The planned wage fund of employees of enterprises is calculated in the process of drawing up production plans, sales plans and is laid down in the budget for future expenses. Its value characterizes the costs of the enterprise for personnel salaries. You can find the planned payroll using the data of the organization's local regulatory documents.
Instructions
Step 1
Calculate the planned staff salary using the data of the staffing table of the enterprise and the amount of working time in the upcoming period. Multiply the planned number of time workers by the number of working hours in the period and by their rates.
Step 2
Calculate the wage fund for employees by monthly official salaries by multiplying the number of employees by the number of months in the planning period and by their monthly official salaries.
Step 3
Include bonuses for the achievement of established indicators in the wage fund for workers. Calculate the additional payments related to the performance of labor functions, which are provided for by the staffing table, the Regulations on Remuneration and other local regulations, for example, for combining professions, for working at night, etc. Provide additional payments for some categories of employees under the current labor legislation, for example, teenage workers under the age of eighteen years due to the reduction in the duration of the shift by 1 hour.
Step 4
Determine the actual quantities of work in the planning period using the data of the production program. Multiply them by the corresponding piece rates for each type of work. Adding their total amount, you will find the planned wage fund for pieceworkers. If the company provides for piece-bonus wages, add the established percentage of bonuses for the fulfillment of all the stipulated indicators.
Step 5
Find the planned headcount of executives and employees according to the staffing table and calculate the payroll based on their official salaries and the number of months in the planning period. Do not forget to include allowances for seniority, for work in remote and northern areas and regional coefficients, if they are provided for by the Regulations on Remuneration.
Step 6
If the payment of bonuses for these categories of personnel is provided from the salary fund, and not from the material incentive fund, calculate its amount at a specified percentage.
Step 7
Calculate the total planned wage fund for the personnel of the enterprise by adding the sum of wage funds for workers, managers and employees.
