for each period worked, on the basis of Article 123 of the Labor Code of the Russian Federation, he has the legal right to draw up an agreement with payment for each hour. To do this, the employer and employee must establish and prescribe the features of this type of earnings on a mutual basis.

The correct way to complete the contract is as follows:

  • The tariff rate for hourly activity is fixed, taking into account the minimum wage indicators.
  • The level of income is prescribed in the process of multiplying the rate and the hours worked.
  • Information is registered that relates to holidays, weekends and sick days.

Order for employment with hourly wages - sample

After the execution of the employment contract is completed, the employer issues an order to accept the employee for the position. Form T-1 is the correct form of the order.

For the correct execution of the order, the following data are indicated:


  • Full name of the company.
  • The position of the employee.
  • Personal data of the worker and his personnel number.
  • Salary level. At this point, the employer must enter the amount of income for hourly work.
  • Features of working conditions and the basis for them.
  • The date of the act.
  • Document Number.
  • Signature of the manager and employee.

For more detailed information on how to fill out the order correctly, you can download a sample.

How to calculate hourly wages - calculation example

Calculation of hourly wages in 2018 produced as follows:

It is necessary to multiply the income, taking into account the established tariff, by the duration of the week / month / year. For example, an employee works hourly for 250 rubles. He worked 80 hours a month. So you need to multiply 250 by 80. The total amount of earnings will be 20,000 rubles.

Such a simple formula will allow even an employee to calculate the level of income.

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Question I am paid by the hour. How to calculate the hourly rate from the minimum wage?09:24:15, Dec 3. I have an accounting period of the month09:24:26, Dec 3. It is clear that we must increase it. :24:39, Dec 3. I have 183 hours in December at 09:24:45, Dec 3. In January 120? I'm asking about the dependence of the hourly rate on changes in the minimum wage. Answer Answer to the question: The salary of an employee who has worked the norm of time in a month and fulfilled labor standards (labor duties) must not be lower than the minimum wage. At the same time, there are no exceptions for any wage systems in the Labor Code of the Russian Federation. Therefore, the salary of employees who have an hourly rate cannot be less than the minimum wage.

How to calculate wages at an hourly rate, taking into account the minimum wage

The amount of monetary compensation will not be less than 1/300 of the refinancing rate of the amounts that were not paid on time, for each day of delay. The amount of compensation is calculated based on the amount of the surcharge laid down for handing over. Example 4 Compensation for the delay in the payment of additional payments to the minimum wage Salary for May 2015 of the cleaner of industrial premises O.L.


Important

Vasilyeva accrued in the amount of 4816 rubles. She is entitled to an additional payment up to the minimum wage in the amount of 1149 rubles. (5965 rubles - 4816 rubles). The salary was paid on time. The company transferred the additional payment after 30 calendar days from the date of issuance of the salary. The worker has no children. She is not entitled to income tax deductions.


How much O.L. Vasilyeva need to pay monetary compensation? Decision The refinancing rate of the Bank of Russia as of the date the compensation is charged is 8.25% (Instruction of the Bank of Russia dated September 13, 2012 No. 2873-u). The amount of the surcharge minus personal income tax is 1000 rubles.

TC RF). If the salary turned out to be lower than the minimum wage, you need to assign an additional payment to the minimum wage (Determination of the Supreme Court of the Russian Federation of July 23, 2010 No. 75-B10-2). For part-timers, this rule applies in a special manner. With what minimum wage to compare When calculating with employees, accountants use two indicators of the minimum wage - federal and regional.

The regional minimum wage is established in the regional agreement. Employers are required to comply with its terms, unless they within 30 days in writing refused to join it. Thus, if your region has its own minimum wage (regional), the employee's salary must be compared with it (part 1 of the article).
11 art. 133.1 of the Labor Code of the Russian Federation). For example, in Moscow, the minimum wage from June 1, 2015 is 16,500 rubles. (additional agreement of the Government of Moscow, Moscow associations of trade unions and Moscow associations of employers dated May 26, 2015 No. 77-783-1).

New minimum wage

  • The level of wages of employees of organizations located in the regions of the Far North and in areas with a similar status, excluding the district coefficient and the allowance for work experience, should not be lower than the minimum wage (see section 1 of the “Overview of Practice”, approved by the Presidium of the Armed Forces of the Russian Federation on February 26, 2014) .

Supplement to the minimum wage for an incomplete month worked The salary may be lower than the minimum wage if:

  • the employee has a part-time / part-time working week (you can learn more about the various modes of organizing working time in our article “Working hours according to the Labor Code - types and features”);
  • the employee works part-time.

In these cases, since the employee is underemployed, the remuneration he receives at the end of the month may be lower than the established minimum wage.

What regulates the minimum wage rate The way to control the earnings of citizens allows the state to guarantee the maximum minimum income for the employment of each citizen, regardless of education, length of service, working conditions, work experience. The amount of earnings not lower than the minimum wage regulates labor relations in each region of the federation. Supports the subsistence level of the able-bodied population.

Making an additional payment to the employee up to the minimum wage Those.

Hourly pay

Attention

He has the right to introduce any kind of changes, provided that they do not contradict the provisions of the labor code in accordance with article 9 of the Labor Code. The employer needs to develop a list of official documentation in order to make the transition to hourly wages. It includes the provisions:

  • on the wage system;
  • about the bodies that deal with self-government issues, for example, the school council, the academic council, the governing council;
  • on the distribution of the incentive part of the fund, from which the work of employees will be paid.

In addition to these documents, a regulatory and local act of the enterprise, a new staffing table are to be developed.


When preparing the above documentation, it is necessary to follow the prescriptions of legal, regulatory acts of federal significance, labor legislation.

Hourly wages of employees

  • New minimum wage
  • 502 bad gateway
  • What is the dependence of the hourly tariff rate on changes in the minimum wage?
  • How to pay extra to the minimum wage when combining and part-time (non-grebetskaya o.v.)
  • Supplement to the minimum wage from 2018
  • Hourly pay
  • Is the district coefficient included in the minimum wage?
  • Making additional payments to the employee up to the minimum wage

New minimum wage At the moment, I can offer the following reflection in the service: Set a monthly salary for employees - in proportion to the number of shifts / hours set by him for a month.

The procedure for additional payment to the minimum wage in 2018 (nuances)

For a non-lawyer: Does this mean that the figure for the regional subsistence level is not required when drawing up the staffing table? The most important thing is that the monthly salary should not be lower than the regional minimum wage? Even if the regional minimum wage is below the regional subsistence level? #11 IP/Host: 10.214.28. Date of registration: 02/09/2015Posts: 17,889 Re: Wage below the minimum wage with a schedule of "day after three" Does this mean that the figure of the regional subsistence minimum is not required when drawing up the staffing table? Yes. as well as the minimum wage is optional when compiling the SHR. The most important thing is that the monthly salary should not be lower than the regional minimum wage? Yes, if the month is fully worked out.
Even if the regional minimum wage is below the regional subsistence level? Yes. And there is no magic in the world, baby. There is only sensitivity, kindness and sensitivity, and also the ability to see through (s).

Additional payment up to the minimum wage in order to comply with legal requirements

Question: At the beauty salon, employees go out on appointment, they do not work all day. Is it possible to pay them an hourly rate of 100 rubles per hour. If we calculate the cost of an hour based on the minimum wage for Moscow = 15,000 rubles (minimum wage) / 160 working hours = 93.75 rubles.
minimum hourly rate. Monthly wages will be based on hours worked. In some cases, the monthly amount, if the master has worked a small number of hours, may be less than the Moscow minimum wage. Wouldn't this be a violation of the law? Answer: With time / hourly wages, the employee's earnings are determined based on the time actually worked by him and the tariff rate (salary). The tariff rate is understood as the amount of remuneration for labor per unit of time (hour, day, month). To record the working time of employees with hourly pay, it is necessary to establish a summarized time record.

In this case, the amount of the surcharge will be different every month. The algorithm for calculating it is simple: first, the amount of salary for the month is determined based on the work performed, hours worked, etc. actual data, and the system of remuneration adopted in the organization. Then the amount of wages received is compared with the established minimum wage.


If the minimum wage is higher, the additional payment is determined as the difference between the amount of the salary received and the minimum wage. Details in the materials of the System Personnel: 1. Magazines and books: Salary July 7, 2015 Payments to employees How to pay extra to the minimum wage when combining and part-time O.V. Negrebetskaya, an expert of the Salary magazine - Two indicators of the minimum wage - Important differences between part-time employment and combination - How to calculate the additional payment to the minimum wage when combining and part-time work The Labor Code has a rule - if an employee has fully worked for a month, his salary must be at least the minimum wage (part 3 Art.

The system of remuneration in the company is established by collective agreements, industry and regional agreements, local regulations, regulations, in accordance with labor law.

The division of wage systems into subspecies is rather conditional. Usually there are several forms of wage systems:

Time-based - the salary of an employee depends directly on the hours worked. Fixed rate can be hourly, daily or monthly;

  1. Piecework - the salary of an employee depends on the amount of work that he performed;
  2. Commission is a remuneration system in which an employee receives a commission (percentage) from a fixed indicator. For example, 10% of the outlet's revenue per day;
  3. A floating salary system is a system in which an employee's salary can be changed periodically - for example, once a quarter or once a month. Changes may depend on the implementation of the work plan or other indicators;
  4. Piece-by-piece - when using such a system of remuneration, the employee's salary will depend on the set of works performed by him (in accordance with the piece-by-piece task) for a certain period of time.

Hourly wages are one of the options for hourly wages. The wages of a worker depend on the number of hours the worker actually worked.

Which employees should be paid hourly wages?

Under certain conditions, the use of hourly wages is very beneficial for the employer: only the time that the employee is directly engaged in work is paid, it is convenient to calculate wages for part-time workers.

For example, these could be:

  • Workers with an uneven workload - for example, promoters involved in work at a particular facility
  • Employees whose working time is difficult to standardize - for example, teachers who conduct additional classes in training centers;
  • Flexible workers who combine multiple jobs;
  • Workers whose labor productivity is costly or difficult to measure.

Employers should take into account that if an employee has worked the norm of working time for a month (based on 40 hours per week), then the salary of this employee cannot be less than the established minimum wage.

How do you calculate hourly wages?

If the worker is "sitting on a salary", then his salary is fixed subject to the worked time norm (usually a 40-hour work week). The employee will receive a salary of a certain amount for the worked time norm, regardless of the number of working days according to the schedule according to