Photo approval What does the wage fund include? Payroll: explanation of the concept and calculation rules

Payroll - abbreviation for the phrase Labor Payment Fund.

Payroll fund - the total funds of the enterprise spent during a certain period of time on wages, bonus payments, and additional payments to employees.

Economists use this term (payroll) when planning and in the process of implementing the financial management functions of an enterprise. The total amount of the wage fund (WF) can be determined quite accurately based on the sales forecast, production plan and wage principles in force at the enterprise. Thus, the amount of the payroll is included in the plans of the enterprise as part of upcoming expenses, being reflected in the cash flow budget and the budget of income and expenses.

In modern construction, the share of workers' basic wages in the structure of the estimated cost of construction work on average does not exceed 20% and, after the costs of materials, occupies the second position. Despite this, attention should be paid to the low share of wages in the price of construction products. In the Russian Federation as a whole, the share of wages in the final price of products is significantly lower (8-16%) than in developed countries (on average 60%), even with the same level of labor productivity.

However, labor productivity in the United States is 10-15 times higher than in Russia. This implies an objective need for a significant increase in wages in the Russian Federation, including as part of the estimated cost of construction products.

The basis of all forms and systems of remuneration used in construction organizations is the tariff system, which ensures that the qualifications and remuneration of workers correspond to the complexity of the work they perform.

The tariff system establishes tariff rates for qualification categories and tariff coefficients, which are the ratio of the tariff rates of the corresponding categories to the tariff rate of the first category.

Basic tariff rates are calculated from the wage fund as of 01/01/2000. in the amount of 1500 rubles. per month.

EXAMPLE of calculation:

Resolution of the Cabinet of Ministers of the Republic of Tatarstan No. 39 dated January 23, 2012 “On approval of the cost of living per capita and for the main socio-demographic groups of the population in the Republic of Tatarstan for the fourth quarter of 2011 »

To approve the cost of living in the Republic of Tatarstan for the fourth quarter of 2011 per capita in the amount of 5001 rubles, for the working population – 5469 rubles, pensioners - 3619 rubles, children - 4900 rubles.

Federal industry agreement on construction and the building materials industry of the Russian Federation for 2011 - 2013

(as amended by the Agreement, approved by the All-Russianintersectoral association of employers"Russian Union of Builders" N VYA-257,Trade Union of Construction Workersand construction industrymaterials of the Russian Federation N 110-1 10.26.2011)

Agreement on introducing amendments to the Federal Industry Agreement on Construction and the Construction Materials Industry in the Russian Federation for 2011 - 2013

(approved by the All-Russian intersectoral association of employers "Russian Union of Builders" N VYA-257, Trade Union of Construction and Construction Materials Industry Workers of the Russian Federation N 110-1 10.26.2011)

3. Payment and labor standards

3.1. From January 1, 2011, the minimum monthly wage rate for a category I worker employed in the construction industry or the building materials production industry when working in normal working conditions and fully working out the monthly working time standard and fulfilling the labor standard is established with an indexation coefficient of not less than 1.2 the cost of living for the working population, officially established in the corresponding subject of the Russian Federation, as well as taking into account the inflation rate in the corresponding subject of Russia and the existing inter-industry relationships (inter-industry coefficients) (Table No. 1).

Thus, the minimum monthly wage rate for a category I worker is calculated using the following formula:

MRMTS = PM x MK x KI x KInf

• MRMTS- the minimum monthly wage rate for a category I worker employed in the construction industry or the construction materials production industry;
• PM- the living wage for the working population, officially established in the relevant constituent entity of the Russian Federation;
• MK- interindustry coefficient indicated in table No. 1;
• CI- the indexation coefficient established in clause 3.1 of this Agreement is 1.2;
• KInf- the inflation coefficient established by the territorial bodies of Rosstat in the corresponding constituent entity of the Russian Federation.

3.2. The coefficients of intersectoral relationships in Table No. 1 are taken based on the ratio of tariff rates for workers in various industries established by Resolution of the CPSU Central Committee and the Council of Ministers of the USSR dated September 17, 1986 N 1115 “On improving the organization of wages and introducing new tariff rates and official salaries for workers in production sectors of the national economy ".

3.3. The minimum monthly wage rate for workers of subsequent grades engaged in construction, installation and repair work is established in collective agreements on the basis of the inter-category tariff coefficients below on an 8-bit grid (Table No. 2).

Table No. 2

Tariffication of work and assignment of tariff categories to employees are carried out taking into account the Unified Tariff and Qualification Directory of Work and Professions of Workers, the Unified Qualification Directory of Positions of Managers, Specialists and Employees.

3.4. The minimum monthly tariff rate does not include additional payments and allowances, bonuses and other incentive payments, as well as payments for work in conditions deviating from normal conditions, for work in special climatic conditions, and other compensation, incentives and social payments.

Basic and current hourly tariff rates established taking into account the fund

remuneration of one worker of the main production and one worker,

servicing machines and mechanisms, by type of economic activity “construction”

in the amount of 16,200 rubles per month (for category 4 work) for the first quarter of 2012.

Standard working hours for a 40-hour week 162.67 hours

1952 with a 40-hour work week / 12 months = 162.67 hours/month - standard working time per month

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 of money that goes to pay wages to the company’s employees, as well as 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 leave, preferential hours, educational leave and hours spent by employees on public duties.

Extrapolation method

This method based on in-depth 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 the current 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, the finished fund project is 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.

Before starting to plan the amount of work for the coming period, any manager must soberly assess the production potential of his subordinates, equipment, as well as create a wage fund and everything that it includes. This is necessary in order to insure the employee and the benefits that must be paid to him during the year or month. A properly calculated fund is not only a guarantee of job security and trust on the part of a subordinate, but also an opportunity to stimulate his activities and increase the volume and efficiency of production.

The wage fund consists of all fixed expenses that are associated with the activities of employees. First of all, this is a slightly smaller and main amount - the wage fund (WF), then there are various incentive payments, vacation and sick leave benefits for three days, communication costs, transport, free food in the workplace. There are a number of payments that are not included in the fund - these are, first of all, one-time or random payments based on the results of a successful year. Of course, the employer will not be able to accurately calculate the monthly wage fund that will have to be spent in the near future, so the calculation uses already available data.

What are the consequences of an incorrectly calculated payroll?

Let’s assume that in the most unpleasant situation, the payroll is calculated with maximum savings on employees. This may be justified by the fact that there are not enough funds to purchase raw materials for production or pay funds for a young mother, who in fact does not bring any benefit in the workplace. In order to reduce costs, management initially sets itself a minimum framework, which only includes salary payments. If the company has a salary system, then employees will not be left without pay. And if the payment is piecework, and the management decides to reduce the allocated volumes, then their salaries may be reduced. What are the consequences of underestimating minimum volumes?

1. If unexpected extra expenses occur, there may not be enough funds to pay one or more employees. In this case, the employer will have to arrange downtime, arrange for the subordinate to go on unpaid leave, or calculate compensation for late salary.
2. If an employee is accustomed to regular incentive payments and bonuses for the best monthly performance, depriving him of these bonuses will negatively affect the work process.
3. An incorrect understanding of what goes into the payroll signals the incompetence of specific specialists in their chosen field.
4. The inability to allocate funds for certain needs threatens to develop into a violation of the law.

Important! The country's labor legislation does not regulate such a concept as payroll. It was created more for functioning in the accounting field, and its calculation formulas are used as convenient as possible for each individual enterprise. Theoretically, the manager may not calculate this figure, but such an approach will most likely lead to serious gaps in payments.

What is included in the payroll

So, what is included in the wage fund:

• salary and other accruals relating to each employee;
• insurance and regular payments to the tax service and pension fund;
• incentive bonuses and bonus incentive payments;
• regular fixed bonuses;
• payments when sending an employee on annual funded vacation, sick leave (in the first three days after diagnosis);
• additional accruals due to length of service;
• amounts calculated based on average earnings and included in payment for study leave;
• payment for travel if the work involves traveling;
• insurance premiums for equipment and employees.

The wage fund also includes pensions paid under a separate order. The payroll may include amounts issued for the period of inactivity (two-thirds of the average daily profit, multiplied by the number of unemployed days), the total amount of contributions to social services, according to writs of execution in the case of payment of alimony and other benefits to third parties, and so on.

What is not included in the payroll

• municipal and regional budgets as sponsorship or investment support for business;
• from law enforcement agencies when providing social benefits;
• from outside sponsors;
• from the social fund and other services.

Thus, the payroll will not include:

• annual one-time bonus payments;
• sick leave payments after three days of incapacity for work;
• monthly maintenance for young mothers until the baby reaches the age of 1.6 years;
• amounts allocated for employee training and transferred to the relevant institutions by bank transfer;
• amounts of incoming and expended funds from third-party budgets;
• financial assistance provided at the request of the employee;
• A management loan, whether issued with interest or not, to solve personal problems.

In order to understand how to calculate payroll, you need to collect three categories of necessary documents. These are time sheets that record the time spent at work by all employees, all salary statements of salaried or paid team members, as well as a staffing table indicating all tariff rates. You can calculate payroll for an astronomical year, month, week, day and even hour. The latter is often necessary in enterprises with a large staff.

Payroll and salary fund: what are the differences

Despite the consonance of the concepts of wage fund and wage fund, they have one main difference. The second definition is an integral part of the first, that is, this concept is narrower, and the first is broader. These figures should not coincide, since the calculation of the salary that is supposed to be paid in reality differs from the real indicators. Accountants will not be able to take into account future sick leave, as well as the amount of incentive payments, if any, at the enterprise. If, in addition to the salary itself, set at a stable rate, employees do not receive any additional payments, bonuses, or partially paid meals or travel, these two amounts can be approximately equal.

But the two definitions are interrelated: the higher the payroll indicators were for the period being reviewed, the greater the salary accruals will be in the new period. When answering the question of what the payroll includes, do not forget that the reserve for unforeseen expenses must also be taken into account. Accordingly, the larger this reserve, the higher the chances of employees receiving additional payment.

At any enterprise, the manager is faced with the question of what are the regulations for determining the wage fund. Heads of organizations need to plan the wage fund for the year in advance. The wage fund is a certain share of income that is intended for workers.

If there is no wage fund in the organization, then the facility will not be able to function efficiently for the reason that the surplus will affect the cost of production, and business profitability will decrease significantly.

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If you want to know how to solve exactly your problem - contact the online consultant on the right or call free consultation:

What it is?

The salary is rewarding an employee for work done. The salary depends on the employee’s qualifications, complexity and circumstances under which the work is performed.

The wage fund is the total indicator of all enterprise costs for remunerating employees in cash or in kind, without taking into account sources of financial resources.

Currently, there are no legislative acts defining the concept of the wage fund. These legislative acts have not yet been adopted in the Russian Federation.

But, in Tax Code There is an article on labor costs (No. 255). Most lawyers believe that the terms spelled out in it can be used as a definition of the wage fund.

The wage fund is needed to make payments:

• on salary and tariff rate;
• additional payments and bonuses;
• additional payments for working in difficult conditions;
• for highly qualified labor;
• for excellent work results;
• for significant assistance in business development;
• bonuses for working at an enterprise for a long time.

The fund is filled from the following sources: cost of products or services provided, the employer’s own additional funds, targeted financing.

The premium part is lump sum payment, which is received as a reward for the results of labor worked for many years at the enterprise, etc.

This is the price of food and housing, which, taking into account the legislation, is due to workers in certain sectors of the economy, as well as expenses for these needs are higher than planned.

Direct salary consists in turn of the following indicators:

• Salary, which is accrued for work done at tariff rates, salaries and as a percentage of revenue.
• The price of a product that is issued as salary in kind.
• Incentive additional payments, which are made based on the accrual rules at a particular enterprise.
• Premium part. These payments can be either permanent or occur from time to time.
• Compensation for work schedule and circumstances that forced you to work, for example, at night.
• Salaries for qualified personnel who were invited to train the organization’s workers.
• Salary for labor of those employees who worked part-time.

The wage fund also includes those finances that are paid to workers for their labor. This refers to those citizens who work in permanent and temporary jobs, as well as funds due to persons under the law of the Russian Federation for unworked time (women on maternity leave, etc.).

To the fund accrued wages includes:

1. Cost of services or products.
2. Means that have a specific purpose.
3. Admission and funding.
4. Salary expenses are charges that are intended by the organization for individuals and are included in the initial cost of the goods.

What is the difference between the salary fund and the wage fund?

Most people are confused about the meaning of these funds, because these two concepts refer to the total income of workers. But, they are different. The total indicator of accrued earnings is the wage fund, and cash payments to citizens is the wage fund.

The wage fund includes payments social nature. These are compensations and social benefits for treatment, travel, employment and other purposes. In addition, there are a number of expenses of the organization that go towards travel expenses, professional training and leisure of employees, etc.


You can consider an example when an organization made accruals for a month in the amount of six hundred thousand rubles. During the same period, two payments were made, one of which was the debt for the previous month - three hundred thousand rubles, and the second was an advance - two hundred and fifty thousand rubles.

The result is a monthly wage fund of six hundred thousand rubles, and a salary fund of five hundred and fifty thousand rubles.

How to calculate - formula

These calculations are made in various versions: based on the planned production volume or taking into account the salary of each employee of the enterprise. In the latter case, pay slips, the company's staffing table and time sheets for previous periods are used for calculations.

There is no strict formula for calculating the wage fund. You can use the following formula to calculate annual payroll:

Payroll = (Salary + ND)xRK, where

Payroll – salary fund;
ZP - salary for the year;
ND - allowances, additional payments;
RK - established regional coefficient.

Example.

Suppose a company operates in the Far North.

Salary for the year amounted to 18 million rubles, allowances - 5323 thousand rubles. Regional coefficient - 1.7.

Payroll = (18,000 + 5323)x1.7 = 39,649 thousand rubles.

You can also use this formula to calculate monthly payroll:

FOT=ZPx(OK+ND+RK), Where

Salary – monthly salary,
OK – monthly salary or tariff rate,
ND – allowances, bonuses,
RK – regional coefficient.

What does the wage fund consist of - watch the video:

Each employee is interested in his own, but at the legislative level such a concept as “wage fund” is more important, and it is no less important to understand what it includes.

Payroll – all the funds of an organization designed to pay employees for their services for a certain period of time (most often we are talking about annual payroll).

This amount is regulated not only by the company itself, but also by the legislation of the Russian Federation, and the employee can find out how it is calculated, what it depends on and what it affects.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant on the right or call free consultation:

Legislative regulation

According to Federal Law 201077-3 (Payment in non-budgetary organizations) There are three funds:

1. FOT-1– wage fund for full-time employees of the organization;
2. FOT-2– wage fund for freelance workers;
3. FOT-3– is formed directly from the company’s profits.

Payroll for civil servants and government officials is separately regulated. It is adjustable directly by the President of the Russian Federation(Federal Law 79-FZ) or, if we are talking about a subject, the legislative body of that subject.

Payroll and wages

Rarely does an employee know what payroll and wages are. Hidden behind these abbreviations are the wage fund and the wage fund, and it is important to understand how they differ from each other.

Payroll, as a rule, includes a full salary, as well as various bonuses, social benefits, as well as all possible incentives that the employer considers necessary to provide to the employee.

The financial wage, in turn, consists only of all funds intended for payment salary directly due to employees of the organization. Of course, there are organizations where the payroll is equal to the full salary, but in them the employer does not pay the employee anything above, even if he shows exceptional results or overworks.

In addition to the fact that the legislation divides the payroll into three types, there is a temporary division for basic payroll, monthly payroll and annual payroll.

The main (general) wage fund includes the amount of money calculated to pay salaries, but most often this amount is considered as calendar month(monthly payroll) or in a year(annual).

In addition, at enterprises where there are daily and hourly outputs, payroll is calculated for periods such as a day and even an hour.

Payroll structure

Payroll of any enterprise consists of several payment directions:

1. Basic salary fund– this is the “skeleton” of payments, that is, what the employee receives for his actual services, according to a certain condition specified in the contract; this also includes payment for downtime that is not related to the employee’s activities. Also, if at an enterprise part of the salary is paid in material resources (products or products), this is considered to be precisely this direction.
2. Additional salary fund– this includes various allowances provided for by the organization itself or the legislation of the Russian Federation (additional allowance for “harmfulness”, regional coefficient), this also includes payment for vacations, payment for business trips and sick leave.
3. Incentives, compensation, bonuses, which the organization gives to all employees.

We must also understand what is not included in the payroll, according to the law:

• One-time bonus per year;
• Dividend payment;
• Prize from a special fund of the organization;
• Loans and benefits provided to employees.

Watch a visual video of what the payroll consists of:

Calculation

In the organisation accounting department calculates payroll, however, if necessary and desired, a simple employee can find out how to calculate the payroll. In order to do this, you need:

• Have payslips for the calendar year– they spell out all the payments that the organization makes for all employees.
• Have time sheets– documents that are kept by the responsible person, and in which information is entered about all hours worked, missed, and overtime.
• Have staffing table, which presents all the information about employees, their rates, their pay per hour, as well as the hours they work.

Of course, the likelihood that an ordinary employee will be allowed to access all the papers is minimal, so you can use the following formulas:

Please note that in larger companies it may be appropriate dividing employees into groups according to their salaries.

This is much easier to do, because finding out the average salary of a business manager and a cleaner is not very practical. And this way you can add up the resulting values ​​and get a true picture.

Calculation of payroll in the estimate is carried out by most budgetary institutions; the accounting department is involved in drawing up estimates, but it is better for this to be done by a specialist estimator.

When estimating the wage fund, parameters such as hourly wages and production volumes are most often taken. Knowing these parameters, and also adding all allowances, payments, sick leave and travel allowances, the amount in the estimate is obtained.

At the same time, it is necessary to understand that taxes are not deducted in the estimate, which the employee himself pays from his income. That is, the payroll in the estimate is 13% more than the actual one.

Planning

No financial decisions in a company are made just like that, especially when millions are involved, every organization makes a plan, on the basis of which all payments to employees will be made.

Any enterprise has an “untouchable” amount of its funds, which is designed to pay wages. The payroll amount is determined per year, To do this, the number of employees is multiplied by the average monthly salary and multiplied by 12 months. The resulting figure determines how much money will be needed for payments.

Any enterprise is also designed for growth, for the fact that the volume of its productivity will increase, and if this happens, then the number of employees will increase, and therefore the amount of the salary will increase. That's why planning also includes forecasting growth rates, as well as an assessment of the possible associated costs.

The most productive planning method is extrapolation. This is planning, which is carried out in several stages:

1. The size of the payroll for the past year is analyzed;
2. Calculations are being made on how to reduce this figure, if possible;
3. An analysis of external factors that may affect the size of the fund is carried out;
4. The plan is submitted to management, who approves or finalizes it.

Of course, under ideal conditions this should be done planning Department, but if it is not there, then the financial department or accounting department can carry out the calculations.

Usage Analysis

This operation is directly related to the previous paragraph. Making a plan and paying wages is not everything. It is necessary to analyze how much the planned diverged from the actual.

The company has drawn up a payroll plan. This is a specific figure that was planned to be spent on paying workers. There are rare cases when the actual amount spent and the planned amount agree, and any discrepancy must be analyzed.

If the discrepancy occurs in favor of the company, then you can plan a smaller payroll for next year, if the planned funds were not enough, then you need to understand what contributed to this. Perhaps production rates have increased, more labor was needed, or a crisis has occurred.

If this was not predicted, then it is necessary to work with the planning department or accounting department so that everything is taken into account in the future.

In large companies, there may be a discrepancy between the plan and actual payments of several millions, and the task of the financial department is to make sure that there was always a way to pay salaries, despite force majeure.

Often, when analyzing, large manufacturers use not only their data, but also competitor data. All information necessary for this is open, so this analytics is legal and uncomplicated. And its advantage is that you can use the experience of other companies - both positive and negative.

Certificate of monthly payroll

Let's start with the question of why to take this certificate and who can request it. If a loan or loan is taken out, the bank may require you to provide this data in order to verify the citizen's solvency.

Employees of the Social Insurance Fund, the Pension Fund of the Russian Federation or the tax office may also need a certificate if they have any doubts about the organization's activities. In budgetary organizations this situation is quite common, but it concerns private enterprises less often.

If there is a need to obtain this certificate, then you need to contact the accounting department, where they will draw it up for you, then the chief accountant or the head of the enterprise signs the paper, and the organization’s seal must also be affixed.

The form of the certificate is regulated either by the enterprise(if the bank requests it), or by the requesting authority(FSS, tax and Pension Fund of Russia have their own forms for preparing this paper).

The certificate indicates who initiated it, who issues it, for what period it is, and also a table is printed there, with complete information about the payroll amount. If a future period is requested, then it is necessary to refer to the payroll planning data.

The procedure for obtaining this certificate is familiar, so its preparation does not take much time and is not energy-intensive.

Competent planning, analysis and distribution of payroll – the key to successful operation of the enterprise, because wages are among the constant and largest costs, and the orderly nature of their payments will save the company’s management from many problems and headaches.