To calculate payment at an hourly rate, the program uses a predefined type of accrual, Payment at an hourly rate (section Settings – Accruals). In order for this accrual to be available in the list of accruals, it is necessary to configure the salary calculation parameters on the tab Hourly payment check the box Application of hourly wages(chapter Settings – Payroll – link Setting up the composition of accruals and deductions). The accrual type in the program is already configured and ready for use.

Accrual Payment at an hourly rate can be assigned to an employee as a planning document Recruitment. On the bookmark Salary it is indicated that the employee is assigned a planned accrual Pay at an hourly rate.

In order for the monthly Bonus (percentage) of 100% to be accrued for Payment at an hourly rate, it is necessary to add the monthly Bonus (percentage) 100% to the list in the Accrual. Calculation base accrual Payment at an hourly rate.

Changes in wages can be made using the following documents:

Personnel transfer (section Personnel – Hiring, transfers, dismissals);

Changes in planned accruals and Changes in wages (section Salary – Changes in employee pay), intended to reflect changes in working conditions (planned accruals) of one or more employees.

Changes to the hourly tariff rate are made using the document Change of wages. The document is intended to change the employee’s current accruals, as well as the procedure for calculating his advance from a certain date to a permanent period. It allows you to avoid entering the Personnel Transfer document if the employee only needs to change such conditions.

To calculate the result of payment at an hourly rate, the employee’s hourly rate is multiplied by the number of hours actually worked by the employee:

Result = TariffRateHourly * TimeInHours

The size of the employee's hourly wage rate is determined at the time of filling out the Payroll document and is recorded in a line in the tabular part of the document as the Hour indicator. tariff for charging Payment at an hourly rate. The accrual result is calculated based on the tariff rate indicated in the line of the tabular part of the document.

The number of hours actually worked during the period is determined by the deviation method: the time falling during periods when the employee was absent from the workplace is excluded from the standard hours according to the employee’s schedule. The absence of an employee must be registered in the program with specialized payment documents, i.e. the employee must be accrued for the time of absence.

If the employee’s hourly wage rate changed during the billing month, then the payment is accrued and calculated separately for each period of the month during which a certain accrual amount was in effect. In this case, when automatically filling out a document, the line for calculating payment at an hourly rate for an employee is divided into several lines: one for each accrual amount and period of its validity.

Staffing table is a regulatory document of an organization that determines its structure, staffing and number. It contains a list of structural divisions of the organization, names of positions, information on the number of staff units, types and amounts of basic accruals of staff units.

The staffing table is an effective tool for the personnel service of an enterprise; it allows you to consolidate the structure of the enterprise, the system of remuneration of workers, the amount of allowances, and also track the availability of vacancies in the organization.

Let's look at how to work with staffing in the program 1C Salary and Personnel Management 8, edition 2.5.

Using the staffing table in the 1C Salary and Personnel Management program 8.

Configuring the use of staffing in the accounting settings.

First of all, you need to set up staffing control when entering personnel documents.

To do this, in the accounting parameters (the “Enterprise” tab of the user’s desktop, the “Accounting Parameters” link), on the “Personnel Accounting” tab, check the “Control according to staffing schedule during personnel changes” checkboxes:

We can separately set up control over the number of bets and their size - the corresponding flags are provided for this.

It is convenient to enable control of the staffing table when personnel orders and the staffing table itself have already been entered into the database, everything is verified and corresponds to each other. When control is turned on, the system will not allow you to post personnel documents in which there is a discrepancy between the available staffing unit or the rate of pay.

Setting up staffing.

The staffing table is stored in the information register. Before you start filling it out, you must completely fill out the directories “Divisions of organizations” and “Positions of organizations”.

You can open the information register “Staffing table” by clicking on the “Staffing table” link on the “Enterprise” tab of the user’s desktop or from the main menu of the program -> “Personnel records” -> “Staffing table”.

The register form “Staffing table” will open. Let's take a closer look at it.

On the left is a table in which the directory “Divisions of Organizations” is displayed in the form of a structure. On the right is a table that displays a list of staff units.

When the “By department” button is pressed, the table shows the staffing units of the department on which the cursor is placed. If the button is not pressed, all records will be shown regardless of the cursor position.

By clicking the “Fill” button, you can fill out the “Staffing table” register according to the current arrangement of employees (i.e., according to the current personnel documents entered into the system).

Entering a new staff unit.

To enter a new record about a staff unit, use the “Add” button.

A form for entering a new staff position will open:

As you can see, the required details for recording are the department and position. You must also indicate the effective date of the staffing line. By default, the current date is substituted.

The “Tariff Rate” section indicates the number of bets, the rate range (minimum and maximum bets), as well as the type of rate: monthly, daily or hourly.

Additionally, working conditions are indicated (special working conditions will apply for this staff unit) and work schedule.

In the “Allowances” table, allowances for a given staffing unit are entered (for this, the corresponding types of calculation must be previously configured).

The “Additional” tab contains details for describing the requirements for the position. It is not required to be filled out.

Let's return to the register form.

When you click the “History” button, a column with dates appears in the “Staffing Units” table.

This way you can track the history of changes in staffing levels.

For example, in our case, from 01/01/2009, the staffing table line was in effect with one rate “Deputy General Director”, and from 01/01/2010 there was a change in the staffing table: another deputy rate was introduced.

Changes in the number of staffing units are entered by copying the line and changing the number of units and the effective date of the staffing line. If it is necessary to remove a staff unit altogether, then this line is copied and the number of units is set to 0.

Using the “Print” button from the staffing form, you can print reports:

standard form T-3 “Staffing table”, staffing arrangement (indicating the employee occupying the staffing unit), and analysis of the staffing table, in which you can see the number of occupied staffing units and the number of vacancies.

Thus in the program 1C Salary and Personnel Management 8 work was organized with staffing table.

If an employer has to pay its employees for overtime hours worked, or work on weekends, or the specifics of its activities are such that a shift schedule is required, a tariff system of remuneration should be used. With this system, various tariff rates are used, including hourly rates.

What is an hourly tariff rate and how is it calculated? This is discussed further in our article.

Tariff rate

According to Art. 129 of the Labor Code of the Russian Federation, a tariff rate is a fixed amount of remuneration for performing certain work during a unit of time, without taking into account compensation, incentives and social payments to the employee. Tariff rates can be calculated per month, day, or hour.

The monthly tariff rate (or salary) does not depend on the number of working days or hours in a particular month - the salary is always calculated in the amount of the salary if all working days of the month are fully worked. Moreover, it does not matter that there may be more working days in one month than in another, this does not affect the amount of earnings.

The daily tariff rate is applied if the length of the working day is always the same, but the number of working days in a month differs from the established norms.

An hourly rate may be needed when calculating payment for hours worked is required, namely:

• to calculate earnings with a shift work schedule and summarized recording of working hours,
• to calculate wages for overtime work,
• for pay for night work,
• to calculate wages on weekends and holidays,
• to pay for work in harmful and dangerous conditions.

Hourly tariff rate: how to calculate

The cost of one hour of employee work is usually calculated in one of the following ways:

1. The employee's monthly salary is divided by the standard working hours per month indicated in the production calendar.
2. First, the average monthly number of working hours is determined: the standard working hours for the year (according to the production calendar) is divided into 12 months. Then, the employee’s monthly salary is divided by the resulting number.

The first calculation option has a significant drawback - the hourly tariff rate will be different in each month. When calculating using the second method, the rate will be the same for any month during the year. Let's look at this with examples.

Calculation method 1

The monthly salary of an employee is 40,000 rubles. The standard working time in March 2017, according to the production calendar, is 175 hours. In fact, he worked 183 hours, that is, overtime is 8 hours (183 - 175).

First, let's calculate the hourly tariff rate in March: 40,000 rubles. : 175 hours = 228.57 rub. at one o'clock.

When working overtime, the first 2 hours are paid at one and a half times, and the rest at double (Article 152 of the Labor Code of the Russian Federation), that is, out of 8 overtime hours worked, 2 hours will be paid with a coefficient of 1.5, and the remaining 6 hours - with a coefficient of 2:

(228.57 rubles x 2 hours x 1.5)+(228.57 rubles x 6 hours x 2) = 3428.55 rubles.

The total salary for March will be: 40,000 rubles. + 3428.55 rub. = 43,428.55 rub.

Let's say that the same employee worked 168 hours in April 2017. The April working time norm is 160 hours, that is, overtime is again 8 hours.

Hourly tariff rate for April: 40,000 rubles. : 160 hours = 250.00 rub. at one o'clock.

We will charge processing fees:

(RUB 250.00 x 2 hours x 1.5)+(RUB 250.00 x 6 hours x 2) = RUB 3,750.00

Salary for April: 40,000 rubles. + 3750.00 rub. = 43,750.00 rub.

From these examples it is clear that with equal processing, its payment in months with different working hours will be different.

Calculation method 2

Let's take the conditions of the previous example and calculate the employee's salary for March and April depending on the average monthly number of working hours. The annual standard of working time in 2017 is 1973.0 hours.

Let's calculate the employee's hourly wage rate in 2017:

40,000 rub. : (1973.0 hours: 12 months) = 40,000 rub. : 164.4 hours per month = 243.41 rub. at one o'clock.

Processing in March: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

Salary for March: 40,000 rubles. + 3651.15 rub. = 43,651.15 rub.

Processing in April: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

Salary for April: 40,000 rubles. + 3651.15 rub. = 43,651.15 rub.

This method can be called more fair, since workers’ earnings depend only on the time they actually worked.

What the hourly wage rate should be at an enterprise, how to calculate it - each employer decides independently. Having chosen a method for calculating the tariff rate, you should definitely fix it in the regulations on remuneration.

Hello, dear subscribers. In upcoming articles we will talk about capabilities of 1C ZUP 3, which were not in ZUP 2.5. These articles will be useful for those who are still thinking about switching to ZUP 3 and for those who are already working in ZUP 3 (the program is very functional and you may simply not know about some of the capabilities yet).

Today we will talk about such a concept as aggregate tariff rate. Why is it used in 1C ZUP 3, how its composition is configured, where it is stored and how to correctly recalculate the total tariff rate.

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The concept of the aggregate tariff rate in ZUP 3 is used to determine whether what set of planned charges is included in the aggregate rate, from which the cost of a (day) hour is calculated. This indicator is used, for example, to calculate for work on weekends or for work at night:

In ZUP 2.5, the cost of a (day) hour was always calculated from the employee’s salary and, for example, add a monthly bonus to it using standard means it was impossible. In ZUP 3 this can be done.

Let's look at this mechanism with an example.

An employee has three planned accruals:

• Payment according to salary
• Monthly bonus
• Mentoring bonus.

In the payroll settings ( menu section Settings - Payroll) it is determined that the total tariff rate includes only two of them: Salary, Bonus percentage ( It is not the accruals themselves that are listed here, but the indicators from which they are calculated ). It is also worth noting that right next to it it is specified what exactly the total tariff rate should be divided by in order to determine the cost of a (day) hour (we indicate Standard time according to the employee’s schedule ).

In January, the employee worked on a day off. Document entered Work on weekends and holidays. When calculating salaries for January, the calculation occurs Payments for work on holidays and weekends. In this case, the cost of an employee’s day is calculated:

• (40,000 (salary) + 4,000 (bonus)) / 17 (norm days in January according to the employee’s schedule) = 2,588.235 rubles

Suppose that in February we decided to calculate the total tariff rate of employees taking into account the bonus for mentoring. In the salary calculation settings, add this indicator to the list of selected indicators.

However, this is not enough. If you look at the register in which the values ​​of aggregate tariffs are stored (information register Planned payroll results), we will see that its meaning for the employee remains the same.

It is necessary to recalculate the payroll ( menu section Salary - Service - Recalculation of planned payroll). Here, of course, it is not the payroll that needs to be recalculated, but the total tariff rate, but since they are stored in one register, we use exactly this mechanism. In this case, we are considering an example for one employee, but the recalculation will need to be performed for everyone who has this planned accrual. It is easier to perform a recalculation for all employees at once.

After this, in the information register Planned payroll results, the aggregate tariff rate will change.

And the next time you calculate the cost of an hour (in this case in February), the calculation will take place based on a different total tariff rate:

• (40 000 + 4 000 + 5 000) / 19 = 2 578,947

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About the author: Elena Lobyntseva - certified 1C specialist in the field of building automated systems for management and regulated payroll accounting in application solutions "1C: Enterprise 8". Head of a number of large automation projects for Russian and transnational corporations.

Payroll calculation at manufacturing enterprises and in budgetary institutions is a rather complex process. At the same time, it is possible and necessary to automate this process, taking into account the modern level of software. Automation of payroll calculations should provide for possible changes in the field of remuneration and comply with current standards. However, this is not always the case. The number of errors and questions regarding payroll calculations grows along with the number of personnel in the enterprise. The variety of allowances, bonuses and additional payments, on the one hand, is a stimulating factor for employees and motivates them to work, and, on the other hand, is a headache for many accountants. This challenging accounting task raises many questions. How to take into account and quickly calculate all kinds of accruals to employees? How to competently build an error-free accrual system so that both the employee and the employer are satisfied? And at the same time, we must not forget to always monitor and take into account changes in Russian legislation. All this variety of tasks associated with accrual accounting and payroll calculation leads us on the right path to the idea of ​​automating this process.

Based on our experience in constructing payroll calculations in the Energy Service of the State Unitary Enterprise "Mosgortrans", we propose to consider in this article the features of multi-level, volume and multi-stage accruals, as well as complex cases of calculation using the program "1C: Salary and Personnel Management 8" (rev. 2.5 ).

The basis of remuneration is the salary of employees (the main type of accrual predefined in the configuration “1C: Salary and Personnel Management 8”), as well as bonuses, allowances and additional payments. Budgetary institutions use this remuneration scheme to the greatest extent. What is the difference between a supplement and a surcharge? The bonus is an incentive payment, the additional payment is a compensatory one. The bonus is paid for merit, length of service, class, and additional payment - for work on weekends, holidays, night time, for combining positions, for work in difficult working conditions. Exceptions are bonuses for work in the Far North and equivalent areas and for shift work, which in essence are more reminiscent of compensation payments. These incentive and compensation payments are calculated, among other things, based on salary.

Salary

The basis of the salary of any employee is the salary, which can be set individually for each employee or can be implemented in the form of a tariff rate. The tariff rate and its size can be assigned to several employees.

Therefore, with a large number of employees, it is more convenient to use Tariff categories. When increasing salaries in an organization, it will be enough to indicate in the 1C: Salary and Personnel Management 8 program a new rate for each tariff category in the Tariff Classes directory. Using the salary system requires entering an individual amount of accruals for each employee in the documents “Entering information about planned accruals for employees of an organization”, “Hiring to an organization”, “Personnel transfer of organizations”.

Having opened the Plan of calculation types “Basic accruals of organizations”, open the predefined element “Salary by day” or “Salary by hour”. In the first case, the formula is used:

Monthly tariff rate / Monthly time limit in days * Time worked in days;

In the second case, the formula is as follows:

Monthly tariff rate / Monthly time standard in hours * Time worked in hours

In the Plan of calculation types, it is possible to select the type of calculation according to tariff rates, available for selection if the calculation method is regulated “By monthly tariff rate”.

If you need to use an individual salary for each employee, then you must select the type of calculation based on tariff rates “Tariff rate is specified in monetary units.”

If you need to use one for several employees, then you must select the type of calculation for tariff rates “Requires entering a tariff category”.

Tariff rates are entered into the “Tariff Levels” directory. The reference book must indicate from what date this rate is valid and its size.

Tariffs are assigned by the documents “Hiring to an organization” or “Entering information on planned accruals to employees of an organization” by selecting a Tariff category from the “Tariff categories” directory.

Bonus system

In this article we will look at several motivation schemes for the bonus system. The size and conditions of the bonus are established by separate orders. At the discretion of the organization's management, various types of financial incentives are used to motivate employees. Premiums may be paid in a lump sum or may be paid over a specified period, may be calculated as a percentage, or may be paid as a fixed amount.

Implementation in the program “1C: Salary and Personnel Management 8”

One-time bonuses in the program are specified in the Plan of calculation types “Additional accruals of organizations”, and planned ones in the Plan of calculation types “Basic accruals of organizations” according to predefined formulas:

Amount formula: Fixed amount.

Formula for percentage: Percent * Calculation base.

The calculation base is set on the “Other” tab in the “Base accruals” section by selecting the required accruals.

One-time bonuses on the form of the element of the plan of calculation types “Additional accruals of organizations” on the “Use” tab are marked as a bonus. One-time bonuses are introduced by the document “Bonuses for employees of the organization.” And planned bonuses are assigned by the document “Entering information about planned accruals to employees of the organization.” If the bonus is assigned for a specific period (quarter, half-year, work in winter or summer), then it is important to indicate not only the start date, but also the end date.

Premiums calculated as a percentage can be assigned based on the calculation base, both for the current month and a month later. On the “Other” tab, you can specify the period for selecting the calculation base (for the previous month or for the period of validity of the accrual).

Benefits

Benefit is a gratuitous monetary payment paid at the expense of the state.

Benefits paid at the expense of the Social Insurance Fund are assigned by the document “Accrual of one-time benefits at the expense of the Social Insurance Fund.” In this document, by selecting the type of benefit (at the birth of a child, when registering in the early stages of pregnancy, in connection with death, upon adoption of a child) and the date of the event, when you click the “Calculate” button, the amount of the benefit will be automatically displayed.

Allowances

The organization may establish allowances for certain categories of employees (incentives: for skill, team management, maintaining trade secrets; compensatory - for harmful/difficult working conditions)

Implementation in the program “1C: Salary and Personnel Management 8”

Allowances in the system are specified in the Plan of calculation types “Basic accruals of organizations”

Formula: Percent * Calculation base.

The calculation base includes such types of accruals as salary by day, salary by hour. Assigned by the document “Entering information on planned accruals to employees of the organization,” which indicates the percentage .

Additional loads

In any business, workers may be subject to additional workloads. And these additional loads can be calculated both from the salary (salary at the tariff rate) of the employee, and from the salary assigned according to the staffing table (the minimum or maximum value determined by the order). Additional payments for overtime work are made in accordance with Articles 149, 152, 119 of the Labor Code of the Russian Federation.

Implementation in the program “1C: Salary and Personnel Management 8”

The above additional payments are implemented using the Plan of calculation types “Basic charges of organizations”

When calculating additional payments for additional workloads from an employee’s salary, the following formula is used:

Percent * Calculation base.

The calculation base is set on the “Other” tab in the “Base accruals” section. In this case, it is salary/salary at the tariff rate. The percentage is assigned by the document “Entering information on planned accruals of organizations.”

In turn, we propose to calculate payments from salary at the rate according to the staffing table using the following formula:

Percentage * Salary according to staff schedule * Number of days worked / standard days.

The parameter “Salary according to staffing table” was created with the following indicators:

The rate and percentage, which are determined by the Order, are assigned by the document “Entering information on planned accruals of organizations.” The number of days worked is determined according to the timesheet.

Combination of professions

Often, an enterprise is faced with a shortage of qualified personnel or temporary absence of an employee. In such cases, an employee can combine several professions. Additional payments for combining professions due to an absent employee or in cases of shortage are stipulated in Articles 149 and 151 of the Labor Code of the Russian Federation.

Implementation in the program “1C: Salary and Personnel Management 8”

Additional payments for combining professions are implemented using the Plan of calculation types “Basic charges of organizations”.

If the combination can take place for quite a long time (there are no plans to occupy this position in the near future), then we propose to calculate this accrual using the formula: Salary of combined position * Percentage * Number of days worked / standard days

The percentage is assigned by the document “Entering information on planned accruals to employees of the organization.” The number of days worked is determined again according to the report card.

If the combination is short-term in nature, i.e. for an incomplete month (for example, working for a sick employee or an employee who went on vacation), the formula is used:

Salary of the combined position * Percentage * Number of days the employee is absent according to the time sheet / Standard time in days.

The percentage and salary of the combined position, the number of days the employee is absent are assigned by the document “Entering information on planned accruals to employees of the organization.”

Temporary replacement

Another example is temporary substitution. That is, performing duties for a temporarily absent employee (usually a superior), caused by production needs. It is usually assigned by order.

Implementation in the program “1C: Salary and Personnel Management 8”

Payment for temporary substitution is reflected in the Plan of types of calculation “Basic accruals of organizations”. We propose to introduce a new type of calculation with the addition of the following formula:

Formula: (Salary of the person being replaced – salary of the deputy) * Number of days of absence of the person being replaced according to the time sheet / Standard time in days.

The indicator “Time in days for manual entry” was created with the following parameters:

Assigned by the document “Entering information on planned accruals to employees of the organization,” which indicates the salary of the person being replaced, the salary of the deputy, and the number of days the person being replaced is absent according to the timesheet.

Premium for class

A bonus for excellence (for example, after completing advanced training courses) can be assigned in the form of a bonus in the amount of the rate per day worked. A bonus for classy drivers is very common. This allowance established by local acts of the organization, labor and (or) collective agreement; in budgetary organizations it is established by the Government of the Russian Federation, government bodies of the corresponding constituent entity of the Russian Federation, and local government bodies (Article 144 of the Labor Code of the Russian Federation).

Implementation in the program “1C: Salary and Personnel Management 8”

The Plan of calculation types “Basic accruals of organizations” uses the following formula:

Fixed amount * Days worked in a month.

The fixed amount is set as a tariff category in the Tariff categories directory, days worked - according to the timesheet. Let's consider another case. For example, the premium for drivers is:

For 2nd grade – 10%

For 1st grade – 21%

Let's assume that the employee has a second class qualification, and his salary is 20,000 rubles. Let’s say he worked not all the required 184 hours a month, but 160, and the remaining 24 for reasons beyond his control (for example, a breakdown) he participated in other work at the enterprise. Then his bonus will be 1,739 rubles: 20,000 (tariff rate) * 160 (production in hours) * 10% (percentage of premium for class) / 184 (standard hours per month). Thus, in the case where the premium is expressed as a percentage, the following formula is used:

Salary/hours*hours worked per month*Percentage

The percentage and salary are assigned by the document “Entering information on planned accruals to employees of the organization.” The number of hours worked (days can also be used) is determined according to the timesheet.

Order matters

When calculating wages, it is important to adhere to a certain chronology for creating accruals. Since many types of accruals are based on others, it is necessary that when entering them, slave accruals can be assigned leading ones, which should already exist. Experience suggests the following procedure for creating accruals: 1. Entering information about planned accruals,
2. Entering information about one-time charges,
3. Bonuses for the organization’s employees,
4. Accrual of vacation to employees of the organization,
5. Payment for sick leave,
6. Entering time sheets/ Absence for unknown reasons. After entering all of the above documents into the program “1C: Salary and Personnel Management 8” (rev. 2.5), you can use the document “Payroll for employees of the organization” to correctly and quickly calculate all accruals for the month, as well as correctly calculate the personal income tax due, taking into account deductions. And then quickly and accurately calculate the unified social tax and generate labor costs.