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

Only the inhabitants of Belarus and Ukraine can envy workers in the Russian Federation. Reuters photo

The vast majority of Russians (85%) consider themselves happy, and this figure is higher than in other countries, announced the All-Russian Public Opinion Research Center (VTsIOM), which is not alien to the authorities. The optimism of Russians is associated with intangible values. Indeed, if the self-perception of Russians depended on material factors, then there would be fewer happy people. After all, a protracted crisis led to a long-term drop in income. And the comparison with other countries is more and more upsetting. Russia has the lowest hourly wages by European standards. Moreover, it is 30-40% lower than in the poorest countries of the European Union (EU) - Bulgaria and Romania.

The level of happiness in Russia, based on the subjective assessments of citizens, has reached 85%. This is the proportion of people in the country who consider themselves to varying degrees happy. As VTsIOM reported on Wednesday, this is the maximum figure for all the years of measurements. 1,800 citizens over 18 took part in his polls. 13% of respondents consider themselves unhappy to varying degrees. The rest found it difficult to answer.

Mostly Russians are happy because of intangible values ​​and achievements. Thus, 32% of respondents explained their positive attitude by the fact that they have a family. About 21% are happy because everyone in their family is healthy, 19% referred to the fact that they have children. And such reasons as a good job, which was mentioned by 14% of respondents, and a good financial condition (9%), did not make it into the top three popular answers. However, those units who call themselves unhappy mention material difficulties (9%), low wages, poor health, poor state of affairs in the country (each of these options was indicated by 6% of respondents), unemployment - 4% as the main reasons.

VTsIOM specialists note that, according to their estimates, Russians turned out to be happier than residents of other countries. In particular, VTsIOM contrasted its data with the calculations of Gallup International/WIN. Gallup materials claimed that the proportion of happy people worldwide reaches 68%, while in Russia it is only 56%.

“In conditions when the pressure of unfavorable circumstances turns out to be protracted, the public consciousness is ready to eagerly absorb any positive news. In recent months, there have been many of them: the emerging growth in industrial production and GDP, the strengthening of the ruble, the rapid decline in tensions around Syria and North Korea, and so on. All these factors stimulate an emotional rise,” says Oleg Chernozub, an expert at VTsIOM. He adds: “At the same time, we should not forget that the main “generators” of happiness continue to be factors of personal life. This suggests that people continue to go into the "inner world" of the family, to the best of their ability to be distracted from the problems of the "outside world", which they continue to perceive as very painful.

But judging by the official statistics of the Russian Federation and other countries, the financial situation of Russians can hardly be called optimistic. According to NG's calculations, last year one hour of work in Russia was estimated at an average of $3.3 at the current exchange rate. This is many times less than in the US and in any EU country, including even the poorest countries. For example, in 2016, one hour of work for a resident of Bulgaria cost an average of about $5 at the current exchange rate, in Romania - about $6. And for the European Union, this was the most modest figure.

The gap persists even after recalculating wages not at the nominal exchange rate, but at purchasing power parity (PPP). Such a recalculation allows you to bring the salaries of different countries to a common denominator. PPP, in particular, takes into account that rubles can buy more goods in Russia than in the United States for an equivalent number of dollars at the exchange rate. Thus, the size of Russian GDP, expressed in dollars at the current rate, is approximately three times less than GDP, recalculated at purchasing power parity.

For comparisons, official statistics on accrued wages, including the tax costs of the employer, were taken. In 2016, the average monthly accrued salary in the Russian Federation amounted to 36.7 thousand rubles. The accrued salary is more than actually paid, which the employee receives in his hands. For those countries in which hourly wages are not accepted, monthly accrued wages were taken and divided by the number of working days and hours per year.

On the one hand, such comparisons can hardly be called extremely accurate. In Russia, statistics record the average salary for the entire economy. And in other countries, officials and farmers can be excluded from the calculations. But on the other hand, with these caveats, a general comparison of salaries is possible, it gives an idea of ​​the extent of the differences.

One hour of work in Russia last year cost an average of 10 conventional ("international") dollars. And in Bulgaria, an employee received an average of 13 conditional dollars per hour. In Romania, even more - $ 14. Of the three dozen countries analyzed, Belarus was lower than Russia, where one hour of work cost almost $ 8, and Ukraine (5 conditional dollars).

The leader in wages is Norway, where 53 international dollars are charged for one hour of work. In second place is Belgium ($46), third is France ($42), fourth is Germany ($40.5), and fifth is Denmark (40).

Once again, we will clarify that these are data at purchasing power parity. If we do not recalculate PPPs, but take salaries at the exchange rate for 2016, then the top five looks different. Following Norway are Denmark, Belgium, Sweden, Luxembourg. Meanwhile, some EU countries provide other calculations that identify other leaders in terms of wages. So, earlier Deutsche Welle (DW), referring to the German Federal Statistical Office, reported that one hour of work in the processing industry in Germany in 2016 cost 38.7 euros - and this is “47% higher than the EU average”. Only Denmark, Belgium and Sweden are ahead of Germany in terms of labor costs, according to DW. DW also explains that the cost of labor is formed on the basis of employees' salaries and social contributions, while "for every 100 euros of an employee's earnings, an employer in Germany must additionally deduct 28 euros to social insurance offices."


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 such a desire is expressed by the employer himself.

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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This week, the Just Russia faction submitted to the State Duma a bill on the introduction of hourly wages in the country. According to the proposal of the SR, the minimum cost of an hour of work should be 100 rubles. Let's compare this figure with the minimum hourly wage in countries where it already exists.

There is no single national minimum wage in China. Minimum hourly wages are set by province and economic zone. The most modest figure is in the northeastern province of Heilongjiang on the border with Russia (8 yuan). And, for example, in Shanghai it is more than twice as high and reaches 18 yuan.

In the United States, the minimum hourly wage was first legislated in the 1910s in 13 states. At the national level, such a law was passed in 1938. The hourly rate is now $7.25, although the figure is higher in 29 states.

The average hourly minimum wage in Japan is 780 yen (475 rubles) per hour. At the same time, in some prefectures, it falls below 700 yen, and in Tokyo it reaches 900 yen. This year, the average is expected to rise by another 3 percent.

In Brazil, the hourly minimum wage was set in the 1930s by President Getúlio Vargas. Each state of the country can introduce its own minimum wage, but it cannot be less than the federal one.

It is curious that in Germany, where the traditions of social democracy have 150-year-old roots, the hourly minimum wage appeared only in 2014. But it immediately became one of the largest in the world.

Colombia has an extremely low minimum wage, which in general corresponds to its position as a rather poor country, largely tied to the agricultural sector, where workers, in principle, earn little.

The figure indicated in the photo will become obsolete in two weeks. From April 1, Britons will receive a minimum of £7.2 an hour. This increase will be one of the most significant in history.

Australia leads the world in minimum hourly wages. Which is not surprising, given the exceptionally high standard of living on the continent. However, manufacturers have recently complained that the collapse in world commodity prices has caused significant damage to the Australian economy.

Over the past 20 years, the minimum hourly wage in Israel has doubled. However, in real terms, the growth is not so significant due to the relatively high inflation during this period.

France also has a very high level of social security for workers. In terms of the minimum wage, the country is only slightly inferior to Australia. But citizens under the age of 18 can only count on 80 percent of the declared 9.6 euros.

Minimum wage rates in Poland are among the lowest in the European Union. However, prices in this country are significantly lower than the European average.

South Korea, despite the tremendous success in the economy over the past 40-50 years, nevertheless remains a country with modest social security (when compared with the leading developed countries). The minimum wage in Korea is almost half that of European countries.

Taiwan is in many ways similar to South Korea - with the only difference being that the country's economic breakthrough began a couple of decades later. Therefore, in social standards, the Taiwanese still lag behind the advanced "Asian tigers." But the minimum wage there is 2.5 times higher than in mainland China.

Hourly pay requires a clear calculation of hours worked. Read about the cases in which it applies and what are the calculation rules

Read our article:

Hourly pay according to the Labor Code of the Russian Federation

Article 100 of the Labor Code of the Russian Federation allows the employer to establish at the enterprise that system of remuneration, which is most economically justified in this situation. Her choice must be indicated in the local regulatory act of the employer. Hourly wages are a special case of the summarized accounting of working hours (Article 104 of the Labor Code of the Russian Federation).

The salary received by an employee may consist only of payments for hours worked, it is possible to use an incentive bonus part. It may also depend on the norm performed per unit of time, with an appropriate allowance for productive work.

Article 133 of the Labor Code of the Russian Federation establishes requirements for the minimum hourly wage, read more about this below. The maximum number of hours that an employee can work for an accounting period is also limited; they can choose a week, month, quarter. The maximum duration of the accounting period is 1 year.

Minimum hourly wage in 2020 in Russia

Legislation prohibits assigning employees wages below the established minimum wage. For non-compliance with this rule, liability is provided in accordance with Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

In 2018, there was an increase in the minimum wage to 11,163 rubles. From January 1, 2019, the minimum wage amounted to 100% of the subsistence level - 11,280 rubles. In 2020 - 12130 rubles. Accordingly, it is necessary to systematically index the cost of an hour of work for hourly employees.

It is worth paying attention to the fact that depending on the region, the size of the minimum wage may vary. This is due not only to the use of district coefficients for the northern regions and territories equated to them, but also to the presence of a tripartite agreement in the region.

To calculate the cost of an hour, you need to calculate the maximum number of working hours per month for a 40-hour work week. And then divide the value of the minimum wage by the number of hours.

The maximum number of hours that can be in a month is 184.

The minimum wage for an hour of work in the Russian Federation from January 1, 2019 is 12,130/184 = 62.9 rubles. This figure is relevant for August and October. In other months, when there are less working hours, the hourly rate is higher.

Hourly pay is such a system that is convenient for use by the worker's staff:

  • part-time;
  • in flexible working hours;
  • concurrently;
  • in the mode of uneven distribution of work tasks in the billing period;
  • with the inability to accurately standardize their work

Payroll for hourly pay

As we wrote above, the minimum hourly rate depends on the size of the minimum wage. Recently, this figure has been constantly changing, so it is worth setting the rate a little higher in order to avoid breaking the law and constantly issuing additional agreements to employment contracts. Wages for hourly work are calculated by multiplying the number of hours worked by the wage rate.

A part-time accountant worked 67 hours in April. The hourly tariff rate is 235 rubles. The salary for April was 67 * 235 = 15,745 rubles.

How to issue

If this system is already in effect with the employer when hiring a new employee, then the necessary condition is simply prescribed in the employment contract and the order for employment.

Sample letter of application for a job with hourly wages

When transitioning within the current workflow, a specific procedure is required. Painted it step by step:

Step 1. Issuance of an order on the introduction of a summarized accounting of working hours.

Step 2. Notifying the employee of a significant change in the terms of the employment contract 2 months before the expected date.

Step 3. Signing an additional agreement to the employment contract on the introduction of hourly wages.

Please note that such changes require the consent of the employee. Otherwise, he is subject to dismissal.

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 an employee is 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