1 ruble of wage fund. Payroll fund: what is it, how to calculate it

The wage fund (WF) is all expenses for personnel wages, including bonuses, allowances, and compensation from any source of financing.

Using this indicator, wage costs for employees of different structural divisions and categories are analyzed, costs are adjusted and optimized, and rates, salaries, and prices are adjusted. It is from the amount of the fund that all payments provided for by law are calculated: pension contributions, insurance contributions, etc.

Payroll is an important tool for rationalizing enterprise expenses and stimulating employees.

Payroll structure: what does it consist of?

The fund includes amounts to be paid to the employee in cash or in kind:

• Payroll fund (WF):
  • accrued salary;
  • the cost of products issued as wages;
  • additional pay for days off on holidays, paid time off, bonuses for overtime and night work;
  • regular bonuses in any form, including rewards for long continuous work experience;
  • hazard pay;
  • payment to non-registered employees, part-time employees, contracted persons, including fees for one-time services, consultations, etc.
• Payment for unworked time:
  • the period of performing public duties, agricultural work;
  • training time for employees aimed at retraining, advanced training, etc.;
  • all types of leave, including maternity leave, except unused;
  • preferential hours for teenagers;
  • retained wages for downtime and delays not due to the employee’s fault, travel time for rotational work, forced time off, and the like.
• Incentive payments:
  • the cost of company shares issued to employees, benefits for their purchase;
  • other incentives, gifts.
• Additional payments:
  • travel expenses;
  • compensation and payments from extra-budgetary funds, including payment of sick leave, maternity benefits, compensation for damage, special types of pensions.

This does not include:

• annual one-time bonuses;
• payment of dividends to employees;
• any financial assistance;
• awards from special funds of the organization;
• loans provided to personnel, benefits, reimbursement of travel costs, vouchers, etc.

Difference from FZP

The wage fund is the amount distributed for work performed among employees in accordance with the tariff rates, salaries, and piece rates established by the enterprise.

It includes:

• remuneration in any form;
• additional payments, allowances, bonuses;
• compensation in connection with working conditions.

Social benefits do not include amounts of social payments.

The wage fund is a broader concept and includes the amount of absolutely all accruals to the organization’s employees, including the wages and salaries. Unlike payroll, the salary fund includes only the amount for time worked and bonuses directly related to it.

To see what this value is made up of, see the following video:

Calculation period

Depending on the reporting unit, there are the following payroll calculation periods:

• Annual. This period is most often used to determine the amount of the wage fund. Data for the most recent calendar year is used.
• Monthly. For reporting, the monthly payroll is no less important than the annual one.
• Day. This period is used much less frequently, usually for a more in-depth analysis of wage costs.
• Hourly. Used by organizations that choose the hourly wage method.

How to calculate the annual payroll?

To calculate it, you need to have:

• Salary statements for the year. These documents indicate all amounts of accrued payments to employees.
• Time sheets. They can be used to determine the number of hours worked. Filled out every month by the responsible person; this responsibility must be specified in the job description.
• Staffing schedule. It indicates tariff rates, salaries, as well as the list of employees of the organization.

There is no mandatory formula for calculating the annual amount, but the indicator can be calculated using two methods.

FOT = SZ*SCH*12, Where

• Payroll - wage fund;
• SZ - average monthly salary;
• SCH - average number of employees.

The average salary can be obtained if the sum of all accruals and payments included in the payroll is divided by 12.

The average number of employees can be calculated by adding the number of employees for each day of the month and dividing by calendar days. For the annual indicator, you need to repeat the steps for the period from January to December, add all the resulting numbers and divide by 12.

Calculation example. Let's say the average monthly salary is 354 thousand rubles, including allowances and additional payments. Let calculations show that the annual average number of employees is 10 people.

• Payroll = 354*10*12 = 42,480 thousand rubles.

Payroll = (salary + ND)*RK, Where

• ZP - salary for the year;
• ND - allowances, additional payments;
• RK is the established regional coefficient for organizations operating in the conditions of the Extreme Server and territories equivalent to it.

Calculation example. Let's say the company is located in the Magadan region. Salary for the year amounted to 20 million rubles, allowances - 4988.3 thousand rubles. The coefficient for the territory is 1.7.

• Payroll = (20,000 + 4988.3)*1.7 = 42,480 thousand rubles.

How to find monthly payroll?

To find out the monthly payment fund, you need to use the modified annual formulas:

FOTM = SZ*SCH, Where

• FOTm - wage fund for the month;
• SZ - average monthly salary;
• SCH - average number.

Calculation example. Let the average monthly salary with allowances be 354 thousand rubles, calculations showed that the average number of employees is 10 people.

• FOTm = 354*10 = 3,540 thousand rubles.

FOTm = (Salary + ND)*RK/12, Where

• ZP - salary for the year;
• ND - allowances, additional payments;
• RK - established regional coefficient.

Calculation example. The organization, located in the Magadan region, accrued 20 million rubles to employees for the year. wages, allowances - 4988.3 thousand rubles. The coefficient for the territory is 1.7.

• FOTm = (20,000 + 4988.3)*1.7/12 = 3,540 thousand rubles.

Why do accountants and economists use the amount called wage fund in calculations? How is it determined? How are payroll costs controlled? These questions need to be known to management and everyone involved in analysis and planning in order to properly organize profit and efficient operation of the entire enterprise.

Concept and meaning

Receiving finances for performing production duties encourages workers to participate in the work of the enterprise. All accruals from which are formed, as well as compensation payments for the time workers and employees of the enterprise are employed, constitute the wage fund (payroll). This is an important component of the financial costs of the enterprise, which is necessarily included in.

This fund is used for production planning in future work and for reporting.

In connection with this there is several periods for which it is calculated:

• month;
• quarter;
• day;

Let's look at how to calculate the payroll amount for individual calculation periods and what needs to be taken into account.

Payroll structure

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

To the size of the payroll no need to turn on 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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Formation (planning) of the fund

Any business cannot succeed without prior planning. For the prosperity of the enterprise, it must be received, which is formed if costs do not exceed income.

Payroll refers to the consumable part on which they try to save money. But the interest in the work of hired workers should also be maximum. Therefore, the total amount of income paid to workers must satisfy both the employer and his full-time employees.

Typically, enterprises plan the amount of cash incentive expenses based on previous periods.

Determination methods Payroll is applied depending on the specifics of the organization’s work:

• depending on piece rates;
• based on salaries;
• according to the tariff schedule.

In the Russian Federation, the payroll is formed in the form of the total amount of money that is due to workers for a specific period of time.

Efficiency of use and control

Properly planned expenses, which are included in the payroll, should not reduce the motivation of the workforce. At the same time, they will allow the enterprise to make a profit and successfully withstand market competition. Salaries and incentives for employees should always be within reasonable limits.

The amount of remuneration is calculated taking into account the determination of the prospects for economic development of production.

To form a payroll, use one of these methods:

• incremental - this is when, with an increase in production volumes by one percent, wages increase;
• percentage - its part is determined by the level ratio to the total volume of production;
• residual - as part of the income in the profit of the enterprise.

Forming the payroll amount includes planning a reserve of funds from which money will be used if there is not enough money for all due payments for labor. Conversely, if the size of the planned budget for employee salaries exceeds the total amount of payments, then the remainder is sent to the reserve.

The effectiveness of planning the size of the payroll is determined by the balance of working hours, from which excused absences from work due to illness, vacation, etc. are excluded.

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 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 ТСn is the tariff rate (in hours, days) of 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 =Рn * Vn,
where Рn is a 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).

Calculation example

Let's give an example of calculating payroll for a service organization servicing cars.

The approved official salaries of the enterprise administration per month are:

• Chief Manager – 20,000 rubles.
• Accountant – 15,000 rub.
• Office manager – 12,000 rub.
• Supplier – 13,000 rubles.

Approved hourly rates and number of employees according to staffing schedule:

• car mechanic – 95 rubles/hour, number of workers – 6 people;
• auto electrician – 84 rubles/hour, number of workers – 6 people;
• welder – 150 rub./hour.

Bonus payments to employees are set at 10%.

We are counting monthly payroll administration of the enterprise according to their official salaries:

20,000 + 15,000 + 12,000 + 13,000 = 60,000 rub.

Now you need to determine the total amount of earnings for workers, dividing them into separate groups:

(6*95*167 hours +6*84*167 hours +150*167 hours)*1.1 = (95,190 +84,168 +25,050)*1.1 = 224,849 rub.,

where 167 hours is the average number of hours per month for the year.

Average monthly payroll will be:

60,000 + 224,849 = 284,849 rubles.

If you need to calculate the planned payroll amount for the entire organization specifically for each month of the year, then to do this we clarify the number of working hours approved by law for each month with a five-day working week and an 8-hour day. Then the exact amount of payroll for the year is calculated by summing all the values ​​for each month.

In this example, we will calculate not a specific one, but average monthly annual FOT size:

284,849 * 12 months = 3,418,186 rubles.

Thus, the average size of the planned payroll for the year was obtained.

The difference between the wage fund and the wage fund

Many people confuse the concepts of payroll and wage fund, because they both relate to the total income of workers. But there is still a difference. The amount of accrued wages is the payroll, and the money paid to employees is the wage fund.

For example, at an enterprise, 600 thousand rubles were accrued for payment for the work of hired workers per month.

In the same calendar period, two procedures were carried out for the payment of funds to workers, which in the first case represented the amount of wage debt for the previous month - 300 thousand rubles; and in the second, the advance is 250 thousand rubles.

As a result, we received the actual monthly salary amount - 600 thousand rubles, and the wage fund for this period amounted to 550 thousand rubles.

Some features

Income from the actual payroll falls under the deduction of contributions to the budget.

Many accountants are pondering how to reduce their tax liability contributions in 2016.

The emergence of this issue was caused by the abolition of the unified social tax for individual entrepreneurs and in connection with its replacement with extra-budgetary funds, which operated in 2016 and for them now amount to 30% of the payroll. With such obligations it also continues to exist.

Therefore, many are concerned about finding optimization schemes in the area of ​​payments to workers for performing work, which in turn should lead to a reduction in the tax burden.

Now, in order for an employee to receive the stated salary, the organization needs to increase the payroll from 20 to 50%. It is clear that such indicators of expenditure items require measures to save costs on remuneration of workers for their work.

Reduce payroll amount can be done using the following methods:

1. Make part of the payments using the “envelope” system.
2. Reform the system of payments of earned income, using a type of payment other than the cash equivalent.
3. Dissolve the basic salary into other forms.

Perhaps there are other forms of monetary incentives for work that suit the employer and the workers of the enterprise. In any case, this should, first of all, be a compromise option that would not violate the law.

Now you know how to plan your payroll depending on what form of payroll is used at the enterprise.

The procedure for calculating wages under different remuneration systems is given in this video:

Every employer must pay its employees for work performed. Remuneration is a mandatory remuneration that a person receives for working at an enterprise.

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What it is

Payroll – Payroll Fund, it represents all the amounts that employees of an enterprise receive in the course of their activities. With the help of payroll, expenses are kept track of for a certain time period. It includes costs for staff salaries, as well as allowances, vacation pay and all types of social benefits.

Payroll calculation is carried out taking into account a certain time period, for example, a month or a quarter. At the legislative level, a minimum level of payment is established, and the maximum is not limited and depends only on the employee himself.

The payroll changes depending on the situation in the services market, the level of inflation, labor costs and other factors. At the same time, the wage fund is the main part of the final cost of the organization.

What does it include

Payroll is a wage fund and every employer should know what it includes, since incorrect calculation of indicators can lead to liability when inspected by regulatory authorities. Payroll includes:

• the amount of accrued wages;
• the final cost of products when labor is paid in kind;
• additional pay for additional work, including overtime or night shifts, as well as days off on holidays;
• all types of bonuses, including for long and continuous work experience;
• all types of payments for carrying out activities in hazardous conditions;
• payments for unworked time;
• expenses of funds to provide employees with free products, services, food, and accommodation;
• costs for the purchase of products issued to the employee free of charge, for example, uniforms. This type of expense can be replaced by the provision of cash or other benefits for the employee to independently purchase the necessary uniform;
• cash payments provided to an employee in connection with going on vacation, both main and additional or maternity leave. This also includes the amount of compensation for vacation that the employee has not previously used;
• payments in the form of remuneration for labor of minors;
• all expenses for medical and other types of examinations, as well as the performance of duties established at the state level;
• all types of compensation that are due to employees during the liquidation or reorganization procedure of an enterprise;
• payments for forced absence, transfer to a job with a lower level of pay, or for temporary disability, for example, due to illness;
• travel expenses. This also includes payments when working on a rotational basis and all delays that arose due to reasons beyond the control of the employee;
• expenses for payment of certain types of pensions.

The manager must take into account all the expenses of the enterprise, which primarily go towards paying employees or creating conditions for their implementation, for example, payments for travel.

Taxes

The payroll does not have taxes as such, but for various items, including the income of individuals, the tax is removed. The fund also includes permanent social payments.

Taxes and their size depend on whether the enterprise or organization has benefits. At the same time, payments will definitely be made in any case.

Contributions

All social contributions, including insurance and pensions, are paid to the fund. Each type of contribution has its own rate. All fees are required to be paid. For this reason, they are included in the fund, as well as in calculating the cost of products or services.

Sick leave

Sick leave is included in the payment fund there and is taken into account when calculating costs. At the same time, insurance payments for sick leave are no longer included in the organization’s payroll.

Benefit

Benefits, including child care, are not included in the payroll. This applies to all types of benefits.

Personal income tax

Personal income tax is included in the fund without fail. The payroll must take into account all personal income taxes during the billing period.

Vacation pay

Each employee's vacation pay, like all other regular payments due, is paid into the wage fund.

What does not apply

It is worth noting that income coming from third party sources should not be taken into account in the calculation. So the payroll does not include:

• one-time bonuses accrued every year;
• expenses for sick leave payments arising after the third day of illness of the employee;
• payments transferred monthly to women who give birth until the child reaches the age of 1.6 years;
• all expenses incurred during the sending of an employee for training or retraining and transferred by bank transfer;
• all funds received or spent from third-party sources of income;
• financial assistance, which is provided after a written request from the employee;
• payment of dividends to employees.

When calculating payroll, you need to be guided by the data recorded in the time sheet, salary slips and staffing schedule of each employee. With their help, you can calculate payroll for any period, including an hour, which is especially necessary if you have a large staff of workers.

How is it different from the Payroll Fund?

The wage is the amount that an employee receives for work performed or time worked. It is calculated using the tariff rates established at the enterprise.

In this case, the FZP includes:

• labor costs in any form;
• additional payments, including bonuses and allowances;
• compensations due to employees working in difficult or harmful conditions.

At the same time, the federal wage does not take into account the costs of social benefits. The wage fund includes a larger list of expenses, including the wage fund itself.

How to calculate

When calculating payroll, you need to select one of the periods for calculation:

• annual;
• monthly;
• day;
• hourly.

The most popular period is the annual period. To calculate payroll, there is no single, mandatory formula, but most often the following is used for calculation:

FOT=NW×SCH×12

SP can be obtained if the final amount of all payments and accruals that are part of the payroll is divided by 12. SP is calculated by adding the number of all employees for each day of the month and dividing the number of calendar days.

To calculate the annual value, you need to repeat the steps for the period from January to December, then add the resulting numbers and divide by 12.

For example:

If SZ = 350 thousand rubles. taking into account allowances and additional payments, and SCH = 20, then payroll = 350 × 20 × 12 = 84,000 thousand rubles.

Estimate

Payroll estimates are most often used as a planning element in large organizations that employ workers with the appropriate level of qualifications and maintain an approach to planning characteristic of the times of a planned economy.

In most modern enterprises, this document is practically not used or is used under a different name.

Typically, the payroll estimate is used to identify all areas in which the enterprise's funds are spent, as well as the exact amount of all components of the payroll. The estimate is most often drawn up taking into account not only the main elements of the wage fund, but also including all payments and benefits of a social nature.

Most often, estimates are calculated for one year, including a breakdown by months and quarters.

Planning procedure

Planning is an important task for every enterprise, since payroll takes into account the bulk of the organization’s expenses.

The planning itself can be carried out using the following algorithm:

• collect information about the structure of the organization, the number of employees and their movement, the average wage and planned production indicators;
• carry out a study of the staffing table and internal local acts that are related to the payroll;
• forecast the average number of employees for the planning period;
• select a planning structure and draw up an estimate;
• calculate payroll.

During the planning procedure, it is necessary to take into account current indicators, as well as the future direction of the organization’s development, including possible changes in wages or the number of employees.

Timely planning will allow you to have full control over your payroll and conduct timely analysis.

Terms of formation

The formation period may vary, as it meets any requirements. The period can be a day, a week, a month.

In standard calculations, a full annual period is most often used, as well as a monthly rate.

If hourly payment is required, the payroll is calculated per hour.

Usage Analysis

The analysis is directly related to the planning procedure. It is necessary to fully identify how much the planned indicators diverged from the actual ones.

If a discrepancy was identified in favor of the enterprise itself, then the size of the payroll can be reduced next year, otherwise it is necessary to find out all the reasons for the discrepancy.

This procedure is especially necessary in large enterprises, in which, due to a crisis or other unforeseen circumstances, the discrepancy between the planned and actual indicators can amount to several million.

The analysis allows the company to provide stable payment of wages to employees, regardless of force majeure.

Certificate of monthly

A certificate of monthly payroll may be needed if:

• the loan is being processed;
• the bank requested data to confirm the legality of the company’s actions, that is, to confirm that all funds withdrawn are credited to the employees’ account;
• inspection is carried out by employees of the Federal Tax Service or insurance funds.

This certificate may reflect payroll data not only for a specific month, but also for other periods. In addition, it may reflect planned indicators. However, there is no single form for this document, which allows the organization to use a company letterhead.

Regardless of the type of activity of the company, it is obliged to pay workers involved in production. Payroll allows you to reflect all the company’s expenses for its employees, including wages and social benefits.

With the help of payroll, the manager will be able to competently formulate the company's budget, which will prevent the possibility of bankruptcy.

The wage fund is a planned item of expenditure for employee benefits. Do you need to improve the efficiency of your enterprise and production profitability? Then you need to balance income and expense items, and it is advisable to start with an assessment of personnel costs. We will tell you how to make calculations in the article.

The calculation of the wage fund (WF) is carried out for all types of payments that are due to employees of a particular enterprise. Just as a salary consists of two parts, the payroll can be divided into two components:

• wage fund (WF) - expenses for the fixed part of employee benefits;
• bonus fund (PF) - expenses for incentives, allowances and compensation.

If the organization does not have additional payments (that is, the salary consists only of salary), then the wage fund and wages actually coincide.

How to calculate payroll

Since this indicator is a planned one, the average salary value for the entire organization is used to determine it. And it is calculated from the actual indicators of the previous year.

Let's take for example a small company, which last year consisted of:

• directors with a salary of 60,000 rubles;
• manager with a salary of 30,000 rubles;
• security guard with a salary of 15,000 rubles.

During the year, (60,000 + 30,000 + 15,000) × 12 = 1,260,000 rubles were spent on payments.

The amount spent on remuneration for the labor of all employees is divided by their average number of employees (ASH) for that year and by 12 months.

Since we have three employees, we will receive an average salary for the company equal to 35,000 rubles.

The calculation of the wage fund for the next year is carried out according to the formula:

Full salary = average salary × average wage × 12.

The average headcount should be taken at the current moment. And if the director hires another employee, the salary for the next year will be: 35,000 × 4 × 12 = 1,680,000 rubles.

But labor costs can be planned not only for a year, but also for shorter periods. Then, instead of the SCH, the number of man-hours spent should be used.

Payroll fund: calculation formula

Let’s assume that the director spent 540,000 rubles on additional payments last year. On average, each employee received 15,000 rubles per month (540,000 / 3 / 12). For four people you will need 15,000 × 4 × 12 = 720,000 rubles per year.

Thus, payroll = 1,680,000 + 720,000 = 2,400,000 rubles.

For clarity, you can add separately annual plans for the following payments:

• bonuses (monthly and for special merits);
• allowances (for length of service, for intensity, for working conditions);
• material aid;
• vacation pay.

The result will not change, but the manager will be able to trace what the structure of the payroll consists of.

FOT = OPpl × TSEDpl.

If a company decides to produce 500,000 units of goods in a year and pay workers 100 rubles for each release, then 50,000,000 rubles will be spent on wages.

Knowing what payroll (payroll fund) is, how to calculate this indicator, what components it consists of, you can conduct effective planning. This will prevent staff turnover and at the same time optimize costs.