Methodology for calculating the needs of drivers.
where - the total hours of work of drivers for the year, h.,
Total hours worked by drivers on the line for the planned period, hours,
= ACH e(see clause 1.2.);
General hours of preparatory and final time, hours,
, h.,(17)
Where t see- the duration of the driver's shift, hours (set according to the specified driver work mode based on a 40-hour working week:
With a five-day working week - 8 hours;
With a six-day working week - 6.7 hours);
0.38 - the norm of the preparatory and final time, taking into account the medical examination for one shift, hours,
FRV– driver's working time fund for the year, hours. Take 1800 hours in calculations.
Perform all calculations up to 0.01.
Fund calculations wages drivers trucks V term paper are based on the following assumptions:
The labor system of drivers is piecework-bonus;
Extra charges for classiness, surcharge for freight forwarding, bonuses are planned.
3.1. piece wages
ZP sd \u003d (C t Q t + C tkm R tkm) K, rub.(18)
where C t Q t is the remuneration of drivers for finding their car under loading and unloading, rub.;
S tkm · R tkm is the driver's wages for the carriage of goods on the corresponding group of roads, rub.;
WITH T- piece rate for 1 ton of cargo, rub.
(19)
where - see formula 5;
C h - the hourly tariff rate of the driver of the corresponding category, rub.;
To set the rate, you must:
Determine the category of the driver;
Set the tariff coefficient corresponding to the category of the driver;
, rub. (20)
ZP month - industry minimum monthly tariff rate of the 1st category;
ZP month \u003d minimum wage × K
Minimum wage - the minimum wage
K - increasing factor for the motor transport industry K=1.5
163.6 - average monthly number of hours;
K tar - tariff coefficient corresponding to the category of the driver:
With tkm - piece rate for 1 completed ton-kilometer, rub.
(21)
Norm of time to complete 1 ton-kilometer, min.
(22)
V t– average technical speed of the vehicle, km/h;
β – mileage utilization factor;
q a- vehicle carrying capacity
When calculating piecework wages, it is necessary to take into account the increase in piecework rates by the correction factor (K):
for class I cargo - 1.0;
for class II cargo - 1.25;
for goods of class III - 1.66;
for class IV cargo - 2.0.
3.2. Payment for preparation and closing time
About p-z \u003d C h × H p-z, rub. (23)
Where From h- see the calculation result in formula 20;
H p-z- see the calculation result in formula 17;
3.3. Bonus for excellence
rub. (24)
Where P class- Percentage bonus for excellence
Class I drivers - 25%
Class II drivers - 10%
Driver class see task
3.4. Freight Forwarding Surcharge
rub. (25)
Where P exp– percentage of additional payment for forwarding,
ZP sd- see the calculation result in formula 18.
3.5. Permanent awards.
rub. (26)
where P premium is a percentage representing overall size premiums; in the calculations take 30%.
3.6. Payroll for hours worked.
FZP neg.vr. \u003d ZP zd + O p-z + N cl + D exp + Pr, rub. (27)
3.7. Payroll for unworked time.
This fund includes payment for unworked, but paid according to labor legislation, time (payment for annual and additional holidays, study holidays, etc.); it is calculated as a percentage of wages for hours worked.
(28)
Where R neot.time- percentage of payroll for unworked time:
, (29)
where D o - the duration of the annual paid leave, in the calculations, take 28 days;
29.6 - the average monthly number of calendar days;
2 – share of other unworked but paid time, %
3.8. Driver payroll.
FZP water \u003d FZP neg.vr + FZP neor.vr, rub. (30)
3.9. Average monthly salary per driver
rub. (31)
Enter the calculation results in table 2.
table 2
Drivers' payroll
The calculations of the payroll of bus drivers in the course work are based on the following assumptions:
The labor system of drivers is time-based and bonus;
Bonuses are planned for classiness, additional payment for work at night, in holidays and awards.
3.1. Time wage:
ZP damage \u003d C hour ACH e, rub.,(32)
Where From hour see the calculation result in formula 20;
ACH e - see the calculation result in formula 2;
3.2. Payment for preparatory and final time.
(see formula 23)
3.3. Bonus for excellence
(see formula 24)
3.4. Extra pay for night work.
Night work is from 10 p.m. to 6 a.m. Every hour of night work is paid at an increased rate compared to normal work.
(rub.)(33)
Where P night- Percentage of extra pay for night work. In course work, the amount of additional payment for work at night is 40%;
H night- the number of hours worked at night on average per day, hours;
N w.c.- the number of drivers working at night, people, in calculations to take 30% of the total number of drivers.
3.5. Additional pay for work on public holidays.
Additional payment for work on holidays is made at the established hourly tariff rate for hours worked on holidays.
rub.(34)
Where D holiday- the number of public holidays in a year
- the number of drivers working on public holidays, people; in calculations, take 60% of the total number of drivers.
3.6. Permanent awards.
rub. (35)
Where P prem- the percentage representing the total amount of premiums, in the calculations, take 40%.
3.7. Payroll for hours worked.
FZP neg \u003d ZP damage + O p-z + N class + D night + D holiday + Pr, (rub.)(36)
3.8. Payroll for unworked time.
(see formulas 28, 29)
3.9. Driver payroll.
(see formula 30)
3.10. Average monthly salary per driver
(see formula 31)
The calculation results are entered in table 2
table 2
Driver payroll.
There is a classification on the basis of which it is possible to assess the level of professionalism of an employee. Classes determine the possibility of driving cars of varying complexity and carrying capacity and are of three types:
the third is the lowest. The employee must be able to drive cars and trucks of all types and brands, category "B" or "C", or only buses classified as category "D" vehicles;
the second is medium. The employee must be able to drive cars of all types and brands classified as vehicle categories "B", "C" and "E", or buses of category "D" or "D" and "E";
the first is the highest. Its owner must be able to drive cars, trucks and buses of all types and brands, classified into vehicle categories "B", "C", "D" and "E".
Qualification is assigned to an employee only after passing the appropriate training, which is carried out in a training center at the expense of the employer. After training, he is issued a certificate in which there is a special mark. It defines the type vehicle that is allowed to be controlled. The lowest qualification can be assigned to a citizen after vocational training at the first employment. The qualification of the driver of the 2nd and 1st classes is assigned by the qualification commission of the transport company.
Surcharges
Employers have the right to independently establish premiums for classiness for truck drivers, cars and buses.
Employees who have the 2nd or 1st category can count on the surcharge. This possibility must be provided for in the employment contract between the employee and the employer or in the collective agreement.
Most often, the amount of the allowance is as follows:
- for the 2nd class, the employee receives 10%;
- for the 1st class, the employee is charged 25%.
If the provision on remuneration (employment contract) does not provide for an additional payment for class, then the employer has the right not to pay it.
Additional payment for irregular working hours for drivers
For car drivers of the first persons and truckers can be installed.
For work in irregular working hours, compensation is provided only in the form of additional paid leave ( Art. 119 Labor Code of the Russian Federation). But the employer can pay bonuses to the employee for working irregular hours.
Additional payment for traveling nature of work for drivers
Many employees are interested in whether they are entitled to an additional payment for the traveling nature of the work. During traveling work, the employee must be paid wages, which are provided for by the remuneration system, internal documents of the organization and the agreement concluded with him. The Labor Code of the Russian Federation does not provide for any special features in terms of payments at the tariff rate for traveling work. The only exception: Art. 168.1 of the Labor Code of the Russian Federation obliges the employer to compensate all expenses of the employee related to traveling work (hotels, fuel, food, etc.).
Drivers are paid according to a single intersectoral system for all motor transport enterprises, according to the piece-bonus or time-bonus system, based on the hourly tariff rate.
Tariff rates determined depending on the type of vehicle and its carrying capacity. They are installed for drivers of class 3. Drivers working on trucks with a carrying capacity of 3.5 to 10 tons, when paid according to the ETS system, are classified as category 4 with a tariff coefficient of 1.36 for working conditions - 1.8. The monthly tariff rate of the 1st category in the planned year is 800 rubles.
Truck drivers are monthly paid a premium for class (in% of the tariff fund) in the amount of: 1st class - 25%, 2nd class - 10%. When planning the wage fund for the fleet, the weighted average percentage of the allowance is determined (number of class 1 drivers * by 25% + class 2 drivers * by 10% and divided by the number of all drivers of classes 1, 2 and 3). In addition, additional payments are paid for overtime work, for combining the duties of a loader, bonuses for fulfilling and overfulfilling shift tasks for cargo transportation, saving oil products, increasing tire mileage, saving money on repairs and maintenance, etc. In our example, 40% of the tariff wage fund is provided for these purposes (except for bonuses for savings).
The calculation of the payroll of drivers is performed in table 5.
Normative indicators for calculating the wage fund of drivers are taken in Appendix 10.
Table 5
Calculation of the wage fund of drivers with a piece-bonus system
and 7 hour work day
| Indicators | Wage |
| 1. Hourly rate 4 digits, rub., C hour. | |
| 2. Car-days in operation, BP p | |
| 3. Tariff fund of the basic payment, rub. (p. 1 * p. 2 * 7 hours), F top. | |
| 4. Number of best men by class, %: 1st class, Q B1 2nd class, Q B2 3rd class, Q B3 | |
| 5. The average percentage of the premium for classiness, rub. | |
| 6. Premium for classiness, rub., d class. | |
| 7. Norm of time for loading and unloading per 1 ton, min., t pr. | |
| 8. Time for the whole load, hour, Σ t pr. | |
| 9. Norm of time per 1 tkm, min., td. | |
| 10. For the entire cargo turnover, hour, Σ t dv. | |
| 11. The norm of time for weighing. 1 t, min., t vz. | |
| 12. Time for all weighing, hours., ., Σ t vz. | |
| 13. Total time, hour. (p. 8 + p. 10 + p. 12), T h.m. | |
| 14. Total wages (p. 1 * p. 13), OZP | |
| 15. Bonuses 40% of the ORP | |
| 16. Medical examination, hour (23 min per shift * p. 2): 60, t m.o. | |
| 17. Remuneration for medical examination, rub., FROM m.o. | |
| 18. Total salary for the year (p. 14 + p. 15 + p. 16), RFP | |
| 19. Vacation accruals (8.3%), rub., N o | |
| 20. Total (p. 17 + p. 18) | |
| 21. Number of best men by length of service, %: up to 5 years - 8% up to 8 years - 10% over 8 years - 16% | |
| 22. Average percentage for work experience, FROM Art. | |
| 23. Payment for experience, rub. (p. 20), FROM art. | |
| 24. Total wage fund, rub., F o | |
| 25. Accruals on social. needs 35.5%, rub., N s.n. | |
| 26. Total wages with deductions, rub., Σ FROM s.n. |
The tariff fund of working time is calculated by the formula:
AD r - cars-days in operation, days.
The monthly working time fund is calculated by the formula:
T h.m. = Σ t pr. + Σ t dv. + Σ t vz. , (25)
where, Σ t pr. - time for loading and unloading for the entire cargo, hour;
Σ t - time for the entire cargo turnover, hour;
Σ t – time for all weighing, hour.
The basic salary of drivers is calculated by the formula:
OZP \u003d C hour * T h.m. , (26)
where, C hour - the hourly tariff rate of drivers working in the 4th category, rub.;
T h.m. – monthly working time fund, hour.
Bonuses for drivers for high-quality performance of work can be accepted within the limits of up to 40% of the tariff wage fund.
Vacation accruals are made in the amount of 8.3% of wages.
Charges for the length of service of drivers are made in the amount of: up to 5 years - 8%;
up to 8 years - 10%;
over 8 years - 16%.
Social contributions to off-budget funds for drivers and other categories of personnel are set as a percentage of the amount of basic and additional wages. For public and private enterprises, the amount of deductions for social needs is 35.5%, including: pension fund - 28%; social insurance fund - 40%; health insurance fund - 3.5%.
Instruction
Calculate wages for the driver, based on the instructions of the employment contract. To this amount, add the bonuses and incentives specified in the internal legal acts or collective agreements of the enterprise. Also add all premiums for classiness to the collective agreement or other legal normative act of your enterprise.
Under an industry agreement, you are required to charge all drivers 24% of the salary or of the total hourly rate calculated per month for special conditions associated with the traveling nature of the work, as well as if you independently performed large or small repair work.
Next, add bonuses, incentives or rewards specified in internal documents. If the driver worked at night, then according to the Labor Code, pay all night hours with a 20% surcharge. Night hours are considered from 22 to 6.
Charge double pay for work on weekends, holidays, overtime, if the driver did not wish to receive an additional day off.
From the total amount of income, subtract income tax and the amount of advance payments. The remaining amount will be the driver's salary for one month of work.
According to article 168 of the Labor Code of the Russian Federation, you are obliged to pay drivers all expenses associated with traveling work, but they do not relate to wages and are not included in the amount of the driver's taxable income. Therefore, you must pay these amounts separately.
In addition to these features, the calculation of salaries for employees with a traveling nature of work is no different from the accrual and payment of employees working in the office. You can calculate using a calculator or using computer program"1C Enterprise".
note
The accrued amounts are recorded in the Settlement Statement (unified form No. T-51) or in the Settlement and Payroll Statement (unified form No. T-49). Payroll is reflected in the credit of account 70 "Settlements with personnel for wages" in correspondence with accounts for cost accounting, depending on the nature of the work of an employee.
Sources:
- Calculation of piecework wages for drivers
Drivers are a special category of employees whose work is traveling in nature, not considered business trips (Article 166 of the Labor Code of the Russian Federation). In accordance with Article 168 of the Labor Code of the Russian Federation, the employer is obliged to reimburse all expenses incurred on the way and agreed upon by internal regulations, pay for work at tariff rates and make additional payments depending on the class of the employee (clause 3.5 of the Federal Industry Agreement).
You will need
- - calculator or computer with 1C program.
Instruction
In the internal regulations of the enterprise, you must have a clause on payment of additional expenses incurred in transit. TO additional costs you can include all costs associated with the trip, housing, per diem, field or other allowances.
Both in the employment contract and in the regulations of the enterprise, indicate all allowances in percentage to the tariff. At the same time, be guided by the Federal Industry Agreement. Charge an additional 40% for trips from 10 p.m. to 6 a.m., and 24% for repairs, labor and special conditions. For drivers of the first class, in addition to all the above payments, charge 25%, for the second class - 10%.
Calculate wages based on the summed ratio of working hours in billing period. Like all other employees, you can involve drivers in work overtime, on weekends, only with their written consent, unless there are special and emergencies company or country. In addition to the specified allowances and expenses associated with the traveling nature of the work, the calculation of salaries for drivers is no different from the calculation of salaries for other employees.
You can make the calculation on a calculator, which is used very rarely, or enter all the data into the 1C program and get the original result. According to labor law, you are required to pay for work at least twice a month at equal intervals of time.
Related videos
In different organizations, payroll takes place according to its own schedule and in different days month. On what day of the month the salary will be paid is not so important. The main thing is that accrual and payment should be made on the same dates twice a month, and the month is divided into equal periods of time. The amount charged may depend on different reasons. From the hours worked, the percentage of the bonus, monetary incentives, the advance payment issued, the presence of a certificate of incapacity for work.
Instruction
If the month is not fully worked out, you need to calculate the amount of payment for this worker for one hour. To do this, divide the amount of salary by the number of hours in a given month. Then multiply this amount by the hours actually worked in the month. Add the amount, rewards and district coefficient. From the amount received, you need to subtract 13% and the amount of the advance payment issued.
The calculation of payment for the time spent on sick leave is as follows: calculate the average amount per day. And also, depending on, the percentage of sick leave. Add it to the amount earned in a month.
When working from output, it is considered how much output was received per month, the bonus and cash rewards, the amount of the district coefficient are added, 13% tax and the amount of the paid advance must be deducted from the amount received.
If the worker was on sick leave, it is considered how much money was received during the time spent on sick leave. To do this, you need to calculate the average amount of earnings for Last year, divide it by the number of hours in this year. It turns out the amount per hour of payment. Depending on the length of service of this employee, calculate the percentage amount that will be paid for the sheet. This amount must be added to the amount of wages received.
Related videos
Any business is somehow connected with cargo transportation. Bringing products to the company's warehouse, delivering goods to customers, and traveling sales are the most common jobs where driver's labor is used. And in each of these options, there are different approaches to the need to calculate salary driver.
Instruction
As a rule, if a company has its own drivers, registered according to labor, then their labor is built according to common practice: salary, the possibility of bonuses, sick pay and, the issuance of accountable money for fuel and lubricants. Obviously, with an unscrupulous approach to work, this practice is too expensive. Therefore, many companies are switching to what is commonly called. And if in a simple way, then they hire with their cars.
There are three most common ways to calculate salary driver- mercenary:
By mileage;
By time;
Fixed rate. Kilometers - the indicator to which payment is most often tied. Each kilometer traveled on the route is multiplied by a fixed rate, for example, by 10 rubles. The result is the sum of one trip.
In other situations it is more convenient to calculate salary driver by hours worked. This method is convenient for small mileage. Often it is used when transporting one city or. Each hour worked is also multiplied by the fixed rate.
In the case when routes have been worked out for a long time, drivers work conscientiously and are not interested in stretching the travel time, they resort to setting fixed rates for the full route. This way to calculate salary driver looks like a job for a paycheck. In this case, as a rule, the prices are the same based on the two approaches described above. Also, fixed rates are used in international cargo transportation machines.
Some organizations in their work apply an increase in working hours. According to the Labor Code, such work is called overtime. Accordingly, it is not paid in a standard way.
Instruction
In the appropriate fields, the accountant enters the full name of the company manually, if the program settings do not provide automatic filling in the name of the company. If by default the name of the enterprise is registered in the 1C settings, then it is entered automatically in this field.
If the organization is large enough, the name of the structural unit of the company is selected from the previously entered names in the document. The surname, name and patronymic of the person responsible for payroll is usually written by default. If not provided, the accountant enters his data manually.
Fill menu this document allows an accountant to automatically fill in data for a whole, a separate structural unit, an arbitrary list of employees. If you choose to fill in according to planned lists, wages will be calculated for employees who are listed in this or a specific structural one. If an accountant needs to do payroll for a specific list of employees from different structural divisions, he chooses to fill in the lists and manually indicates those employees who are paid wages in accordance with the requirements, depending on the time they have worked.
Amounts subject to a rate of 13% are entered into the document. Income tax individuals in the program is calculated automatically by pressing the button "personal income tax", then "Calculate".
Sources:
- how to calculate salary in 1s
Any enterprise in the Russian Federation is obliged to produce at least twice a month fee wages to their employees in cash. This rule established by Art. 136 of the Labor Code of the Russian Federation. In addition, for wages fee certain taxes, which the company is obliged to calculate and pay within the time limits established by law. To avoid penalties, it is necessary to calculate payments to the budget in accordance with certain rules and tax rates.
Instruction
Determine the amount of the deduction, which monthly reduces the taxable income of citizens by a certain amount. These benefits are provided only to residents of the Russian Federation. For heroes of the USSR of the Russian Federation, holders of the Order of Glory, participants in the Second World War, prisoners of concentration camps, disabled children, disabled people of groups 1 and 2, bone marrow donors, the amount is set at 500 rubles. The liquidators of the Chernobyl accident, the Techa River and the Mayak Production Association, as well as persons exposed to radiation, are entitled to a deduction of 3,000 rubles. They also establish certain benefits for an employee for a child. The minimum deduction for each child for them is 1000 rubles. In addition, taxable income can be reduced by the amount spent by the employee on treatment, training and charity. The amount of deductions is determined in Art. 218-221 and Art. 227 of the Tax Code of the Russian Federation.
Reduce your wages by the amount of the deductible. Calculate personal income tax. For residents of the Russian Federation, a rate of 13% is used, and for non-residents of the Russian Federation, a rate of 30%. According to paragraph 4 of article 225 of the Tax Code of the Russian Federation, the amount of personal income tax is calculated in full rubles. The amount of wages that an employee receives in his hands is determined by reducing the accrued salary by the amount of accrued personal income tax. Other tax payments on wages fee do not affect the employee's income in any way and are paid from the employer's funds.
Calculate cumulative and insurance premiums to the Pension Fund of the Russian Federation. To do this, multiply the employee's income minus benefits by the 26% rate. At the same time, it is necessary to submit information on the calculations of this tax on a quarterly basis.
The driver's salary is: driver's hourly tariff rate * for the number of hours worked for a certain period of time (month).
Determining the hourly rate:
The salary of the driver, according to the established category according to ETKS, is divided by the average number of working hours per year. For example, the average number of working hours for 2005 is 162.2 (the sum of working hours for each month divided by 12). The number of working hours per month can be found by multiplying the number of working days (excluding holidays) by 8 hours. For example, if there were 21 working days in a month, then working hours: 21 * 8 \u003d 168. Therefore, the hourly tariff rate of a 4th category driver is:
Salary according to ETKS 1683-87 rubles. / The average number of working hours per year 162.2 \u003d 10-38 rubles.
10-38 rubles * 8 repair hours * 2/3 = 83-04 rubles. * 2/3 \u003d 55-36 rubles.
This amount is also added to the total salary.
Payment for the work of a driver on a car with a trailer:
Working on a car with a trailer is paid higher, because. is considered more difficult, and the time sheet should also indicate separately the hours, when and how much the driver worked on the car with the trailer. The surcharge to the driver for the trailer according to the Payment Regulations in force at the enterprise is 20%.
For example, the operating time of a machine with a trailer is 50 hours per month, i.e. Trailer surcharge is calculated as follows:
50 hours * tariff rate of the driver 10-38 rubles. * 20% \u003d 519 * 0.2 \u003d 103-80 rubles.
Payment for travel days:
According to the Regulations on payment adopted at the enterprise, payment for 1 business day is 100 rubles. and night time - 12 rubles.
For example, the trip time was 7 days, therefore, the payment will be: 7 * 100 = 700 rubles. + 12 * 7 = 84 rubles. \u003d 700 + 84 \u003d 784 rubles. Night time is considered to be from 22:00 to 06:00. Drivers are also paid a premium for class, if any and confirmed by the relevant document. The driver of the 1st class receives an allowance of 25% of the amount of wages; 2 classes - 10%. The driver's monthly salary is multiplied by the % class:
1868-40 * 10% = 186-84 rubles.
Driver bonus calculation:
According to the Regulations on bonuses adopted at the enterprise, the following bonus indicators have been developed:
1) fulfillment of the plan for entering the line in hours - 10%;
2) compliance with the route of movement - 10%;
3) fulfillment of the plan of cargo transportation in tons / km - 15%.
If the bonus conditions are not met, employees lose the bonus.
Drawing up a cargo turnover plan:
The number of working days for a certain period of time (month) is multiplied by the average number of kilometers that the car must cover in 1 day and by the carrying capacity of the car. For example, for a truck with a carrying capacity of 7 tons with a working time of 21 days, the average mileage for 1 day should be ≈ 75 km.
Consequently, the cargo turnover plan for this vehicle for 1 month is: 75 km * 21 days * 7t = 11025 tons / km. The average mileage for 1 day for each machine may be different, taking into account the load of the machine and its use in work. The cargo turnover plan is drawn up for each month and brought without taking into account time Maintenance machines (repair). Correction of the plan is made on the basis of acts of car repair. When calculating the premium, the freight turnover plan and its adjustment in connection with the repair must be taken into account (Appendix A).
Line out plan:
Compiled by multiplying the number of working days per month by 8 hours. For example, 20 working days * 8 hours = 160 hours. It is also adjusted in connection with the repair of machines in the presence of a repair certificate. Such plans are drawn up quarterly with a breakdown by months separately for each car (Appendix B).
The driver premium is calculated using table 8, which reflects all the necessary data:
Table 8 - Data for calculating drivers' bonuses
| driver | Worked out people/hours | Cargo turnover | |||||||
| Surkin V.I. | |||||||||
| Galiev V.A. | |||||||||
Based on these indicators, the amount of the premium is calculated, which is also conveniently presented in the form of the following table:
Table 9 - Calculation of the amount of the premium
| driver | Salary fee, rub. | % bonus for performance indicators | Total premium |
|||
| exit plan yes on the line | Cargo plan transportation | |||||
|
Surkin V.I. | ||||||
|
Galiev V.A. | ||||||
