payroll fund and payroll fund. Wage fund: calculation formula. Wage fund: formula for calculating the balance sheet, example. The composition of the wage fund

The wage fund is a convenient tool for planning personnel costs. Read about what it includes, how to calculate and plan, download samples of required documents

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Wage Fund and Wage Fund: Differences

Although the concepts of the payroll and the payroll fund (FZP) are somewhat similar, there is still a difference. When we talk about wages, we are only talking about the amounts due to staff for hours worked. Payroll - these are the same amounts for wages plus social benefits and compensation. Forecasting its value plays an important role in annual budgeting, because it allows you to analyze salary costs both for the organization as a whole and in the context of individual structural divisions and departments.

Parts of the payroll are not legally prescribed, so its composition in various sources may vary. Some employers add to the calculation the cost of recruiting, training and adaptation of staff, but this is not true. The indicator itself can be calculated both monthly and as a whole for the year.

What does payroll include

So, what does the wage fund consist of:

• accrued wages for the analyzed period (including bonuses);
• the amount of earnings given in kind;
• incentive payments;
• compensation payments for a special work regime;
• vacation pay (for annual, additional vacations);
• compensation for non-vacation leave;
• sick leave pay;
• payment for forced downtime;
• amounts paid under work contracts;
• payment for medical services;
• severance pay;
• present.

Since the legislation does not contain a list of costs included in the payroll, this list may vary. There is no unambiguous opinion about the possibility or impossibility to include the costs of paying for sports activities, tourist trips, annual bonuses, material assistance. Therefore, the employer can build on this issue from the tasks that he pursues when analyzing this indicator.

Most often, in the analysis and forecasting, employers use the indicator of the annual payroll. It can be calculated both for the past year to analyze the completed period, and for the next year to predict future costs and prepare an annual budget. Rarely used is the monthly average. The purposes of its calculation are the same, but with a shorter forecast time.

Calculation formula

There are 2 methods for calculating payroll. One is used for accounting purposes, calculated from the balance sheet and used in accounting and statistical reporting.

The second is used to calculate the indicator when analyzing financial and economic activities and budgeting expenses for future periods. The general formula might look like this:

Payroll \u003d Wage amount + incentive and compensation payments.

The balance sheet calculation is based on the balance sheet items.

The indicator is determined by adding the credit of account 70 “Settlements with personnel for wages” and the debit of the accounts:

• 20 "Main production";
• 25 "General production costs";
• 26 "General business expenses";
• 08 "Investments in non-current assets";
• 91 "Other income and expenses", etc.

To calculate the indicator for future periods, it is worth considering not only the accumulated data for the past period, but also:

• indexation of salaries (tariff rates) in the future;
• the planned change in the number of staff, both upward and downward;
• the planned introduction of new bonuses and incentive payments;
• introduction of new social benefits.

Otherwise, the calculated value will not reflect the forecasted indicator, but will be the indicator of the previous period.

annual fund

The method of calculating the indicator may be different. For analysis, a specialist needs to arm himself first of all with payrolls for each month and staffing.

There is no single formula for calculating the annual payroll. Therefore, two approaches are used in practice.

The first approach is based on a preliminary calculation of the average monthly salary and the average headcount. The formula looks like this:

FOTyear \u003d ZPsm * Hsm * 12, where

FOT year - annual wage fund;

ZPsm - average monthly salary;

Chsm - average number of personnel;

12 is the number of months in a year.

This approach involves the calculation of several additional indicators, which certainly does not make it optimal.

The second formula looks like this:

Payroll year \u003d ZP year + D year + K year, where

ЗПyear - accrued wages for the year;

Ngod - allowances for the year.

All indicators should be entered already with a district coefficient, if it is applied in your territory.

How to calculate the average monthly payroll

Depending on the goals pursued, the calculation of the average monthly wage fund can be done in two ways.

1. Based on the annual.
2. Based on last month's data.

The average monthly payroll for a calendar year is calculated by dividing the annual payroll by 12 months. With the already existing annual indicator, the procedure is not difficult. Whereas the calculation of the indicator for the past month requires the addition of all costs for the analyzed period.

Information about the monthly payroll

During a tax audit, employers are often asked for a certificate of monthly payroll. It includes data on the issuance of funds to staff in terms of remuneration, incentives and compensation payments.

The document is requested not only by tax authorities, but also by bankers when applying for a loan, and can also be used for forecasting within the enterprise.

For companies financed from the budget, such a certificate is required.

It states:

• company name;
• billing period;
• carry-over balance of the previous period;
• amounts accrued (payment for hours worked, bonuses, vacation pay, sick leave, compensation payments, etc.);
• amounts listed.

Most often, such a certificate is presented in the form of a table that details the cost items. There is no unified form, the document must be prepared in accordance with the requirements of the requesting organization. Often banks have a specially created template.

Analysis of indicators

An analysis of the estimated wage fund allows you to identify discrepancies between the planned values ​​and what happened after the fact. Based on the analysis, the strengths and weaknesses of the company are derived, based on its results, the company develops an action plan to increase the efficiency of activities.

For a more detailed assessment, they consider separately indicators for departments, structural divisions, for the constant part of wages and the variable (work under civil law contracts). To identify the period in which the actual indicators deviated from the planned ones, an analysis of the payroll is carried out on a monthly or quarterly basis.

A positive indicator is considered to be an increase in labor productivity at a faster rate than the level of wages.

25.05.2018

(FOT) is the total of all payments to employees of the enterprise (with some exceptions), listed for a certain period of time.

This value may vary, but its presence is necessary, because the cost of maintaining personnel is one of the most important aspects of the successful operation of any organization.

Increasing or underestimating the wage fund can lead to serious consequences or even disruption of production.

concept

Unlike, for example, the payroll fund (FZP), the payroll includes not only the funds paid to employees based on the results of work already done, but also the totality of all other compensations and payments provided not only by the requirements of the Labor Code of Russia (for example, social payments), but also by the internal policy that the enterprise can adhere to.

The total amount of the wage fund is equal to the amount of payments made not only in cash but also in kind.

In addition, this indicator includes:

At the same time, there are some types of incentives that are not included in the payment fund and are not taken into account when calculating this indicator.

Not taken into account:

• One-time (usually annual) bonuses.
• Gifts from the employer.
• Dividends of any kind.
• Financial assistance (if any).
• Pension allowances (additional, if any).
• Reimbursement of the cost of vouchers and travel to the place of rest.
• Target employee benefits.

Thus, the wage fund is a collective value that includes all regular payments (including those provided for by the wage fund).

Why is it necessary to calculate the payroll of employees of the enterprise?

The concept of a pay fund is not enshrined in the Labor Code, however, any organization conducts periodic calculations of this indicator.

After all, the cost of paying salaries to employees is one of the most important items of any enterprise.

In addition, payroll accounting helps to successfully solve the following tasks along the way:

• Analyze costs for the payment of wages to employees of various structural divisions (such statistics help to consistently optimize production - for example, reduce inefficient positions or, on the contrary, introduce new ones).
• Calculate value insurance premiums transferred to social funds.
• Determine the cost products that will be a direct reflection of the pricing policy of the organization.
• Form a budget for the next period.
• Increase profitability.

The frequency of payroll calculations is different.

Depending on the nature of the enterprise and for convenience, the amount of the wage fund can be calculated:

• In a year. The annual indicator is used to determine the total size of the payroll, compare it with previous years and take into account the influence of external factors on it (inflation, increase in the subsistence minimum, minimum wage).
• Per month. The average monthly value is used for comparison with other months of the calendar year, as well as in the preparation of various types of reporting.
• Per day. It occurs quite rarely. It is used, most often, with a comprehensive in-depth analysis of the company's expenses.
• In an hour. Widely used by organizations that practice hourly wages for their employees.

The payroll fund for employees of an enterprise is a universal value, which is calculated both in the interests of the employer and for the benefit of employees.

How to find the value of the annual payroll of personnel - formulas

When calculating the annual payroll, most often data is taken from the previous calendar year(this is from January to December).

• Payrolls - record the nature and amount of all payments received by each employee.
• Timesheets - reflect the length of the worked period, filled in by authorized officials.
• The staffing of the firm. This document defines the payroll number of employees and the amount of accrued salaries (salaries, tariffs and other indicators). Additionally, a document defining the forms of remuneration may be attached.
• Additional (periodic) payments provided for within the framework of the internal policy of the enterprise and approved in local legal acts.

Having all the necessary data, you can calculate the annual value of the wage fund in two ways:

Method 1.

The payroll for the year is equal to the product of the average monthly salary (MSW), the average number of employees (AHR), multiplied by 12 (the number of months in a year).

The average monthly salary (MSW) will be obtained if the sum of all payments included in the payroll is divided by 12 (when calculating, the data of the payroll for the previous year are taken).

The average headcount (AHR) is equal to the number of employees for each day of the month divided by the number of calendar days in the month. The average annual indicator is obtained by adding the calculations for each month of the year and then dividing by 12.

In its final form, the formula takes the following form:

Formula:

FOT \u003d SMZ * SChR * 12, where

• SMZ - average monthly salary;
• SHR - average number.

Method 2.

If there is a need for additional calculation of allowances (NC) and regional coefficients (RC-set for work in areas with unfavorable climates - as a rule, the Far North and equivalent areas), then the formula takes the following form:

Formula:

FOT \u003d (ZPG + NK) * RK, where

• ZPG - salary for the year - tariff / salary;
• NK - allowances;
• RK - regional coefficient.

Examples

Example 1

Initial data:

The average monthly salary at Magellan LLC is 32,000 rubles.

SHR (annual) is equal to 18 people.

Calculation:

FOT \u003d 32000 * 18 * 12 \u003d 6912000 rubles.

Example 2

Initial data:

The annual amount of salaries in Sevryba LLC amounted to 18,000,000 rubles, the total amount of allowances was 4,300,000 rubles.

Calculation:

With the established regional coefficient of 1.6.

FOT \u003d (18000000 + 4300000) * 1.6 + 35680000 rubles.

How to determine the average monthly level?

When determining the amount of payroll for a separate month, you can use annual calculation formulas, only such indicators such as SMZ, SChR and NK are not taken as annual, but monthly.

If the data needs to be obtained not for a specific month, but in the average monthly value, then it is enough Divide the annual payroll by 12.

Useful video

How to calculate payroll detailed in this video:

conclusions

Thus, the calculation of the payroll for different periods is always relevant and helps not only to draw up the overall budget of the company and make the necessary optimization, but also determine how much each employee will receive, because any work requires an appropriate remuneration.

Therefore, in case of understating the payroll and infringing on the rights of workers, the latter have every right to restore justice by applying to labor inspectorates, the prosecutor's office, and the courts.

The issue of determining the wage fund, the calculation formula is given below, occupies a primary place among employers among the expenditure indicators of financial and economic activity. There is no strict formulation of such a concept in the legislation, and when calculating, planning and subsequent analysis of the payroll, it is necessary to take into account the specifics of the organization and certain categories of employees. The amount of tax charges to the budget and extra-budgetary funds also depends on the size of the fund.

The total amount of funds allocated for settlements with personnel for the performance of official duties is the cost of wages (payroll). The form of payment of earnings, cash or in kind, does not matter. The settlement period is a year, month, quarter, day or hour.

The main components of the payroll structure:

• Salary in monetary terms.
• Salary in kind in the form of the cost of production.
• Surcharges and prescribed allowances for working on weekends, holidays, overtime / night time, paid time off.
• Bonuses, incentives for long service, continuous employment with one employer.
• Compensation in the process of dismissal, for unused vacation, for harmfulness, dangerous / difficult working conditions.
• Holiday pay, including additional, social, educational; travel, sick leave.
• Consulting fees, payments for the performance of one-time services.
• Reimbursement of the cost of HMS to employees of transport enterprises.
• Various incentive payments, for example, gifts and incentives, bonuses or promotions.
• Special types of pension accruals.
• Social benefits, including maternity.
• Payment for downtime that is not the fault of the staff.
• Compensation for the cost of food, housing and communal services, accommodation.

What is not included in the payroll:

• One-time annual bonuses based on performance.
• Premiums, the source of which are special funds of the enterprise.
• Dividends.
• Financial and social assistance.
• The cost of permits, benefits.
• Compensation for travel, except for shift work.
• Grant loans to staff.

Difference from FZP

The wording of the payroll and the payroll are very similar, but have an important difference. The value of the wage fund consists of the amount of wages accrued to employees for a specific period, and social benefits. The components of the wage fund are the amount of earnings minus social, advance and other payments for the same period of time. For example, the company accrued 450,000 rubles in October; and payments for the month amounted to: 220,000 rubles - salary for the 2nd half of September and 150,000 rubles - advance payment for October. As a result, payroll for October = 450,000 rubles, and payroll for October = 370,000 rubles.

The coincidence of the results of the payroll and payroll is possible in companies where the incentive approach to settlements with personnel is not applied and only “bare” wages are paid. When planning the expenses and profitability of the organization, the payroll value is used.

How to calculate payroll, aka wage fund

The algorithm for calculating the wage fund depends on the characteristics of the work of an economic entity. Methods of salary payments, piece rates or wage billing can be used. The final size is the sum of the number of employees of the organization (full-time and part-time), average labor rates, estimated social costs and the billing period.

You will need payroll sheets, time sheets, staffing. There are 2 main calculation methods.

The first one uses the formula:

Payroll \u003d Average monthly salary x Average headcount x Billing period (for a year 12 months)

Example. Suppose, at the Yugneftemash enterprise, the total monthly salary = 485 thousand rubles, the average number of employees = 15 employees, then the annual payroll = 485 x 15 x 12 = 87,300 thousand rubles.

The second method uses a different formula:

Payroll \u003d (Annual salary + annual allowances) x RK - this is the district coefficient established for certain categories of enterprises

Example. Let's say the company "Stimulus" is located in a special climatic area - the Magadan region. Total annual salary = 15 million rubles, allowances for the year = 3.5 million rubles, RK for the territorial zone - 1.7. Then payroll for the year \u003d (15 + 3.5) x 1.7 \u003d 31.45 million rubles.

Note! When determining the monthly / quarterly payroll, you should change the value of the billing period in the above formulas, and take the average headcount, salary and allowances for the required period of time.

How to calculate payroll

The calculation of wages depends on the adopted internal company methodology, local acts on remuneration. The payroll structure usually consists of the following types of remuneration:

1. Salary.
2. Payment for downtime, holidays and other unworked time.
3. Various incentives, for example, bonuses, bonuses for seniority.
4. Compensation of staff costs for housing and communal services, food, accommodation, etc.

The calculation is carried out according to the same principles and formulas that are used in calculating the payroll.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

FOT - abbreviation for the phrase Pay Fund.

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

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

In modern construction, the share of the basic wages of workers in the structure of the estimated cost of construction work does not exceed 20% on average and, after the cost 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 (60% on average), even with the same level of labor productivity.

However, labor productivity in the US is 10-15 times higher than in Russia. This implies the 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 payroll fund as of 01.01.2000. in the amount of 1500 rubles. per month.

EXAMPLE of calculation:

Decree of the Cabinet of Ministers of the Republic of Tatarstan No. 39 dated January 23, 2012 “On approval of the subsistence minimum per capita and for the main socio-demographic groups of the population in the Republic of Tatarstan for the IV quarter of 2011 »

Approve the subsistence minimum in the Republic of Tatarstan for the IV quarter of 2011 per capita in the amount of 5001 rubles, for the working-age population - 5469 rubles, pensioners - 3619 rubles, children - 4900 rubles.

Federal industry agreement on construction and 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 RF N 110-1 26.10.2011)

Agreement on Amendments to the Federal Industry Agreement on Construction and Building 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, the Trade Union of Construction Workers and the Building Materials Industry of the Russian Federation N 110-1 10/26/2011)

3. Pay and labor rationing

3.1. From January 1, 2011, the minimum monthly wage rate for a worker of the 1st category employed in the construction industry or the industry of production of building materials when working in normal working conditions and fully working out the monthly norm of working hours and fulfilling the labor norm is set with an indexation coefficient of at least 1.2 the subsistence minimum for the able-bodied 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 prevailing intersectoral ratios (intersectoral coefficients) (Table No. 1).

Thus, the minimum monthly wage rate for a worker of the 1st category is calculated using the following formula:

MRMTS \u003d PM x MK x KI x KInf

• MRMTS- the minimum monthly wage rate for a worker of the 1st category employed in the construction industry or the building materials production industry;
• PM- the subsistence minimum for the able-bodied population, officially established in the relevant subject of the Russian Federation;
• MK- intersectoral coefficient indicated in table N 1;
• CI- the indexation coefficient established by clause 3.1 of this Agreement in the amount of 1.2;
• KInf- inflation coefficient established by the territorial bodies of Rosstat in the corresponding subject of the Russian Federation.

3.2. The coefficients of intersectoral ratios in Table N 1 are taken on the basis of the ratio of the tariff rates of workers in various industries established by the Decree of the Central Committee of the CPSU and the Council of Ministers of the USSR of September 17, 1986 N 1115 "On improving the organization of wages and the introduction of new tariff rates and official salaries of workers in the production sectors of the national economy ".

3.3. The minimum monthly wage rate for workers for workers of subsequent categories employed in construction and installation and repair and construction works is established in collective agreements on the basis of the following inter-digit tariff coefficients according to an 8-digit grid (table No. 2).

Table No. 2

The billing of work and the assignment of wage categories to employees are carried out taking into account the Unified Tariff and Qualification Directory of Works and Professions of Workers, the Unified Qualification Guide for the Positions of Managers, Specialists and Employees.

3.4. The amount of 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 that deviate from normal, for work in special climatic conditions, other compensatory, incentive and social payments.

Base and current hourly rates based on the fund

wages of one worker in the main production and one worker,

serving machines and mechanisms, by type of economic activity "construction"

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

Norm of working time at 40 hour week 162.67 hours

1952 h.g. with a 40-hour working week / 12 months = 162.67 hours / month - the norm of working hours per month

What size should it be, what funds come into it and why is it needed at all? What is the wage fund? Easy questions answered in this article.

FOT: why does an enterprise need it?

How is the formation of the stimulating part of the payroll? payroll fund- this is the amount of money that goes to the payment of wages to employees of the company, as well as bonuses, allowances and other types of monetary incentives.

The role of the payment fund is difficult to underestimate.

Provided it is properly designed and optimal size, you can easily keep track of 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 the planned expenses and the real ones.

Immediately, clearly, it becomes clear which areas are underfunded and which are excessive. In general, the fund plays a fairly large role in LLC cost optimization.

How to plan the size?

How is determined target value of the payroll? 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 the workers. To calculate, of course, you need a calculator and a certain amount of time.

It is very important that the size of the fund was enough not only for salary payments, but also for bonuses and allowances, which can give the class of an employee, his increasing coefficients.

There is no single formula for calculating the fund for all enterprises. Each firm works with its own payment features: somewhere motivations and percentages of profits are applied, and somewhere a large salary and a whole system of fines.

Despite this, there is generalized calculation formula(the so-called integrated planning method).

FOT \u003d Chrp * ZPsr, where:

Depending on the period for which the payroll is calculated, the result 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 payroll and wage bills are calculated at enterprises in.

Element Method

When using this method, the focus is on POT for hours worked. Moreover, it is considered for each class of workers separately: for pieceworkers, temporary workers and managers and specialists.

An example of a formula for calculating the payroll of pieceworkers FOT \u003d Tst * F * Chsd * Kvn, where:

• Tst- the tariff rate or grid established at the enterprise;
• F– annual fund of effective working time of one employee;
• Chsd- the number of piecework workers;
• Kvn- the coefficient of compliance with the norms.

The same formula, translated into temporary workers, looks like this

FOT \u003d Tst * F * NPV, where:

Tst and F- the same as in the first formula, and NPV - the number of staff 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.

By adding all three payrolls, you get the wage fund for hours worked. Therefore, for a more complete display of the size of the general fund, it is necessary to add the payroll for unworked time to it.

It includes sick leave, annual leave, grace hours, study leave, and hours spent by employees on public duties.

extrapolation method

This method based on deep analysis external and internal factors affecting the state of affairs in the company.

First of all, experts analyze labor costs for the last year.

Then predict the same costs in the current year and plan the order of the expected costs.

After that, deviations are calculated in percentage and natural terms, and those costs that are can be reduced.

After all these manipulations, a 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 project of the fund is brought to the head of the enterprise for consideration. He can also make adjustments, taking into account the company's policy in relation to wage payments.

Once approved by the manager, the project is presented to the spending professionals 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 \u003d (Fotch / Ootch) * ((100 + ΔPT * Kzp / Fri) / (100 + ΔPT)), where:

• Fotch– Payroll of employees in the reporting year;
• Ootch- the volume of production in the reporting year;
• ΔPT- the percentage of productivity growth according to the plan;
• Kzp / Fri- the ratio of growth rates of average wages and labor productivity.

In a similar way, you can calculate the FOT using incremental norm.

The calculation formula looks something like this

Fotch \u003d Fish * ((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 an increase in the size of the fund, for each percentage increase in the volume of products or services sold;
• ΔO- increase in the volume of products sold in percent.

What are the payouts?

Throughout the article, in passing, without going into details, it was mentioned composition of payments from the "reserve" of the company. After 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 splitting the payroll.

What does it include:

1. Cash for payments for hours worked. This includes all payments on tariff scales and rates, the cost of units of production issued as payment in kind, remuneration, payment for piecework contracts, contracts and part-time jobs.
2. Funds to pay for unworked time, which are used to pay for study holidays, extraordinary and annual paid holidays. This part also includes payments for forced absenteeism, downtime and donation.
3. incentive payments, made at a time: material assistance, for unused vacation, bonuses and payments at the end of the year.
4. Partial or complete payment food, compensation travel or fuel. Also included here are social payments that can be paid to employees during the year.

We talked in more detail about what the payroll and payroll consists of.

Conclusion

Summing up all of the above, I would like to note that the wage fund, for all its simplicity, fairly complex structure..

For its precise construction, qualified specialists who are able to analyze and plan the situation in the market and at the enterprise.

It is clear that you cannot take everything into account, but, nevertheless, having the necessary skills, you can predict 70 percent of what will happen.

A competent specialist can always with greater accuracy list all items of expenditure planned in connection with the payment of salaries, and draw up an accurate estimate. At the end of the reporting period, he will be able to analyze their work and identify those expenses that were unfounded.

That is, to reduce those areas in the formation of payroll, which turned out to be unclaimed in the past time period. Thus, the specialist optimizes fund size and will reduce enterprise costs.