How to calculate an employee's hourly rate (Examples). Time-based wage systems. Hourly rate. Labor Code of the Russian Federation Formula for calculating the tariff rate of 1st category

To pay funds due to specialists for working at night and overtime, on days public holidays and public holidays, an hourly rate applies. It is indispensable for calculating salaries for people who work in shifts in an organization. To determine the indicator, the accountant must use the explanations of the Ministry of Labor of the Russian Federation. You can make the necessary calculations on a calculator or in the 1C program.

To determine the amount wages, which is due to the employee, it is enough to multiply the cost of an hour of his labor by the time actually worked in the reporting period.

If the number of hours a person was at work is easy to determine, then with the hourly rate things are more complicated. For different forms of remuneration and specific situations, different algorithms for its calculation are used.

The easiest way is to set a fixed tariff once and write it down in internal corporate documents. The cost of an hour will depend on the qualifications of employees and their position in the organization. Thus, the rate for a hall administrator will be higher than that of a cashier, but lower than that of a store director.

Most organizations take the unit of cost of time worked not as an hourly rate, but as a salary. There is no need to change this system, proven over the years: the price of one hour is easily calculated from the monthly salary, knowing which you can calculate the amount to be transferred for a month not fully worked or going to work on a holiday.

In practice, two main calculation methods are used, each of which has positive and negative sides.

The first formula for an accountant

The first option involves using the monthly standard of hours worked as a starting point. There is no need to calculate this indicator: it can be found in accounting programs (for example, ConsultantPlus) and open Internet sources.

The cost per hour is determined as follows:

Hourly rate = Employee salary / Official monthly standard.

Example

Manager Vasily Petrov works in trading floor shifts, his monthly salary is 30,000 rubles. According to the established schedule, Vasily worked 150 hours in February, and 155 hours in March.

The accountant who will calculate the manager's salary must take the official monthly standard from the Internet or another source. In the months mentioned, this figure was 159 hours.

Let's start the calculations:

• The hourly tariff rate in each month worked is 188.68 rubles (calculated using the formula 30,000 rubles / 159 hours).
• In February, Vasily earned 28,301.89 rubles (determined by the formula 188.68 rubles * 150 hours).
• For March, citizen Petrov’s salary will be 29,245.28 rubles (188.68 rubles * 155 hours).
• The total amount to be issued for two months is 57,547.17 rubles (29,245.28 rubles + 28,301.89 rubles).

The described calculation option is simple and accessible. It won't take much of the accountant's time. It has one significant drawback: the inversely proportional relationship between the number of working days in a period and the amount of salary.

The result is injustice: an employee can receive a higher salary for a month in which he worked less, and a lower one for a period in which there were few holidays and weekends.

The second formula for an accountant

This option involves using the average annual number of labor hours as a basis.

We need to divide the annual rate by 12: this is how we get the monthly rate. The employee's salary should be divided by this.

Hourly rate = Employee salary / (Average annual standard / 12).

You can clarify the average annual standard in an accounting program or online source.

Case Study

For Vitaly Nikanorov, who works in the warehouse of the TorgCity company, a summarized accounting of hours worked is used. Vitaly’s salary is 25,000 rubles. In January he worked 130 hours, in February - 150, in March - 155.

Official data for 2017 states that the labor standard for 12 months is 1974 days.

The hourly rate for a warehouse employee is 151.98 rubles: 25,000 rubles. / (1974 hours /12 months). Using this indicator, the accountant calculates the amount of the employee’s salary in each month of the quarter:

• January - 19,756.84 rubles (151.98 rubles * 130 hours).
• February - 22,796.35 rubles (151.98 rubles * 150 hours).
• March - 23556.23 rubles (151.98 rubles * 155 hours).

At first glance, it seems that the second method is more complicated than the first. Actually this is not true. In the first case, the hourly rate must be calculated monthly, in the second it is enough to determine it once a year. The key advantage of the method is that the salary of each employee of the organization is directly proportional to the number of his actual outputs. This value does not depend on the number of holidays and weekends that fall in a particular month.

With time-based wages, the employee’s salary is determined in accordance with his qualifications and the amount of working time worked. Time payment labor in the organization is implemented using a tariff system of remuneration. The tariff system of remuneration involves the use of tariff rates.

Tariff rate is a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity per unit of time, without taking into account compensation, incentives and social payments. There are monthly, daily and hourly tariff rates.

The amount of wages of an employee who is assigned a monthly tariff rate or, in other words, salary, does not depend on the number of working hours or days in a particular month. If all days in the billing period are worked in full, wages are calculated in the amount of a month tariff rate. This does not take into account the fact that one month may have fewer and another more working days.

Remuneration at monthly tariff rates is carried out in the case when the monthly norm of working time according to the employee’s schedule always and completely coincides with the norm of working time according to the production calendar.

Daily tariff rates are used for daily accounting of working hours, that is, when the duration of work is the same every day, but the number of working days in a month differs from the established working hours according to the 5-day working week calendar.

Hourly tariff rates are most often used. Hourly tariff rates are indispensable when calculating the amount of wages for employees working under summarized recording of working hours. Also, hourly tariff rates are required when determining payment:

For overtime work,

For working on weekends and holidays,

For working at night,

For working in harmful and difficult conditions,

In the absence of uniform regulatory requirements for all employers, it is advisable to establish the procedure for calculating the hourly wage rate in the organization’s collective agreement. In this case, you can choose from two options:
1. The hourly tariff rate is determined by dividing his salary (monthly tariff rate) by the number of working hours in a given month according to the production calendar. With this option, taking into account the different number of working hours in different months of the year, the hourly rate in one month may be higher than the hourly rate in another month and vice versa.

2. The hourly tariff rate is determined by dividing the employee’s salary (monthly tariff rate) by the average monthly number of working hours, which in turn is the result of dividing the annual time standard by 12. In this case, the hourly tariff rate is, in fact, the average hourly tariff rate, it is the same for all months of the year. Accordingly, overtime (night, weekend, etc.) hours are paid equally in all months of the year. This option is preferable to the first, since it causes significantly fewer conflicts and disputes on the part of employees regarding the correctness of the calculation of their wages.

All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments may be different character, consist of heterogeneous components and are accrued based on different bases. Let's look at the concept of a tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.

What is the tariff rate

People cannot receive the same compensation for their work. The amount to be paid as salary depends on:

• qualification level of personnel;
• difficulties of the labor functions assigned to the employee;
• quantitative characteristics of work;
• conditions of employment;
• time allocated for completing work, etc.

Differentiation of wages according to the degree of expression of these points is carried out within the framework tariff system labor remuneration. Its key element is the tariff rate as the main component of wages.

Tariff rate– documented amount of financial reward for achievement labor standards varying degrees of difficulty by an employee of a certain qualification for a given unit of time. This is the “backbone”, the minimum component of the payment for labor, on the basis of which the amount received by employees “in hand” is based.

REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances if all functional duties are performed in full - this is the minimum guaranteed by law.

Not part of the tariff rate:

• compensation;
• incentive payments;
• social charges.

Estimated time of tariff rate

The time period for which the tariff rate is calculated can be any period convenient for the employer:

• day;
• month.

Hourly rates It is convenient to install if the enterprise has a system that determines the mode of summarized recording of working hours, as well as when hourly employees work.

Daily tariff rates are applied when the work has the status of a daily wage, and the number of working hours in each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.

Monthly tariff rates operate under constant observance of normal working hours: a stable schedule, fixed days off. In such conditions, the employee will “close” the month regardless of how many hours he actually worked: having worked the monthly norm, he earns his salary.

Tariff Rate Functions

The use of a tariff payment system for calculating remuneration in monetary form for the performance of labor functions has a number of advantages over other forms of payment.

The tariff rate as a unit of payroll calculation performs a number of important functions:

• makes wages and maintenance commensurate;
• divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
• organizes labor incentives in the prescribed conditions (for example, in hazardous production, with significant work experience, overwork, etc.);
• helps to adequately calculate payment for different labor organization systems and work schedules.

NOTE! The main principle of applying tariff rates is equal remuneration for an equal amount of work.

How is the tariff rate calculated?

The unit rate with which all other categories are correlated is the tariff rate of category 1 - it determines the amount due to an unqualified employee for his work during a specified time period.

The remaining categories are arranged depending on the increasing complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees (qualification categories). The complex of all categories leaves tariff schedule enterprises. In it, each subsequent digit is several times larger unit rate(i.e. 1st category) - this indicator reflects tariff coefficient.

FOR YOUR INFORMATION! The minimum wage is set by the state, and all other elements of the tariff schedule are adopted separately for each organization and are enshrined in the relevant local acts. The exception is labor in organizations financed from the state budget, where accruals occur according to the Unified Tariff Schedule (UTS).

Knowing the tariff coefficient and the size of the unit rate, you can always calculate the amount of payment due to a specific employee according to the tariff.

An example of tariff calculation for the UTS

To the Faculty of Philosophy state university a teacher is hired who has an academic degree of candidate of philosophical sciences and the title of associate professor. He was accepted to the position of Associate Professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified Tariff Schedule, the billing period of which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.

The minimum payment for the UTS, corresponding to category 1, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff schedule, namely 3.036.

A bill regulating the procedure and amount of bonuses due to teaching staff is currently under consideration. For our example, we will use data from this bill.

To calculate the tariff you need:

1. Multiply the inter-grade coefficient and the minimum wage
2. Add assistant professor position (+ 40%)
3. Add the required allowances for having an academic degree (for example + 8,000 rubles), as well as a supervisory surcharge (for example, + 3,000 rubles).

Example of tariff calculation for hourly rate

If an employee works according to a summarized working time recording system, then his tariff rate will depend on the hourly rate for given year– it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.

1 way. You can divide the monthly rate by working hours into the rate indicator. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. In this case, the established standard working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.

Method 2. If you need to calculate the average hourly rate for the current year, you first need to determine the average monthly hourly rate. To do this, divide the corresponding annual indicator of the production calendar by 12 (the number of months). After this, we reduce the worker’s average monthly tariff rate established by the tariff schedule by the resulting number of times. For example, the annual norm is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let's calculate the average amount this worker earned per hour during a given year: 25,000 / (1900 /12) = 157.9 rubles.

What is the difference between a tariff rate and a salary?

These two concepts are similar in many ways, since both of them reflect the monetary expression of labor remuneration. The similarities between the two are greater now than they were several decades ago, as significant changes are taking place in labor law. However, there are also significant differences

General features of salary and tariff rate

1. Both provide for a minimum amount that can be paid for work.
2. Payment cannot go below the established limit.
3. Relates to the qualifications of the employee.
4. They are taken into account without additional payments, allowances, compensations, or social charges.

Differences between tariff rates and official salaries

Let's compare these two concepts in the following table.

It is most convenient to pay for the work of an employee who has a summarized recording of working time based on the tariff rate established per hour of work. The fact is that working time when developing a shift schedule is usually measured in hours. Therefore, it is most logical to determine how much an employee is entitled to for an hour of work.

In this case, you can calculate the employee’s salary using the formula:

All that remains is to calculate the hourly rate.

The easiest way is to set it once in a fixed amount and indicate the amount in the salary regulations. Then the rate will depend on the position and qualifications of the employee. For example, there is one rate for the manager, another for the seller, a third for the cashier, etc.

However, in many organizations salaries are set for employees. And changing the wage system is not so easy. But this is not necessary. Knowing the salary, you can calculate the hourly rate by calculation. We offer two calculation options to choose from. Each of them has its own pros and cons.

Option 1

Calculation of the hourly rate based on the standard working hours per month. You can take the standard number of hours for a specific calendar month from the production calendar. The hourly tariff rate in this case is calculated as follows:

An example of calculating wages based on standard working hours in a calendar month

Security guard E. Sviridov has a monthly salary of 25,000 rubles. According to the shift schedule, Sviridov worked 158 hours in February 2013, and 160 hours in March.

The standard working hours according to the production calendar in February and March is 159 hours each. This means that the hourly rate in both February and March is 157.23 rubles/hour (25,000 rubles: 159 hours). Thus, for February Sviridov needs to be credited 24,842.34 rubles. (157.23 rubles/hour × 158 hours), and for March - 25,156.8 rubles. (RUB 157.23/hour × 160 hours).

This option for calculating the hourly rate is quite simple. But it has a significant drawback. The tariff rate depends on standard working hours. Moreover, their number in one month may differ significantly from the number in another. And the fewer working hours, the higher the rate will be. That is, an employee will work less in one month according to the standard, but will receive a higher salary than in the month in which he will have to work more.

Option 2

The hourly rate is calculated based on the average monthly number of working hours for the year. The tariff rate is calculated using the formula:

The norm of working time in hours for the year can again be found out from the production calendar.

An example of calculating an hourly rate from the average monthly working hours for the year

In relation to the storekeeper N. Kulikov, summarized accounting is maintained with an accounting period of a quarter. He has a monthly salary of 23,000 rubles. In January 2014, according to the shift schedule, he worked 130 hours, in February - 160 hours, and in March - 150 hours.

The standard working time for 2014 is 1970 hours. The tariff rate per hour is 140.1 rubles/hour. Using this rate, the accountant must calculate salaries in the following amounts:

• in January - 18,213 rubles. (140.1 rub./hour × 130 hours);
• in February - 22,416 rubles. (140.1 rub./hour × 160 hours);
• in March - 21,015 rubles. (140.1 rub./hour × 150 hours).

At first glance, the calculation seems more complicated than in the previous version. But that's not true. In the first case, the rate based on the standard working hours in a calendar month has to be calculated monthly. In this case, it is enough to define it once, and it will remain unchanged throughout the entire calendar year. As a result, the employee's salary will depend only on the number of hours worked.

As you know, if it is not possible to comply with the normal working hours per week for each employee (40, 36, 35 or 24 hours (Articles 91, 92 of the Labor Code of the Russian Federation)), then summarized working time recording. This allows you to comply with the standard working time for a longer accounting period - from a month to a year (Article 104 of the Labor Code of the Russian Federation). It turns out that an employee who has been assigned a summarized accounting system works an unequal number of hours in different months of the accounting period: in some, more than the norm according to the production calendar, in others, less. This means that the salary of such an employee fluctuates depending on the time worked.
Some organizations, in order not to bother with such employees, set their salaries. And for each month of the accounting period, the employee is paid the same amount if the employee has fully worked the required hours according to his schedule. Is it possible to do this?

For reference
- a fixed amount of payment for the performance of labor duties per calendar month for workers whose work cannot be regulated, as well as managers and specialists, excluding compensation, incentives and social payments (Articles 129, 143 of the Labor Code of the Russian Federation).

When calculating wages, you need to take into account the actual time worked

The organization decides independently what kind of remuneration system will be used for employees with cumulative accounting of working hours (Article 135 of the Labor Code of the Russian Federation). However, labor legislation does not prohibit paying such workers on a salary basis.
However, as the Russian Ministry of Health and Social Development explained to us, it is impossible to pay them a salary without taking into account the time worked.

From authoritative sources
Kovyazina Nina Zaurbekovna, Deputy Director of the Department of Wages, Labor Safety and Social Partnership of the Ministry of Health and Social Development of Russia
“With a time-based wage system, the employer is obliged to pay for the time actually worked by each employee (Articles 91, 129 of the Labor Code of the Russian Federation). For employees with cumulative accounting of working time, the number of hours worked in different months of the accounting period will deviate from the norm of working hours in a month according to the production calendar. Consequently, remuneration for workers with a summarized accounting of working time cannot be the same and cannot be made without taking into account the actual time worked.”

Thus, even if you have set a salary for employees with summarized working hours, you still need to calculate their salary on a monthly basis, taking into account the number of hours worked according to the schedule.

Methods for calculating the hourly rate from salary

There are two such ways.
Method 1 . Calculation of the hourly tariff rate taking into account the standard working hours of a given month according to the production calendar

Hourly tariff rate = (Salary established for the employee / Standard working hours for the calendar month according to the production calendar) x Time actually worked by the employee according to the schedule for the calendar month (1)

Let's look at a specific example.

Example . Calculation of an employee's salary based on salary, if the hourly wage rate is determined taking into account the standard working hours of a given month according to the production calendar

Condition

An employee with summarized working hours is given a salary of 20,000 rubles. per month. The accounting period is quarter.
Normal working hours are 40 hours per week.
Payment is made on the basis of an hourly tariff rate, taking into account the standard working hours for a given month.
In the second quarter of 2011, according to the production calendar, for a 40-hour work week, the standard working hours is 496 hours: in April and June 168 hours each, in May - 160 hours.
According to the schedule, the employee worked 150 hours in April 2011, 180 hours in May 2011, and 166 hours in June 2011.
To simplify the example, assume that the employee was not required to work at night.

Solution

We determine the employee’s salary for each month of the accounting period using formula (1). The employee's salary will be:
- for April 2011 - 17,857.14 rubles. (RUB 20,000 / 168 h x 150 h);
- for May 2011 - 22,500 rubles. (RUB 20,000 / 160 h x 180 h);
- for June 2011 - 19,761.9 rubles. (RUB 20,000 / 168 h x 166 h).
The total employee salary for the second quarter of 2011 will be 60,119.04 rubles.
If an employee were remunerated on a salary basis without taking into account the time actually worked, then his salary for the second quarter of 2011 would have been 60,000 rubles.

Method 2 . Calculation of the hourly tariff rate from the average monthly number of working hours for the year
The tariff rate is determined by the formula:

Hourly tariff rate = (Salary established for the employee x 12 months) / Standard working hours for the calendar year according to the production calendar (2)

Example . Calculation of an employee's salary based on salary, if the hourly wage rate is determined from the average monthly number of working hours for the year

Condition

Let's use the conditions of the previous example, changing them as follows.
Payment is made on the basis of an hourly tariff rate, determined from the average monthly number of working hours for the year.
The standard working hours for 2011 according to the production calendar is 1981 hours.

Solution

The algorithm of actions is as follows.
Step 1. Determine the hourly tariff rate using formula (2):
20,000 rub. x 12 months / 1981 hours = 121.15 rubles/hour.
Step 2. Determine the employee’s salary for each month of the accounting period:
- for April 2011 - 18,172.5 rubles. (121.15 rub/hour x 150 hours);
- for May 2011 - 21,807.0 rubles. (121.15 rub/hour x 180 hours);
- for June 2011 - 20,110.9 rubles. (121.15 rub/hour x 166 hours).
The total employee salary for the second quarter of 2011 will be 60,090.4 rubles.

The Ministry of Health and Social Development of Russia told us which of the two methods is better to choose.

From authoritative sources
Kovyazina N.Z., Ministry of Health and Social Development of Russia
“If, during summary accounting, a salary is set for employees, and the salary for the month is calculated from the salary established for the employee using the norm of working hours for a given month according to the production calendar, then this can lead to a bias in the annual wage both towards the employer and towards the employee "To avoid this, it is better to calculate the hourly rate by dividing the monthly salary by the average monthly number of working hours for the year, depending on the length of the working week established for the employee, regardless of the length of the accounting period."

As you can see, even if you set the employee’s salary when accounting for working hours in total, the calculations will not decrease. You will still have to calculate the hourly tariff rate according to one of the options.