Пример расчета и начисления заработной платы

Example of payroll preparation and calculation

Payroll preparation is one of the most important tasks of an accountant. This must be done correctly and at the right time.

Since January 1, 2017, a living wage for able-bodied people at a rate of 1600 hryvnia has been established. The minimum wage cannot be lower than this amount.

A single social contribution is accrued to the wage fund, amounting to 22%. In addition, from the salary in the state budget, income tax (18%) and military duty (1.5%) are paid.

If an employee fulfills a monthly rate of work, however, his salary is less than the minimum, the employer must charge him a surcharge to the level established by law minimum wage.

If the employee is working on part-time basis, the salary is calculated depending on the output or in proportion to the time worked. At the same time, it should be compared with the established minimum wage, which should be considered in proportion to the established standard.

Salary should be assessed at least twice a month.

How to calculate the payroll of an employee

We will show the scheme of wages calculation to hired workers on specific figures. Let's say the salary of a specialist is 3000 UAH and you need to calculate the payment for the first half of the month, in which 21 working days.

3000/21 * 11 = 1571.43 UAH

This is the amount without payments to the tax authorities (Internal Revenue Services). Now we will calculate it taking into account deductions to the state budget.

1571.43 * 0.18 = 282.86 UAH
1571.43 * 0.18 = 282.86 UAH
1571.43 - 282.86 - 23.57 = 1265 UAH

Accordingly, on the hands or a bank card an employee receives 1265 UAH.

The difference between the initial amount and the one that turned out with regard to tax payments is quite palpable. Therefore, many people prefer to work without an employment contract, that is, unofficially. Then they receive the full amount, without tax deductions.

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