حسابداری حقوق و دستمزد

Translation: Persian » English

To calculate the cost of payroll information and pay payroll factors and awareness of laws and regulations such as insurance and taxes other factors is necessary. Cost primarily consists of salary payments to employees as per wages, weekly and monthly are. But in addition to basic rights based on hours of operation or production number is calculated, the cost paid contain other cost factors such as overtime, shift work, etc. are. Wages and expenses related to the production staff as part of direct wage and administrative staff in the wages and indirect costs of administration and distribution and sales organization and administrative and organizational form of wages and wage distribution and sales, both are any costs are divided into periods.

Basic rights Base rate

All rights with respect to work for the formal and contractual workers, or the law of contract that does not work for employees and contract workers to do work or produce a one hour set and the product units per hour, daily, weekly and usually Monthly payments are called basic rights.

Note:

If the number of production worker wages and hours of operation, regardless of calculated and be paid to so-called fee.

Overtime over time

Labor Law Article 51 Except for the workers that the law is excluded, the normal working hours of day workers should not be 8 hours a day, 24 hours a week and not exceed 176 hours a month. Of overtime and the parties must agree to observe the legal requirements are in accordance with the legal conditions for every worker is entitled to overtime was 40% in additional wages is common.

Note:

Friday weekly holiday with wages for workers are. Workers who work every Friday as a day of the holiday of Friday 40% will receive additional compensation

 

Night work

The law of 6 morning work up to 22 working days from 22 to 6 hours after morning is considered night work. Night workers extra non-periodic night work in addition to compensation equivalent to 35 percent of normal working hours will be accrued.

Note:

Labor Law Article 61 Qualification additional non-shift workers, night work is prohibited.

Complex work

Labor Law Article 53, work is complex, part of the hours of work to do it day and night of it is located. Complex work within hours of any work that is considered night workers working extra night uses.

Intermittent work

Labor Law Article 54, work is typically intermittent work consecutive hours, but hours will not do certain day is done.

Shift work

Labor Law Article 55, work shift work during the month of circulation so that it Nvbthay morning, evening or night is located. Workers during a month is a shift, if shift work in the morning and afternoon to 10% and if the shift work in the morning and evening and the night is 15 percent and shift work if he or morning and night evening and night is the 5 / 22 percent in addition to regular pay extra shift work will be paid. How to take account of costs such as shift work and overtime are the most common method to take account take account of overhead control account is.