How to determine the annual payroll
Video: Converting Weekly Salary to Annual and Monthly Salaries 2024, June
Payroll - the amount of money from which the remuneration of employees of the enterprise. This indicator affects the cost of production, i.e. on profitability. It consists of the main and additional wages and is planned. When planning, the hourly, daily, monthly and annual wage funds are calculated, which differ in the composition of wage elements included in them.
Instruction manual
1
To determine the annual salary fund, first calculate the average salary of your employees. Since the salaries or tariff categories of all are different and, accordingly, different wages, determine the integral indicator that characterizes its average level (SZ). It is calculated as the quotient of dividing the amount of money spent over the past period (year) on the remuneration of employees of the enterprise (OT) by their average number of employees (SSC): SZ = OT / SSS.
2
Depending on the task that you are facing, in the economic analysis, the average wage can be determined taking into account the actual hourly, daily or annual payroll, which were determined for previous periods. Calculate the average wage for any billing period using the formula SZ = OT / K, where K is the number of man-hours worked for the billing period, and OT is the actual payment for their labor in the same period.
3
The actual wage for an hour of working time, which is essentially an hourly wage fund, includes the wages fund of part-timers and time-attendants, which are calculated on the basis of tariff rates, tariff ratios, actual hours worked and the number of employees. It also includes a salary fund for managers and specialists, bonuses paid under a collective agreement and compensation payments (for overtime work, hard working conditions, team management, etc.).
4
When calculating the daily salary fund, consider, in addition to the hourly fund, those surcharges that apply to it: part-time adolescents and breast-feeding mothers. When calculating the annual fund, which is formed on the basis of the daily, consider the additional wages included in the annual period. These are the amounts paid to employees for regular and additional leave, payment of student leave and those associated with the performance of state duties.
5
The planned indicator of the wage bill for the coming year (FZPg) is calculated according to the formula FZPg = SSCHg * SZg, where SSCHg is the average number of employees per year, SZ is the average salary per year.
