Payment dakhliga celceliska: tusaalooyin wax ku ool ah

Si guud, kaas oo mushaarka xisaabiyaa celceliska ayaa la filayaa by Qodobka 139 ee Xeerka Shaqada ee Ruushka. Waxay bixisaa qayb xisaabinta nidaamka lacag bixinta qaarkood, noocyada kala duwan ee shaqada lacagta, oo ay ku jirto celceliska dakhliga maalin walba si loogu bixiyo fasaxa, safar ganacsi, iyo wixii la mid ah. D. Source of muhiimadda ay leedahay ma jirto. Ina keena aynu baari this topic si faahfaahsan.

Determination of mushaar celceliska

Waa maxay sababta waxaa laga yaabaa in aad u baahan tahay xisaabinta dakhliga celceliska ah ee shirkadu? Su'aashani waa oo xiiso badan. celceliska mushaharka waxaa lagu go'aamiyaa shaqaalaha mashaqo dhab qaatay si dhab ah in laba iyo tobankii bilood ee kalandarka ka hor muddada uu qof shaqaale ah oo mushahar dukaanka celceliska. By kalandarka ka mid ah muddada u dhaxaysa 1 ilaa 30 (31) tirada bishii gaar ah, loo dhan yahay, marka laga reebo February, halkaas oo muddo ku eg 1 ilaa 28 (29 bishii February ee sanadkii a boodid) tirada. Si taas oo lacagta la sameeyo at mushaharka celcelis ahaan, dhigay in Annex oo ka mid ah dhegyadii of xisaabinta celceliska mushaharka.

Determination of lacag maalmeedka iyo saacaddii celceliska

Si loo go'aamiyo celceliska mushaharka qofka shaqaalaha ah iyo xaddiga lacagta ku tiirsan si ay u helaan ay guushu ku shaqaalaha, waxaa lagu xisaabiyaa maalin iyo saacaddii lacagta celceliska (isticmaali tiradaasi dambe waa lagama maarmaan ay dhacdo in qof shaqaale ah ee koontada ee saacadaha shaqada ee total).

Si loo go'aamiyo kuwaas oo xuduudaheedu (celcelis ahaan dakhliga ku soo gala maalin kasta lacagta iyo celcelis ahaan dakhliga saacadoodba), waxaad u baahan tahay inaad ogaato:

• muddo xisaabinta iyo tirada maalmaha waxa ku jira ayaa la tixgeliyey ee go'aaminta mushaharka celcelis ahaan,
• caddadka lacag ah muddo dejinta waxaa xisaabta lagu darsadaa go'aaminta celceliska mushaharka.

Samaynta muddada biilka dheer

Waa maxay muddada biilka for kalkulas a siiyey?

Waxaa ku xusan in mudo lagu qiyaasey ka mid ah laba iyo toban bilood ka hor kalandarka bisha taas oo qofka shaqaalaha ah waa in ay helaan lacagaha mashaqo, ku xiran tahay mushaharka celcelis ahaan. Shirkadda wuxuu xaq u leeyahay in la dhiso wakhti kasta oo ah muddada biilka. Tusaale ahaan, 3, 9, ama xitaa 24 bilood, taas oo hor qaadi bixinta. mid ka mid ah ugu weyn ee waa xaqiiqda ah in muddo kale xisaabinta waa in noqonin mid horseeda in hoos u dhac in tiro in ay yihiin sabab u tahay qofka shaqaalaha ah (i.e., xumaatay of booskiisa marka loo eego muddada biilka laba iyo toban bilood).

In the case of go'aan in la beddelo mudada waa in la cayimay ka beddelka ku habboon ee booska uu ka bixinta shaqada ee mushaharka celcelis ahaan iyo heshiisyada shaqada.

La taaban karo Tusaale 1

Xisaabinta Tani waa fududahay in la fahmo in tusaalooyin wax ku ool ah. Aan niraahno shaqaale ka tirsan ganacsi weyn la faray oo safar ganacsi. Inta lagu guda jiro maalmahan safar uu mushahar celcelis ahaan. Haddii aynu ka fikirno departure of shaqaale ah ee sanadka socda, ka dibna:

• February - muddo xisaabinta laga bilaabo 1 February 31 January ee la soo dhaafay ee sanadkan, waayo,
• March - muddo xisaabinta ka March 1 ee la soo dhaafay February 28-29 ee sannadkan,
• April - muddo xisaabinta laga bilaabo Abriil 1, si March 31 ee sanadkan,
• May - muddo xisaabinta laga bilaabo 1 May 30 April ee la soo dhaafay ee sanadkan, waayo,
• June - waqtiga xisaab la 1 June ee la soo dhaafay 31 May ee sannadkan,
• July - muddo xisaabinta laga bilaabo 1 July 30 June ee la soo dhaafay ee sanadkan ka.

Markaas aad rabto in aad tirin tirada maalmaha muddada biilka, inta lagu guda jiro taas oo qofka shaqaalaha ah soo shaqeeyay. Fiicnayn, laakiin waa kala duwanaansho aad dhif u yahay imtixaanka dhamaystiran oo dhan maalmood oo shaqo muddada biilka. Markaasaa dhib ah ee tirinta ma dhici karto haddii xisaabinta celceliska mushaharka dakhliga fasax.

La taaban karo Tusaale 2

Tixgeli seenyo soo socda. Ururka ganacsiga aasaasay 5-maalin toddobaadkii shaqada, iyo afartan saac isbuucii 2-maalin ah (Sabti iyo Axad). shaqaalaha shirkadda ee November ee sannadkan waxaa loo diray tababar si loo hagaajiyo xirfadaha, celceliska mushaharka waqti isku mid ah ayaa lagu soo badbaadiyey. By muddada biilka codsan doonaa laba iyo toban bilood laga bilaabo November 1, waqtiga dhibtu iyo 31 October ee sanadkan.

Haddii aynu ka fikirno in muddo xisaabinta la soo shaqeeyay on jadwalka wax soo saarka, shaqaalaha ayaa si buuxda u maalin kasta, tirada shaqaalaha ay noqon doontaa 247 maalmood.

Halkan waxaa ku qoran tusaale ka mid ah aragtida. Guud ahaan, mid ka mid ahaa shaqaalaha shirkadda ee aan la shaqeeyo laba iyo toban bilood ka buuxa muddo xisaabinta. qofka shaqaalaha ah ka heli kartaa buka, tag on fasax, si aad u hesho qaar ka mid ah gargaarka shaqada, iyadoo la sii mushaharka celcelis ahaan, iyo wixii la mid ah. muddooyinka Kuwan waxaa laga saaray xisaabinta. Ay ka mid yihiin xisaabinta xaddiga lug aan shaqaale ku qoran maalmahan. Hoos waxaa ku qoran liis ay ku qoran xilliyada in laga reebaa xisaabinta:

1. dakhliga celceliska ah ee shaqaalaha la badbaadiyey by sharciga Ruush (tusaale ahaan, qofka shaqaalaha ah wuxuu ahaa safar ganacsi, fasaxa sanadlaha oo mushahar, ama uu u soo diray, waayo, tababarka, iwm). Ka reeban waqti of naas-nuujinta, kaas oo bixiya Qodobka 258 ee xeerka shaqada, sida ay ku lug leeyihiin xisaabinta, iyo sidoo kale lacagta Boondhiga iyaga u.
2. Shaqaalaha helaan dheefaha oo xidhiidh la leh naafanimada ku meel gaar ah ama lacagta hooyada iyo uurka, laakiin ma uusan shaqayn kiiskan, ie. E. Ma tixgeliyo celceliska mushaharka bixinta ee isbitaalka.
3. Shaqaaluhu ma Jirtay in Koox ka in weerarka, laakiin sababta oo ah ma aysan awoodin in ay gutaan waajibaadkooda.
4. Shaqaalaha waxaa la siiyey fasax dheeraad ah bixiyo daryeelka ilmo naafo ah oo naafo ahaa ilaa caruurnimadii.
5. Xaaladaha kale, marka qofka shaqaalaha ah ayaa la sii daayay ka shaqada ay dhacdo in lacagta qayb ahaan ama buuxa ama iyada oo aan waxa ay (tusaale ahaan, marka qof shaqaale ah oo qaatay fasax uu kharash u gaar ah) in sharciga Ruushka.

Sidee bixinta tirin on ciidaha iyo maalmaha fasaxa?

Holiday ama maalmaha fasaxa, ku qaatay shaqaalaha waa in la tixgeliyo marka la xisaabinayo lacagta total si ee mushaharka celcelis ahaan. Si aad uga dhigto cad, waxaanu ku sharixi tusaale kale.

La taaban karo Tusaale 3

In shirkad ganacsi oo la aasaasay muddo 5 maalmood toddobaadkii shaqada, iyo afartan saac isbuucii 2-maalin ah (Sabti iyo Axad). shaqaale ka tirsan shirkadda in December ee sannadkan, ayaa loo diray hawlgal adeeg. By muddada biilka codsan doonaa laba iyo toban bilood, laga bilaabo December 1, waqtiga dhibtu iyo ilaa 30 November ee sanadkan.

Si loo go'aamiyo celceliska mushaharka oo ka mid ah 37 maalmood shaqaalaha iyo ka horjoogsanaya in mashaqo waayo lacagahan. Iyadoo la raacayo, ee 213 dhammayn galaan doonaa maalmood ee muddada biilasha (250-37).

dakhliga ku soo gala celcelis ahaan inta lagu jiro lacagta fasaxa

Mararka ay dhacdo in qofka shaqaalaha ah uu helo shaqo ee muddo xisaabinta. Taas macnaheedu waa in waqti xisaabiye waa in loo ogaado xisaabinta lacag bixinta ee mushaharka celcelis ahaan, waxa uu ma soo shaqeeyay in muddo ah ee shirkadda oo ah, waxaad tidhaahdaan, 12 bilood. Xisaabinta ee celceliska mushaharka xaaladaha oo aan ku lug fasax bixinta, Regulation ah aan la heli karin, laakiin sababta oo ah shirkadda u qeexi karaan heshiiska shaqada ee qofka shaqaalaha ah ama meel uu mushahar ah. Xaaladdan oo kale, waxaa lagu dari karaa wakhtiga muddada biilka ah 1 maalin oo ah ninka iyo in maalinta ugu dambeysa ee bisha la soo dhaafay bixinta mushaharka celcelis ahaan.

La taaban karo Tusaale 4

Ururku waxa uu aasaasay 5-maalin iyo afartan saac toddobaadkii shaqada iyo 2-maalin isbuucii ah (Sabti iyo Axad). shaqaale ka tirsan shirkadda in December ee sannadkan, ayaa loo diray hawlgal adeeg. At adeega, oo uu ku qaatay on 22 August ee sanadkan. muddo dejinta waa waqtiga u dhexeeya 21 August iyo November 30 sanadkaan.

Payment muddada dejinta

In la ixtiraamo lacagta in lagu daro xisaabinta si loo ogaado mushahar ee mushaharka celcelis ahaan, bixinta wadarta abuurayaa article 139 ee xeerka shaqada. Tani sharci for xisaabinta dakhliga celceliska tixgelinayo oo dhan bixisaa lacag bixinta ee nidaamka lacag bixinta ah. Tani Code of Practice qeexan yihiin qodobada cutubka 2. Sayidka, xisaabiye xisaabinta dakhliga waa in ay tixgelisaa waxyaabaha soo socda:

1. Mushaharka (nooc jiraan mashaqo ku saabsan mushaaraadka waqtiga waxaa la xisaabiyo, waayo shaqada la fuliyay by gabal-heerka, marka loo eego boqolkiiba dakhliga ama Guddiga).
2. God lagu eedeeyay (lacag-bixinta ee mushaharka celcelis ahaan loo arko). Inkastoo sababta ay tani u dhacaya, qaar ka mid ah aan la fahmi karin.
3. Gunooyin iyo gunnooyinka in mushaarka iyo heerka mushaharka ee xirfad, sano ee adeeg, classiness, horyaalka tacliimeed, heerka tacliinta, xogta uu ka samaysan yahay gobolka shaqada. aqoon qarsoon oo afafka qalaad, isku darka ah ee xafiisyada ama xirfadaha, koox ka mid ah maamulka, sii kordhaya baaxadda shaqada, ballaarinta meelaha adeega, iyo kuwa kale.
4. Lacagaha ay ku xiran tahay xaaladda shaqada sida kuwa waxaa sababa sharciyeynta gobolka mushaharka boqolkiiba ka mid ah gunnooyinka in mushaarka iyo horgalaha bixinta sare ee shaqada adag, iyo sidoo kale shaqada leh khatar iyo waxyeelo, iyo xaaladaha kale ee gaarka ah ee shaqada gelinba habeenkii shaqeeyo ciidaha dadweynaha iyo maalmaha fasaxa, saacadaha dheeraadka ah (ee xadka ugu badan ee 120 saacadood sannadkii, iyo sidoo kale on top waxaa ka mid ah).
5. Abaal-marinnada iyo gunooyinka, kaas oo bixiya for nidaamka lacag bixinta shaqada (qaar ka mid ah abaal-marinno iyo xisaabaadka ee gaarka ah).
6. Noocyada kale ee lacagaha la xiriira mushaarka iyo sida loo isticmaalo ee shirkadda (halkan waxaa ka mid ah lacagaha dhiirrigelin iyo xiiso).

Lacagaha in aan la tirin ee dakhliga ku soo gala celcelis ahaan

Waxaa hore loo tilmaamay in lacagta qaar ka mid ah aan la tixgeliyo marka la xisaabinayo bixinta mushaharka celcelis ahaan, sida, runtii, iyo wakhtiga ay accrual. Tusaale ahaan:

• celceliska mushaharka qofka shaqaalaha ah lagu kaydiyaa by sharciyada (marka ay tababarka sanadlaha ah ama fasaxa, safar ganacsi, iwm);
• lacag bixinta ka maqnaa sababo la xiriira shirkadda ama loo-shaqeeyaha sababo madax banaan oo shaqaale ama loo-shaqeeyaha;
• lacagta daryeelka todobaadkan dadka naafada ah tan iyo caruurnimada iyo carruurta naafada ah.

Waxaa lagu soo gabagabeeyey karaa in xisaabinta ku jira oo dhan lacagta in ay ku xiran tahay magdhowga shaqaalaha. Lacagta aan la xiriira oo aan mushahar, waa in aan lagu dari. Tusaale ahaan, waxaa ka mid ah kaalmo dhaqaale, lacagaha kala duwan ee bulshada (bixinta biilasha, madadaalada, daaweynta, nafaqada, waxbarashada, safarka, iwm), xaddiga amaahda in lagu siiyo shaqaalaha, faa'iidooyin in milkiilayaasha mashaqo shirkadaha, dulsaarka amaahda, kuwaas oo la helay ka shaqaalaha, mushaharka ku socota xubnaha guddiga kormeerka ama gudiga maamulka iyo wixii la mid ah. Intaa waxaa dheer, waxa uu siiyaa heshiiska shaqada bulshada. lacagta ama ma, ma ahan.

La taaban karo Tusaale 5

Ka fiirso sida ay waxaa lagu fulin doonaa in 1C ah: bixinta xisbiga SF ee mushaharka celcelis ahaan in safarka.

In shirkadaha waaweyn ku adkeeyey todobaadkii shaqada 5-maalin, iyo afartan saac isbuucii 2-maalin ah (Sabti iyo Axad). Dhammaan shaqaalaha ka mid ah shirkadda ee December ee sannadkan, ayaa loo diray hawlgal adeeg. By muddada biilka codsan doonaa laba iyo toban bilood, tusaale ahaan waqtiga, laga soo bilaabo December 1, waqtiga dhibtu iyo ilaa 30 November ee sanadkan. Muddadan, shaqaale ka helay lacag 472400 rubles, oo ay ku jiraan:

403 kun. Xoq. - wadarta guud ee mushaharka (mushaar);

24 kun. Xoq. - dulsaar waayo, isku darka ee xirfadda;

3 kun. Xoq. - lacag bixinta shaqada on maalmaha fasaxa iyo ciidaha,

12 kun. Xoq. - kaalmada maaliyadda;

3 kun. Xoq. - hadiyad lacag caddaan ah,

22 kun. Xoq. - iibinta ee fasaxa sanadlaha oo mushahar;

5.4 mareegtan. Rug. - safarka (mushahar celcelis ahaan safarka iyo bedidda).

Safarka, kaalmo dhaqaale, iyo lacag hadiyad fasaxa waxaa laga saaray xaddiga lacagta, tiriyaa xisaabinta ee mushaharka celcelis ahaan. Markaas xisaabiye waa in ay tixgelisaa size ee bixinta:

472.400 - 12,000 - 3,000 - 22,000 - 5,400 = 430,000 rubles.

In xisaabinta celceliska mushaharka iyo lacagta dheeraad ah, iyada oo in ilaa size xisaabiye aan la tixgeliyo, xataa haddii ay ku qeexan heshiiska shaqada ama codsiga ah ee lacagta, oo sida caadiga ah waa in shirkadda. Maskaxda ku hay in waqtiga ku haboon marka shaqaalaha xajisto celceliska mushaharka iyo lacagta laga saaray muddo xisaabinta. Iyadoo la raacayo, this lacag dheeraad ah hoos qeexitaankan. At 1C macalin mushaharka celcelis ahaan waxaa loo xisaabiyaa arrin fudud.

Xisaabinta lacagta la leeyahay qofka shaqaalaha ah, iyo celcelis ahaan dakhliga ku soo gala maalin kasta

Si loo go'aamiyo caddadka lacag maalmood ah shaqaalaha hayn doonaa celceliska mushaharka loo xisaabiyaa celceliska dakhliga ay maalin kasta. Reebban waxaa ka mid ah oo kaliya shaqaalaha kuwa (celcelis ahaan dakhliga saacadiiba waxaa lagu qeexaa xaggooda) kaas oo aad leedahay qoraallada saacadaha shaqada ee guud ahaan.

La taaban karo Tusaale 6

Ururka ganacsiga aasaasay 5-maalin toddobaadkii shaqada, iyo afartan saac isbuucii 2-maalin ah (Sabti iyo Axad). shaqaale ka tirsan shirkadda in December ee sannadkan, ayaa loo diray hawlgal hawshii ilaa 7 maalmood. By muddada biilka codsan doonaa laba iyo toban bilood, tusaale ahaan waqtiga, laga soo bilaabo December 1, waqtiga dhibtu iyo ilaa 30 November ee sanadkan. mushaarka shaqaalaha la aasaasay of 30,000 rubles bil ah.

Dakhliga Pertova celcelis ahaan maalin kasta ay noqon doontaa:

338 990 rubles: 231 maalmood = 1467 rubles / maalintii.

Shaqaalaha 7 maalmood gudahood ah waa in la qiimeeyo lacagta celceliska mushaharka (safarka bixisay sidaas):

1467 rubles / maalintii × 7 maalmood = 10 269 rubles.

Xisaabinta lacagta la leeyahay qofka shaqaalaha ah, iyo celcelis ahaan dakhliga saacadoodba

Shaqaalaha, kaas oo waqti shaqo ee lacagta xisaabiyaa celceliska dakhliga saacadoodba muddo bixinta waagaas kuwii, celceliska mushaharka kaas oo lagu kaydiyo. Celceliska saacadeed iyo celcelis ahaan dakhliga ku soo gala maalin kasta waxa loo xisaabinayaa si la mid ah, laakiin haddii celcelis ahaan maalin kasta waa la tixgeliyaa kaliya tirada maalmaha, markaas celcelis ahaan saacadiiba - tirada dhabta ah ee saacadaha shaqaalaha shaqeeyay.

La taaban karo Tusaale 7

The shirkadaha waawayn ku adkeeyey todobaadkii 5 maalmood shaqo ah, iyo afartan saac isbuucii 2-maalin ah (Sabti iyo Axad). shaqaale ka tirsan shirkadda waxa loo diray adeeg ah in adeegga 7 maalmood ee December (sida ku qoran jadwalka 56 saacadood). By muddada biilka codsan doonaa laba iyo toban bilood laga bilaabo 1-dii bishii December ee la soo dhaafay iyo ilaa 30-kii November ee sanadkan. Waayo, shaqaalaha dhigay heerka canshuur ah 180 rubles / saac iyo account of time ka shaqeeya soo koobay. Dakhliga shaqaalaha saacadlaha ah noqon doona;

341 820 rubles: 1843 h = 185 rubles / saacaddii

Waa in uu la qiimeeyo at lacagta celceliska mushaharka, (waayo, safar ganacsi waxaa sidoo kale loo arkaa wakhti shaqeeya):

185 rubles / h × 56 h = 10 360 rubles

Waayo-pieceworkers shaqada dakhliga celceliska inta lagu jiro waqtiga shaqada ka diiwaan gashan lacagta loo xisaabiyaa sida sidan. In xisaabinta lacag bixinta waa qayb ka dhan qaado waxaa ka mid ahaa in la xisaabinayo, oo aynu kor ku soo bandhigay, oo run ahaantii ka shaqeeyay waqti pieceworkers.