Accounting financial accounting. Payroll (most important)

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Accounting financial accounting. Payroll (most important)

Lecture notes, cheat sheets

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60. PAYROLL

RџSЂRё time-based wage system, as mentioned above, workers' wages depend on the time they actually worked. At simple time-based form wages are paid for the actual hours worked on the basis of the tariff rate (salary). At time-bonus form wages, a premium is added to the amount of earnings according to the tariff in accordance with the regulation on bonuses. At direct piecework wages earnings are calculated by multiplying the piece rate by the number of manufactured parts, semi-finished products, products, operations performed, works. At piece-progressive form wages are used not only fixed, but also progressive rates. At piecework premium form the amount of wages depends not only on the volume of output and piece rates, but also on bonuses. At indirect piecework form, which is used mainly to pay auxiliary workers, the amount of wages depends on the results and compensation of the main workers they serve. Size end result wages is determined, as a rule, as a percentage of the established indicator of financial and economic activity (for example, from the amount of proceeds from the sale, profit, other grounds).

Compensation for special conditions is made in the increased size in comparison with tariff rates (salaries).

RџSЂRё performance of works of various qualifications in the conditions of the time-based form, the work of an employee is paid for work of a higher qualification, with piecework payment - at the rates of the work performed, but not lower than the category assigned to the employee. At combining professions and performing the duties of a temporarily absent employee without exemption from the main work, an additional payment is made, the amount of which is established by agreement of the parties to the employment contract.

Work outside normal working hours can be carried out both at the initiative of the employee (part-time work), and at the initiative of the employer (overtime work).

Overtime work - work performed by an employee at the initiative of the employer outside the established working hours - daily or per shift, as well as for the accounting period.

Work on weekends and non-working holidays paid at least double the amount.

Night time - Time from 22:6 to XNUMX:XNUMX. The duration of work (shift) at night is reduced by one hour without subsequent working off. Every hour of night work is paid at an increased rate compared to normal work.

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