The employer is obliged to pay his own employee wages, the value of which is determined by the Labor Code of the Russian Federation and the employment contract.
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It is important to work in advance this moment. In addition, it should be understood that it is necessary to be able to settle middle size wages.
Since this is required to solve a variety of tasks. For example, to accrual holidays and many other purposes.
Moreover, to calculate the average wage should be approached as seriously as possible. This will avoid multiple different difficulties and difficulties.
First of all, it concerns labor inspection issues. As violations in the field labor relationship May be caused not only fines, but also criminal liability.
Because the issue of calculating holidays, as well as other amounts associated in one way or another with the average wages, It will be necessary to figure it out first of all. The process of computing is standard, is determined by the current legislation in this field.
Highlights
But at the same time it should be noted that the process of computing must be carried out within the framework of legislation.
Errors are not allowed. Subsequently, when checking the tax or labor inspectorate, it will definitely be found.
Payments received by employees before, after the hospital should be calculated as accurately as possible.
Moreover, the employee itself should also make out this issue. This will allow independently, without any assistance to monitor compliance with their rights.
Remuneration for any merit is also usually calculated depending on the value of the average wage. Accordingly, the question should be disassembled primarily.
Definitions
But before starting familiarizing legislative standardsYou will need to study a number of terms. Only in this case will be possible to prevent a variety of difficulties.
To the basic concepts, to pay attention to which it will be necessary first of all, should include:
- wage;
- average salary;
- holidays;
- hospital;
- manual;
- prize.
Under the salary implies some amount of money that a specific citizen receives as payment for his work at work.
It is important to note that the value is as defined not only, but also. Since at the moment installed minimum size wage.
Less than which the employer has no right to pay to his employee. This moment you need to work first.
Under the average wage is meant some monetary value, which is the average for a separate period of time in monetary terms.
It will be necessary to consider the calculation as seriously as possible. Since the average salary is used to calculate a wide list of various other indicators.
For example, vacation taxes are the amount of money that the employee receives a month of vacation. Also calculated on the basis of the average wage.
Under such payments implies some amount of money that is accrued through the hospital sheet. Manual - accrual of funds in connection with certain events.
The situation is similarly like a premium - it is often accrued based on the calculation of the average wage. It should be noted that when calculating you need to carefully treat the period of spent days.
The amount of average wage will be calculated on the basis of this. Accounting for spent periods is carried out by the dates of the working calendar.
What is it for
The average wage indicator allows you to simultaneously solve a whole range of a variety of tasks. This indicator is required both to accrual various amounts and in other cases.
At the moment, the calculation of the average salary is most often required to implement the following points:
In addition, in addition to standard situations, there are many other purposes that can be achieved by calculating the value of the average wage.
It can be drawing up statistical reporting In the organization by average wages, another.
But, regardless of the tasks that need to be solved, it will be necessary to take the maximum seriously as possible to implement the calculation process. Otherwise, problems may arise, difficulties.
Regulatory regulation
The issue of wages is quite detailed in a special legislative document - the Labor Code of the Russian Federation.
It indicates the basic, main points associated with wages, its calculation. At the same time, it is important for the worker himself in essence with all provisions.
The very question of calculating the average value of wages is determined. This article indicates all the subtleties, the nuances of the implementation of such calculation.
The process of calculation itself is completely standard, no difficulty is missing. But it is important to note a number of subtleties, specific points.
Denot to the calculation period when dismissal can be again within the framework of the NAP. This moment is set.
Accordingly, it is important to remember enough serious about the incorrect calculation of the magnitude of wages and untimely deductions.
This moment is determined. It is assumed not only administrative responsibility in the format of fines, but also a criminal.
Accordingly, the employer should not allow various kinds of violations. Since they can lead to unpleasant consequences.
The number from which the calculation will be implemented is determined according to the working calendar and legislative standards.
There is a rather extensive list of a variety of subtleties, features related precisely with the issue of registration of the magnitude of wages.
If any controversial moments arose and the worker believes that it has been violated, he needs to contact the employment inspection.
But it is possible to resolve the problem in this way if the present violation is obvious. If the question is quite complicated, it will be necessary to apply to the court to resolve the conflict situation.
It should only be noted that litigation Often occupy a rather extensive amount of time. As a result - if possible, it is still worth avoided.
This will allow preventing many problems, difficulties. If a peaceful problem fails to settle - then it remains only to go to court at the place permanent residence defendant.
How to calculate average salary for the year
The process of calculating the average value of the company's salary can be carried out in one way. At the same time, the formula is standard.
It is only important to note that the process of implementing the calculation process has its subtleties and features. An employee carrying out the calculation should be as attentive as possible.
Today everything is somewhat simplified due to automated calculation machines. But at the same time it is imperative to understand the principle of the calculations performed.
To the main issues, to disassemble that will need to be implemented by the relevant computing, the following belongs:
- what formula is used;
- how to find the average monthly zp;
- examples of calculations for the organization.
How formula is used
It is important to note that when calculating the average wage, it is required to take into account all types of payments that are applied to concrete enterprise and are provided by local acts.
Such payments may include the following:
The following positions should not be included in the calculation process:
- disease benefits;
- vacation charges;
- all premiums that will be paid at the end of the year;
- payment of leave due to bir
- payment for the passage of training, as well as advanced training.
The formula itself is sufficiently used to calculate the formula. It looks like this:
How to find an average monthly wage
Often it is required to find the average monthly wage. The formula for calculation will be quite simple enough.
This will look like this:
Examples of calculation for the organization
The easiest way to deal with the calculation of the average wage is on a simple example.
For the period from 01/01/2016 to 06.06.2016, an employee M. received the following accruals:
The size of the average wage will be:
The value indicated above will be average salary for 6 months of operation of a particular employee. Most often it is required for the calculation for this period.
One of the most important indicatorsused when calculating benefits and vacation middle earnings. It depends on the employee's income, deadlines, work schedules and other values. More information about how the calculation of the average earnings in ordinary and non-standard situations is calculated, read further.
Vacations
Each employee is relying once a year 28 calendar holidays. Vacation is paid on the basis of the number of average earnings, which depends on the actual accrued payout employee and spent time spent. The preceding calendar year is taken into account. The calculation of the average earnings for holidays is carried out like this:
From \u003d average income per day (SRH) x number of holiday days.
The average income per day is the ratio of accrued salary to the previous 12 months and the weighted average number of calendar days. From 02.04.14 this figure is 29.3. What is included in the calculation of the average earnings? According to paragraph 3 of Resolution No. 922, salary, premiums, premiums and other types of fee are taken into account. The amount of previously received vacation taxes, material assistance in average income Excluded. Also from it exclude payments for the absence of an employee when:
a) he was salary in accordance with the legislation, except for interruptions for feeding a baby;
b) the person received hospital or pregnancy allowance;
c) the employee did not work because of the reasons independent of him, for example, downtime, strikes;
d) Additional holidays were provided for disabled care.
Middle income per day \u003d (amount accrued for the reporting period of premiums, premises, remuneration / 12 months.) / 29.3 (permanent value).
Example
An employee of the enterprise takes a vacation from 01/19/15 to 01.02.15 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 occur like this:
- We define day-made income: 550 000/12 / 29.3 \u003d 1564.28.
- Vacations: 1564.28 x 14 \u003d 21 899.92.
- At the end of February, the employee received a premium of 25,000 rubles. Following the work. It also needs to be included in the calculation: ((550,000 + 25,000) / 12 / 29.3) x 14 \u003d 22 895.32.
- We define the amount of surcharge: 22 895.32 - 21 899.92 \u003d 995.40
Such a simple formula is rarely possible to use. For a year, a worker at least once sick or takes a vacation. Therefore, 12 months in a row are extremely rare.
Period
If one or several months is not fully worked out, then the procedure for calculating average earnings changes. The amount of actually accrued income is divided by a permanent amount (29.3). Then the result is multiplied by the number of past months.
We divide this large formula for several small.
SRS \u003d salary / number of days (1), where:
- (1) \u003d day from full months (2) + day from incomplete months (3);
- (2) \u003d number of past months completely x 29.3;
- (3) \u003d (29.3 / Number of days per month) x The number of spent days in this way is the calculation of the average earnings for leave.
Consider this formula on the example.
From May 13, an employee of the enterprise is given a vacation for 14 days. In the period from 01.05.14 to 30.04.15, he sick 5 days. The amount of actually received wages 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 income per day is: 268 000 / (322.3 + 24.42) \u003d 772.96.
From the result obtained, it is necessary to pay NFFL and insurance contributions. If the employee's activities are not related to the manufacture of OS or NMA, then these costs can be taken into account in order to tax.
Example of calculating average earnings
The employee goes on vacation 22.05 by 28 calendar days. In the organization he worked for more than 3 years. Salary - 15,000. In May of the previous year, a person was on vacation 28 days, and in September fastened four days. We will calculate the average employee earnings:
1. Determine the salary of the employee in May:
15 000/18 x 3 (spent 24 hours) \u003d 25 000.
2. Now we find the number of spent days:
29.3 / 31 x 3 \u003d 2.84.
3. Employee salary in September (excluding hospital):
15 000/21 x 18 (spent 24 hours) \u003d 12857,14.
4. The number of spent calendar days in the ninth month:
29.3 / 30 x 26 \u003d 25.39.
We will calculate the average earnings: 165 357.14 / 321.23 \u003d 514.76.
Vacations: 514.76 x 28 \u003d 14 413.28.
NDFL: 14 413.28 x 0.13 \u003d 1874.
Payment: 14 413.28 - 1874 \u003d 12 539.28.
Frontal vacation
The right to paid weekend from an employee appears after half a year. If necessary, he can take leave 28 days earlier, if the head does not mind. According to Art. 137 of the Labor Code of the Russian Federation, if the employee wants to quit until the end of the period, at the expense of which he received the weekend, the boss can keep debt for indisputable time from his revenue.
If a person has no accrued salary before and during the reporting period, then the calculation of the average earnings for leave will occur based on the amounts received for spent days in the current month.
For example, we will make a calculation for an employee who has spent on May 1 to 18, which is sent to the main paid vacation from May 19 for 14 days. For ease of calculation, take a salary of 15,000.
The number of estimated day: 29.3 / 31 x 18 \u003d 17.01.
SRH: 15 000 / 17,01 \u003d 881.83.
Vacations: 881.83 x 14 \u003d 12 345.62.
NDFL: 12 345.62 x 0.13 \u003d 1605.
Amount to pay: 12 345, 62 - 1605 \u003d 10 740.62.
Similarly, the procedure for calculating average earnings is used when translating an employee between organizations. According to Art. 77 TC. RF, this circumstance is a reason for the termination of the previous employment contract. That is, the employee is dismissed and pay compensation for the remaining vacation. In a new place, the calculation of average earnings for holidays will occur by such an algorithm:
- the number of spent days is determined;
- the amount of funds received by the employee is calculated;
- sRH is determined;
- calculated holidays.
Part-time
According to Art. 286 TK RF, such employees need to provide the weekend parallel with rest at the main place. The problem is that by duration these two types of "vacation" may not coincide. The head at the second place of work does not have the right to refuse vacation for additional days. Only some categories of employees, such as teachers, an extended leave is available. What to do? The only way out is to write a vacation application at your own expense for missing days. Additionally, you need to provide documents from the main place of work that will confirm the recreation duration. The amount of vacation pay is determined by the standard scheme.
Dismissal
If an employee leaves the place of work, he needs to pay compensation. The calculation of the average earnings during dismissal is carried out according to such a formula:
SRV \u003d actually paid salary / 12/2 29.3.
If an employee worked less than a year, then data is used for the period from the date of reception to the post to the last date of the month preceding dismissal. The same formulas and conditions act in the event of a reduction in the employee.
Example number 1.
By the time of the reduction, the employee worked in the company half a year. During this time she took 5 days of paid rest. There were no periods excluded from the experience. When dismissing a worker should be made compensation for: 28 - 5 \u003d 23 days. In fact, the amount received amount of salary for 6 months is 225 thousand rubles. We will calculate the average earnings for compensation:
- 225 000/6 / 29.3 \u003d 1279.86 rub. - daily average earnings;
- 1279.86 x 23 \u003d 29 436.78 rubles. - Vacations.
Example number 2.
The employee wrote an application for dismissal from 05/10/2014. In the organization, he worked from 01.05.2013. IN reporting period There were no passes. Salary - 20 thousand rubles. Compensation is:
- (20 000 x 12) / 12 / 29.3 \u003d 682 rubles. - Earnings per day;
- 682 x 28 \u003d 19,096 rub. - Vacations.
Example number 3.
Man worked at the enterprise for more than a year. From May 24, he wrote an application for dismissal. Per unused vacation He is compensation. The calculation base serves as the period from 01.05.13 to 30.04.14. During this time, 4 days in April, the employee was on vacation. There were no other sums excluded from the calculations. In fact 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) \u003d 339 rubles / day.
State support
To obtain benefits, a former employee must provide a certificate in which the average earnings for the employment center are specified. The calculation of the manual is carried out in percentage to income for the last 3 months of work. The form of reference must match the forms provided at the Employment Center. Data on the level of remuneration is kept in the enterprise within 75 years. So even if a person worked in a company 5 years ago, he still can get such a document.
The employer is obliged to provide a certificate within three days, in which the average earnings for the employment center is indicated. The calculation is carried out without taking into account days when:
- the man was preserved at the man;
- the employee was on the hospital, on maternity leave, cared for children with disabilities;
- the employee did not work in connection with the downtime, strikes;
- worker was on vacation.
If the entire period consists of excluded days, then the base for the calculation of the SRH is worth moving to the corresponding period of time in the previous period.
Hope for average income during unemployment is not worth it. The Russian government establishes limit payments for each fiscal year. If a person had paid work for more than 26 weeks (6 months) for 12 months, then it is expected two payment periods. In the first six months, the amount of benefits will depend on the average monthly earnings:
- 75% of the maximum installed in the first three months;
- 60% - in the next four months;
- 45% - in the future.
The following 12 months, the worker will be paid a manual in the amount of the minimum set value. The same tariff is provided if the person did not work 26 weeks for the previous calendar year. The amount of established minima and maxima increases into the district coefficient.
Recalculation
An employee who worked on Poliowee was fired on March 10 and received a certificate of income in his hands. Former colleagues later informed him that the salaries on the company were raised from March 1. An employee needs to receive recalculation. According to the law, if the change in the salaries occurred after the calculated date, the earnings increase over the base period. From December to February, an employee received 4 thousand rubles. per month.
First calculus:
- Middle income per day \u003d (3 x 4000) / (21 + 17 + 20) \u003d 12 000/58 \u003d 206.90 rubles.
- The average number of worked days: 58/3 \u003d 19.33.
- Earnings: 206.9 x 19.33 \u003d 3999.38 rubles.
After recalculation, the salary of posts amounted to 5 thousand rubles. Change ratio: 5000/4000 \u003d 1.25. According to new data, the SRP will be: 3999.38 + 25% \u003d 4999,23 rubles.
Nuances
The calculation of the average earnings for unemployment and scholarship, which is paid during the retraining period and increases, the same. Calculation is carried out on the basis of data for 3 months and the numbers of spent days in the reporting period.
The calculation of the average earnings for the manual is carried out according to such a formula:
SRS \u003d SDZ XMD, where:
- SDZ - average earnings per day (actually accrued income / number of waste spent);
- SMD is the average number of working days.
If an incomplete week is installed, this indicator is determined by dividing the salary by the number of days in the reporting period.
The calculation of the average earnings can be carried out on the basis of data on time wage:
SRS \u003d SCS X, where:
- CIDS - average earnings per hour;
- MSM - average monthly hours of worked hours depending on the duration of the week.
The average work time for the period January - March 2015 (the number of working days 17, 20 and 20) will be:
- (136 + 159 x 2) / 3 \u003d 151.3 (40-hour week);
- (122.4 + 143 x 2) / 3 \u003d 136.13 (36-hour week);
- (68 + 79.5 x 2) / 3 \u003d 75.67 (20-hour week).
The amount of working hours on the calendar is divided into 3.
Example
An employee with a 40-hour spent salary of 25,000 rubles. From 01.04. 13 He dismisses. The base for calculation is 3 months. In January, the employee took hospital for 3 days. The remaining months have been fully worked out. In fact, man worked: 112 + 159 x 2 \u003d 430 hours.
The average working hours under standard conditions will be 151.33 hours.
Income: 22 058.82 + 25 000 x 2 \u003d 72 058.82.
SRH per hour: 72 058,82 / 430 \u003d 167.58.
SRH: 167.58 x 151.33 \u003d 25 359.88 rubles.
Calculation of average earnings for hospital
The amount of disability benefits depends on the duration of work and the income level of the employee:
- with an experience of 8 years, the payment of 100% of the SRH is assumed;
- 5-8 years old - 80%;
- up to 5 years - 60%.
If the average earnings of the employee exceeds the established legislative amounts (624,000 rubles. In 2014 and 568,000 rubles. In 2013.), then the specified maxima is taken into account.
The first step in calculating the benefit is the definition of the actually paid employee of money. The period of calculating average earnings will be two years. The amounts for which contributions to the FSS were paid. The resulting value is divided by 730 (that is, 365 k. D. V year x 2). The amount of benefits per day is calculated by multiplying the daytime earnings to the corresponding percentage (depending on the experience). The first three days of the hospital are paid by the employer, follow-up - FSS. If the worker's experience is less than 26 weeks, then the magnitude of the minimum was used to calculate the benefit for each month (5965 rubles for 2015).
Example number 1.
An employee of the organization was ill from February 2 to 9. For the period 2013 and 2014 Poles were not. Salary by years of limit sums did not exceed. At the date of the beginning of the disease, the work experience amounted to more than 8 years. Hospital will be paid 100% of the amount of average income. The salary of the employee for two years is 365 thousand rubles.
1. 365/730 \u003d 500 - Manual per day.
2. 500 x 5 \u003d 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 \u003d 1000 - List FSS.
Example number 2.
The employee was ill from January 22 to 25. 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 \u003d 1632.88 - rubles. / day. - Middle day earnings.
During the disease, two calendar Day. As a person's experience is less than 5 years, the manual will be paid in the amount of 60% of the average income at the expense of the company's funds:
1632.88 x 0.6 x 2 \u003d 1959,46 rub.
Calculation of average earnings for travel
During the periods of travel, only working days are paid for by the Calam and staff schedule. Only payments for labor are taken into account. The base period for calculations - twelve months preceding the person in which the employee was sent on a business trip. The rules for calculating the amount of average earnings are standard.
Consider example
The employee was hired to work on February 10, 2014. Salary on a staffing schedule - 40 thousand rubles. By order of the Director, on February 25, it is aimed at a business trip for 4 days. The estimated period (249 days), the employee did not work because of the disease (8 days) and paid leave (14 days). Salary in these months amounted to 26,086.96 rubles. and 12,000 rubles. respectively.
In fact, the amount received for 12 months:
40 000 x 10 + 26 086.96 + 12 000 \u003d 438 086.96 rub.
The number of spent days: 249 - 8 - 14 \u003d 227.
SRH: 438 086.96 / 227 \u003d 1929.90 rub.
The amount of travel: 1929.90 x 4 \u003d 7719,59 rub.
Pregnancy and childbirth
The average income in this case is determined by dividing the amount of the received salary for the number of worked days. The base period for calculations is two calendar years.
Example number 1.
The employee went on decret from February 5th. 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 legislative maxima. Therefore, the entire amount of earnings will be taken into account when calculating the benefits. Period for calculations: 365 x 2 \u003d 730 days. Excluded amounts were absent during these years. Middle day earnings \u003d (610 + 520) / 730 \u003d 1547.95 rub. - The basis for calculating the amount of the benefit.
Example number 2.
An employee from 10.06.2015 went to maternity leave. It is employed in the organization from 01.08.2013. Its salary in the two previous years amounted to 90 thousand rubles. in 2013 and 510 thousand rubles. in 2014. By the time of the beginning of vacation, the overall insurance experience exceeded 6 months. The manual will be calculated on the basis of the received salary.
Actual earnings of employee: 90 + 510 \u003d 600 thousand rubles.
For two years, the employee had 35 days that are subject to exception. Then the base period is: 730 - 35 \u003d 695 days.
Middle Day Earnings: 600 000/695 \u003d 863,31 rub. This figure will be taken into account when calculating the benefit.
Example number 3.
The employee of the enterprise in 2015 goes on child care leave. IN estimated period She sick 45 days. The manual will be calculated on the basis of 685 days.
Middle earnings: 630 (2013) + 620 (2014) \u003d 1,250,000 rubles.
This figure exceeds the legislative restriction - 1,192,000 rubles:
- 630,000\u003e 568 000 (2013);
- 620 000 < 624 000 (2014 г.).
Maternally earnings: (568 + 620) / 685 \u003d 1734,30 rub.
The maximum value of the SRV, which is established by the legislative: 1192/730 \u003d 1 632.87 rubles.
Insofar as calculation More maximal, then when calculating the amount of the hospital will be used amount of 1632.87 rubles.
Restrictions
If in basic period The employee had no income or its value did not exceed the legislatively established minimum, then the amount of minimum wage is used to calculate the amount of benefit, hospital, vacation pay. The average daily salary is calculated as follows:
Mrots x 24 months / 730 days.
The employee of the enterprise was adopted on the first place of work on January 15th. From 25.04 to 29.04, she was sick. Insofar as insurance experience Previously there was no, then the amount of benefits will be calculated on the basis of the indicator of 60% of the SRP. For the past 24 calendar months (from 01/01/13 to 31.12.14), the actual level of salaries amounted to 0 rubles. The allowance will be calculated on the basis of the magnitude of the minimum wage: 5965 x 24/730 days. \u003d 196.11 rub.
Seasonal work
The algorithm for calculating the average earnings for employees who are arranged for temporary operation, is slightly different from the total.
SRS \u003d actual salary / Number of spent days at a 6-day week.
Example number 1.
The company concluded an agreement with an employee for temporary work from September 1 to October 2. In October, he was given paid vacation for two days. For a fully spent september, an employee received 20,000 rubles. At 6 days week, the number of working days is 26. SRH: 20 000/26 \u003d 769.23 rubles.
Example number 2.
The company concluded a temporary work agreement with an employee from 01.03 to 03.04. For the fully spent Mart, the employee received 12,000 rubles. And for 3 days of April - 1636 rubles. At a 6-day work week, the number of working days is 28. SRH: (12,000 + 1636) / 28 \u003d 487 rubles.
Example number 3.
The company concluded an agreement with an employee for seasonal work from August 3 to October 1. For the fully spent 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 sick. This period is excluded at the calculation of the SRP. For the sold 47 days, it was accrued 45,183.98 rubles. SRH: 45 183.98 / 47 days \u003d 961.36 rubles.
Example number 4.
The company concluded an agreement with an employee for seasonal work from February 11 to April 8. For fully spent months, he will receive 12,000 rubles. In February, he sick 8 days. This period is excluded at the calculation of the average earnings. For all time, a salary was calculated in the amount of 20,073 rubles. SRH: 20 073/41 day \u003d 490 rubles.
Absentee
The person was employed in the organization from the 5th day week 01.02.12, and on 26.04 of the same year decided to quit. The base for calculations is 3 months. The first two employees worked completely. In March, he was sick for 6 days, I took for 3 days at my own expense and so much missed without good reason. According to the situation, hospital and vacation at their own expense are excluded, and the absenteeism is not included in the list. It turns out that the employee worked: 17 + 20 + (20 - 6 - 4) \u003d 47 days. Under standard conditions, the average number of spent days is 19.
General salary: 15 000 x 2 + 5250 \u003d 35 250 rubles. SRP: 35 250/47 x 19 \u003d 13 037,23 rub.
The calculation operation of the average amount of employee earnings from the point of view of mathematics is a task for junior primary school classes. It is necessary for the amount of the accrued employee (taking into account all the raising and lower coefficients) for the estimated period of income to share for days actually spent by the employee in the same period.
However, this apparent simplicity is very deceptive. The main difficulty facing the accountant practitioners is to determine the total salary and the number of days in the period that should be involved in the calculation.
For what you need to define the average daytime earnings
Determining the average daily salary, should be guided by the provisions Decisions of the Government of the Russian Federation №-922 dated December 24, 2007 (further decree). According to the decision, the average earnings of the employee is taken into account in the work of accruals for the periods in which the employee, according to the legislation, is maintained by the average salary. These periods include:
- vacation;
- business trips,
- passing a medical examination;
- forced simple (simple not about the fault of the employee);
- days of donor blood delivery;
- forced rusher;
- visit court sessions, prosecutor's office, military registration and enlistment office.
What is taken into account when calculating
In accordance with the decree, the estimated period is the calendar year (12 months), which preceded the month in which the calculation is made. For example, if the calculation is performed in November 2018, the settlement is considered to be the period from 1.11.2017 to 10/31/2018.
In paragraph 5 of the Resolution, it is said that when determining the average daily salaries, only the days actually spent by the employee are subject to accounting. Therefore, out of the total, it is necessary to subtract the days for which the employee was charged the average salary. The legislation provides for the following situations in which the employee's salary is calculated on the basis of its average daily salary last period:
- Was on vacation or service business trip;
- Visited government agencies (court, prosecutor's office, military registration and enlistment office);
- Idle or strolled for reasons independent of him;
- Was on the hospital;
- Located in unpaid vacation.
When calculating the total amount of income received by the employee during the estimated period, it is necessary to be guided by paragraph 2 of the decision, which lists the types of payments that are included in the aggregate employee income:
- Wage;
- Surcharges and various surcharges for gravity, professional skill, experience, etc.;
- Compensating payments related to heavy working conditions, overtime work and work in non-working days (holidays and weekends);
- Prizes, bonuses, remuneration and other payments provided for in a collective agreement or internal provisions regarding the remuneration approved in the enterprise.
Not included in the calculation of cumulative income, according to clause 3 of the Resolution, the following types of payments:
- Various types of social benefits (payment of travel, vouchers, material assistance, etc.);
- Dividends;
- Remuneration to the participants of the Supervisory Boards and Board of Directors.
Calculation order
The number of days is calculated by the production calendaradopted at the enterprise. The management of the enterprise is allowed to establish other time frames of the estimated period (for example, a day, three months, six months, a year, two years), but two rules should be carried out strictly:
- The decision to change the calculation period should be reflected in the collective agreement or in the work adopted at the enterprise.
- The change in the framework of the calculation period should not entail the infringement of an employee (reducing accrual due to it) in comparison with the standard period.
In various non-standard situations, various estimated periods are applied to calculate the average daily earnings.
For example, when calling a military-rich employee for fees or calls for urgent service, the estimated period is two months (calendar), which precede the month of the fees. That is, if the employee goes to the fees in November 2018, the calculation takes into account the income for the period from 09/10/8 to 31.10.2018.
In 2014, for the calculation of the temporary disability benefit, as well as maternity benefits and child care, information for 2 calendar years is taken into account. Thus, depending on whether a leap year falls on or not to the estimated period, the number of days taken into account may be 730 or 731.
The calculation process is discussed in detail in the following video:
Examples of calculation
Example 1.
The situation of labor adopted at the enterprise CJSC Baikal provides for the employees of the enterprise 40-hour working week (eight-hour working day).
In November 2014, the company's management decides on the direction of Ivanov's employee I. I. to advanced training courses that will be held from 3 to 14 November 2014. At the time of staying at the courses (10 working days), his average daily salary remains.
The period for the calculation is the calendar year - from 1.11.2013 to 10/31/2014
The number of days amounted to:
- November 2013 - 21 days;
- December 2013 - 22 days;
- January 2014 - 16 days;
- February 2014 - 20 days;
- March 2014 - 21 days;
- April 2014 - 21 days;
- May 2014 - 21 day;
- June 2014 - 20 days;
- July 2014 -22 day;
- August 2014 - 23 days;
- September 2014 - 20 days;
- October 2014 - 23 days.
Total period for calculation amounted to 250 days. 
Throughout this period, the employee was charged on the basis of the average estimated previously calculated by the following reasons:
- In the period from 4 to 8 November 2013 (5 days), the employee was on a business trip;
- From 2 to 25 June 2014 (18 days), he was given an annual regular vacation.
In the settlement period, the employee was worked out: 250-5-18 \u003d 227 days. The cumulative income of Ivanova I. I. for this period amounted to (salary and premium) 398,000 rubles.
Mr. Ivanov's average daily salary for the same time interval is: 398 000/227 \u003d 1753.30 rubles.
When calculating wages for the time spent on advanced training courses, the employee should be charged 1753.30 * 10 \u003d 17 533 rubles.
Example 2.
- Officer's official salary - 30,000 rubles per month;
- The coefficient of 1.3 terrain;
- Surcharge for work in special climatic conditions – 30%.
- In just full time, the employee's salary amounted to 48 thousand.
The employee was on a business trip for 5 days (workers) from 07/16/2013 to 07/20/2013. To accrunet the salary employee for July, it is necessary to take into account the days held on a business trip for which the salary should be accrued based on the calculation of its average daily earnings.
To determine this indicator, it is required to determine the cumulative earnings of the employee and the number of days. When calculating, the period is taken into account from 01.07.2012 to 06/30/2013.
According to the worker calendar approved in the enterprise, the calculation period includes 249 days. From this number it is necessary to subtract:
- days held by employee on business trips - 8 days;
- days of the next vacation - 26 days;
- days when employee sick confirmed hospital leaf - 6 days.
As a result, we define that the employee actually worked for the period of 209 days. During the same period, he was accrued in the form of salary, surcharges and premiums 522 500 rubles. The average daily earnings of the employee amounted to 2 500 rubles.
July 2013 consisted of 22 working days. During this month, the employee was made by the following accruals:
- the salary amount calculated in proportion to spent days is 37,090 rubles;
- the average saved earnings during the business period - 12.5 thousand rubles;
- just per July accrued 49 590 rubles.
Example 3. Calculation if the salary was raised in the settlement period
Often, the practicing accountants make mistakes by counting on the average daily salary in a similar situation.
The main reason for such errors is that the calculation does not adjust the total income of the employee, taking into account the coefficient (or coefficients) of the recalculation, which is calculated by dividing the amount of the salary after increasing the amount of the salary before increasing.
For example, in 2013, an employee was appointed official salary in the amount of 20,000 rubles. In February 2014, its salary was increased by 25% and became equal to 25,000 rubles. For November 2013 - January 2014, he was accrued 60,000 rubles (the employee worked out all the working days provided for by the worker calendar), and from February to October 2014, the accrued wages were 225,000 rubles. To calculate the corrective coefficient, 25,000 per 20,000 should be divided. As a result of division, we obtain the coefficient of 1.25. Next, we multiply on the obtained salary coefficient, which was accrued to the employee before the increase: 60,000 * 1.25 \u003d 75,000.
As a result of the addition, taking into account the coefficient of recalculation of the salary amount before increasing and salaries, after the increase, we obtain the total amount of income received by the employee in the settlement period: 75000 + 22 5000 \u003d 300,000 rubles. The calculation of the average daily salary must be based on the result obtained.
If during the calculation period, the salary of the employee changed several times, a similar recalculation of the previously received salary must be fulfilled for each case.
By general rule The average earnings are calculated so (paragraph 9 of the rules, approved. Decree of the Government of the Russian Federation of 24.12.2007 N 922 (hereinafter - Rules)):
Estimated period There are 12 calendar months preceding the period during which the average salary remains behind the employee (paragraph 4 of the Rules). It is important to know that from the settlement period you need to exclude some periods, as well as the amount paid for them. To excluded periods, in particular, belong:
- a period of illness;
- time staying on vacation by bir
- downtime due to the fault of the employer or for reasons independent of the employer and employee.
Full list of excluded periods can be found in paragraph 5 of the Rules.
To the base for calculating the average earnings The payments provided for by the wage system of a particular employer (paragraph 2 of the Rules) are included. At the same time, it is not necessary to include in the database (clause 3, 5 rules):
- social payments;
- payments for exclude periods;
- other payments that are not related to wages (for example, material aid, payment costs, etc.).
In addition, it should be borne in mind that when calculating the average earnings of the premium is taken into account in a special order (paragraph 15 of the Rules).
How to calculate average earnings if there were no payments
It all depends on what period there was no payout (p. 6-8 Rules).
Option 1. Payments were not for the estimated period, but they were before it.
Middle earnings in such a situation are calculated based on the payments accrued for the previous period equal to the calculated one.
Option 2. Payments were not for the estimated period and before it began.
Then the average earnings are calculated based on the salary accrued for the days actually worked by the worker in the month, when the case has occurred with which the conservation of the employee of the average earnings has come:
Option 3. Payments were not for the estimated period, before it began before the occurrence of the case, in connection with which the employee remains average earnings.
In this case, average earnings are determined based on the salary of the employee:
Calculation of medium earnings and salary increase
If the employer raised the salary to all employees or all employees of the structural unit, then the calculation of the average earnings will depend on when it has occurred (paragraph 16 of the Rules).
Situation 1. The salary is increased in the settlement period.
Then to payments taken into account in the calculation of the average earnings and accrued before an increase in the salary (within the current period), it is necessary to apply the increase coefficient.
The calculation of the average earnings in this situation is implemented in our calculator.
Situation 2. The salary is raised after the estimated period, but to the case, upon the occurrence of which the employee remains average earnings.
In this situation, it is necessary to increase the raising coefficient to increase the average earnings calculated during the estimated period.
Situation 3. Salary increased during the preservation period for the employee of the average earnings.
In this case, it is necessary to increase only part of the average earnings: for the period from the date of increasing the salary until the end of the period of maintaining the average earnings.
The total procedure for calculating the average earnings is set to Article 139 Labor Code. It provides that in the calculation, all certain payment of payments are involved in the calculation. Their source ( net profit, other expenses, costs for current activities) does not matter.
The average salary is determined on the basis of actually accrued wages and actually spent by an employee of the time for 12 calendar months preceding the period during which it remains the average salary. At the same time, the calendar month is considered the period from the 1st to the 30s (31st) the number of the relevant month is inclusive (in February - on the 28th (29th) number inclusive). Features of the calculation of the average earnings are set by the provision on the features of the procedure for calculating the average wage ().
() approved. fast. Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as the text)
To determine the average earnings of the employee and the amount of money, relying on accrualing in its favor, calculate its average daily or secondary hour earnings (the last indicator is used if the employee is set to summarized working hours).
To determine these indicators (average daily or medium-hour earnings), you need to find out:
The estimated period and the number of days in it, taken into account when determining the average earnings;
The amount of payments for the estimated period taken into account when determining the average earnings.
The estimated period and the number of days in it
As we said above, at the current period include the 12 full calendar months preceding the month in which the employee must be accrued to the payment based on its average earnings. The company has the right to establish any other duration of the estimated period. For example, 3, 6 or 24 months preceding payment. The main thing is that another period of calculation does not lead to a decrease in the amounts due to the employee (that is, it did not deteriorate its position as compared with the 12-month billing period).If the company has decided this period to change, the relevant provisions should be enshrined in collective agreements or in the wage position.
Example
An employee of CJSC Salute Ivanov is sent to a business trip. During the days of the business trip, it is paid average earnings. Suppose that in the current year Ivanov departed:
Next, it is necessary to calculate the number of working days in the estimated period, during which the person worked. Optimal, but quite a rare option, if all working days in the calculated period were fully worked out by them. In this case, the counting of difficulties does not cause.
Example
The Salute CJSC has a five-day 40-hour working week (8 working hours per day) with two weekends (Saturday and Sunday). In November of this year, Ivanov employee is aimed at learning to improve the qualifications and conservation of the average earnings. The estimated period is 12 months - from November 1st of the past October 31 of the current year.
Suppose that the number of working days in the estimated period of the production calendar
makes up (all days worked out completely):
Month included in the estimated period | Number of working days in the estimated period |
Last year |
|
| November | 21 |
| December | 22 |
This year |
|
| January | 16 |
| February | 20 |
| March | 21 |
| April | 21 |
| May | 21 |
| June | 20 |
| July | 22 |
| August | 23 |
| September | 20 |
| October | 23 |
| TOTAL | 250 |
We have led the perfect example. As a rule, not a single employee of the company does the 12 months (estimated period) completely. Employees are sick, go on vacation, receive various exemptions from working with the preservation of average earnings, etc. All of these periods are excluded at the rate. Also in the calculation will not participate those amounts that are accrued in favor of the employee. The list of periods of time excluded at the rate is given in paragraph 5 of the position. These are periods during which:
The employee was maintained by average earnings in accordance with the legislation of Russia (for example, an employee was on a business trip, in an annual paid leave, was aimed at training, etc.) (exception - breaks for feeding a child provided under Art. 258 of the Labor Code of the Russian Federation; Such Periods participate in the calculation, as well as accrued for them amounts);
The employee did not work and received a temporary disability allowance or maternity allowance;
The employee did not work in connection with the emergency in the fault of the employer company or for reasons independent of the employer and employee;
The employee did not participate in the strike, but in connection with her could not work;
The employee was provided with additional paid weekend to care for disabled children and disabled since childhood;
An employee in other cases was released from working with full or partial salary preservation or without anything (for example, when finding on vacation at its own expense) in accordance with the legislation of Russia.
Festive or weekends worker worked in, should be taken into account when counting the average earnings in general.
Example
The Salute CJSC has a five-day 40-hour working week (8 working hours per day) with two weekends (Saturday and Sunday). In December of the current year, Ivanov's employee is aimed at a business trip. The estimated period is 12 months. Consequently, it includes time from December 1st of the past on November 30 of this year.
Situation 1.
Month estimated period | Number of working days actually worked out | Note |
||
Last year |
||||
| December | 22 | 22 | - | - |
This year |
||||
| January | 16 | 16 | - | - |
| February | 20 | 15 | 5 | |
| March | 21 | 21 | - | - |
| April | 21 | 14 | 7 | |
| May | 21 | 21 | - | - |
| June | 20 | 20 | - | - |
| July | 22 | 19 | 3 | Employee pain and received temporary disability allowance |
| August | 23 | 3 | 20 | |
| September | 20 | 20 | - | - |
| October | 23 | 21 | 2 | |
| November | 21 | 21 | - | - |
| TOTAL | 250 | 213 | 37 | - |
In determining the average earnings of Ivanov, 37 days and payments are excluded from the calculated period, which are accrued for them. Therefore, 213 (250 - 37) spent days of the estimated period participate in the calculation.
Situation 2.
Month estimated period | Number of working days in the estimated period of the production calendar | The time during which the employee did not work or for it remained the average wage (in working days) | Note |
||
Last year |
|||||
| December | 22 | 22 | - | - | - |
This year |
|||||
| January | 16 | 19 | - | 3 | Employee worked on holidays |
| February | 20 | 15 | 5 | - | Employee pain and received temporary disability allowance |
| March | 21 | 21 | - | - | - |
| April | 21 | 14 | 7 | - | The employee was in a business trip |
| May | 21 | 21 | - | - | - |
| June | 20 | 22 | - | 2 | Employee worked on weekends |
| July | 22 | 19 | 3 | - | Employee pain and received temporary disability allowance |
| August | 23 | 3 | 20 | - | The employee was in the annual vacation |
| September | 20 | 21 | - | 1 | |
| October | 23 | 21 | 2 | - | The employee was on vacation at his own expense |
| November | 21 | 21 | - | - | - |
| TOTAL | 250 | 219 | 37 | 6 | - |
In determining the average earnings of Ivanov, 37 days and payments are excluded from the calculated period, which are accrued for them. At the same time, the days spent on the holiday or the day off are taken into account, and payments accrued for them (6 days). Consequently, 219 (250 - 37 + 6) spent periods of the estimated period participate in the calculation.
There are situations where the employee is arranged at work within the reporting period. That is, at the time when the accountant needs to determine its average earnings, he did not work in the company the estimated period (for example 12 months). The procedure for calculating the average earnings for situations not related to the payment of vacations is absent. Therefore, the company has the right to determine it in the employment contract with an employee or in the wage position. Then at the billing period you can include the time from the first day of the employee to the last number of the month, which precedes the payment of average earnings.
Example
The Salute CJSC has a five-day 40-hour working week (8 working hours per day) with two weekends (Saturday and Sunday). The estimated period is 12 months.
In December of the current year, Ivanov's employee is aimed at a business trip. At the same time, he settled on August 22 of the current year. In this situation, during the billing period, time from August 21 to November 30 of this year.
The following data is reflected in the working time accounting panel of Ivanov.
Month estimated period | Number of working days in the estimated period of the production calendar | The number of days actually spent by the employee | The time during which the employee did not work or for it remained the average wage (in working days) | Work on holidays or weekends | Note |
| August | 23 | 8 | - | - | From 1 to 21 August, the employee did not work in the company |
| September | 20 | 22 | - | 2 | Employee worked on the day off |
| October | 23 | 19 | 4 | - | The employee was on vacation at his own expense |
| November | 21 | 21 | - | - | - |
| TOTAL | 87 | 70 | 4 | 2 | - |
In this case, out of the total working days on the manufacturing calendar (since the employment of the employee for the month preceding the month of payment medium salary) The time is excluded when he did not work at the company (15 days of August), and 4 days of unpaid leave. At the same time, the days worked in the holiday or the day off are taken into account, and payments accrued for them (2 days). Therefore, 70 (87 - 15 + 2 - 4) spent days participate in the calculation.
Payments for the estimated period
General In terms of payments included in the calculation in determining the average earnings, Article 139 of the Labor Code is established. For this rate, "payments provided for the payments provided for the relevant employer, regardless of the sources of these payments, are taken into account" To calculate the average wage. This code of the code is specified in paragraph 2 of the position. So, calculating the average earnings, an accountant, in particular, should take into account:Wages (including in kind) accrued in tariff rates and salary for spent time; for the work performed by piece of rates, as a percentage of revenue or commission remuneration;
Supplements and surcharges for tariff rates and salary for professional skill, classiness, service (work experience), degree, scholarship, knowledge of a foreign language, work with information that make up state secrets, combining professions (posts), expansion of service areas, increase the volume of work performed, the leadership of the brigade, etc.;
Payments related to working conditions, including payments due to regional remuneration regulation (in the form of coefficients and interest rates for wages), increased labor payment on hard work, work with harmful and (or) dangerous and other special conditions labor, work at night, payment of work on weekends and non-working holidays, payment of overtime (both within the maximum of overtime works - 120 hours per year and over it);
Prizes and remuneration provided for by the remuneration system (for some types of premiums and remuneration identified a special accounting procedure);
Other types of payments related to wages used in the company.
As we indicated above, some payments when calculating the average earnings do not take into account, as well as the time during which they were charged. For example:
Middle earnings, maintained by an employee for labor legislation (when he was on a business trip, educational or annual leave, etc.);
Payment time of downtime due to the fault of the employer company or for reasons independent of the employer and employee;
Payment of weekend to care for children with disabilities and disabled since childhood, etc.
Thus, the calculation includes all payments related to the benefit of employees. Accordingly, payments are not involved in the calculation, which are not related to it and the remuneration for work is not. To them, for example, you can attribute material assistance, various social payments (payment of recreation, nutrition, travel, learning, treatment, communal services etc.), dividends accrued by the company's owner, the amount of loans issued to employees, interest on loans received from employees, remuneration to members of the Board of Directors or Supervisory Board, etc., and those or other social payments to the employment contract with the employee are envisaged Or not, does not matter.
Opinion of a specialist
By virtue of Article 139 of the Labor Code to calculate the average wages, the payments applied from the relevant employer are taken into account, regardless of the sources of these payments. According to Article 129 of the Labor Code in the wage (employee's payment), the remuneration for labor, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of work being performed, as well as compensatory payments (compensation surcharges and surcharges, including work in conditions deviating from normal, work in special climatic conditions and in areas undergoing radioactive pollution, and other compensation payments) and stimulating payments (surcharges and surveillance of stimulating nature, prizes and other incentive payments). Thus, the wage system includes only such types of payments that are directly related to the amount, quality and working conditions.
In paragraph 3 of the provisions on the specifics of the procedure for calculating the average wage, approved by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922, rightly said that social payments and other payments that are not related to pay for labor (financial assistance, payment costs, travel, passage, Training, utilities, recreation and others), for calculating average earnings are not taken into account. Thus, the cost of the cost of food does not relate to pay for labor, including in the case when it is provided for by the employment contract. Consequently, when calculating the average earnings, it is not taken into account.
P. Erin, an expert of the legal consulting service guarantor,
A. Kikinskaya, Reviewer of Legal Consulting Service Garant
In addition, various compensations are not connected with payable, for example, payable for employee expenditures related to the implementation of labor duties. In particular, daily, compensation for the use of personal property for official purposes (including a car). At the same time the size of such compensatory payments (within or over normal) does not matter. Recall that some of them are normalized (daily, compensation for using a personal car, etc.). However, this rationing concerns exclusively taxation of such payments. For the labor legislation and the procedure for calculating the average earnings, these restrictions do not have any relationship. Supplements and compensation surcharges that are part of the salary (for example, work on a holiday, overtime), include in the calculation of the average earnings.
Example
The Salute CJSC has a five-day 40-hour working week (8 working hours per day) with two weekends (Saturday and Sunday). In December of the current year, Ivanov's employee is aimed at a business trip. The estimated period is 12 months.
Consequently, it includes time from December 1st of the past on November 30 of this year. During this period, Ivanov received payments in the amount of 472,400 rubles, including:
Salary (salary) in total amount 403,000 rubles;
Extra charge for the combination of professions - 24,000 rubles;
Payment for work on weekends - 3000 rubles;
Material assistance - 12,000 rubles;
Money gift - 3000 rubles;
Vacations on an annual paid holiday - 22,000 rubles;
Traveling (daily and average earnings for the days of a business trip) - 5400 rubles.
From the amount of payments taken into account in the calculation of the average earnings, exclude material assistance, a cash gift, vacation, travel. Thus, the accountant should take into account payments in the amount:
472 400 - 12 000 - 3000 - 22 000 - 5400 \u003d 430,000 rubles.
Do not take into account when calculating the average earnings and surcharge to average earnings to the size of the salary, if such are identified by employment contracts or position on the payment of labor adopted in the company. The fact is that the amounts and appropriate days are eliminated from the estimated period, during which the average earnings remained. Therefore, such a surcharge falls under this definition.
The average daily earnings and calculation of the amounts due to the employee
In order to determine what amount should be charged for the days when the employee remains average earnings, calculate its average daily earnings. The exception is provided for only for those employees who are set by the summable accounting of working time (they define the average hour earnings on which we will tell below). The average daily earnings are determined by the formula:Example
The Salute CJSC has a five-day 40-hour working week (8 working hours per day) with two weekends (Saturday and Sunday). In December of the current year, Ivanov employee aimed at a business trip for 7 working days. The estimated period is 12 months. Consequently, it includes time from December 1st of the past on November 30 of this year.
The employee has a monthly salary in the amount of 30,000 rubles.
Month estimated period | Number of working days in the estimated period of the production calendar | The number of days actually spent by the employee | Deviations from conventional working conditions (number of days and cause) | Payments to the employee (rub.) |
||
salary | other payments | payments included in the calculation |
||||
Last year |
||||||
| December | 22 | 22 | not | 30 000 | - | 30 000 |
This year |
||||||
| January | 16 | 14 | 2 days - vacation at your own expense | 26 250 | - | 26 250 |
| February | 20 | 20 | not | 30 000 | - | 30 000 |
| March | 21 | 23 | 2 days - work on weekends | 30 000 | 5714 (payment of work at the weekend) | 35 714 |
| April | 21 | 21 | not | 30 000 | - | 30 000 |
| May | 21 | 22 | 1 day - work on the holiday | 30 000 | 2857 (payment for a holiday) | 32 857 |
| June | 20 | 20 | not | 30 000 | - | 30 000 |
| July | 22 | 4 | 18 days - annual vacation | 5455 | 24 545 (Vacation) | 5455 |
| August | 23 | 23 | not | 30 000 | 3000 (financial assistance) | 30 000 |
| September | 20 | 21 | 1 day - work on weekends | 30 000 | 3000 (payment of work at the weekend) | 33 000 |
| October | 23 | 23 | not | 30 000 | - | 30 000 |
| November | 21 | 18 | 3 days - a business trip | 25 714 | 7850 (payment of a business trip, including daily and average earnings) | 25 714 |
| TOTAL | 250 | 231 | - | - | 338 990 | |
The average daily earnings of Ivanova will be:
338 990 rubles. : 231 days \u003d 1467 rubles / day.
For 7 business days a business trip, he must be accrued:
1467 rubles / day. × 7 days \u003d 10 269 rub.
Medium-hour earnings and calculation of amounts due to employee
Employees who are installed by summed accounting of working time for paying for days in which the average earnings remains, calculated the average hour earnings. The calculation of the average daily and mid-hour earnings is inherently similar. However, if in the first case takes into account the number of days, then in the second - the number of hours actually spent by the employee.Medium-hour earnings are determined by the formula:
The amount of payment that is due to the employee is determined as follows: Example
The Salute CJSC has a five-day 40-hour working week (8 working hours per day) with two weekends (Saturday and Sunday). In December of the current year, Ivanov's employee aimed at a business trip for 7 working days (56 hours on schedule). The estimated period is 12 months. Consequently, it includes time from December 1st of the past on November 30 of this year. Ivanov has a summable accounting of working time and an hourly tariff rate in the amount of 180 rubles / h.
Month estimated period | Number of working hours in the estimated period of the production calendar | The number of hours actually spent by the employee | Deviations from conventional working conditions (number of hours (days) and reason) | Payments to the employee (rub.) |
||
salary | other payments | payments included in the calculation |
||||
Last year |
||||||
| December | 176 | 176 | not | 31 680 | - | 31 680 |
This year |
||||||
| January | 128 | 112 | 16 hours (2 days) - vacation at your own expense | 20 160 | - | 20 160 |
| February | 159 | 159 | not | 28 620 | - | 28 620 |
| March | 167 | 183 | 16 hours (2 days) - work on weekends | 30 060 | 5760 (payment of work at the weekend) | 35 820 |
| April | 167 | 167 | not | 30 060 | - | 30 060 |
| May | 167 | 175 | 8 hours (1 day) - work on the holiday | 30 060 | 2880 (payment for a holiday) | 32 940 |
| June | 159 | 159 | not | 28 620 | - | 28 620 |
| July | 176 | 32 | 144 hours (18 days) - Annual vacation | 5760 | 25 920 (Vacation) | 5760 |
| August | 184 | 184 | not | 33 120 | 3000 (financial assistance) | 33 120 |
| September | 160 | 168 | 8 hours (1 day) - work on weekends | 28 800 | 2880 (payment of work at the weekend) | 31 680 |
| October | 184 | 184 | not | 33 120 | - | 33 120 |
| November | 168 | 144 | 24 hours (3 days) - Business trip | 30 240 | 7850 (payment of a business trip, including daily and average earnings) | 30 240 |
| TOTAL | 1995 | 1843 | - | - | - | 341 820 |
Medium-hour earnings Ivanova will be:
341 820 rub. : 1843 h \u003d 185 rubles / h.
For working hours of a business trip, he must be accrued:
185 rub. / H × 56 h \u003d 10 360 rub.
Workdroders with a summable accounting of working time average earnings are calculated in a similar manner. When calculating, all payments included in the calculation and the amount of time actually spent by the partner are taken into account.
