Salaried Workers & Owners Time


how to job cost owner's time & get fixed or salaried wages into MacNail construction payroll software
partner hours, salary employee hours, other labor not on fixed wage rate, owner draw


Labor job costing is easiest to handle on an hourly basis, even for those that are not paid hourly (owners, partners, salaried managers etc).
• owners/partners-- put into the Master Index the wage rate that person OUGHT to get for their time.
• salaried managers-- take the monthly salary and divide by monthly hours to get the average cost per hr. Put that into Master Index


In Master Index for either type, use 1 if no withholding is made (person pays estimated income tax), enter a burden if there is withholding.
Enter actual hours worked into Labor Log.
Run payroll as usual via MacNail construction payroll software. After it's made, type the actual gross salary into the 'gross' column for each salaried person. Enter zero if it's an owner not taking a regular paycheck, or if taking a draw, enter the amount into 'gross'.

If you want each weeks actual hours to be job costed based on that week's actual wages, use the Feedback Payroll Burden command.
Alternatively, just use an estimated job cost. For owner hours, it's usually a good idea to job cost based on what you OUGHT to be paid, rather than actual $ collected. That's because you'll be basing future estimates on current job costing, and if you put in your 'real' cost of labor (that is, what you would like to get), eventually unit prices will be figured on those figured and the owner will get paid a full salary.


Entered 10/6/95 by Dennis. Updated 11/22/2010.