The average zp formula. How to calculate Middle Earnings for the year: Useful information for personnel and accounting workers

With secondary wages The citizens of many countries occur various phenomena - it can both increase and fall, but growth does not mean the fact that each person individually becomes richer. There are quite a lot of methods that will help in the calculation. wages. At their foundation, average indicators in the country, enterprise, according to the statistics of the earnings of one employee are calculated.

This calculation is needed in many cases, since average monthly earnings Depends the amount of benefits, pensions and other payments from the state in case of certain circumstances. All are held estimated operations Based on the amount received for each month over a certain period of time.

In what cases is necessary

Many know that the calculation of the amount of average wages is needed for calculation, vacation, and so on, and there are many cases that require accurate calculation.

In the legislation of Russia, cases are clearly spelled out when the implementation of this procedure is necessary:

1. In case of liberation from the main work of employees of the institution in order to take part in non-working activity. A business negotiations can be attributed to such activity, collective preparation of some projects, as well as other extracurricular activities.
2. If the employee goes to the mandatory vacation, which is paid by the labor contract and the average wage.
3. If the employee goes on a business trip, which is associated with work affairs. At the same time, the question of whether the employee will be issued by the employee, is solved by the organization, and the decision is carried out on the basis of an employment contract.
4. If a temporary translation of the employee for a variety of reasons is carried out.
5. If the employment contract is terminated, and the employee must receive a benefit. In order to pay disability benefits.
6. When paying for downtime due to the fault of the employer. In other cases, when the employee has the right to receive compensation.

As a reason for such a decision, it is not a whim of the employer, but the circumstances formed on objective reasons.

Each of the cases provides for the provision of reliable data into the relevant organizations, and non-compliance with the conditions entails not the most pleasant consequences.

Accounting for basic types of payments

Basic payments that are taken into account when calculating:

1. Current payouts for actually made volume at certain rates and rates. These indicators suggest salary and salary of a separate employee.
2. Payments that had stimulating character, various awards, surcharges, surrenders for overtime and so on.
3. Compensation payments.
4. Those that are included in the FZP.

The average monthly value has in its composition taxes and insurance contributions that the employee usually bears. As for the contributions of employers, they are not in the calculation.

According to the law, the amount for the reporting month is an organizational fund to be divided into a certain month.

In addition, an expansion is carried out in the calculation, and this is done by industry. In mathematics, this method is called the average arithmetic.

If the employer for some reason delayed wages, he must pay it in the future, given the indexation. But the average amount for the employee's spent year will be paid. So, the reimbursement of the previously detained earnings is carried out on the basis of the amount per month.

More detailed, which is taken into account when calculating the average earnings, is told in the following videos:

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The procedure for calculation and formula

Employers can use various kinds of tricks. The main one is the accounting of exclusively wages, while not accounting for additional payments. Of course, this calculation is not legal and is subject to administrative responsibility by the employer.

There are certain rules for which it is calculated, and these rules are determined by the Labor Code, as well as special provisions.

According to the standards given, when calculating also certain data is taken into account:

• the amount of really accrued wages for the last year,
• the amount of time that was actually worked out every month.

The month is taken on the basis of the number of days on the calendar, that is, from 1 to 30 or 31 days. The exclusion comes in February, the calculation of which is 28 or 29 days.

Example of calculation

The employee worked the whole year, not missing working days by any reason without leaving the hospital. And now he decided to take a vacation. In this case, the form of calculation is quite simple.

1. The size of the board represents the amount of payments for 12 months divided by 12. So, if for 12 months a total of 240,000 rubles were obtained (together with prizes and other payments), the average monthly value is 20,000 rubles.
2. To calculate sums used. Therefore, it is necessary to divide the average monthly value to the average per month - 29.3 days. 20 000 rubles / 29.3 days \u003d 682.6 rubles.
3. And multiply by the number of vacation days. For example, if vacation is taken for 14 days, the amount is equal to: 682.6 * 14 \u003d 9 556, 4 rubles.

Consequently, the amount of holidays is 9,556, 4 rubles, and it depends largely on how many days an employee took leave.

More information and order of calculation with examples can be viewed in this video seminar:

Exceptions from the procedure for calculating

It is also worth noting that the specified order has certain exceptions.

The first is represented calculation period. For example, if in the past 12 months and more until the implementation of the calculation, the employee did not work or was in, then the calculation is carried out depending on the prior time. In these situations, the calculation is performed on the basis of a pure salary, which can be applied to a particular employee. Thus, there are a number of exceptions from general rulesThey are very important to take into account.

Calculation nuances in some cases

With abbreviation

Concerning part-time, then they are not paid a day off.

Size allowance for staff employee It may increase under certain conditions, which are provided in the contract. The main order is provided for in the legislation. The amount of payments is calculated based on wages, which is accrued to the employee for 2 months of workpreceded the month of abbreviation.

Middle earnings to determine the size of the benefit is calculated by dividing the amount of wages, which is accrued to the employee for a certain period.

For the employment center

A citizen must provide a package of documents to the Employment Center, which include certificate of average wage over the past three months. With all this, the sizes of unemployment benefits that are paid to persons to reduce and on their own will coincide. So, unemployment allowance for the first 3 months is 75% of the board, and then after 4 months this amount is equal to 60%. After 7 months, the size is only 45%.

Calculation for pension

It is also very important to pay due attention to calculations when counting pensions. In this case, not only the average monthly pension is taken into account, but also work experience, which implies the multiplication of the amount to a certain coefficient, it will be decisive when paying a pension.

There are other situations that require a competent count of a certain amount, but they need to be treated as closely as possible.

Formula and procedure for calculating enterprise

SPP on the enterprise, or rather, its calculation is needed for statistics and for the report of the enterprise to certain organs. This indicator is calculated as follows:

ZP on the enterprise \u003d the amount of payments / skip (the average number of personnel)

So, if for December, all employees of a small enterprise received 500,000 rubles a total of a wage foundation, and their number is 25 people, then the average monthly salary for the enterprise is equal to: 500,000 rubles / 25pes \u003d 20,000 rubles / people.

Certificate of medium salary

Income certificate may be needed to provide tax authorities to school children, as well as on a new job. When departing abroad, such a document is also often required, which confirms your solvency. The certificate is issued to the hands of a specific employee who requests it and is a written confirmation of solvency of a worker.

Thus, the calculation of the average wage indicator is enough important moment hire work as required document May be needed in any organization and under any conditions. The accuracy of the calculations of the calculations is extremely important for the employees themselves, because it depends on the size of the other payments that are related to workers' experience and other subtleties.

Additional information about this reference can be obtained in the video material above:

When calculating many payments guaranteed by the employee of the Labor Code of the Russian Federation, they take middle value earnings for a certain period of time - its middle earnings.

For each kind of payments there is its own calculation formulain which you need to know the value an average daily earnings. This will be needed in determining the amount of payments for:

• Annual guaranteed vacation or;
• Additional weekends for disabled children;
• Time spent on the passage of the medical examination;
• Hospital leave and.

To determine the average daily, earnings will also need knowledge of other values:

1. The magnitude of all payments received by the employee. This includes: and all sorts of premium parts, bonus, allowed surcharges. Excluded: social payments (one-time assistance, payment for travel and nutrition) and payments on average earnings (, vacation, business trips);
2. The estimated period is a segment of time for which the payments are summed up. How many days during this period was worked out.

Excluding days (for calculating all types of compensation):

• spent on a business trip;
• lack in the workplace due to illness;
• out;
• additional weekends provided by the employer (for the care of a sick family member / child-disabled);
• downtime;
• strikes;
• unscheduled unpaid leave.

Middle day earnings - This is the attitude of the entire amount earned by the employee during the accounting period to the twelve months (preceding) and to the average number of calendar days in a month (the coefficient of 29.3 is taken in April 2014. Article 139 of the Labor Code of the Russian Federation).

The result can be calculated manually by using this formula, and you can use a special online calculator. In the form on the site you need to enter the corresponding values \u200b\u200bof each column and click on the "Calculate" button. The result will be rapid and accurate.

In determining the sums of each type of payments, the procedure for calculating the average daine earnings is different.

Calculation of the average earnings on specific examples

To compensate for vacation in case of dismissal employee

If exceptions from the estimated period (in this case, twelve months) was not, the procedure for calculating:

The amount of charges of the employee for estimated period It is necessary to divide on the number of months (12), the result is divided into a coefficient of 29.3.

Employee Savelyev I.N. worked in the organization for more than four years. February 18, 2016 he filed a dismissal application. The organization is obliged to pay him compensation for unused annual leave. The period of calculation was fully worked out and constitutes months from February 2015 to January 2016. The total amount of payments together with salary, premiums and bonuses is 300,000 per year.

It will be separated first at 12 (by number of months), then 29.3 and we obtain: 853.24 - the average daily earnings, its value is further used to calculate compensation.

In the event that one of the months or several were not fully worked out, the calculation will be different:

First, calculate the number of calendar days this month, for which 29.3 divide on the number of days in a month and multiply on the number of days that are considered spent. Then we consider the average earnings per day. For this, 29.3 must be multiplied by the number of months that do not have exception periods, and folded with the number of calendar days in a not fully spent month. After that, the earnings of the employee (full, for the entire period of the calculation) divide the result.

An example of calculating compensation upon dismissal if the calculation period was not fully worked out:

Working hours Kuznetsova V.A. at the enterprise 2 years. From October 11, 2015, she will be dismissed at their own request. The accountant must determine the amount of compensation for unused vacation. The calculation period will be months from October 2014 to September 2015. For these months, Kuznetsova was on vacation from December 13 to 16, 2014. This month can not be considered completely worked out, the number of days of vacation will not be taken into account, as well as the amount of holidays, without which 210,000 rubles were accrued during the year.

The average daily earnings need to be calculated as follows: 11 months have been fully worked out. 11 Multiply by 29.3 \u003d 322.3 days. In December turns on: 29.3: 31 day of month * 27 days \u003d 25.5 calendar Day. The average daily kuznetsova earnings amounted to: 210.000: (322.3 + 25.5) \u003d 603.79 rubles.

Some features:

• If an employee works in an organization for less than a year, then the beginning of the calculation period will be the month in which it has been issued.
• It happens that in a year for several months are not complete, for example, when the vacation is taken by parts, or when the employee takes several times the hospital. In this case, the total months are summed up with the average incomplete coefficients.
• If the time of work in the organization for more than a year, but the entire period of the calculation consists only of excluding days (was maternity leave), Middle earnings are considered in the period in the 12 months preceding the onset of such days.
• The amount of compensation in the reduction will be treated in the same way according to the main formula, as well as during the dismissal for other reasons.

To calculate this type of compensation, the estimated period is always 12 months (if only an employee has not worked less at this enterprise), regardless of the working conditions and the location of the organization.

For hospital and maternity holidays and childbirth

Consider an example:

Worker Frolova E.N. Took hospital from January 13 to 16, 2016. The calculation takes 2 years - 2014 and 2015. Total earnings - 400,000 + 600 000 \u003d 1000000.

Middle day - 1000000: 730 \u003d 1 369, 86 rubles. Further, the amount of payments is determined by the rules.

To calculate the sum of travel

It is determined according to the basic rule.

Worker OJSC Opening Vasilyev O.O. sent on a business trip for three days from 22 to 24 May 2015. In this period, the employee will receive payments on average earnings. Consider the period from May 2014 to April 2015. During this time, employee earnings are 320,000 rubles. Vasilyev went on vacation in January 2015 for 10 days.

Calculation of an accountant: 320,000: 342 \u003d 935.67 rubles - average day earnings. Next, simply multiply the resulting amount by the number of travel days.

Sometimes it happens that traveling is much lower, and the employee is more profitable not to travel on a business trip. In this case, they can be elevated.

When calculating the average daily earnings, it is necessary to take into account the features of periods excluded from the estimated period, as well as the time interval included in it.

Such an indicator as the average monthly wage is extremely important in labor relations - both for the employer and for the employee itself, as well as employees of accounting and recruitment department. The calculation of the average monthly wage or average monthly earnings may be required in many situations directly related to labor activity - and it will be easier to calculate this indicator with the help of simple and visual examples.

What is the average monthly salary - what is included in it

The concept of average monthly salary is extremely important in many aspects of labor relations between the employer and the employee. But what is this indicator? The average monthly salary is the average value of all rewards received for employee labor within 12 months in recalculation for every individual month.

It should be understood that the average monthly wage may include various payments, including:

• Salary employee. Regardless of the circumstances, if the employee receives a fixed, its dimensions are always included in wages.
• Payments at the rate. If the working man works, then the income received by it in its framework is included in the calculation.
• Interest payments. When the employment contract provides for the payment of an employee of a certain or different indicator, then these payments also take part in the calculation.
• Dumping. When the legislation provides for the payment of various premium employees, for example, for long service, for work in conditions, or simply, when the salary increases for compliance with the district coefficient.
• Prizes and other stimulating payments. All or other payments associated with the results of work activity are considered part of the average monthly earnings and are fully involved in the calculations.
• Additional obligatory payments. Payment, surcharge for - all these types of payments in accordance with the requirements of legislation are involved in the calculation.

It should also be remembered that when calculating the average monthly wage should not be taken into account a number of other payments, relying an employee. First of all, this concerns payments with compensation, but also affects a number of other payments. So, do not participate and are not included in the employee's income when calculating the average monthly salary of the following payments:

• Compensation of vacationbut. If the calculation of earnings occurs after the employee's dismissal, then compensation unused vacation Not included in the calculation of the average monthly earnings.
• . Vacade payments themselves are also not included in the average monthly earnings of employees.
• and . Compensation of temporary disability, as well as decrehensive payments are not included in the calculation of the average monthly earnings.
• . Amounts paid by workers as material assistance are not involved in the calculation of the average earnings.
• , Travel and other payments that compensate for the employee's costs. These payments are not an employee's income in principle, but are designed to compensate for employee expenses and therefore they are not counted to the average monthly wage.
• Prizes not related to the performance of labor duties. So, payments in honor of the birthday of the employee or organization, in honor of public holidays and other premiums can not be taken into account when calculating the average monthly earnings, as they do not correlate with the employee's labor function and do not act as a work permit.
• Other types of compensation and payments not related to the labor function. Payment of the employee's downtime or other periods during which the employee does not work, is also not included in the calculations.

If the payment of wages is partially provided in nature, which allows to make the Labor Code, then this payment is still taken into account when calculating the average monthly earnings, and is also subject to NFFL and insurance premiums, as well as cash payments.

Why need to calculate the average monthly salary

The goals for calculating the average monthly salary and grounds for it can be much, because this indicator is used in a wide variety of situations. Therefore, the question is why the average monthly wage is needed, the answer may also differ seriously. The most common situations for which the calculation of the indicator may be required are:

In some of the above situations, the average monthly earnings may not be fully used. For example, hospital with a small worker is paid not in full medium salary, but decal payments Have the minimum and maximum limits of the permissible amount of payments.

Legal regulation of the average monthly wage - laws and standards of the TC RF

Since the average monthly salary may be required in many situations, how the average monthly earnings is being calculated, it is necessary to know both employees and employers, and personnel department professionals or accounting. At the same time, in these calculations, it is necessary to rely on a certain legal framework, which provides labor legislation. The legal basis for calculating the average monthly wages in this case is the following regulatory acts:

• Article 139. Labor Code RF. This article establishes the basic principles used in the calculation of the average monthly salary of employees.
• Decree of the Government of the Russian Federation No. 922 dated December 24, 2007. The commemable government ruling is more broadly and specifically considering the issues of calculating the average wage of workers, taking into account all possible nuances and features.

Although legal base Questions related to the average wage is quite small, its standards will be enough for each employee, an accountant and an employer for accurate and fully relevant to the regulatory requirements of the calculation.

How to calculate the average monthly salary - step-by-step guide

The procedure for calculating the average monthly wage is relatively simple, but it has its own characteristics that need to be taken into account in this process. At the same time, it may be necessary to know any of the parties to labor relations. And help this may be simple step-by-step instruction By calculating the average monthly salary, which looks like this:

In some situations, another procedure for calculating the average monthly salary can be used, for example, when conducting a summary accounting of working time and at a flexible work schedule, it is also necessary to calculate the average hour earnings of the employee.

Example of calculating average monthly wages

The easiest way to get acquainted with how to calculate the average monthly salary on a simple example:

Citizen Sidorova S.S. Fixed to reduce the state, and therefore it has the right to receive a day off. Detachment date - 01/10/2019. At the same time, it needs to be calculated the size of the average monthly wage. Accordingly, the reporting period in this case is 12 calendar months until the moment of dismissal, not including January 2019. That is, the calculation is conducted from 01/01/2018 to 12/31/2018.

Official salary Sidorova S.S. was 20 thousand rubles. At the same time, she accrued a monthly surcharge of 4% of the official rate for harmful working conditions. In addition, twice in 2018 Sidorova S.S. Received a prize for outstanding labor results and over-fulfillment of a plan in the amount of 15 thousand rubles each. Also, she was issued a special premium to her 50th anniversary of 10 thousand rubles and material aid Over the death of a relative in the amount of 4 thousand rubles. However, financial assistance and the premium for 50 years cannot participate in the designated calculation, since they are not related to labor activity.

During this period, from 01.02.2018 to 14.02.2018, the employee was on the hospital, and from 01/09 to 06.09 - he took himself a unpaid vacation due to the death of a relative. Accordingly, in February, she worked 10 working days out of 20, which reduced its salary twice for this month, and in September she worked 17 working days out of 20, which reduced its salary by 15%. The paid leave Sidorov S.С took advantage from 01.11.2018 to 11/30/2018 and did not actually work in November. TOTAL, SIDSOVOY SS wages For 2018 amounted to:

(20,000 * 9 + 1000 + 17000) * 1.04 + 15000 + 15000 \u003d 245280 rubles.

It should be noted that for a certain time, Sidorova S.S. It did not work, which means certain periods should not be taken into account in the calculation of the average monthly earnings. Therefore, it is first necessary to determine its average daytime earnings as follows - subtract out of 247 business days for the manufacturing calendar for 2018 - 35 days of its absence at work on working days. Accordingly, its average daily earnings will be:

245280/212 \u003d 1156.98 rubles.

After that, it is necessary to determine the average monthly earnings, taking into account the number of working days within 2 calendar months, following the dismissal when dismissal - that is, from 01.02.2019 to 03/31/2019. In this period, 39 business days. Total, the output allowance should be:

1156.98 * 39 \u003d 45122.22 rubles.

The above example uses first of all, since right in practice, the average monthly indicators are practically not used. To calculate the average monthly earnings Sidorova S.S. In most cases, it is enough to simply divide the amount of its income per year - 245280 rubles for the number of months - 12, however, the actual result will eventually differ from the exact accounting amount calculated separately for each reason for the calculation of the average earnings.

Knowing how to calculate the average salary of the enterprise, the accountant not only helps to avoid negative contacts with the tax inspection, but also improve business efficiency. The value of the average salary in the company as a whole is used for various purposes. It should not be confused with similar indicators, especially with earnings on individual employees.

When the calculation is required

Sometimes before the leadership, the task of counting the average earnings in general by the company. This indicator is used, for example, in economic calculations and in the preparation statistical reporting. Often it is required tax inspections To verify the errorship of remuneration payments for personnel labor and deduction income tax. Simply put, the tax authorities are monitored, whether there is no earnings "in the envelope" and whether there is no "double" accounting organization.

In sight tax authorities Usually, companies in which this indicator turns out to be lower than the average level in the region in the industry, economic activity or for threshold limits subsistence minimum. Accounting is important to know in advance whether the company does not fall under suspicion of the controlling authority. For this, it independently calculates the average salary on the organization, using the formula that is applied by tax inspections.

Calculation of average salary in the enterprise: Formula

Tax authorities calculate this indicator using simple formulaspecified in the letter of FTS No. AC-4-2 / \u200b\u200b12722 from 2013:

ZPSP \u003d POD / (SCC * B)where

• ZPSP - average salary as a whole on the enterprise, in rubles / person;
• Photo - Fund of remuneration, in rubles;
• Sch - the average number of personnel of the company, in pers.;
• IN - The time period taken into account (year), in the month.

There is nothing complicated in the calculation. All necessary information is available from the enterprise. Therefore, the accountant is not difficult to determine the average salary by the company and compare the value with the average indicators in the region.

What payments are accepted in the calculation

To calculate the average salary on the company, it is necessary to operate with all types of remuneration paid by the employer to its staff. These payments include:

• broasting part;
• piece remuneration;
• interest payments;
• remuneration in kind;
• premium;
• fees and other rewards.

What is not in the calculations

During the work of calculations, not taken into account cashprovided to employees for additional training, travel and food. Specific periods are also excluded if:

• the specialist is exempt from the execution of employment responsibilities while maintaining earnings;
• there are downtime on the initiative of the company's administration;
• an employee is provided with an additional weekend, for example, to care for disabled.

How to calculate the average salary for the organization for the year: Example

Properly understand the procedure for calculating will help a visual example. Initial data:

• the total salary of the entire staff of the company (155 people) for the year amounted to 28 million rubles (Fot);
• 12 - the number of months taken into account.

The average salary for the organization is: 28 000 000 / (155 * 12) \u003d 15 053.7 (rub / person).

What is different from the average earnings of the employee

In many cases, accounting calculates average earnings for each employee. This indicator should not be confused with the average salary of all full-time specialists in general by the company. The average earnings of a separate worker is calculated in the case of:

• exit to the main vacation;
• the need to make compensation for vacation days not used during the year;
• payment of weekend benefits at dismissal and pr.

Effectively produce the calculation allows the use of an average daily size of earnings for a certain time multiplied by the number of days worked out. The formula is as follows:

ZPS \u003d ZPSD * DFwhere

• ZPS - average salary of a particular specialist, rub.;
• ZPSD - the average daily salary of the employee, rubles;
• DF - The number of days spent by a specialist in fact.

With complete development of the month

The calculation of the average daily earnings is made by summing the actual amounts accrued and dividing the final value for 12 months and by 29.3 days (the weighted average number of days in the month for 2017, established by the state). The formula has the form:

ZPSD \u003d zp / 12 * 29.3, where

• Zp - the size of the total wage paid in fact, rub.

• Zp \u003d 275 600 rubles
• ZPSD \u003d 275 600 / (12 * 29.3) \u003d 783.8 (rub.).

In case of incomplete workout

In the case of working out an incomplete month employee, the calculation is made by separating the paid salary by 29.3, multiplying the obtained value for the number of full months of work and the number of days in that month, which turned out to be incomplete. The formula for counting is as follows:

ZPSD \u003d sn / 29.3 * VN * dvnwhere

• VN - Number incomplete months in the period;
• Dvn - Number of days in a month, not fully worked out.

• ZP \u003d 318 400 rubles.
• VN \u003d 2 months.
• Double \u003d 11.
• ZPSD \u003d 318 400 / 29.3 * 2 * 11 \u003d 493.4 (rub.).

Attention! To pay benefits for vacation, the position of the calculations for employees who are charged on non-standard rules is determined. For example, for staff, worker in an incomplete day.

So, to calculate the average salary for the organization, one year should not be taken into account labor activity at an incomplete rate, periods of spending on vacation due to the departure for a minor child, passing sick leave etc. The calculation is quite simple and requires information only about the overall size of the company's fot and the average number of the company. Upon receipt of notifications from IFTS, with suspicion of the decline of salaries in the enterprise, within 10 working days, it can be submitted to the inspection of the explanation, indicating for the presence of such objective factors that influenced the level of the average profitability of the staff (Letter of the FTS No. AC-4-2 / \u200b\u200b12722 from 2013).

There are no cases when tax authorities cause managers of firms and entrepreneurs on conversations (commission) in various reasons, including on the size of the average salary as a whole on the economic entity. The reason for the close attention of the IFTS to the magnitude of the wage foundation becomes the inconsistency of the average wage on the enterprise to one or several criteria for employees' income criteria. These include, for example, such:

the average salary of employees is below the level of the industry, i.e. by type of activity in the region;

the average salary is lower than the established regional subsistence minimum.

The tax authorities seek to identify companies that practice the issuance of salary "in envelopes", i.e. Bypassing the accrual of insurance premiums and NDFLs, which significantly reduces the taxable base. Such a salary level becomes the condition of entering the enterprise in the risk area to become a candidate for the on-site inspection of tax authorities (paragraph 5 of section 4 of the order of the Federal Tax Service of 30.05.2007 No. MM-3-06 / [Email Protected]). Therefore, the company's accountant is better to perform in advance the calculation of the average wage on the enterprise, and the results of the calculations are compared with the data of the statistics of Rosstat or information sites of the regional offices of the FTS.

In favor of these actions, it also says that Article 133 of the Labor Code of the Russian Federation is dictated by such a condition: the employee's salary that has spent the full monthly rate of time and fulfilling the labor tasks cannot be lower than the installed minimum wage. Given the listed aspects, it becomes clear why the settlement of the average wage on the enterprise is so important for tax authorities. For the company's head and accountant, it is equally important to competently substantiate the resulting indicator.

Calculation of average salary for the enterprise: Formula

IFTS calculates the size of the average salary by the formula defined in the FTS letter dated 25.07.2017 № UF-4-15 / [Email Protected]:

The average s / n \u003d total income paid by staff for the year (according to f. 2-NDFL) / the number of employees by f. 2-NDFL / 12 months.

It is clear from the formula that is clear that not all staff incomes are taken into account, since only fotes are taken out by insurance premiums and personal income tax is taken, and a whole block of payments are not taken into account to which payment of disability sheets, child care leaves, and not Always correctly takes into account the work of employees at part-time rates.

Therefore, when receiving an infissance infissance information about the company's employee wages, financial service Firms will have to submit clarifications within 10 days with an indication of reasonable objective reasons. low level average income. Justifications of this fact the company builds on confirmation of payments to employees of social benefits (adjusting income on the amount of benefit paid), calculates the average salary, taking into account all the factors affecting its level.

How to consider average salary for the enterprise in the presence of personnel working part-time

For the enterprise it is important to double-check the summation of rates on employees in an incomplete working standard, i.e. We'll have to recalculate the average salary by finding out the total number of all staff members - external partners, employees working under civil law agreements.

Example

The IFTS doubted the figures for the calculation of the average salary of Argus LLC for 2017. By calculating the tax authorities, the average salary was 7490 rubles, which is lower than the minimum wage when dividing Fot in the amount of 1,348,200 rubles. for 15 people.

1. The accountant is to calculate the number of personnel in the monthly, taking into account the summation of rates on employees at an incomplete norm. For example, from 15 people working in the company, 8 work on 0.25% of the rates. When they are summarized, there are 2 bets, which corresponds to the 2nd operating. If a similar situation continues for a whole year, then a significant amendment will be revealed in the company's average salary:

Number \u003d (15 - 8) + (0.25 x 8) \u003d 9 people.

Average s / n \u003d 1 348 200/9 people. / 12 \u003d 12 483,33 rub.

1. Suppose that 8 employees worked for 0.25 rates for the first half of the year, in the 2nd half of the year - by 0.5 bets. In this case, the calculation will be as follows:

In the first half of the year, the number of employees will amount to 9 people, in the second:

Number \u003d (15 - 8) + (0, 5 x 8) \u003d 11 people.

SCC \u003d (9 x 6 months + 11 x 6 months) / 12 \u003d 10 people.

Average s / n \u003d 1 348 200/10 people. / 12 \u003d 11235 rub.

Similar calculations are more convenient to submit in a tabular version, approximately:

	Number of operating	Number of rates		average salary
1 half year
Basic workers
Auxiliary personnel
Servants
Total for 1 p / g				12 568,32
Basic workers
Auxiliary personnel
Servants
Total for 2 p / g				10 516,67
Total for the year			1 348 200	11 235,00

Such an algorithm of justification is just an example, there may be a lot of them, the formula for calculating the company's average salary - the amount of income divided into the number of employees and on the number of months in the period under consideration.