How to correctly calculate salary based on salary for less than a full month? The procedure for calculating and calculating wages, examples and formula.

Instructions

Salary for one day is calculated by dividing the employee's salary by 12 and then by 29.4 (the average number of days in one month). Accordingly, to get started you need an annual salary fee, not forgetting that she could change - after passing a probationary period or being promoted.

It is worth remembering that when calculating wages for one day you need to proceed only from what is considered the employee’s salary. For example, one-time bonuses or additional payments for food are not taken into account. If an employee earns 50,000 per month, but 7,000 of them are considered an additional payment for food, then, accordingly, 43,000 rubles are needed for the calculation.

When calculating daily earnings, it is necessary to exclude the time (and the amounts accrued for it) when:
1. The employee received benefits for temporary disability, pregnancy and childbirth.
2. The employee was given additional days off to care for disabled children.
3. the employee did not work due to the fault of the employer or due to circumstances beyond the control of himself or the employer.
4. the employee was released completely or partially from work (with or without salary retention).

If you need an average for one day work to pay for a month not fully worked, the average amount for one month is considered day work in a given month. To do this, divide the salary amount by the number of working days in a given billing month. The result is the average daily wage for a given month.

Sources:

• daily salary calculation

In order to motivate staff, an organization usually provides financial incentives in the form of bonuses, which can be monthly, quarterly or per annum. The bonus, which is paid once a year, is called the thirteenth bonus and is given to those employees who have worked a full calendar year at the enterprise.

You will need

• internal regulations approved by the manager and information about employees.

Instructions

The management of many companies has been successfully paying annual prize and actively introduces other incentives, which has a positive impact on the company's performance.

The bonus system is developed directly at the enterprise and includes bonus periods, bonus indicators, the amount and basis of the bonus, as well as persons. The amount of the bonus can be calculated based on annual salary or length of service. By paying remuneration, the employer knows that each employee is important to him in the organization’s activities and thereby reduces staff turnover.

After developing an internal regulation in which the bonus system should be included, it must be agreed upon with representatives of the enterprise’s employees’ body, if there is one, and only then submitted for approval to the manager. To prize, you need to know what bonus system is in effect at this enterprise.

For example, an employee of an enterprise has worked for 1 year, his monthly salary is 5 thousand rubles, and his annual income is 60 thousand rubles. That is, you need to multiply the salary amount by 12 months. The annual bonus is calculated as a percentage; it can be 5% or 10%, depending on the rules established by management. If the bonus is 10% of the annual salary, then you need to divide 60 thousand by 100 and multiply by 10. The bonus amount for this employee will be 6 thousand rubles.

The bonus can be calculated based on length of service and salary. For example, an employee has worked for 3 years. According to the internal regulations of the enterprise, material remuneration for an employee who has worked for 3 years is 2 salaries. In this case, the annual bonus will be double the amount of income for 1 month worked.

The basis for paying a bonus is an order from the head of the enterprise; it can be issued for each individual employee, or for several employees at once. The order must indicate: the amount of the bonus, the reason for payment, the basis and personal data, including full name, position, personnel number and structural unit.

note

Sometimes an employer may apply disciplinary sanctions for violating the work regime by reducing or not paying a bonus to the offending employee.

Helpful advice

When choosing the circle of employees who are entitled to a bonus, it is necessary to take into account that applicants must have an impact on the achievement of financial results by the enterprise.

Payment for work on weekends, as well as for all-Russian non-working holidays, is made in accordance with Article No. 153 of the Labor Code of the Russian Federation. To make calculations, you need to calculate the average wage for one day or one hour of work in the billing period.

You will need

• - calculator;
• - time sheet;
• - Program "1C:Enterprise".

Instructions

You can hire employees to work on weekends or non-working holidays only with the written consent of employees; or without consent, due to emergency situations at work or in the country. Emergency situations include accidents, production needs, emergencies, martial law in the country, and elimination of natural disasters.

To calculate pay for work on a weekend or national holiday for employees receiving a salary, divide the salary by the number of working hours in the billing period. You will receive the cost of one hour of work in the accounting month. Multiply the resulting figure by the number of hours worked on weekends or holidays and multiply by 2.

If the employee receives a salary at the tariff rate, multiply this figure by the number of hours worked on weekends and holidays and multiply by 2.

To pay for weekends or national holidays for employees working on production basis, calculate the average daily wage for three months. To do this, add up all the amounts earned in the billing period, divide by the number of working hours in a given period or by the number of working days. This will give you the average daily or average hourly cost of one hour of work. Multiply this figure by the number of working hours or days worked on weekends or holidays and by 2.

All amounts earned are considered the employee’s income and therefore are subject to taxation, that is, an income tax of 13% must be calculated from them.

If an employee expresses a desire to receive additional days of rest instead of double pay for work on weekends and holidays, then pay for all work at a single rate.

Tip 6: How to calculate temporary disability benefits in 2019

Temporary disability benefits are most often referred to as “sick leave” and provide payment for the days during which the employee was undergoing treatment. This period must be paid, despite the employee’s absence from the workplace.

Compare the amount of the daily allowance with its maximum possible value. If the daily benefit calculated by you does not exceed the maximum amount, the sick leave benefit must be paid in accordance with the daily average.

Calculate the full amount of the benefit paid by multiplying the amount of the daily benefit by the number of calendar days during which the employee will undergo inpatient or home treatment. To determine the duration of the maximum period for which the employer pays, refer to the sixth and tenth articles of the Federal Law number 255. Please note that the calculation of temporary disability benefits must be made only if the employee has sick leave. Be sure to request it when the payment period arrives and make sure it is filled out correctly.

What payments are due to an employee who goes on vacation?

According to the Labor Law, all employees have the right to annual paid leave of 28 calendar days. When calculating vacation pay, a special scheme is used, which is useful not only for the accountant, but also for the interested party - the employee. The calculation is based on the average daily earnings for the billing period for which vacation pay is calculated - 12 months, if the employee worked at the enterprise during this period. The resulting amount is divided by the average monthly number of calendar days per year - this indicator is taken as a number equal to 29.4.

However, in the case where the employee did not have time to work at the enterprise for the whole year, vacation pay is calculated according to a different scheme. In this case, the number of months worked should be multiplied by 29.4 and added working days in months not fully worked. Accrued wages should be divided by this number. The resulting amount is the average daily earnings. Then the resulting amount should be multiplied by the number of vacation days. The result should be the amount of vacation payments, from which the accountant is required to withhold income tax of 13%. The remaining amount must be given to the employee on the first day of vacation.

How to calculate bonuses when calculating vacation pay

Bonuses are also paid from the Payroll Fund and must be included in the calculation of vacation accruals. However, it is carried out according to a different scheme than the calculation of average daily earnings and is also calculated separately. The fact is that there are several types of bonuses: monthly, quarterly and annual. They participate in the calculation of vacation pay only if the bonus period coincides with the calculation period.

If these periods partially coincide, the accountant must take into account bonuses in proportion to the time worked by the employee in the billing period. In this case, not the entire bonus is taken into account, but only that part of it that will correspond to the number of hours worked in the billing period. Incentives paid in a fixed amount are also taken into account in accordance with. The annual bonus is taken into account only if the period of its payment coincides with the billing period; otherwise, it is transferred to the next billing period.

In the calculation of vacation payments, only those bonuses are taken that are provided for by the regulations on the remuneration of employees of the organization and are taken into account in the expenses of the enterprise in the payroll. One-time bonuses paid from third-party sources are not taken into account when calculating vacation pay. Such payments may include an incentive bonus paid for exceeding the plan, various developments, etc. The calculated amount is added to the principal amount of vacation pay and NLFL is withheld from the entire accrual amount.

There are many online services that allow an employee to calculate the expected amount of vacation payments and understand how much he can expect when going on vacation.

Today, payment of wages is the direct responsibility of the employer. Evasion from it is punishable quite severely - in some cases even criminal punishment.

You should also follow the rules for calculating wages. This point is covered in detail in the current legislation. At the same time, violating it is also not permissible.

The fundamental legal document in this case is the Labor Code of the Russian Federation in the latest edition.

Most often, various kinds of difficulties, errors and overlaps arise when it is necessary to calculate wages for a part-time working month.

General points

Today, payment is usually made for one full working month. But situations often arise when an employee, for some reason, does not fully work.

In this case, it will be necessary to carry out calculations based on the average wage for one working day and unit of time. In this case, you will need to take into account a large number of different nuances.

Before you begin calculating wages for an incomplete month, it will be necessary to deal with the following issues:

• fundamental points;
• calculation procedure;
• normative base.

What you need to know

The current labor legislation establishes that the total length of the work week should not exceed 40 hours. This moment is reflected.

But it is also possible that an employee can work less than this amount of time on completely legal grounds.

This is possible in the following cases:

• going on vacation;
• disease;
• the job placement did not take place at the beginning of the month, but at its middle and end.

Also, if there is a preliminary agreement with the employer, the employee can perform his duties for a period of time less specified in the law.

For example, 3-4 days a week, not 5, or 6-7 hours a day, not 8. The very fact of working on a part-time schedule must be documented - , .

When making calculations, it will be necessary to refer to it. In some cases, situations arise when, for some reason, the monthly salary is less than the minimum wage.

Or the company owes its employee nothing at all. In this case, there is no need to make additional payment.

Since there is no reason for this. This moment is reflected in.

According to this regulatory document, the salary cannot be less than the minimum wage established in the region only if the employee has fully worked all the allotted time for the month.

Video: salary (definitions)

At the same time, if for some reason the monthly norm was not met on time, then there are grounds for calculating wages less than the minimum wage - this will not constitute a violation. It is only important that the initial salary be more than the minimum established by law.

Basic calculation procedure

Today, the procedure for calculating the salary for one incomplete calendar month can be implemented in two different ways:

• wages are accepted in proportion to the number of days actually worked during the billing month - the total number of days is replaced by the average monthly number of calendar days (for 2019 it is 29.4).

The choice of any particular method is carried out taking into account a large number of different nuances. But it should be remembered that the first is more profitable for the employer than the second.

Most often, the calculation procedure is determined in advance in the internal documents of the organization. The second method of calculating wages for an incomplete month is usually used in enterprises where employees work by weeks or months.

Normative base

In order to avoid various types of errors when calculating wages, it is imperative to study in detail the legislation in force in the Russian Federation.

The most important regulatory documents include the following articles of the Labor Code of the Russian Federation:

It should also be taken into account that the procedure for calculating wages, both for a full and partial month, may differ depending on the position held and the work performed.

The situation is similar with the remuneration of the director and other senior managers.

How to calculate salary for an incomplete month worked

The procedure for calculating wages is quite simple, since all the most important points are reflected directly in the Labor Code of the Russian Federation and other regulatory documents.

You should first understand the following important questions:

• the salary formula used;
• if on holidays;
• calculation example.

Applicable salary formula

Most often, when calculating wages for an incomplete month, the salary calculation formula is used.

The salary for a full month must be divided by the number of working days in a particular working month. Thus, it will be possible to receive the amount due to the employee for one day worked.

In the future, it will be necessary to simply multiply the value obtained as a result of division by the total number of working days actually worked.

A salaried employee works for less than a full month - how to calculate his salary if it was retained during his absence? In this case, it will be necessary to use a slightly different approach.

The calculation procedure for time already worked is standard and is not subject to any changes.

At the same time, the average wage is calculated for each unworked day. Its size is calculated by taking into account the last 12 months of the entire previous period.

This period includes the following:

• various types of business trips;
• days of absence from work due to illness - confirmed by a certificate of incapacity for work;
• strikes (however, the employee himself should not participate in them).

If there are incomplete months of work in a period, the following formula is used:

Where N is the total number of fully worked months;
D – number of days of the month that were not fully worked;
P – total number of days fully worked.

If happy holidays

It must be remembered that the amount of wages of an employee whose monthly salary is established in no way depends on the total number of non-working days in the month - holidays.

This point is reflected in the Russian Federation. Simply put, regardless of whether there are holidays that fall on working days or not, the employee’s income does not decrease.

That is why when an employee has worked all the working days of the month, he is paid his full salary.

If a month in which there are non-working holidays was not fully worked out for some reason, recalculation is carried out in a standard way using the usual formulas.

In this case, holidays are not taken into account - as non-working days. Calculations must be carried out taking into account the salary.

Calculation example

To avoid various kinds of errors and omissions in the process of calculating wages when the month is not fully worked, it is best to familiarize yourself with similar calculation examples in advance.

Example 1

Mechanic Ivanov Ivan Ivanovich was hired on 10/09/15. His salary according to the employment contract was 24 thousand rubles. The workweek schedule was five days.

At the same time, there are 22 working days in the billing month. Ivanov worked only 17. The calculation will be carried out as follows:

The salary for a period of time not fully worked is 18.5 thousand rubles.

Example 2

Engineer Ivan Petrovich Popov used 14 days of his annual leave from 10/16/15 to 11/29/15. At the same time, he worked the rest of the month in full in the regime established by the labor code.

The hiring was carried out on September 16, 2014, the salary is 20 thousand rubles. The period was fully worked out - there was no sick leave or vacation for various reasons. Payments for September 2019 amount to 10.4 thousand rubles.

Average daily earnings for calculating vacation pay:

Amount of vacation pay for 14 days:

Fully all accruals for the billing month:

20.4 thousand rubles

How to calculate the amount in 1C

Almost all organizations today have switched to an automated accounting system from 1C.

To calculate wages for an incomplete month in this software environment, you will need to perform the following steps:

• form;
• design ;
• carry out payroll calculations;
• generate a calculation at .

Ultimately, if the data is entered correctly, the output will be a finished result. But it should be remembered that some versions of 1C programs do not support automatic calculation of wages for less than a full month.

In this case, you will need to enter the relevant data manually.

Today, the procedure for calculating wages for an incompletely worked month has many different features. You should definitely familiarize yourself with them in advance.

Almost always, in job vacancies, instead of the salary that the employee will actually receive, the salary is indicated. And in this case, the employee may have questions about how much he will ultimately be given and how to calculate his salary. At the same time, many do not even know that salary and salary are not the same thing. We will explain how salary is calculated based on salary - you will need a calculator.

You entered a greater number of working days than there were in the 2018 billing month. Please check the correct quantity.
Note! Our calculator does not calculate payment for overtime.

Labor legislation defines salary and wages ( Art. 129 Labor Code of the Russian Federation):

• salary- a fixed amount of remuneration for an employee for a calendar month, excluding compensation, incentives and social payments;
• incentive payments- additional payments and incentive allowances (bonuses and incentive payments);
• compensation payments- additional payments and allowances of a compensatory nature (for work in special climatic conditions or in special conditions and other payments);
• wage- remuneration for work, which consists of salary, taking into account compensation and incentive payments. In colloquial speech the concept of “dirty salary”, or gross salary is used;
• take-home salary- the amount of wages to be paid to the employee, or accrued wages minus personal income tax. In colloquial speech it is sometimes called “net payment”, or net salary.

Pay systems

The organization independently develops a system of financial motivation for employees. At the same time, different payment systems are established for different categories of employees. The main remuneration systems are:

• official salary;

The amount of salary payments depends on the position held. This system is used to reward specialists with a wide range of work (director, lawyer, engineer, accountant, etc.).

Remuneration at the tariff rate is established as the amount of remuneration for fulfilling the norm. This method is used mainly for temporary workers and piece workers (turner, builder, combine operator, etc.).

Deadlines for calculation and payment of wages

The payment date is set in one of the following documents:, or an employment contract. Salaries are paid at least every half month ( Art. 136 Labor Code of the Russian Federation). The final payment for the month is made no later than the 15th.

In practice, the payment period is set in the following order:

• - from the 16th to the 30th (31st) day of the current month;
• The final payment for the month is from the 1st to the 15th of the next month.

If the payment day coincides with a weekend or non-working holiday, the payment is made on the eve of this day ( Art. 136 Labor Code of the Russian Federation).

In the Letter of the Ministry of Labor of Russia dated 08/05/2013 No. 14-4-1702, when considering the issue of determining the amount of the advance, it was explained that the Labor Code of the Russian Federation does not regulate the size of the advance. However, in Letter No. 14-1/B-725 dated August 10, 2017, the department recalled that.

In practice, the following methods of calculating the advance are used:

1. Proportional to time worked.
2. As a percentage of salary.
3. In a fixed amount.

The organization chooses the most convenient payment methods and terms for itself.

How to calculate salary based on salary

The amount of wages per month, based on the salary, is determined as follows.

Salary calculation based on salary, formula:

ZP=O/Dm*Od,
Where:

ZP - monthly salary (gross);
О - official salary according to the staffing table or employment contract;
Dm - number of days in a month;
Od - days actually worked in a month.

When the amount of wages is known, we determine the amount of personal income tax:

Personal income tax = salary * 13%,

Where:

ZP - accrued wages for the month;
13% - personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of article 224 of the Tax Code of the Russian Federation).

Let's determine the amount of wages “on hand” (Net).

Net=ZP-NDFL

Net - the amount of wages that will be paid to the employee for the month worked.

Number of working days

The number of days worked in a month is determined by the working time sheet. Working hours should not exceed 40 hours per week ( Art. 91 Labor Code of the Russian Federation).

If an employee has worked for a month, without absences or business trips, payment is made according to salary.

If you work for less than a month, you need to look into it in more detail. For example: hiring or dismissal in the middle of the month. Payment is made based on the actual days worked in the month.

Average earnings

When on a business trip, during layoffs, and in other cases provided for Art. 139 Labor Code of the Russian Federation, payment is based on average earnings.

The calculation of average wages is determined by the formula:

SZP=(ZP+SV)/D,

Where:

SWP - average salary;
Salary - actual accrued salary for the 12 months preceding the moment of payment;
SV - accrued incentive payments provided for by the remuneration system for the period, with the exception of amounts of financial assistance;
D - the number of days actually worked in the 12 months preceding the date of payment.

One average salary is not included in another, i.e. When calculating average earnings, the time during which the employee maintained average earnings in accordance with the legislation of the Russian Federation is excluded from the calculation period.

Documents reflecting the calculation, accrual and payment of wages

When an employee is hired, a document is drawn up. The order is issued in any form or using forms No. T-1 or T-1a.

The employee's official salary is indicated in the employment contract and/or (Form No. T-3).

To calculate wages and record actual time worked, the following forms are used:

• (form No. T-12);
• (Form No. T-13).

It is used to fill out timesheets by HR employees.

The following forms are used to document payroll calculations:

• payroll statement, form T-49;
• pay slip, form T-51;
• payroll, form T-53.

Accounting and registration of payrolls for payments made to employees of the organization is reflected in the payroll register (form No. T-53a).

When paying wages, the employer is obliged to notify each employee in writing about the amount of wages ( Art. 136 Labor Code of the Russian Federation and Letter dated March 18, 2010 No. 739-6-1).

The approved unified forms do not contain the form. The organization has the right to independently develop the form. An approximate form, as well as an order for its approval, can be downloaded at the end of the article.

When an employee is dismissed, a document is drawn up. The order is issued in any form or the unified form No. T-8 is used.

Salary is the remuneration that a company's employee receives in exchange for his work. Article 57 of the Labor Code of the Russian Federation states that the amount of remuneration and the method of its formation are necessary conditions of the employment contract.

When calculating wages, the remuneration procedure established at the enterprise is taken into account, as well as additional incentives and compensation. They can be established by law, for example, compensation for work in hazardous working conditions, or accepted by the organization independently (additional payments for length of service, bonuses for meeting financial indicators, etc.). Also, the calculation takes into account various penalties, deductions from salaries, etc.

Monthly earnings cannot be lower than the minimum wage.

Existing number systems

Meet two calculation systems salary:

1. Time-based. In this case, the calculation takes into account the days or hours actually worked by the employee in the month and his salary (tariff rate). The monthly official salary is set for the employee according to the staffing table. Typically, this form of remuneration is available to specialists and managers. The tariff rate can be hourly or daily. In addition to the simple form, there is a time-based bonus payment. In addition to the basic salary, a bonus is paid. The amount of the bonus is indicated in labor or collective agreements or other regulatory documents and is a certain percentage of the salary (tariff rate).
2. Piecework. It is designed to increase worker productivity and is typically used in the manufacturing sector. There are several varieties of this system:
   • Straight. In this case, monetary remuneration is determined based on the quantity of products produced and piece rates per unit of production. Piece rates are developed by the organization, based on production standards and established hourly rates;
   • Piece-bonus ;
   • Piece-progressive . Prices increase when production exceeds the established standard;
   • Indirect . It is calculated as follows: the salary of one category of employees, usually service personnel, depends on the amount of remuneration for workers in the main production.

The main document for calculating time-based earnings is, which sets the monthly norm in days and hours and notes the actual time worked separately for each employee of the company.

If an employee has worked the entire month, he receives his full salary. In other cases, earnings are calculated according to formula:

salary / established norm of days * number of days worked

For example: according to the production calendar for 2015, there are 23 working days in December. The manager's secretary was given a salary of 28,900 rubles, the number of days worked in December was 18. We receive: 28,900 rubles. /23 days x 18 days = 22,617.39 rub.

Now let’s assume that in addition to the salary, the secretary is also due a bonus. Its size is 10% of the salary. According to the above data, the secretary’s earnings in December will be 24,879.13 rubles. (RUB 22,617.39 + (RUB 22,617.39 x 10%)).

Formulas for calculating piecework wages vary depending on the type:

1. Direct piecework: quantity of products produced x piece price per unit of production.
   For example: the factory provides the following piece rates: for processing a part - 45 rubles, for assembling a part - 95 rubles. A worker assembled and processed 243 parts in a month, his salary will be: (243 pieces x 95 rubles) + (243 pieces x 45 rubles) = 34,020 rubles. (23,085 + 10,935);
2. Piece-bonus. In this case, the calculation is made using the same formula with the addition of a premium.
   Suppose, in our case, the bonus is equal to 10% of the piecework salary, we get: 34,020 rubles. + (RUB 34,020 x 10%) = RUB 37,422;
3. Piece-progressive: (quantity of manufactured products within the norm x payment per unit of production) + (quantity of manufactured products in excess of the norm * increased payment per unit of production).
   Example: the norm of processed parts is 280 pcs., the piece rate is 50 rubles, the increased piece rate is 75 rubles. A worker processed 500 parts in a month: (280 pieces x 50 rubles) + (220 pieces x 75 rubles) = 30,500 rubles. (14,000 + 16,500);
4. Indirect. There is no single calculation formula; the organization can develop it independently at its own discretion. It can be tied to the volume of products produced, the wages of workers in the main production, or calculated using special coefficients.

Additional information about some of the difficulties in calculating wages is discussed in the following video:

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Holds

Deducted monthly from each employee's salary. The tax rate is 13%. The tax amount can be reduced by the amount of tax deductions.

They are:

• Standard: (1400 rubles - the first and second child, 3000 rubles - the third and subsequent), deductions for WWII veterans, blockade survivors, disabled people of groups I and II and other categories of persons specified in Article 218 of the Tax Code of the Russian Federation (500 rubles);
• Property. Persons who have incurred expenses for the construction or acquisition of real estate are entitled to receive;
• Social. This includes deductions for treatment, training, voluntary pension provision, etc.;
• Professional. Deductions apply to individuals engaged in private practice and individual entrepreneurs.

Additionally, from the company’s own funds, the employer pays into state extra-budgetary funds. In 2015, the total contribution is 30% of the wage fund.

Deductions and collections from an employee’s salary can only be made on grounds provided by law:

1. According to the Labor Code (Article 137): for unworked vacation days (upon dismissal), for unworked advance payments, repayment of overpaid and unused travel expenses, in case of a calculation error (in total, all deductions for the month cannot exceed 20% of earnings);
2. According to executive documents (Federal Law No. 229 of October 2, 2007): payment of alimony; loan repayment; compensation for moral and physical harm (50-70%).

Payment terms

Salaries are paid every two weeks (Article 136 of the Labor Code of the Russian Federation).

Payment terms are specified in labor or collective agreements or other regulations of the company. The first part of earnings is paid in the current month, usually before the 25th, and is reflected as an advance. The second part is paid at the beginning of the month following the settlement month.

Eat two options advance payments:

• in proportion to the time worked (for the first two weeks of the month);
• a fixed amount, which is set as a percentage of the monthly salary, for example, 40%.

All retention are made when calculating salaries (nothing is withheld from the advance payment).

The employer is obliged monthly familiarize the employee with the amount of his salary and its components, as well as with the deductions made and the grounds for this. This must be done in writing; usually a payslip is used for these purposes.