What size should it be, what funds go into it, and what is it even needed for? What is the wage fund formed from? Easy questions that are answered in this article.

PHOT: why does an enterprise need it?

How is the incentive part of the payroll formed? Payroll fund– this is the amount Money, which goes towards payment wages employees of the company, as well as for bonuses, allowances and other types of monetary incentives.

The role of the payment fund is difficult to underestimate.

Provided that it is constructed correctly and optimal size , you can easily monitor production costs.

The fact is that this fund takes up to 70% of all costs. That is why the payroll is planned for the year and for the quarter, so that later, when the reporting period begins, we can compare planned expenses and real ones.

It immediately becomes clear which areas are underfunded and which are over-funded. In general, the fund plays a fairly large role in optimization of LLC expenses.

How to plan the size?

How is it determined planned wage fund value? To plan the size of the payroll, you need to have accurate information about the number of employees, the length of the working day, and the work schedule of workers. To calculate, naturally, you will need a calculator and some time.

It is very important that the size of the fund was sufficient not only for salary payments, but also for bonuses and allowances that can give the employee’s class and increasing coefficients.

There is no single formula for calculating the fund for all enterprises. Each company works with its own features of payments: in some places incentives and percentages of profits are used, and in others there is a large salary and a whole system of fines.

Despite this, there is generalized calculation formula(the so-called enlarged planning method).

FOT = Chrp * ZPsr, Where:

Depending on the period for which the payroll is calculated, the result obtained is multiplied by 3, 6 or 12 ( by number of months in the required period).

In addition to this enlarged planning method, there are three more.

You will find more information on how enterprises calculate payroll and wages in.

Element-by-element method

When using this method, the main focus is on payroll for time worked. Moreover, it is calculated for each class of workers separately: for piece workers, temporary workers and managers and specialists.

An example of a formula for calculating the payroll of pieceworkers FOT = Tst * F * Chsd * Kvn, Where:

• Tst– tariff rate or grid established at the enterprise;
• F– annual fund of effective working time of one employee;
• Chsd– number of piece workers;
• KVN– coefficient of compliance with standards.

The same formula translated into temporary workers looks like this

FOT = Tst * F * Chpv, Where:

Tst And F- the same as in the first formula, and Chpv - the number of temporary workers.

For managers and specialists The size of the fund is calculated by multiplying the salaries of employees by the number of employees in these positions. All allowances and bonuses are added to the result obtained.

By adding all three payrolls, you get the wage fund for time worked. Therefore, in order to more fully reflect the size of the general fund, it is necessary to add the payroll for unworked time.

It includes sick leave, annual holidays, preferential hours, study leaves and hours spent by employees on public duties.

Extrapolation method

This method based on deep analysis external and internal factors influencing the state of affairs in the company.

First of all, specialists analyze labor costs for the last year.

After predict the same costs in this year and plan the order of expected costs.

After this, deviations are calculated in percentage and physical terms, and those costs that can be shortened.

After all these manipulations, it is compiled fund project, which is referred to the company’s specialists responsible for planning. If necessary, they make their own adjustments or completely redo the project.

At the penultimate stage of the extrapolation method finished project funds are brought to the head of the enterprise for consideration. He can also make adjustments taking into account the company's policy regarding wage payments.

After approval by the manager, the project is provided to spending specialists for review.

Normative

When this method of education is used, it is used level and incremental standards.

To calculate the size of the fund in this way, it is necessary to multiply the established standard by some coefficient, which would characterize the result of the organization’s activities.

UN= (Fotch / Ootch) * ((100+ΔPT * Kzp / Pt) / (100 + ΔPT)), Where:

• Fotch– payroll of employees in the reporting year;
• Ootch— volume of production in the reporting year;
• ΔPT– percentage of productivity increase according to plan;
• Kzp / Fri– the ratio of the growth rate of average wages and labor productivity.

In a similar way, you can calculate your payroll using incremental standard.

The formula for calculations looks something like this

Fotch = Fisch * ((ΔO * Nf + 100) / 100), Where:

• Fisch– the initial size of the wage fund;
• Fotch– fund at the end of the reporting month;
• Nf– a standard indicating the increase in the size of the fund for each percent increase in the volume of products or services sold;
• ΔО– increase in the volume of products sold as a percentage.

What do the payments consist of?

Throughout the entire article, mention was made in passing, without going into detail. composition of payments from the company’s “reserve”. After you have sorted out the ways of forming such a reserve and why it is needed, you can delve a little deeper into what employees are paid from it. The answer is simple: everything.

Fully all wages consist of payments made by dividing the payroll.

What does it include:

1. Cash for payments for time worked. This includes all payments according to tariff schedules and rates, the cost of units of products issued as payment in kind, remuneration, payment for piecework contracts, under contracts and part-time work.
2. Facilities to pay for unworked time, which are used to pay for educational leaves, extraordinary and annual paid leaves. This part also includes payments for forced absence, downtime and donation.
3. Incentive payments, made at a time: financial assistance, for unused vacation, bonuses and payments at the end of the year.
4. Partial or complete payment nutrition, compensation travel or fuel. This also includes social payments , which can be paid to employees during the year.

We talked in more detail about what the payroll and wages consist of.

Conclusion

To summarize all of the above, I would like to note that the wage fund, for all its simplicity, quite complex structure.

For its clear construction it is required qualified specialists who are able to analyze and plan the situation on the market and in the enterprise.

It is clear that you cannot take into account everything, but, nevertheless, having the necessary skills, you can predict 70 percent of what will happen.

A competent specialist will always be able to list all expense items planned in connection with salary payments, and draw up an accurate estimate. At the end of the reporting period, he will be able analyze your work and identify the expenses that were unreasonable.

That is, reduce those areas in the formation of the payroll that turned out to be unclaimed in the past time period. Thus, the specialist optimizes fund size and will reduce enterprise costs.

Wages represent the amount of cash payments, the value of payment in kind for work performed by hired workers employment contract (contract). The category “wages” has a dual character: for an employee it is income, and for an enterprise it is part of production costs.

Labor costs are not limited to just paying wages. An enterprise's labor costs also include expenses for social protection of workers, providing them with housing and social services, and taxes associated with the use of labor. Contributions made by enterprises for the use of labor include contributions to social insurance, the pension fund, and health insurance. Wages are an important means of motivating and stimulating highly effective work activities of enterprise personnel.

Salary fund- this is the total amount of cash payments, the cost of payment in kind for work performed by workers and employees under an employment contract (contract), and in structure consists of various elements (Fig. 17.3).

Rice. 17.3.

7 - direct wage fund; 2 - additional payment fund (for unworked time)

The planned amount of labor costs, or wage fund(payroll), can be determined different ways enlarged or differentiated. Enlarged planned wage fund(FOT pl) can be calculated in three ways.

1. Based on the wage standard (N salary) per unit of product (work):

Where Qj- planned volume of production in physical (value) terms.

2. Based on the standard increase in the wage fund for each percent increase in production volume:

where P is the increase in production volume; N 3 pl - the standard wage increase for each percent increase in production volume.

3. Based on the number of employees (H sp) and their average annual salary with additional payments and accruals (ZP year):

When calculating the wage fund using the methods outlined above, the payroll can be calculated both for the enterprise as a whole and for categories and individual groups of employees. A differentiated (detailed) calculation of the planned payroll is carried out separately by category of industrial production personnel, by workshop (division) and for the enterprise as a whole and includes calculations of the tariff, hourly, daily and monthly (annual) payroll (Fig. 17.4).

Tariff payroll includes wages for transaction workers and temporary workers. The payroll of transaction workers for the planned volume of work at piece rates is calculated using the formula

where P is the piece rate per unit of production; N- number (volume) of products according to the program; TO -

The payroll of temporary workers for the time to be worked at tariff rates is determined by the formula

where N is the volume of work, standard hours; T st - average hourly tariff rate for the work performed; TO - coefficient of fulfillment of the planned task.

Rice. 17.4.

To obtain the planned payroll of workers, the amount of additional payments included in the hourly, daily and monthly (annual) payroll is added to the tariff fund.

Hourly payroll consists of a tariff payroll and additional payment for the time actually worked, including night time, hazardous work, payments to workers according to progressive wage systems and bonuses.

Daily payroll consists of an hourly payroll and provided payments related to intra-shift breaks, for example, payment of breaks to mothers with infants; additional payment for teenagers (under 18 years old) for a shortened working day.

Monthly (annual) Payroll includes daily payroll and additional payments for non-working days (regular and additional vacations, performance of government duties; severance pay). The amount of the tariff payroll and additional payments to it is called basic wages.

Payroll funds for engineers, junior service personnel, employees and fire guards is calculated on the basis of average and official salaries and the number of employees in each group. The wage fund for students (payroll) is determined based on the number of students (g), monthly salary (f) student and period of study (/):

The composition of labor costs (or wage fund) includes all expenses of an enterprise (institution, organization) for wages, regardless of the source of financing (including amounts of money accrued to employees in accordance with the law for unworked time during which they wages are maintained, including incentive and compensation payments). The detailed structure of the workers' wage fund is shown in Fig. 17.5. The differences between the labor costs of the planned and reported wage fund are shown in Fig. 17.6.

A number of enterprise expenses do not relate to either the wage fund or social payments: travel expenses; expenses for professional training and cultural and welfare services for employees; mandatory contributions to state social funds; additional income employees from participation in the ownership of the enterprise (dividends, interest, etc.), etc.

The wage fund is determined for the month, quarter and year. The wage fund at individual enterprises is accounted for certain categories of personnel. When analyzing the wage fund by category in industry and other sectors of material production, the funds for hourly, daily and monthly (annual) wages of workers are distinguished. In this regard, the average level of wages per unit of time can be calculated - average hourly, average daily and average monthly wages.

Average hourly wage of workers(SCHZP r) is determined by dividing the hourly wage fund (payroll h) by man-hours worked (G hh):

Average daily wages of workers(SDZP r) is defined as the ratio of the daily wage fund (payroll days) to the time worked, recorded in man-days (G chdn):

The relationship between average daily and average hourly earnings is determined by the formula

Rice. 17.5.

Rice. 17.V. Structure of the planned and reporting wage fund: a - planned hourly wage fund; b - reporting hour fund; V- planned daily fund; r - reporting daily fund; d- planned monthly fund; e - reporting monthly wage fund where t 4 - average actual working day, hours; K x- coefficient of increase in the daily wage fund due to additional payments. Moreover

Average monthly wages of workers(SMW r) is defined as the ratio of the monthly (annual) wage fund (payroll m) to average number employees (H ss):

The relationship between the average monthly and average daily wages is determined by the formula

where / day is the average actual duration of the working period, days; K 2- coefficient of increase in the monthly (annual) wage fund due to additional payments. Moreover

Studying the relationship between wage levels allows us to get an idea of ​​the organization of work and the degree of use of working time. For example, higher growth rates of average hourly wages compared to the growth rate of average daily wages may indicate the efficiency of using the working day, and that wage growth occurs due to payments that are directly related to production output.

Average monthly (average annual) wages of other categories of workers is calculated as the ratio of the monthly (annual) wage fund to their average number. Average salary per worker at an enterprise is calculated as the ratio of the total wage fund (payroll) to the average number of employees at the enterprise for a given period. Social insurance benefits received by workers and employees are not included in the wage fund and average wages.

Note that there is a relationship between the average wage level (AWP), the number of employees (N) and the wage fund (WF)

Through analysis, it is possible to determine the influence of each factor on the change in the wage fund due to: 1) changes in the level of wages; 2) changes in the number of employees due to changes in production volume or labor productivity. The faster growth of labor productivity compared to the growth of wages indicates a decrease in the share of labor costs in the cost of manufactured products, and vice versa.

A distinction is made between average income and average wages of workers. Average employee income in general for the enterprise (institution, organization) is calculated based on the amount of funds allocated for consumption (labor expenses, cash payments and incentives, income - dividends, interest). average salary employees as a whole for the enterprise (institution, organization) is calculated based on the wage fund of employees, payroll (including remuneration of part-time workers), remunerations based on the results of work for the year and one-time incentives for employees.

There is also a distinction between nominal and real wages. Nominal call wages in monetary terms (expression). Under real wages understand the purchasing power of money received for labor, i.e. the quantity of various types of goods and services that a worker can buy for his nominal wage.

Control questions

• 1. What is the tariff system? What main elements does it include?
• 2. What role does the wage scale serve? How is it built?
• 3. What is the Unified Tariff and Qualification Directory? What role does it serve?
• 4. What is the grid range? What does it characterize?
• 5. What tariff rates of the 1st category do you know? What are the requirements for the 1st category monthly tariff rate?
• 6. What is it used for? minimum size wages?
• 7. What does district wage regulation include?
• 8. How do forms of remuneration differ from remuneration systems?
• 9. What is the basis of the piecework form of remuneration? How is it calculated?
• 10. How does the time-based form of remuneration differ from piecework?
• 11. What is the official monthly salary? What is it used for?
• 12. How do non-tariff wage systems differ from the tariff system?
• 13. Give brief description basic non-tariff wage systems.
• 14. Which of the non-tariff payment systems, in your opinion, is the most effective and why?
• 15. What is meant by employee wages? How do real wages differ from nominal wages?
• 16. What is the structure of the wage fund at the enterprise? How does it differ from the consumption fund?
• 17. How is the annual wage fund for employees of an enterprise determined?
• 18. What is the difference between tariff, hourly, daily and monthly wage funds?
• 19. How does average income differ from the average wage of workers?
• 20. How to calculate the average hourly, average daily, average monthly (annual) wages of enterprise employees?

Tests to test knowledge

Salary planning includes determining the fund and average wages by personnel category.

Planned wage fund- this is the amount of money provided in planning period to pay employees at tariff rates, salaries and piece rates, as well as bonuses from the wage fund and all types of additional payments to the basic salary.

Payroll planning should ensure increased interest of personnel in improving individual labor results and the final results of the enterprise.

The initial data for planning the wage fund are:

Manufacturing program;

Data on the labor intensity of products, prices for parts, products;

Prices for products, parts;

Tariff system;

Staffing list of managers, specialists and employees;

Applicable forms and systems of wages;

Service standards;

Legislative acts on labor and wages.

To calculate the planned wage fund, the following methods are used:

Enlarged;

Direct account (based on average salary);

Standard (level or incremental);

By elements.

Enlarged calculation produced according to the formula:

Where FZPpl - wage fund for the planned year, rubles;

FZPb - wage fund for the base year, rub.; Co - production growth rate equal to the ratio of the planned

production volume for a given year to the production volume of the base year; E - change in number due to the influence of technical and economic factors in the planning year, people; ZPsr - average annual salary of one employee in the base year (without payments from the material incentive fund), rub.

The enlarged method assumes the use of the existing level of average wages in the planning period, therefore it does not solve the problem of increasing the interest of personnel in improving labor results.

Direct counting method is based on determining the planned number of personnel by categories and their average annual wages.

The planned wage fund is determined by the formula:

(6.2)

where is ChPipl - planned number of i-th category of personnel, people;

Salaryipl- average annual salary of one employee of the i-th category of personnel in the planning period, rubles; i = 1,2, 3,..., n - categories of personnel.

Planning the average annual salary should take into account its basic level achieved in the reporting period.

Normative method based on the use of wage fund formation standards.

With the level normative method, the planned wage fund is determined based on the planned standard of wage costs (without payments from the incentive fund) per unit of output in the planned year.

The calculation is carried out according to the formula:

Where VPpl - planned production volume, rub. or n/h; WIP - planned standard of wage costs per ruble or standard hour of production volume.

Calculation standard wage costs per ruble of product (or standard hour) produced according to the formula:

(6.4)

Where FZPb - basic wage fund of industrial production personnel minus the value of the relative overexpenditure of the planned wage fund, rubles; VPb - actual production volume of the base year, rubles, or standard hours;

.ZPsr - planned total increase in average wages relative to the base year, %;  PT - planned total increase in labor productivity in relation to the base year, %. Determined using the factorial planning method (Chapter 5).

The planned increase in average wages ( ZPsr) is determined based on the influence of labor productivity growth factors on changes in wages using the formula:

(6.5)

where  PTi is the planned increase in labor productivity due to the i-th factor, %; Hi is the standard for the increase in average wages per one percent increase in labor productivity under the influence of the i-th factor, %; i = 1, 2, 3, ..., n - number of technical and economic factors.

At incremental In the normative method, the planned wage fund is determined based on the planned standard for the increase in wage costs for each percent increase in production volume ( Wp).

The calculation is carried out according to the formula:

(6.6)

where  VPpl is the planned percentage of increase (decrease) in production volume relative to the base year.

This method is focused mainly on the basic wage fund, and therefore does not stimulate personnel to improve the final results of the enterprise.

Element-by-element method Payroll planning involves detailed calculations for various categories of workers, taking into account the nature of their work and forms of remuneration.

The workers' wage fund is divided into hourly, daily and monthly (quarterly, annual).

Watch stock wages is associated with payment for time worked. It includes the following:

Payment at piece rates for the planned volume of work;

Payment for time to be worked by temporary workers;

Bonuses under the piece-progressive and piece-bonus systems for planned indicators;

Bonuses to temporary workers for planned performance;

Payment for work at night and evening hours according to plan;

Payment to non-exempt foremen for leading teams;

Payment for student education according to plan. The reporting hourly fund includes payment for defects not caused by the workers.

Day fund salary includes the following:

All hourly wages;

Additional payment for shortened working hours for teenagers;

Payment for breaks from work for nursing mothers. The reporting daily fund includes payment for intra-shift downtime and additional payment for overtime work.

Monthly (annual, quarterly) fund salary includes:

The entire daily wage fund;

Payment for regular and additional vacations;

Payment for time to perform state and public duties;

Remuneration for long service;

Payment of severance pay;

Wages of employees seconded to other enterprises or studies.

The reporting monthly fund includes payment for all-day downtime through no fault of the worker.

The specified procedure in planning workers' wages allows for accounting and control over the expenditure of its fund. For this purpose, the wage fund is determined not only for the enterprise as a whole, but also for workshops and sections separately.

Calculation of the planned hourly wage fund for workers.

The basis of the hourly fund is the direct wage fund, which consists of piecework payment at rates and time-based payment at a tariff.

Fund for direct wages of workers at piece rates (FZPsd) determined by the formula:

(6.7)

Where INipl - planned number of i-th products; Ri - piece price for i- e product; i= 1, 2, 3,..., and - number of products.

The piece rate per unit of product is the sum of piece rates for all operations provided for in the technological process of manufacturing one product.

The piece rate (payment per unit of work) is determined:

In mass and large-scale production, as the ratio of the tariff rate for the type of work (r.) to the production rate (pcs.);

In single and small-scale production as the product of the tariff rate for the type of work (r.) by the standard time for an operation or unit of production (hour).

In small-scale production, the following method is used to calculate the direct piecework wage fund for workers:

(6.8)

Where T- labor intensity of the product planned for release, standard hours;

TSsr - average hourly tariff rate, defined as a weighted average:

(6.9)

Where TCi - hourly tariff rate of the i-th category, rub.; Uri - the proportion of workers of the i-th category, %; i= 1,2,3, ..., n- number of digits.

Tariff wage fund for workers (main and auxiliary) with time wages (FZPt) calculated based on the average hourly tariff rate (TSsr), the planned working time fund for one worker (Fdl) and the number of workers (W) according to the formula:

In the work performed by the team for managing units, furnaces, apparatus, monitoring the progress of the technological process, and in other regulated work in which workers exceed production standards, when determining the wages of the main piece workers, not only wages are calculated according to the tariff, but also piecework earnings.

Under break-in refers to all wages in excess of the established tariff rate. It is determined by the formula:

(6.11)

Where Psd- amount of piecework earnings, rubles; TO- planned percentage of fulfillment of production standards.

For workers whose work is paid on the basis of established monthly salaries, the wage fund according to the tariff is determined by multiplying their salary by the number of workers with the same salary and by the number of months of work in the planning period.

Having determined the piecework and tariff wage fund, additional payments to the hourly fund are calculated. The hourly wage fund includes bonuses under the current bonus provisions for meeting planned targets. Their size is established by groups of workers, based on their piecework (or tariff) wages and bonus percentage according to the formulas:

Where 3pr - amount of additional payment under the bonus system, rubles; FZPsd- salary at piece rates, rub.; FZP T - salary according to tariff rates or salaries, rubles; Ppr - percentage of bonus to the tariff rate (or piecework) wages.

Payroll planning 249

In “narrow areas” of production, which hinder the output of finished products, the wage fund is planned according to a piece-rate progressive system.

An important role in a piece-rate progressive wage system is played by the so-called initial norm (base), i.e. the volume of fulfillment of production standards, beyond which payment for work performed is made at increased rates. The initial base for calculating progressive additional payments is established, as a rule, at the level of actual fulfillment of standards for the last three months, but not lower than the current production standards.

The degree of increase in piece rates depending on the level of overfulfillment of the established initial base is determined by a special scale. The most effective are considered to be scales with one or two steps and a sufficiently high level of increase in piece rates, which creates a significant personal material interest of workers in increasing production standards.

Guided by the initial base and the adopted scale, the amount of additional payment to workers is determined according to the piece-rate progressive wage system according to the formula:

(6.13)

where 3sp is the amount of additional payment according to the progressive piecework system, rubles;

ZPO - earnings at basic rates for work paid according to the piecework-progressive system, rubles; B- percentage of completion of the initial base; Pb - percentage of exceeding the original base; Kr - the coefficient of increase in the basic price, taken on a scale, in accordance with the percentage of exceeding the original base.

Additional payments for night (evening) work are calculated using the formula:

(6.14)

Where 3n - amount of additional payment for work at night (evening), rubles;

TSsr - average hourly tariff rate, rub.; Fn - number of hours of night (evening) work; Kd - the coefficient of additional payments to the tariff rate for each hour of night (evening) work.

According to labor legislation, work on holidays is paid double.

The amount of additional payment for work on holidays for a group of workers is calculated by multiplying the hourly tariff rate (for time workers) or piecework earnings (for piece workers) by the number of man-hours that must be worked on these days The number of man-hours of work on holidays is determined based on the number of performers who will work on holidays and the work schedule of the site (unit).

Additional payment to foremen who are not released from their main work for leading a team, calculated by the formula:

Where Zb - amount of additional payment to non-exempt foremen for leading a team, rubles; Salary - wages of the foreman according to the tariff in the planning period, rubles; ChRb- number of foremen, people, M - the amount of additional payment to the foreman for leading the team as a percentage of the tariff rate.

The amount of additional payment for training students is determined in accordance with the norm of additional payment for training, depending on the duration and complexity of training, the nature of production and the number of students according to the formula:

(6.16)

Where Zu - amount of additional payment for student education, rubles; Ouch - tuition fees for one student, rub.; CHRuch - number of students in the planning period, people.

Calculation of the planned daily wage fund for workers.

To determine the daily wage fund (DWF), in addition to the hourly wage fund, additional payments are calculated for adolescents for shortened working hours and for mothers for breaks to feed infants (if they did not take advantage of the right to parental leave).

The amount of additional payments to mothers is calculated by multiplying their number by the average hourly wage and the number of benefit hours in the planning period.

Payroll planning 251

The amount of additional payments to teenagers for one unworked hour is determined by multiplying the average hourly tariff rate for teenagers by the number of teenagers and by the number of working days in the planned period.

Calculation of the planned fund of monthly (annual) wages of workers.

To determine the monthly (annual) salary, in addition to the daily wage fund, a number of additional payments are calculated. By summing up all the elements that make up the monthly wage fund of workers, its value is obtained.

The amount of payment for regular and additional vacations in the planning period are calculated according to their average duration, the number of working days per worker and the daily wage fund according to the formula:

(6.17)

Where Zotp - amount of vacation pay, rub.; FZPD - daily wage fund, rub.; ABOUT - average duration of vacation, days;

Dpl - the number of working days of one worker in the planned period.

The amount of additional payments for the performance of state and public duties is carried out in accordance with labor legislation, taking into account the working time planned for their implementation, as well as the daily wage fund. The calculation is carried out according to the formula:

(6.18)

Where Zgos- payment for time spent performing state and public duties, rubles; G- expenditure of working time in days to perform state and public duties (according to the balance of working time of one worker).

The amount of payment for length of service in the planning period is calculated for individual professions (groups) of employees based on

252 Chapter 6

reduction of the planned wage fund according to the tariff and the planned amount of one-time remuneration as a percentage of this wage.

Planned percentage of remuneration for length of service is established on the basis of reporting data with adjustment for an increase in length of service. The calculation is carried out according to the formula:

( 6.19)

Where Sv - amount of payment for length of service, rubles; ZPT- wages according to the tariff of this group of workers, rubles; MV - the planned amount of remuneration for length of service as a percentage of the salary at the tariff.

Amount of planned severance pay payments in the planned wage fund is provided in connection with conscription into the army and upon admission to military schools. It is determined on the basis of reporting data on the average number of conscripts into the Armed Forces in past periods, adjusted to take into account the expected changes in the age composition of workers and their average monthly earnings in the planning period.

The wage fund for off-the-job students is calculated by multiplying the average monthly earnings of students by their number and by the number of months of study.

Payments stipulated by labor legislation, but not related to the work performed (payment for regular and additional vacations, additional payment for a shortened day for teenagers, additional payment for performing government duties, etc.) form additional salary.

Basic salary- this is wages for work performed and time worked: payment at piece rates and tariff rates, bonuses to tariff rates for professional skill, bonuses for high performance in work, etc. The ratio of the amount of additional wages to the main one determines the percentage of additional wages used in calculating the cost of individual types of products.

The basic wage fund, together with the additional wages of the main production and auxiliary workers, constitutes the total wage fund of workers in the planned period.

Payroll planning for specialists and employees.

Planned wage funds for these categories of personnel are calculated on the basis of the approved staffing table and official salaries by multiplying the number of employees for each position by the corresponding salary and the number of months in the year.

Payment for vacations and time spent performing state and public duties is not calculated separately for them, since in most cases, when an employee goes on vacation, his duties are performed by the remaining employees.

Additional payments for work compensation during vacation are provided only for those employees without whom normal work cannot proceed (shift foremen, section supervisors, shift supervisors, etc.). It is also planned to pay the difference in salaries for the period of replacement of managers who do not have official deputies. If necessary, the wage fund provides for payments for length of service, additional payments for the difference at night (evening) and holidays. Bonuses for these categories of personnel are not included in the payroll. They are rewarded from the consumption fund.

Student wage fund calculated based on the number, duration of study and average salary using the formula:

Where FZPuch - wage fund for students for the planned period, rubles; Zsr - average salary per student, rub.;

CHRuch - number of students; Ext - duration of training for students, per month.

The wage fund for non-industrial group employees planned based on approved staffing schedules, official salaries and tariff rates, similar to calculations for industrial production personnel.