To calculate the average earnings are taken into account. Calculation of average earnings

The concept of "average wage» (SZP) implies a monetary reward received by an employee of the company for a certain period (usually a month). The average earnings differ from the average monthly income, since the latter may consist of more than just wages. Income may include pension or line payments social insurance which are not included in the calculation. In order to correctly calculate the FFP, it is necessary to analyze the employee's income and be guided by current legislation.

The SFP calculation is usually used to calculate any payments that are not directly related to performance. labor function. And for comparative analysis group of employees, the concept of median wages is used. That is, the average salary for the workshop, division of the company or industry.

The need to calculate SZP arises in the following cases:

when registering the next mandatory leave for an employee or when calculating the allowance in such a case;
upon dismissal of an employee or in the event of granting him monetary compensation for that part of the vacation that the employee did not use;
at the request of the Department of Statistics, investigating authorities and so on.;
at the request of the employee himself, who has the right to receive relevant information only in relation to himself.

Average earnings per day, month or year is an important indicator used to calculate benefits and various payments

How to determine the average salary of an employee

The methodology for calculating the FWP is regulated by Decree of the Government of the Russian Federation No. 922 dated December 24, 2007. In 2017, the wording of PP No. 257 dated March 25, 2013 is valid. The above methodology for calculating the average wage is a by-law and is based on Labor Code RF. Specifically, at st. 139 (as amended by the Federal Law of June 30, 2006 N 90-FZ).

The same aspect is regulated by Art. 255 p.7 of the Tax Code of the Russian Federation. These questions should not be confused due to different approach to the concept of wages. tax code assumes all types of accruals to the employee to be attributed to minus and deducted from the tax standard for the enterprise, since tax is accrued on these amounts in the form of personal income tax.

How to calculate WFP for an accountant

Accounting is different from tax accounting and divides the remuneration received by the employee into the following types:

accruals of a production nature directly related to labor activity;
accruals of a compensatory nature, such as payment for travel to the place of work, compensation for food costs, etc.;
social benefits: accruals for temporary disability, material assistance.

To calculate the average salary of accounting departments, only payments of the first type are used: “Accruals of a production nature”. The question of premiums is especially considered. The calculation includes bonuses related to the performance of an employee functional duties. In organization orders, such awards usually contain the preposition "for". For example: "For high achievements”, “For an innovative approach, rationalization of production”, etc.

Bonuses for holidays, anniversaries and the like do not apply to production payments and are not included in the calculation of the average wage.

Not all incomes are included in the calculation of average earnings

Determination of the settlement period for SZP

The calculation of the FWP consists of four consecutive operations:

determination of the billing period;
finding the amount included in the calculation of the SZP;
calculation of daily or hourly wages;
calculation of SZP for a certain period.

If a request for the determination of the WFP is executed from authorized person or organization, the period for which the calculation should be made must be specified. Otherwise, the request will be invalid.

To pay for the annual mandatory leave, the calculation of the SFP for the previous 12 months is applied. Except when the employee has worked in the organization for less than a year (newly employed). In this case, the determination of SZP is carried out for the worked period. It has its own peculiarities, regulated by paragraphs 4–7 of Government Decree No. 922. The amounts paid to the employee for the time excluded from the billing period are excluded from the calculation if:

the employee did not work and received the average salary, part of it, or was on leave without pay;
released from work sick leave, in connection with pregnancy and childbirth, for the care of a child or a disabled person;
for any reason beyond the control of the employee or employer, the employee could not perform his duties: forced downtime, strike, etc.

If the employee did not work in the billing period, then to calculate the WFP, you can take the previous year, the days actually worked in the current month, or take the calculation based on his salary (tariff scale, hourly rate, etc.) as a basis.

What is the actual wage?

Calculation of the amount of payments actually earned by the employee for the accepted period, in accordance with paragraphs. 5–8 of PP No. 922 consists of the following income:

salary according to the tariff (salary);
piecework salary;
percent of income (revenue);
industrial awards;
surcharges for special skills (knowledge foreign language, combination of professions, work with access to secret documents, foremanship, etc.);
territorial allowances (coefficients: district, high-mountain, waterless);
night, overtime, allowances for difficult and harmful conditions;
other payments of an industrial nature, provided for by a collective agreement or a local act - a regulation on the form of remuneration;
intangible form of payment. In this case, the amount is taken into account in monetary terms;
salary indexation, which is taken into account from the date of its actual application.

The law states that all payments are taken into account, regardless of the source of funding. In this case, these are not accounting entries (accounts 44, 91, etc.), but the method of receiving funds: the state budget, payment under contracts and other ways of generating income.

Are allowances included in the calculation of average monthly earnings?

As a rule, there are no questions regarding the basic salary and allowances. Regional allowances are regulated at the level of Federal provisions, and local ones are prescribed in the labor agreement or the company's charter. In case of disputes, you should use the time sheet as the primary document. Most of the problems happen with the inclusion of premiums in the calculation.

The accountant-calculator at the enterprise must be able to calculate average earnings for different purposes

The Labor Code, with its article 135 (30.06.2006 N 90-FZ), completely left the issues of bonuses at the mercy of the employer. The order of awards is recommended in without fail to register in the local act of the enterprise. In this case, the requirements of paragraph 15 of PP No. 922 should be taken into account.

General rules for accounting for premiums in SZP

If an accountant needs to include premiums in the calculation of average earnings, it should be taken into account that:

production bonuses are always taken into account;
one bonus based on the results of work for the year and the length of service is taken into account without fail. An exception has been made for such payments. They are included regardless of the moment of accrual. The number of quarterly bonuses should not be more than four, and no more than 12 bonuses based on the results of the month (when calculating the SFP for the year);
no more than one bonus is included for each indicator during the month. For example, if in February an employee received several bonuses with the wording "For high performance ...", then one is taken into account. The first by the time of accrual or the one in which a large amount is indicated. The issue is not regulated by law;
premiums are taken into account by the time of accrual, and not by payments. The premium is taken in full if the terms fit within the determined period. Otherwise, a part of the bonus is taken in proportion to the hours worked;
if the bonus is issued based on the results of work for the period during which the employee did not work constantly, then the amount of the bonus is proportionally reduced. But only if this was not taken into account in the amount of the premium itself at the stage of its accrual;
when during the billing period there was an increase in the tariff (official salary), from the moment of such an increase, the average earnings increase by the corresponding coefficient. When changing the list of payments, such a coefficient is determined as the ratio of newly established payments to previously existing ones.

Normative acts on the calculation of average wages are not clearly spelled out. The document is replete with phrases like "and other indicators ...", or "taking into account the requirements of local documents." That allows you to manipulate concepts. Fortunately, the procedure for calculating the average wage is rarely checked by the regulatory authorities.

Vacation pay formula

After determining the billing period and determining the amount of production payments for this period, the moment comes for calculating the SWP. For a month, the SWP is calculated by dividing the accrual by 12 (months in a year). But in practice, when calculating, you have to deal with the average salary for one day. With the full employment of the employee, the calculation of the WFP is carried out according to the formula:

WFP (for 1 day) = WFP (amount) / 12 * 29.3, where:

SZP - average salary;
ZP (amount) - the amount of production payments for the accepted period;
12 - number of months since full time employee
29.3 - coefficient taking into account the average number of calendar days in a month. The adjustment was made on April 2, 2014 in connection with the recalculation of the number public holidays(prior to that, a coefficient of 29.4 was used).

In case of part-time employment of an employee during the billing period, the formula for calculating the WFP takes the following form:

WFP per day \u003d RFP (total) / (PM X 29.3 + H), where:

PM - months with full employment;
H - the calculated number of days in a month with part-time employment of an employee;
H \u003d 29.3 / D X O;
D - the number of calendar days in a month with part-time employment;
O - actually worked days in the same month.

This completes the calculation of WFP per day. After that, when calculating vacation pay, the received SFP for one day is multiplied by the duration of the vacation provided.

Vacation pay is paid after the accountant makes sure that the average daily earnings are calculated correctly

Examples of calculating SZP

In order to fully understand the nuances of calculating average earnings, we will analyze the procedure for determining it using specific examples.

How to calculate average daily earnings for vacation pay

Vacation pay must be paid to the employee. According to the order of the company, employee "A" was granted leave for 14 days from May 8, 2017. We add 14 days, we get that he needs to break his salary from May 22 to work. One holiday falls on vacation - May 9th. Holidays in the number of calendar days are not taken into account (weekends are taken into account). In total, the employee must go to work on 05/23/2017.

Let's start calculating the amount of the vacation benefit payment.

The billing period is from 05/01/2017 to 04/30/2017. In February, "A" took 14 days of mandatory vacation. The salary of an employee is 40,000 rubles. For 11 full months of the billing period, the employee received 440,000 rubles.

In February, "A" rested for 14 days and worked the same amount (28 - 14 = 14), so he received 20,000 rubles for the time actually worked. The total accrual for the year is 440,000 + 20,000 = 460,000 rubles.

WFP per day \u003d RFP (total) / (PM X 29.3 + H),

H \u003d 29.3 / 28 X 14 \u003d 14.7. Substitute the values in the formula:

FFP per day \u003d 460,000 / (11 X 29.3 + 14.7) \u003d 1,364.99 rubles.

Vacation pay for 14 days will amount to 14 X 1364.99 = 19,109.86 rubles.

How to calculate the average salary for the quarter

To check accruals, we use payroll statements. IN manual mode find production payments employee. The total amount received minus social payments, as discussed above. Sample results by months: July - 40,000 rubles, August - 40,000 rubles, September - 40,000 rubles. Only 120,000 rubles. The average monthly salary for the month in the third quarter was 120,000 / 3 = 40,000 rubles.

The calculation of average earnings is often required to compile the relevant certificate. unified form there is no such reference. The format is set according to the requirements for the document from the requester.

A sample document can be established by a local act of the company. Most often, a salary certificate (or SZP) is required by banks to open a credit line, an employment center - to register an unemployed person. A certificate of income is required to assign a pension or obtain a visa at a foreign embassy.

The certificate form must contain information about the employee sufficient to identify him, details of the company that issued the certificate. The certificate is signed by the accountant (chief accountant) and the first head.

The current form of the salary certificate (06/01/2017) can be used by companies and individual entrepreneurs

Special provisions for calculating average monthly earnings

Kozma Prutkov said that it is impossible to grasp the immensity. This also applies to the calculation of SWP. It is impossible to foresee all possible situations. A special method of calculation exists for teachers and teaching staff of universities, for employees in respect of whom the total accounting of working hours and a number of other categories of specialists apply.

For example, the provision on bonuses “For the performance of a particularly important task” is not regulated. Should this be considered a production remuneration if the work performed is not provided for by the employee's employment contract? Article 60 of the Labor Code of the Russian Federation prohibits demanding from an employee work that is not provided for by an employment contract. Accordingly, the remuneration can be considered as illegal, then it cannot be taken into account when calculating the SWP.

Article 134 of the Labor Code of the Russian Federation directly provides for the annual indexation of wages by the employer. What to do if such indexing is not provided for by the collective labor agreement? There is only one conclusion: “A thoughtful drafting of constituent documents and local acts is required, then payments that depend on average earnings will be calculated correctly.”

The widely used 1C accounting program does not always correctly calculate vacation benefits and SFP. But if you find the indicator in manual mode and make the correct posting, the calculation results easily fit into the general context of the program. In the future, 1C takes into account the calculated indicators when compiling the balance sheet and all types of financial statements.

For the payment of almost all benefits, it is necessary to calculate the average earnings. The calculation procedure is fixed in Art. 139 of the Labor Code of the Russian Federation. This is the average salary of an employee for the hours actually worked.

The average earnings are equal to the ratio of the wages paid to the employee and other payments to the actual hours worked over the last 12 calendar months.

This income is needed to calculate the following cash payments:

For ;
For ;
For study holidays;
To transfer an employee to a position that is paid lower than the one he occupied. Average earnings for calculation are used if the state of health does not allow the employee to occupy the previous position;
When an employee undergoes a mandatory medical examination for the company;
If an employee donates blood, and he is entitled to rest days;
Po - in connection with illness, motherhood.

Features of calculating average earnings

All the features that must be taken into account when calculating the average salary are indicated in the Regulation, which is approved Decree of the Government of December 24, 2007 No. 922.

Ordinance 922 on average earnings states that in order to calculate it, it is necessary to take into account:

Salary for the entire previous calculation calendar year;
Social payments are not taken into account in the calculation;
When calculating the time actually worked by an employee, the days when the employee received benefits on average earnings, participated in strikes or was idle due to the fault of the employer are not taken into account;
if the employee did not have actual wages and days worked;
the average monthly salary cannot be lower than the minimum wage established for the accounting year.

An example of calculating average earnings (taking into account a business trip, sick leave, vacation)

The salary of an employee is 36,985 rubles.
From April 5, 2014 to April 18, 2014, he was on a business trip.
In addition, from October 15, 2013 to October 29, 2013, the employee was on sick leave.
From July 15, 2013 to August 2, 2013 - on vacation.
During this time, he received a salary and bonuses in the amount of 624,258 rubles.

What salary will he receive for April?

It is necessary to calculate the average earnings for the days when the employee is on a business trip.

In the period from April 18, 2013 to April 18, 2014 - 248 working days. Hence it should be excluded:

sick leave - 11 working days;
vacation - 15 working days.

In fact, the employee worked for the year - 248 - 11 - 15 = 222 working days. The average earnings will be equal to: 624,258 / 222 = 2,812 rubles per day.

There are 22 working days in April, of which 10 days are “travel days”. The salary for April is: (36,985 / 22 * 12) + (2,812 * 10) = 48,294 rubles. This is the “net” salary of the employee - without paying personal income tax.

Payments that are taken into account in the calculation

all types of payments, remuneration, bonuses, fees and other income that an employee receives for the performance of work and services that are established by the employer. Salary in non-monetary terms is also taken into account;
payments to state and municipal employees;
bonuses to salaries, tariff rates;
regional coefficients and other surcharges that are required by law (for example, for work in difficult climatic conditions).

Example: Calculate the salary for February, if "sick leave" from 02.02.2014 to 02.17. 2014. Salary per month - 28 475 rubles. The regional coefficient is 1.3. In the period from August 25, 2013 to September 17, 2013 - vacation. For the entire period, the employee received an income of 589,762 rubles.

Working days in the period from February 17, 2013 to February 17, 20174 - 247 days. Vacation - 17 working days. The employee worked for the year - 247 - 17 \u003d 230 days. "Sick leave" in February - 11 days, working days - 20.

The average earnings are: 589,762 / 230 = 2,564 rubles.

February salary: ((28,475 * 1.3 / 20) * 9) + (2,564 * 11) = 44,862 rubles.

Payments that are not taken into account in the calculation

To calculate average earnings, according to Decree 922, the following payments are not taken into account:

all payments of a social nature - from the enterprise, partial or full payment for meals or travel, and other compensations that the employer may pay to his employees, but which are not related to work;
payments that an employee receives based on average earnings - “travel allowance”, “sick leave”, “holiday pay”.

Accounting for bonus payments when calculating average earnings

In 922 Regulations on average earnings, in paragraph 15, are given features of accounting for bonus payments that are taken into account in the calculation. These are the features:

if it happens monthly accrual and the payment of bonuses, they are taken into account for the calculation, but not more than one payment per month;
if bonuses are not accrued every month, but within the billing period, then all payments are taken into account;
if bonuses are not accrued every month, but this period is longer than the billing period, then payments in the monthly part are taken into account;
are taken into account remuneration based on the results annual work, for long service, for holidays, various dates, anniversaries. Condition - these payments must be registered in internal regulations companies;
if bonuses are paid to an employee for an incomplete billing period, or in estimated time time not taken into account, then the amount is taken into account in proportion to the actual time;
if the bonus is initially accrued depending on how much time the employee has worked. They are fully taken into account.

Example: Calculate "travel allowance" for the period from 02/05/2014 to 03/03/2014. For the billing period (that is, from February 01, 2013 to March 31, 2014), the employee received a salary in the amount of 895,421 rubles. Every month, he was awarded bonuses in the amount of 1,700 rubles, in addition, he received a bonus of 3,500 rubles for his anniversary. During this time, the employee was on sick leave 2 times - from March 17, 2013 to March 31, 2013, and October 10, 2013 to October 26, 2013.

During the accounting year there were 247 working days. Of these, 10 working days are deducted for the first sick leave and 12 working days for the second sick leave. Therefore, the employee worked 225 working days.

During this year he received 895,421 + (12 * 1,700) + 3,500 = 919,321 rubles. The average earnings are: 919,321 / 225 = 4,086 rubles. The employee will stay on a business trip for 19 working days. The amount of travel allowance is: 4,086 * 19 = 77,634 rubles.

Adjustment of average earnings

In Regulation 922, in paragraph 16, it is said that average earnings subject to adjustment in case if:

if there was an increase in the salary of an employee in the billing period. Then, those payments that are taken into account for its calculation, but made before the increase, must also be adjusted, that is, multiplied by the adjustment factor.
If the increase occurred no longer in the billing period, but before the occurrence of the case when a calculation is needed, then it is the average earnings that are adjusted by the coefficient.

Example: Since March 01, the company has had an increase in wages, and the employee has been going on a business trip since March 10. The increase factor is 1.37. The average salary before the increase is 3,852 rubles. An employee goes on a business trip for 8 working days. Therefore, you need to adjust the "travel allowance" - (3,852 * 1.37) * 8 = 42,218 rubles.

If the increase occurred when the employee is in the period when payments on average earnings are accrued to him. In this case, the part that is after the date of the increase is increased.

Example: The employee is on "sick leave" from February 25, 2014 to March 5, 2014. His average earnings at the time of going on "sick leave" was 2,365 rubles. Since March 01, there has been an increase in wages by 1.12. Therefore, 3 days in March are subject to recalculation. “In hand” the employee will receive (4 * 2,365) + ((2,365 * 1.12) * 3) = 17,406.4 rubles.

Do not forget that you need to calculate the average earnings very carefully. If this is not done correctly, then the employer may thus distort the tax base for, and the base for contributions to all. This is a violation, and the fiscal authorities will require the employer to pay the correct amounts.

One of the most important indicators that is used in calculating benefits and vacation pay is the average earnings. It depends on the employee's income, timing, work schedule and other quantities. For more information on how the average earnings are calculated in normal and non-standard situations, read on.

Vacation

Each employee is entitled once a year to 28 calendar days of rest. Vacation is paid based on the figures of average earnings, which depends on the actual accrued payments to the employee and the time worked by him. The previous calendar year is taken into account. The calculation of the average earnings for vacation pay is carried out as follows:

From \u003d Average income per day (AVD) x Number of days of rest.

Average income per day is the ratio of accrued salary to the previous 12 months and the weighted average number of calendar days. From 04/02/14 this figure is 29.3. What is included in the calculation of average earnings? According to clause 3 of Decree No. 922, wages, bonuses, allowances and other types of remuneration for work are taken into account. The amount of previously received vacation pay, material assistance is not included in the average income. It also excludes payments for the period of absence of an employee when:

a) he was kept a salary in accordance with the law, except for breaks for feeding the baby;

b) the person received sick leave or pregnancy benefits;

c) the employee did not work due to reasons beyond his control, for example, downtime, strikes;

d) additional days of rest were provided for caring for a disabled person.

Average income per day = (Sum of bonuses, allowances, remunerations accrued for the reporting period / 12 months) / 29.3 (constant value).

Example

An employee of the enterprise takes a vacation from 01/19/15 to 02/01/15 for 14 days. The employee's salary for 12 months amounted to 550 thousand. In 2014, there were no passes. The calculation of the average earnings will be as follows:

We determine the daily income: 550,000 / 12 / 29.3 \u003d 1564.28.
Vacation pay: 1564.28 x 14 = 21,899.92.
At the end of February, the employee received a bonus of 25,000 rubles. following the results of the work. It also needs to be included in the calculation: ((550,000 + 25,000) / 12 / 29.3) x 14 = 22,895.32.
Determine the amount of the surcharge: 22,895.32 - 21,899.92 = 995.40

Such a simple formula is rarely used. During the year, the employee is sick or takes a vacation at least once. Therefore, 12 months in a row are extremely rare.

Period

If one or several months are not fully worked out, then the procedure for calculating the average earnings changes. The amount of actually accrued income is divided by a constant value (29.3). Then the result is multiplied by the number of months worked.

Let's break this big formula into several small ones.

SRH = Salary / Number of days (1), where:

(1) = Days from complete months (2) + Days from incomplete months (3);
(2) = Number of months worked in full x 29.3;
(3) \u003d (29.3 / Number of days in a month) x Number of days worked This is how the average earnings for vacation are calculated.

Let's look at this formula with an example.

Since May 13, the employee of the enterprise has been granted leave for 14 days. In the period from 05/01/14 to 04/30/15, he was ill for 5 days. The amount of actually received salary is 268 thousand rubles. The reporting period consists of:

full months: 322.3 days (11 x 29.3);
incomplete months: 29.3 / 30 x 25 \u003d 24.42 days.

The average daily income is: 268,000 / (322.3 + 24.42) = 772.96.

From the result obtained, it is necessary to pay personal income tax and insurance premiums. If the employee's activities are not related to the production of fixed assets or intangible assets, then these expenses can be taken into account for profit tax purposes.

Example of calculating average earnings

The employee goes on vacation on May 22 for 28 calendar days. He has been with the organization for over 3 years. Salary - 15,000. In May of the previous year, a person was on vacation for 28 days, and in September he was ill for four days. Let's calculate the average salary of an employee:

1. Determine the salary of an employee in May:

15,000 / 18 x 3 (days worked) = 25,000.

2. Now let's find the number of days worked:

29.3 / 31 x 3 = 2.84.

3. Salary of an employee in September (excluding sick leave):

15,000 / 21 x 18 (days worked) = 12857.14.

4. The number of calendar days worked in the ninth month:

29.3 / 30 x 26 = 25.39.

Let's calculate the average earnings: 165,357.14 / 321.23 = 514.76.

Vacation pay: 514.76 x 28 = 14,413.28.

Personal income tax: 14,413.28 x 0.13 = 1874.

Payout: 14,413.28 - 1,874 = 12,539.28.

Early leave

The right to paid days off for the employee appears after six months of work. If necessary, he can take a vacation 28 days earlier if the manager does not object. According to Art. 137 of the Labor Code of the Russian Federation, if an employee wants to quit before the end of the period in which he received days off, then the boss can withhold debt for unworked time from his income.

If a person did not have an accrued salary before and for the reporting period, then the calculation of the average earnings for vacation will be based on the amounts received for the days worked in the current month.

For example, let's make a calculation for an employee who worked from May 1 to May 18, who goes on the main paid vacation from May 19 for 14 days. For ease of calculation, let's take a salary of 15,000.

Number of settlement days: 29.3 / 31 x 18 = 17.01.

SRH: 15,000 / 17.01 = 881.83.

Vacation pay: 881.83 x 14 = 12,345.62.

Personal income tax: 12,345.62 x 0.13 = 1605.

Amount payable: 12,345.62 - 1,605 = 10,740.62.

A similar procedure for calculating average earnings is used when transferring an employee between organizations. According to Art. 77 TK. RF, such a circumstance is a reason for the termination of the previous employment contract. That is, the employee is fired and compensated for the remaining vacation. At the new location, the calculation of average earnings for vacation pay will take place according to the following algorithm:

the number of days worked is determined;
the amount of funds received by the employee is calculated;
SRH is determined;
vacation pay is calculated.

part-timers

According to Art. 286 of the Labor Code of the Russian Federation, such employees must be provided with days off in parallel with rest at the main place. The problem is that these two types of “vacations” may not coincide in duration. The manager at the second place of work does not have the right to refuse leave for additional days. Only certain categories of employees, such as teachers, are eligible for extended leave. What to do? The only way out is to write an application for a vacation at your own expense for the missing days. Additionally, you need to provide documents from the main place of work that will confirm the duration of the rest. The amount of vacation pay is determined according to the standard scheme.

Dismissal

If an employee leaves the place of work, he needs to pay compensation. The calculation of the average earnings upon dismissal is carried out according to the following formula:

SRH = Actual salary paid / 12 / 29.3.

If the employee has worked for less than a year, then the calculation uses data for the period from the date of admission to the position until the last date of the month preceding the dismissal. The same formulas and conditions apply in the event of an employee being made redundant.

Example #1

By the time of the reduction, the employee had worked for the company for six months. During this time, she took 5 days of paid rest. There were no exclusion periods. Upon dismissal, the employee must be provided with compensation for: 28 - 5 = 23 days. The actual amount of salary received for 6 months is 225 thousand rubles. Let's calculate the average earnings for compensation:

225,000 / 6 / 29.3 \u003d 1279.86 rubles. - daily average earnings;
1279.86 x 23 \u003d 29,436.78 rubles. - holiday.

Example #2

The employee wrote a letter of resignation from 05/10/2014. He has been with the organization since May 1, 2013. There were no gaps during the reporting period. Salary - 20 thousand rubles. Compensation is:

(20,000 x 12) / 12 / 29.3 = 682 rubles. - earnings per day;
682 x 28 = 19,096 rubles. - holiday.

Example #3

The person worked at the enterprise for more than a year. On May 24, he wrote a letter of resignation. Behind unused vacation he is entitled to compensation. The calculation base is the period from 05/01/13 to 04/30/14. During this time, the employee was on vacation for 4 days in April. There were no other amounts excluded from the calculations. Actually paid wages - 118 thousand rubles. The base period consists of 11 full months (322.3 days) and 25.4 days of April (29.3 / 30 / 26).

SRH: 118,000 / (322.3 + 25.4) = 339 rubles / day.

State support

To receive benefits former employee you must provide a certificate that indicates the average earnings for the employment center. The allowance is calculated as a percentage of income for the last 3 months of work. The form of the certificate must correspond to the form provided at the employment center. Data on the level of wages are stored at the enterprise for 75 years. So even if a person worked for the company 5 years ago, he can still get such a document.

The employer is obliged to provide a certificate within three days, which indicates the average earnings for the employment center. The calculation is carried out without taking into account the days when:

SRH was kept for the person;
the employee was on sick leave, on maternity leave, looked after disabled children;
the employee did not work due to downtime, strikes;
the employee was on vacation.

If the entire period consists of days to be excluded, then the basis for calculating the SRH should be moved to the corresponding period of time in the previous period.

It is not worth hoping for an average income during a period of unemployment. The Government of the Russian Federation sets the maximum payments for each financial year. If a person has had paid work for more than 26 weeks (6 months) in a 12 month period, then two pay periods await. In the first six months, the amount of the benefit will depend on the average monthly earnings:

75% of the set maximum in the first three months;
60% in the next four months;
45% - in the future.

For the next 12 months, the worker will be paid an allowance in the amount of the minimum amount. The same rate is provided if a person has not worked for 26 weeks in the previous calendar year. The sum of the established minimums and maximums is increased by the district coefficient.

Recalculation

A part-time employee quit on March 10 and received a certificate of income in his hands. Former colleagues later they informed him that salaries at the firm had increased since March 1. The employee needs to receive a recalculation. According to the law, if the change in salaries occurred after the settlement date, earnings for the base period increase. From December to February, the employee received 4 thousand rubles. per month.

First calculus:

Average daily income \u003d (3 x 4000) / (21 + 17 + 20) \u003d 12,000 / 58 \u003d 206.90 rubles.
Average number of days worked: 58/3 =19.33.
Earnings: 206.9 x 19.33 \u003d 3999.38 rubles.

After the recalculation, the salary for the position amounted to 5 thousand rubles. Change factor: 5000 / 4000 = 1.25. According to new data, the SRH will be: 3999.38 + 25% = 4999.23 rubles.

Nuances

The calculation of the average earnings for unemployment and scholarship, which is paid during the period of retraining and promotion, is the same. Calculation is carried out on the basis of data for 3 months and the number of days worked in the reporting period.

The calculation of the average earnings for benefits is carried out according to the following formula:

SRZ \u003d SDZ x SMD, where:

SDZ - average earnings per day (actually accrued income / number of days worked);
SMD - the average number of working days.

If a partial week is set, then this indicator is determined by dividing the salary by the number of days in the reporting period.

Calculation of average earnings can be carried out on the basis of data on hourly wages:

SRZ \u003d SCHZ x SMP, where:

SCHZ - average earnings per hour;
MCH - the average monthly number of hours worked, depending on the length of the week.

The average working time for the period January - March 2015 (number of working days 17, 20 and 20) will be:

(136 + 159 x 2) / 3 = 151.3 (40-hour week);
(122.4 + 143 x 2) / 3 = 136.13 (36-hour week);
(68 + 79.5 x 2) / 3 = 75.67 (20-hour week).

The sum of working hours according to the calendar is divided by 3.

Example

An employee with a worked 40-hour week is entitled to a salary of 25,000 rubles. From 01.04. 13 he quits. The calculation base is 3 months. In January, an employee took sick leave for 3 days. The rest of the months are fully completed. In fact, a person worked: 112 + 159 x 2 = 430 hours.

The average operating time under standard conditions will be 151.33 hours.

Income: 22,058.82 + 25,000 x 2 = 72,058.82.

SRH per hour: 72,058.82 / 430 = 167.58.

SRH: 167.58 x 151.33 = 25,359.88 rubles.

Calculation of average earnings for sick leave

The amount of disability benefits depends on the length of service and income level of the employee:

with an experience of 8 years or more, a payment of 100% of the SRH is due;
5-8 years - 80%;
up to 5 years - 60%.

If the average salary of an employee exceeds the amounts established by law (624,000 rubles in 2014 and 568,000 rubles in 2013), then the indicated maximums are taken into account.

The first step in calculating benefits is determining the money actually paid to the employee. The period for calculating the average earnings will be two years. The amounts for which contributions to the FSS were paid are taken into account. The resulting value is divided by 730 (that is, 365 q.d. in a year x 2). The daily allowance is calculated by multiplying the daily earnings by the appropriate percentage (depending on the length of service). The first three days of sick leave are paid by the employer, the next - by the FSS. If the employee's length of service is less than 26 weeks, then the minimum wage (5965 rubles for 2015) is applied to calculate the benefit for each month.

Example #1

An employee of the organization was ill from 2 to 9 February. For the period 2013 and 2014 there were no walks. The salary for the years did not exceed the maximum amounts. At the date of the onset of the disease, the work experience was more than 8 years. Sick leave will be paid at 100% of the average income. The salary of an employee for two years is 365 thousand rubles.

1. 365 / 730 = 500 - allowance per day.

2. 500 x 5 = 2500 rubles. - the amount of compensation for the entire period of disability. Of them:

500 x 3 \u003d 1500 - will be paid at the expense of the enterprise;
500 x 2 = 1000 - will list the FSS.

Example #2

The employee was ill from 22 to 25 January. His salary for the base period amounted to 570 thousand rubles. for 2013 and 630 thousand rubles. for 2014. Work experience - 3 years.

(568 + 624) / 730 = 1632.88 - rub. / days - average daily income.

Two calendar days fall into the period of illness. Since the work experience of a person is less than 5 years, the allowance will be paid in the amount of 60% of the average income at the expense of the enterprise:

1632.88 x 0.6 x 2 = 1959.46 rubles

Calculation of average earnings for business trips

During periods of travel, only working days are paid, which are provided for by the time sheet and staffing. Only wages are taken into account. The base period for calculations is the twelve months preceding the one in which the employee was sent on a business trip. The rules for calculating the amount of average earnings are standard.

Consider an example

The employee was hired by the company on February 10, 2014. Salary according to staffing- 40 thousand rubles. By order of the director, on February 25, she was sent on a business trip lasting 4 days. The employee did not work the settlement period (249 days) due to illness (8 days) and paid leave (14 days). The salary in these months amounted to 26,086.96 rubles. and 12,000 rubles. respectively.

Actual amount received for 12 months:

40,000 x 10 + 26,086.96 + 12,000 = 438,086.96 rubles.

Number of days worked: 249 - 8 - 14 = 227.

SRH: 438,086.96 / 227 = 1929.90 rubles.

The amount of travel allowance: 1929.90 x 4 = 7719.59 rubles.

Pregnancy and childbirth

The average income in this case is determined by dividing the amount of salary received by the number of days worked. The base period for calculations is two calendar years.

Example #1

The employee went on maternity leave on February 5. Her salary for the previous two years amounted to 520 thousand rubles. in 2013 and 610 thousand rubles. in 2014. These figures do not exceed the statutory maximums. Therefore, the entire amount of earnings will be taken into account when calculating benefits. Period for calculations: 365 x 2 = 730 days. There were no excludable amounts in those years. Average daily earnings \u003d (610 + 520) / 730 \u003d 1547.95 rubles. - the basis for calculating the amount of the benefit.

Example #2

An employee from 06/10/2015 went to maternity leave. She has been employed in the organization since 08/01/2013. Her salary for the previous two years amounted to 90 thousand rubles. in 2013 and 510 thousand rubles. in 2014. By the time the vacation began, the total insurance experience exceeded 6 months. The allowance will be calculated based on the salary received.

Actual earnings of an employee: 90 + 510 = 600 thousand rubles.

For two years, the employee had 35 days that are subject to exclusion. Then the base period is: 730 - 35 = 695 days.

Average daily earnings: 600,000 / 695 = 863.31 rubles. This figure will be taken into account when calculating benefits.

Example #3

An employee of the company in 2015 goes on parental leave. In the billing period, she was ill for 45 days. The allowance will be calculated on the basis of 685 days.

Average earnings: 630 (2013) + 620 (2014) = 1,250,000 rubles.

This figure exceeds the legal limit - 1,192,000 rubles:

630,000 > 568,000 (2013);
620 000 < 624 000 (2014 г.).

Average daily earnings: (568 + 620) / 685 = 1734.30 rubles.

The maximum value of SRH, which is established by law: 1192 / 730 = 1,632.87 rubles.

Since the calculated value is greater than the maximum, the amount of 1632.87 rubles will be used when calculating the amount of sick leave.

Restrictions

If in the base period the employee had no income or its value did not exceed the legally established minimum, then the minimum wage is used to calculate the amount of benefits, sick leave, vacation pay. The average daily wage is calculated as follows:

Minimum wage x 24 months / 730 days.

An employee of the enterprise was accepted for the first job on January 15. From 25.04 to 29.04 she was ill. Since there was no previous insurance period, the amount of the benefit will be calculated based on the indicator of 60% of the SRH. Over the past 24 calendar months (from 01.01.13 to 12.31.14) the actual salary level was 0 rubles. The allowance will be calculated on the basis of the minimum wage: 5965 x 24 / 730 days. = 196.11 rubles.

Seasonal work

Algorithm for calculating average earnings for employees who get a job temporary work, slightly different from the general.

SRH = Actual salary / Number of days worked in a 6-day week.

Example #1

The company entered into a contract with the employee for temporary work from September 1 to October 2. In October, he was granted paid leave for two days. For a fully worked September, the employee received 20,000 rubles. With a 6-day week, the number of working days is 26. SRH: 20,000/26 = 769.23 rubles.

Example #2

The company has concluded a contract with an employee for temporary work in the period from 01.03 to 03.04. For a fully worked March, an employee received 12,000 rubles, and for 3 days of April - 1,636 rubles. At 6 days working week the number of working days is 28. SRH: (12,000 + 1636) / 28 = 487 rubles.

Example #3

The company entered into a contract with an employee for seasonal work in the period from August 3 to October 1. For fully worked months, he will receive 25,000 rubles. In October, the employee took a vacation for 5 days, followed by dismissal. From 10 to 14 August he was ill. This period is excluded from the SRH calculation. For 47 days worked, 45,183.98 rubles were accrued. SRH: 45,183.98 / 47 days = RUB 961.36

Example #4

The company entered into an agreement with an employee for seasonal work from February 11 to April 8. For fully worked months, he will receive 12,000 rubles. In February he was ill for 8 days. This period is excluded from the calculation of average earnings. For all the time, a salary of 20,073 rubles was accrued. SRH: 20,073 / 41 days = 490 rubles.

absenteeism

A person was hired by an organization with a 5-day week on February 1, 2012, and on April 26 of the same year he decided to quit. The base for calculations is 3 months. The first two employees worked completely. In March, he was ill for 6 days, took 3 days at his own expense and missed the same amount without good reasons. According to the regulation, sick leave and vacation at one's own expense are excluded, and absenteeism is not included in the list. It turns out that the employee worked: 17 + 20 + (20 - 6 - 4) = 47 days. Under standard conditions, the average number of days worked is 19.

Total salary: 15,000 x 2 + 5,250 = 35,250 rubles. SRH: 35,250 / 47 x 19 = 13,037.23 rubles.

The procedure for calculating average earnings

The size of the average wage is used to determine the amount of payments in favor of employees established by labor law: compensation, vacation pay, study leave, donor and so on.
Therefore, before startingcalculus, say,the amount of compensation for unused vacation, it is necessary to determine the size of the average income of the employee.

The size of the average wage is determined in accordance with the "Regulation on the peculiarities of the procedure for calculating the average wage" approved by Government Decree No. 922, as amended by Government Decree No. 916.

Payments taken into account when calculating average earnings

To calculate the average wage, all types of payments provided for by the wage system in a particular organization are accepted:

all types of remuneration (rates, salaries, interest, fees, remuneration, etc.), incl. wages paid in non-monetary form;
all types of allowances and additional payments for the work performed;
payments related to working conditions (coefficients, interest, allowances, etc.);
bonuses, remuneration provided for by the remuneration system of a particular employer.

Payments not taken into account when calculating average earnings

When determining the amount of average earnings (SZ), the following payments are not included in the total amount of income:

payments of a social nature (all types of benefits, compensations, etc.);
payments that are not related to wages (payment for travel, food, education, treatment, material assistance, etc.).

Billing period to determine the size of average earnings

To calculate the average income, with the exception of certain cases, a period equal to twelve calendar months is taken, preceding the onset of the corresponding period for which the employee's salary is kept. So, to calculate vacation pay and compensation for unused vacation, the employee's income for the previous 12 months is taken.
In this case, the period from the 1st to the 30th (31st) day of each month, and the 28th (29th) day of February is taken as a calendar month.

In other words, if an employee got a job from the middle of the month, and not from the first day, this month will be considered incomplete. So, let's say Ivanov was hired on March 15th. When determining the average income, you should not take it for a month: from March 15 to April 15, from April 15 to May 15, etc. The calendar month is taken as the basis from the first to the last day.

Time excluded from the billing period

When determining the average income, the time and amounts accrued to employees during this time are excluded from the billing period if:

for the employee, in accordance with labor legislation, the average wage was maintained;
period of maternity leave;
period of disability;
periods of forced downtime;
paid days provided by the employer to care for children with disabilities;
other cases when the employee was released from work, with pay (full or partial), or without pay.

If the employee had no income in the billing period

If the employee had no income in the period taken as the billing period, or the entire period falls on the excluded one (for example, being on parental leave), the period preceding the billing period should be taken as the billing period.

Note!

If at least one month has been worked out in the billing period, the period is not transferred. The average earnings will be calculated based on the income accrued in the month worked and the time actually worked.

Also, please note that if the employee did not work in the previous 12 months, the billing period is no longer transferred. In this case, when calculating the SZ, one should proceed from the amount accrued for the days of the month worked.
If the employee did not have such an income, determine the SZ based on the established salary.

The procedure for calculating average earnings

To determine the size average income, you need to calculate the size average daily wage .
Amount average daily wage must be determined when calculating the following payments:

holiday pay;
other cases provided for by the Labor Code.

The exceptions are cases when employees have a summary record of working time.

To determine the amount of average earnings, you need to multiply the average daily earnings by the number of days payable

The procedure for calculating the average daily earnings

The procedure for calculating the average daily earnings (SDZ) depends on the purpose for which its size is determined. So, for payments of a different nature, the amount of SDZ is determined by different formulas.
Consider what formulas should be used to determine the size of the SDZ in different cases.

Calculation of SDZ for vacation pay and compensation for unused vacation

The average daily income determined for vacation pay is calculated depending on which days the vacation is granted: in calendar days or in working days.

Leave is granted in calendar days

If the employee is granted leave in calendar days, use the following formula when determining the amount of SDZ:

Total income for RP / 12 / 29.4

RP - billing period;
29.4 - the average monthly number of calendar days;
12 - the number of months in the billing period.

If not the entire period has been worked out, or the time excluded from the calculation falls on it, determine the size of the SDZ using the following formula:

Total income for RP /(29.4 x SM + CDN)

Where:
PM - the number of fully worked months;
KDN - the number of calendar days in a month that is not fully worked out.
Calculate the number of calendar days in an incompletely worked month using the following formula:

29.4/KDM X CODE

KDM - the number of calendar days in a month;

CODE - the number of calendar days falling on the worked period of this month.

Let's look at an example:

Stepanov quits without taking a vacation. Upon dismissal, he was entitled to compensation. Working period: 01/01/2013 to 05/15/2013

4 full months and 15 days

The employee's income for this period amounted to 78,000 rubles

1 - Determine the number of days in the worked period

4 months x 29.4 = 117.60 days

2 - Number of counted days in May

29.4/31 x 15 = 14.23 days

117.60 + 14.23 = 131.83 total worked out in the billing period

3 - Determine the size of the average daily earnings

78000 / 131.83 = 591.68 - the average daily income

Leave is granted in working days

If the employee is granted leave in working days, use the following formula to determine the amount of SDZ:

Total income for RP / number of working days according to the calendar 6-day work. weeks

Calculation of SDZ for other cases

The average daily income for cases, except for the payment of vacations and compensations, is calculated without using the value taken for the average monthly number of calendar days (29.4)
Formula for calculating SDZ

Total income for RP / number of working days actually worked

That is, in cases of calculating SDZ, with the exception of vacation pay and compensation, the days actually worked in the period should be calculated by direct calculation.

Calculation of SDZ with the summarized accounting of working hours

For employees with summed working hours, to determine the average salary, you need to display the average hourly income.
Formula for determining average hourly earnings

Total income for RP / number of hours actually worked

The average wage to be paid to an employee is determined as follows:

SCW X RF

Where:
SCHZ - average hourly earnings;
RF - the number of working hours according to the employee's schedule in the payable period.

Payment for additional study leave

When granting additional study leave, all calendar days holidays. If holidays fall within this period, they must also be paid in full.

How bonuses are taken into account when calculating the size of average earnings

Bonuses accrued monthly are taken into account when calculating the SZ in the order in which they were accrued in the billing period, but not more than one payment for each indicator per month.
Bonuses accrued for a period of work of more than one month are taken into account:

in terms of actually accrued in the period taken for the settlement, for each indicator;
if the period for which the premiums are accrued exceeds 12 months (billing period) - in terms of the amount accrued for each month of the RP.

Bonuses and remuneration accrued based on the results of work: based on the results of the year, for length of service, other payments based on the results of work accrued after the expiration of the billing period, but according to its results, are taken into account regardless of the period in which they were accrued.

Bonuses when calculating SZ if the RP is not fully worked out

If the RP is not fully worked out, or this period accounted for the time excluded from the calculation and payments for it, take into account the bonuses for calculating the SZ in the following order:
Consider bonuses in proportion to the actual hours worked in the RP. At the same time, quarterly or monthly bonuses, that is, bonuses that are accrued for the time actually worked, are taken into account in the usual manner, but if the month or quarter for which they were accrued was not fully worked, then they should also be taken into account in proportion to the actual time worked.

Calculation of average earnings with an increase in wages

If wages were increased in the billing period, employee benefits that are taken into account when calculating the SZ accrued in the RP are increased by coefficients.

Calculation of the increase factor

tariff rate (salary) subject to increase / tariff rate (salary) in each month of the RP

The salary was increased after the RP but before the occurrence of the case for which the SZ is calculated - the average earnings for the billing period increase;
If the salary was increased during the period of saving earnings, a part of the SZ is increased from the date of the increase in salary (rate) until the end of the corresponding period;
If, with an increase in wages in an organization, changes are made to the list or amounts of additional payments to salaries (rates), the size of the SZ is increased by the increase coefficients.

Calculation of the increase factor

tariff rate (salary) subject to increase / tariff rate (salary) in the same amount

Determination of average earnings to pay for forced absenteeism

If during the period of forced absenteeism the tariff rate (official salary) of the employee has increased, in order to pay for absenteeism, it is necessary to determine the amount of average earnings, taking into account this increase, for which the SZ is increased by a coefficient.

tariff rate (salary) taking into account the increase / tariff rate (salary) in the billing period

Note!

Payments, the amount of which is fixed or set in absolute terms, do not increase with a change in wages.
In all cases, the average monthly salary of an employee who has fully worked out the norm of time and fulfilled the labor norms cannot be lower than the minimum wage (minimum wage).

Center for Accounting Practice "Sail"

The calculation of the average earnings of an accountant has to be done quite often. Based on it, vacation pay, severance pay paid to employees upon dismissal for a number of reasons are calculated. minimum dimensions payments when transferring to another job, etc. (Article 139 of the Labor Code of the Russian Federation). Therefore, it will not hurt to figure out how to calculate the average earnings.

How to calculate the average salary

How to calculate the average salary for the billing period

It is clear that when calculating the average earnings, it is not necessary to take into account all the "salary" payments accrued in favor of the employee from the moment of his employment. The calculation includes amounts accrued for the billing period. In the general case, it is equal to 12 calendar months preceding the period for which the employee retains average earnings (clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

At the same time, a number of periods from the calculated .

How the average salary is calculated: formula

The procedure for calculating average earnings is as follows: first, the amount of the employee is determined, and then it is multiplied by the number of days (hours) in the paid period. Calculation in hours is made if the employee has a total accounting of working time.

The formula for calculating the average salary looks like this:

How to calculate average earnings, taking into account "additional payments"

The procedure for calculating the average wage provides for an increase in tariff rates/ salaries of employees of the organization during certain period, as well as accounting in the calculation.

But there are also more exotic situations. Suppose an employee began to pay an additional payment for harmfulness a few months ago (based on the results of a special assessment). Now how to calculate the average earnings of this employee: in general order Or is it necessary to index the amount of the surcharge for harmfulness for the entire billing period? In such a situation, indexing is not necessary. Since the surcharge is not the same as a general increase in salaries for all employees of an organization or at least a division.

Another difficult situation: how to calculate the average earnings of northern workers who were previously compensated for travel expenses to and from the place of vacation? The answer is - without taking into account such compensation. After all, it is not part of the employee's salary.