The procedure for correctly calculating the hourly tariff rate. Hourly minimum wage for hourly wages

Not in all cases the employee receives a salary monthly. Depending on the terms of the contract, payment may be made for each hour of labor. A detailed answer to the question of how hourly wages are paid 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 correctly drawn up 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 income and is also subject to mandatory official registration and regular payment of funds. The peculiarity of this type of work is that wages are calculated based on the actual number of hours worked. Such a condition must be prescribed in the contract, based on the provisions of Article 57 of the Labor Code of the Russian Federation.

Hourly payment according to the provisions of the Labor Code of the Russian Federation can be:

• Simple. This system most often operates in public sectors. Only the amount of time worked is paid.
• Premium-simple. The amount of funds paid 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. This rule applies 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 recording. 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 assigned workers to night hourly shifts, the salary level according to the Law of the Russian Federation is doubled for each 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

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

How to conclude an employment contract with hourly wages - sample

If an employee wants to work and receive a salary for each period worked, based on 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 mutually establish and prescribe the specifics of this type of income.

The contract should be drawn up correctly as follows:

• The tariff rate for hourly activities is fixed taking into account the minimum wage indicators.
• The income level is determined by multiplying the rate and the hours worked.
• Information is provided regarding vacations, days off 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 order.

To correctly complete an order, please provide the following information:

• Full company name.
• Employee position.
• 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.
• Date of drawing up the act.
• Document Number.
• Signature of the manager and employee.

To learn more about how to fill out an order correctly, you can download a sample.

How to calculate hourly wages - calculation example

Calculation of hourly wages in 2018 is done as follows:

You need to multiply your 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 in a month. This means you need to multiply 250 by 80. The final amount of earnings will be 20,000 rubles.

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

Only residents of Belarus and Ukraine can envy workers in the Russian Federation. Photo by Reuters

The overwhelming majority of Russians (85%) consider themselves happy, and this figure is higher than in other countries, announced the All-Russian Center for the Study of Public Opinion (VTsIOM), no stranger to the authorities. Russians' optimism is associated with intangible values. Indeed, if Russians’ sense of self depended on material factors, then there would be fewer happy people. After all, the protracted crisis has led to a long-term decline in income. And comparison with other countries is increasingly 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 subjective assessments of citizens, has reached 85%. This is the proportion of people in the country who consider themselves happy to varying degrees. As VTsIOM reported on Wednesday, this is the maximum figure for all years of measurements. 1,800 citizens over 18 years of age took part in his surveys. 13% of respondents consider themselves unhappy to varying degrees. The rest found it difficult to answer.

Basically, 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% cited the fact that they have children. And reasons such as good work, which was mentioned by 14% of respondents, and good financial condition (9%), did not make it into the top three popular answers. However, those who call themselves unhappy mention financial difficulties (9%), low wages, poor health, the poor state of affairs in the country (each of these options was indicated by 6% of respondents), and 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 stated that the share of happy people worldwide reaches 68%, and in Russia - only 56%.

“In conditions where the pressure of unfavorable circumstances is prolonged, the public consciousness is ready to greedily absorb any positive news. There have been many of them in recent months: the emerging growth in industrial production and GDP, the strengthening of the ruble, the rapid decline in tensions around Syria and North Korea, etc. All these factors stimulate emotional upsurge,” says VTsIOM expert Oleg Chernozub. He adds: “At the same time, we should not forget that the main “generators” of happiness continue to be the factors of personal life. This suggests that people continue to retreat into the “inner world” of the family, distracting themselves to the best of their ability from the problems of the “outer 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. As NG's calculations showed, last year one hour of work in Russia was valued on average at the current exchange rate at $3.3. This is several times less than in the United States and in any EU country, including even the poorest countries. For example, in 2016, one hour of work for a resident of Bulgaria cost on average about $5 at the current exchange rate, in Romania - about $6. And for the European Union this was the most modest figure.

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

For comparisons, data from official statistics on accrued wages, including tax costs of the employer, were taken. In 2016, the average monthly accrued salary in the Russian Federation was 36.7 thousand rubles. The accrued salary is greater than the actual salary that the employee receives. For those countries where hourly wages are not accepted, the monthly accrued salary was 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 throughout the economy. And in other countries, officials and farmers may 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 scale of the differences.

One hour of work in Russia last year cost an average of 10 conventional (“international”) dollars. And in Bulgaria, a worker received an average of 13 conventional dollars per hour. In Romania it is even higher – 14 dollars. Of the three dozen countries analyzed, Belarus was lower than Russia, where one hour of work cost almost 8 dollars, and Ukraine (5 conventional dollars).

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

Let us clarify once again that these are purchasing power parity data. If you do not recalculate PPP, but take salaries at the exchange rate for 2016, then the top five looks different. Following Norway are Denmark, Belgium, Sweden, and Luxembourg. Meanwhile, some EU countries provide other calculations that reveal other leaders in wages. Thus, earlier Deutsche Welle (DW), citing the German Federal Statistical Office, reported that one hour of work in the German processing industry in 2016 cost 38.7 euros - and this is “47% higher than the average for the European Union.” Only Denmark, Belgium and Sweden are ahead of Germany in terms of labor costs, DW reports. DW also explains that the cost of labor is determined based on employee salaries and social contributions, while “for every 100 euros of an employee’s earnings, an employer in Germany must additionally contribute 28 euros to social insurance funds.”

Hourly wages are a special payment system that allows the employer to pay employees only for the time actually worked. Let's take a closer look at all the nuances of drawing up such documents, as well as the employment contract itself with hourly wages (sample document).

Definition

The hourly payment system is considered a type of time-based payment system for employees. Its use is relevant in cases where it is impossible to standardize the employee’s work activity. When calculating wages, management takes into account not only the time worked, but also the qualifications of its employee.

There is no specific concept of an hourly payment system established by law. This system can be understood as a special accrual of funds. Hourly pay can be:

1. Simple. The cost of an hour is equal to a fixed amount, the amount of which does not depend on the final result.
2. With a standardized task. An employee can receive additional rewards if they exceed a task.

In any case, an employment contract with an hourly wage must be concluded with the employee (a sample form will be presented below).

When to use

The hourly system is applicable only if it is provided for in the employment contract between the parties. Recently, this method has been quite popular. It can be suitable for teachers, tutors, nannies, waiters, and cleaners.

In other words, concluding an employment contract with an hourly wage (an example is presented below) is convenient for those citizens whose workload varies from day to day.

Advantages and disadvantages

The positive aspects of such a system include:

1. For the manager: saving money (money is accrued only for time worked), the ability to track the effectiveness of time worked, a convenient system of settlements with part-time employees.
2. For the employee: convenience when recording working hours with an uneven workload.

Besides this, there are also negative aspects:

1. For the manager: some difficulties in calculating salaries, necessary control over working hours.
2. For the employee: no additional bonuses or bonuses, possible abuse of their position by management (a large amount of work in one hour).

System implementation

To implement an hourly payment system, the manager may have to involve another person who will have to account for the time worked, or do it himself. The procedure for using such a system should be established in a special local document of the organization. It will also be necessary to issue an order displaying the tariff schedule for specific specialties with hourly wages.

Hourly wages can only be used if an employment contract with hourly wages is concluded between the parties (a sample was presented earlier). If the organization has relevant documents that define the procedure for working under the hourly system, the employee must be familiar with them. A sample of the employee’s working hours must be included in the employment contract with hourly wages.

Is there a minimum

At the legislative level, a minimum hourly wage has not yet been established. But nevertheless, calculations are being made. The hourly tariff rate is taken as a basis and multiplied by the time worked. Let's give an example of an employment contract with an hourly wage - a sample for a university: a German language teacher receives 300 rubles for 1 hour of individual work with a student. The work is not standardized, since on one day there may be two students, and on another - more or no one. In one month, the teacher worked 75 hours. Therefore, for this month he will receive 300 x 75 = 22,500 rubles.

In addition, it should be taken into account that no matter what prices are provided in the organization, if a citizen has worked the production quota for a month, he cannot receive less than the subsistence minimum.

Documentation

Within the enterprise, an employment contract with hourly wages can be drawn up. A sample of what documents are needed to make such employment possible - such information should be in the HR department.

You can record the fact of hourly payment:

1. In the employment contract. The agreement must specify the use of an hourly wage system and the rate. If a regional coefficient is used in a region, then this is also indicated. There is no need to indicate the number of hours that the employee must work and the length of the work week.
2. In local documents. Such documents include regulations on remuneration, which are developed within a specific organization and are valid for each employee. All employees are familiarized with this document upon signature. Only in this case does it have legal force. The regulations must indicate how to calculate working hours, how to calculate wages and bonuses (if any).
3. In the staffing table. This document is valid in the specific organization where it was created. It reflects data on the number of employees and the structure of the organization. In the staffing table, a note is made about hourly work in the column where the tariff rate is indicated.
4. In the order. The condition for hourly work may also contain an order for hiring.

Let's look at what an employment contract with an hourly wage looks like (a sample document is presented below).

Employment contract

The law regulates citizens who have irregular working hours to enter into an employment contract with an hourly wage. The preparation of documents may also involve an additional agreement instead of a contract. However, the document must contain:

• hourly rate (salary);
• the procedure for calculating funds;
• conditions for payment of bonuses and deductions;
• payment terms for holidays, weekends and night shifts;
• salary payment days;
• preconditions (if any: testing, social guarantees, etc.).

When drawing up an employment contract, it is necessary to include in it all the conditions that relate to hourly work, as well as those that are standard. This:

• subject of the agreement;
• basic provisions;
• validity;
• terms of payment;
• rights and obligations of both parties;
• guarantees and compensation;
• responsibility;
• additional provisions;
• details of the parties.

An employment contract with an hourly wage, a sample of which was presented earlier, can be drawn up according to the established form of the organization.

Translation

You can transfer an employee to hourly pay only with his consent. An employment contract or additional agreement is concluded with him. The employee is also required to familiarize himself with local regulations that prescribe the rules for working on an irregular schedule, and also regulate the calculation of wages.

Salaries are calculated according to hours worked. This time must be multiplied by the tariff rate.

There are special calculation methods, which are also established by regulatory documents. For example, this could be a bonus system, which depends on the results obtained and the performance of the employee.

• ZP = PM x HF, where
  ZP - salary;
  ТЧ - tariff for a specific employee;
  HF - actual time worked.

Important points

Special nuances are associated with the terms of payment for vacations, non-working holidays, etc. Such issues are regulated by labor law. But nevertheless, the resolution of some issues remains at the discretion of both parties to labor relations. And such nuances must be spelled out, firstly, in the employment agreement, and secondly, in regulatory documents. It is for these reasons that the employee needs to carefully read all the documents that are offered for signature.

A special remuneration procedure is established for employees of budgetary organizations. First of all, we are talking about teaching staff. The calculation of payment of funds occurs not according to the usual scheme, which was presented earlier, but according to a special one. When calculating wages, length of service and tariff coefficients are taken into account.

Foreign nationals who work on an hourly basis are subject to the same principles as other employees. All relations are governed by an employment contract.

Of particular interest is payment for non-working holidays. According to legislative norms, every employee who has signed an employment contract with an hourly wage will receive compensation from the salary for the days worked. But again, they will be paid based on the time worked. And the established norm must be stated in the local document of the organization.

How to calculate vacation pay? As a general principle, based on average monthly earnings. You need to add up the funds that were actually received over the last year and divide the result by twelve.

So, for those employees who are considering whether to switch to an hourly schedule or not, it is necessary to weigh all the pros and cons. In addition, there are professions where hourly work is more acceptable. An important point in all cases is a thorough study of all documentation: from employment contracts and additional agreements to local and regulatory acts of the organization.

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.

By the way! You can quickly, accurately and automatically calculate the hourly rate of all employees using the “My Business” online service; the service will also help you automatically calculate advances, salaries, benefits, compensation, taking into account all legal requirements. You can get free access to the service right now by following this link.

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, in February 2013, Sviridov worked 158 hours, and in March - 160 hours.

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.

Please note: whichever option you choose, it must be reflected in the salary regulations.

Editorial staff of the magazine "Salary"

Instructions

To calculate hourly payment labor for the current month, if necessary payment for a working month not fully worked, divide the salary by the number of working hours in the billing month. The resulting figure will be the hourly rate for the current month. Next, multiply this figure by the number of hours actually worked. The result will be equal to the amount actually earned, to which you need to add the percentage of the regional coefficient, subtract income tax and the advance part of the salary.

To calculate hourly payment labor For an employee working on a piece rate basis, calculate the average salary for three months. To do this, add up all the amounts earned for 3 months, divide by the number of working hours in the billing period. The resulting figure will be hourly. This figure can be used to transfer piece workers to an hourly form of payment labor, which is done extremely rarely.

To determine the average monthly number of working hours to calculate hourly wages labor, be guided by the annual letter of the Ministry of Social labor, which provides instructions for calculating working hours in each month of each year.

If you need to calculate your hourly rate labor for a billing period of 12 months, then add up all the amounts earned for this period, divide by 12 and 29.4. Only count the amounts on which you withheld income taxes. One-time payments, financial assistance, payment Do not include sick leave in the total amount of the calculation.

Include in the calculation all bonuses, cash incentives and other payments that are systematic in nature and are fixed in the employment contract or internal legal acts of the enterprise.

When transferring employees from salary or piecework labor hourly payment notify everyone two months before the planned changes. Make changes to the employment contract by drawing up an additional agreement, secure all changes with internal legal acts and orders.

Video on the topic

Sources:

• hourly rate

Piecework remuneration is a payment in which wages are calculated in proportion to units of manufactured products or services provided. Such payment is an incentive to increase worker productivity, and also frees employers from control over the use of working time by employees. The basis of payment is the rate (tariff) per unit of manufactured products (services provided). There are several types of piecework wages: piecework, piecework-bonus and indirect piecework.

Instructions

To calculate for piecework payment, you need to multiply per unit by the number of products produced by the employee. For example, for one door made, a payment of 400 is required. The employee produced 22 products in May. Thus, 400 rubles/unit * 22 units = 8800 rubles.

When calculating piecework bonuses, the tariff is also taken as a basis, but products manufactured in excess of the norm are paid higher. For example, this is the same enterprise, only the employee produced 5 more doors above the norm. The head of the enterprise established that what was produced in excess of the norm was paid one and a half times more. Thus, 400 rubles/unit * 22 units = 8800 rubles. and 300 rub./unit*5 units=1500 rub. 8800 rub.+1500 rub.=10300 rub.

When calculating sick leave sheet for temporary disability, one should be guided by the amendments to Federal Law 255-F3 of January 1, 2011 and Government Decree 4n. Changes have been made not only to the period for calculating benefits, but also to the direct calculation of sick leave payments.

Instructions

Average earnings should be calculated for the 24 months of work before the period of temporary disability. The total amount obtained by calculation must be divided by 730, that is, by the number of calendar days in the billing period, regardless of how many days were actually worked.

The total estimated amount for payment of benefits includes all income tax from which income tax was withheld. Funds received for social benefits, which include payments for sick leave, financial assistance, social assistance, are not taken into account in the calculated amount. The resulting figure must be divided by 730. The original number will be the basic average daily earnings for 2 years. Further calculation is made depending on the total length of service of the employee. With an experience of 8 years or more, 100% of average earnings are paid, from 5 to 8 years - 80%, up to 5 years - 60%.

If incapacity for work occurs due to caring for a child under 15 years of age, then outpatient care should be paid for 10 days depending on the length of service, from the 11th day - 50%, regardless of the employee’s length of service. For inpatient care - all days depending on length of service, but no more than 15 days per case of care. It is also necessary to take into account that days of care in total throughout the year can be paid at the rate of 45 days for all cases of care for a child from 7 to 15 years old, for a child under 7 years old - 60 days, for a disabled child - 120 days. The duration of paid care for HIV-infected children affected by routine vaccination is not limited.

Maternity leave is paid in the amount of 100% of average earnings, regardless of length of service. Get payment possible with all employers who employ a woman in the pay period. If a woman does not have 24 months of work experience, then starting from 6 months of work experience, the calculation should be made from the actual amount of earnings divided by the actual number of calendar days. With an experience of up to 6 months, the calculation is made based on the minimum wage. Also, a calculation should be made with the minimum wage for those women who had less than the minimum wage or, by calculation, the amount turned out to be less than based on the minimum wage. The maximum limit for calculating payment for, which was 415,000 rubles for one year, has been removed.

For women who go on maternity leave from one to another, the calculation should be made for the 24 months that were worked before the first. This also applies to the changes made to the law. Previously, payments were calculated based on the minimum wage.

If the sick employee worked at the enterprise for less than 24 months, he must provide a certificate from all employers for whom he worked during the billing period. In cases where the employee has not worked during the previous period, the calculation should be made from actual earnings divided by the actual number of calendar days, but only if the service is 6 months or more. Up to 6 months, calculations are made based on the minimum wage.

Sources:

• how to calculate sick pay in 2019

Piecework wages are established by a collective agreement or other regulations that are binding only at a given enterprise. If, according to the employment contract, a piecework form of payment is established for this particular employee, then it is calculated in the following order.