Almost every one of us, upon hearing about calculating the average earnings, will think that there is nothing complicated in this procedure: we add all the salaries and divide by their number. Alas, this issue is not so simple.
What is this calculation for?
Before starting mathematical operations, it is worth identifying when exactly we will need such calculations. The need to provide data on average earnings is provided for by law and involves the indication of such information in the following cases:
- calculation for vacation;
- calculation of severance pay in cases of dismissal;
- accruals for downtime;
- payment of travel funds;
- when a person is transferred to a job that is paid less, but with the preservation of his average earnings from the previous position.
In this case, do not confuse the above concept with the average wages, which is established by the state. The main difference is that the option that we are considering is individual, because it is calculated for each employee separately. If we talk about the national average salary, then it is set annually by the authorities and is the arithmetic average between all incomes in the country. This indicator is mainly used by local and government bodies rather than individuals. 
What is taken into account when calculating
It is necessary to determine which payments should be taken into account. The current legislation provides for a number of incomes that are added together when calculating such earnings. These include:
- wages;
- awards;
- surcharges;
- allowances;
- compensation that is paid in connection with the mode or conditions of work;
- rewards.
Moreover, each of the above incomes must be provided for by an employment contract between employee and employer, legislative framework, territorial acts.
The amount of such an accrual should correspond exclusively to the period for which the average salary is determined.
It should be noted that the calculation does not include incomes of a social nature - sickness benefits, compensation for food and travel expenses, material assistance. Also, vacation funds, maternity income, disability benefits cannot be included in this list.
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Calculation procedure
A rather important step is to determine the very period for which you need to make the calculation. Most often you have to do such calculations for the year, quarter (three months), month and day... By general rule, provided by law, the billing period of the year consists of 12 months, on the basis of which the amount of earnings is calculated; quarter - three specific months; month - from 1 to 30, 31 or 28, 29, depending on how much calendar days in a month like this.
Further, based on the selected period, it is necessary to determine the number of days. These include exclusively workers, and all weekends and holidays are not taken into account. The easiest way is to multiply the number of working weeks by 5 (the number of working days) and subtract all holidays stipulated by law as non-working days.
Read more about counting in the following video:
Calculation for a year
Annual payroll is the most popular. This is due to the fact that every employer uses a system of this kind when calculating the amount of vacation pay. Regardless of whether the employee took a vacation or not, the legislation provides for the payment of vacation funds. Therefore, it is necessary to know certain rules for calculating such amounts.
The size of the average annual wage depends on the income for such a year, on the number of months (in this case, there are 12) and on the number of days in each month. First of all, it is worth remembering that in each year the average number of days per month is set. In 2018, this figure is 29.3. To calculate the required data, we will use the formula:
SZP = ZG / 12 / 29.3 where
- NWP - the amount of average wages.
- ZG - Salary for the whole year. ZG is calculated based on all the incomes mentioned above (salary, bonuses, allowances, etc.).
- 12 - the number of months in the required period.
- 29.3 is the average number of days in a month.
Example one
Employee Melov A.B. is given a 9-day vacation and vacation funds are calculated. For this, we have the following data: for the first 6 months of the last year, AB Melov's salary was 32,000 rubles, in the next half of the year it was raised to 35,000 rubles. In addition, the employee received bonuses: for December - 2,000 rubles, for April - 3,000 rubles, and for September - 5,000 rubles.
First, let's calculate the ZG. In this case, we need to add three bonuses to the size of the salary for 12 months:
- (32,000 rubles * 6 months) + (35,000 rubles * 6 months) + 2,000 rubles + 3,000 rubles + 5,000 rubles = 412,000 rubles.
- NWP = 412,000 rubles / 12 months / 29.3 days = 1,172 rubles per day.
Let's multiply the above result by the number of days on vacation:
- 1,168 rubles per day * 9 days = 10,546 rubles.
This means that the employer must provide Melov A.B. in the amount of 10 546 rubles. 
Example two
It is worth considering that situations are possible when the employee has not worked a full year, that is, all 12 months, but it is necessary to calculate his vacation pay. To do this, you should use another formula:
SEZ = ZPP / (29.3 * K + k) where
- SEZ is the average daily earnings.
- ZPP - wages for the working period.
- 29.3 is the average number of days per month.
- K is the number of full months that the person has worked.
- k is a day for an incomplete month.
The last indicator is calculated by the formula:
k = 29.3 / A * B where:
- A - calendar number of days of a certain month;
- B - the number of days that the person worked in such a month.
Employee K.D. Avalov worked at the enterprise from May 01, 2017 to February 10, 2018 and went on vacation. The size of his salary during this period was 50,000 rubles, in addition, twice he received allowances in the amount of 7,500 rubles each. Let's calculate what size its vacation funds should be.
- K = February 2018 - May 2017 = 9 months.
- k = 29.3 days per month / 28 days * 10 days = 10.5 days.
Let's start calculating income for a certain period:
- RFP = (50,000 rubles * 9 months) + (7,500 rubles * 2) = 465,000 rubles.
Having all the necessary data, we substitute them into the formula:
- SEZ = 465,000 rubles / (29.3 days per month * 9 months + 10.5 days) = 1,696 rubles per day.
Accordingly, for each day of vacation KD Avalov should receive 1,696 rubles. 
Calculation for three months
Quite often there is a need to calculate the quarterly size average salary... In most cases, this is necessary for the payment of unemployment assistance. The calculation formula is as follows:
SZ = RZ / KRD where
- РЗ - the size of the salary, taking into account all bonuses, additional payments, allowances, etc.
- КРД - the number of working days for the given period.
Counting example
Employee Klyuev A. S. calculates the salary for the quarter, the income of which was: 65,000 rubles in the first month, 55,000 rubles in the second month and 58,000 rubles in the third month. The total number of working days in three months was 60 days. Means:
- СЗ = (65,000 rubles + 55,000 rubles + 58,000 rubles) / 60 days = 2,966 rubles per day.
- 60 days / 3 months = 20 working days per month.
- 2 966 rubles * 20 days a month = 59 320 rubles. This is the average salary of A.S. Klyuev.
Exactly the same principles are used to calculate the size of the salary per month or income per day. To calculate them, it is simply necessary not to carry out the last actions shown in the formulas. It will be enough to stop after the day's earnings are found. If you need to calculate monthly income in this way, just multiply it by the number of working days. 
Calculation for a business trip
Certain questions arise when calculating the average salary of a person while on a business trip. The calculation is pretty straightforward. To do this, you need to calculate the employee's income for the last two months, determine the profit for one day of such work and multiply it by the number of business trip days.
Counting example
Aksenov V.A. in the last two months had a salary of 25,000 and a bonus of 3,000 rubles. The number of working days for that period is 40. Let's calculate the amount of travel allowances for 10 days.
Using the analogy of calculating the salary for the quarter, we find the daily income:
- DD = (25,000 rubles + 25,000 rubles + 3,000) / 40 days = 1,325 rubles per day.
- 1,325 rubles per day * 10 days = 13,250 rubles.
Sick leave calculation
In order to calculate the amount of salary upon registration hospital benefits, you need to use the general rules that were mentioned earlier - to calculate the amount of daily earnings and multiply it by the number of days of illness. But when calculating the daily profit, you must take into account the earnings for the last half of the year.
Counting example
Employee Maslyanov P.A. was ill for 7 days. The monthly salary for the last six months was 25,000 rubles a month. In addition, he received awards twice in the amount of 5,000 rubles and 3,500 rubles. The total number of working days in six months was 115.
We find out the daily earnings of Maslyanov P.A .:
- DZ = (25,000 rubles * 6 months + 5,000 rubles + 3,500 rubles) / 115 days = 1,378 rubles per day.
Let's multiply the number of sick days by the amount of daily income:
- 7 days * 1,378 rubles per day = 9,646 rubles - the amount of the hospital allowance.
In the case of sick leave, you need to remember that the employer only pays for the first three days. The rest of the amount will be paid from the Social Insurance Fund.
One of critical indicators, which is used in calculating benefits and vacation pay, is average earnings... It depends on the employee's income, terms, work schedule and other values. For more details on how the average earnings are calculated in ordinary and non-standard situations, read below.
Vacation
Each employee is entitled to 28 calendar days of rest once a year. Vacation is paid based on the average earnings, which depends on the actually accrued payments to the employee and the time worked by him. The previous calendar year is taken into account. The average earnings for vacation pay are calculated as follows:
From = Average daily income (SRH) x Number of days off.
Average daily income is the ratio of the accrued salary to the previous 12 months and the weighted average number of calendar days. From 04/02/14 this figure is 29.3. What is included in the calculation of average earnings? According to paragraph 3 of Resolution No. 922, wages, bonuses, allowances and other types of remuneration for work are taken into account. The amount of previously received vacation pay, material assistance in average income Excluded. Also, payments for the period of absence of an employee are excluded from it, when:
a) he kept his salary in accordance with the law, except for breaks for feeding the baby;
b) the person received sick leave or pregnancy benefits;
c) the employee did not work due to reasons beyond his control, for example, downtime, strikes;
d) additional days of rest were provided for caring for a disabled person.
Average daily income = (Amount accrued for reporting period bonuses, allowances, remuneration / 12 months) / 29.3 (constant).
Example
An employee of the company takes a vacation from 01/19/15 to 02/01/15 for 14 days. The employee's salary for 12 months was 550 thousand. In 2014, there were no passes. The average earnings will be calculated as follows:
- Determine the daily income: 550,000 / 12 / 29.3 = 1564.28.
- Vacation: 1564.28 x 14 = 21 899.92.
- At the end of February, the employee received an award of 25,000 rubles. based on the results of the work. It also needs to be included in the calculation: ((550,000 + 25,000) / 12 / 29.3) x 14 = 22,895.32.
- Determine the amount of the additional payment: 22,895.32 - 21,899.92 = 995.40
Such a simple formula is rarely used. An employee gets sick or takes a vacation at least once a year. Therefore, 12 months in a row are extremely rare.
Period
If one or several months have not been fully worked, then the procedure for calculating the average earnings changes. The amount of actually accrued income is divided by a constant amount (29.3). The result is then multiplied by the number of months worked.
Let's break this big formula into several small ones.
SRZ = Salary / Number of days (1), where:
- (1) = Day of full months (2) + Day of incomplete months (3);
- (2) = Number of months worked in full x 29.3;
- (3) = (29.3 / Number of days in a month) x Number of days worked This is how the average earnings for vacation are calculated.
Let's consider this formula with an example.
Since May 13, the employee of the enterprise has been granted a vacation for 14 days. In the period from 05/01/14 to 04/30/15, he was ill for 5 days. The amount of actually received salary is 268 thousand rubles. The reporting period consists of:
- full months: 322.3 days (11 x 29.3);
- incomplete months: 29.3 / 30 x 25 = 24.42 days.
Average daily income is: 268,000 / (322.3 + 24.42) = 772.96.
From the result obtained, it is necessary to pay personal income tax and insurance premiums... If the employee's activities are not related to the manufacture of fixed assets or intangible assets, then these costs can be taken into account for the purpose of taxation of profits.
An example of calculating average earnings
The employee goes on vacation on 22.05 for 28 calendar days. He worked in the organization for over 3 years. Salary - 15,000. In May of the previous year, a person was on vacation for 28 days, and in September he was ill for four days. Let's calculate the average earnings of an employee:
1. Let's determine the employee's salary in May:
15,000 / 18 x 3 (hours worked) = 25,000.
2. Now we find the number of days worked:
29.3 / 31 x 3 = 2.84.
3. Salary of an employee in September (excluding sick leave):
15,000 / 21 x 18 (days worked) = 12857.14.
4. The number of calendar days worked in the ninth month:
29.3 / 30 x 26 = 25.39.
Let's calculate the average earnings: 165 357.14 / 321.23 = 514.76.
Vacation: 514.76 x 28 = 14 413.28.
Personal income tax: 14,413.28 x 0.13 = 1874.
Payout: 14,413.28 - 1874 = 12,539.28.
Early leave
An employee gets the right to paid days off after six months of work. If necessary, he can take a vacation 28 days earlier, if the manager does not mind. According to Art. 137 of the Labor Code of the Russian Federation, if an employee wants to quit before the end of the period for which he received days off, then the boss can withhold from his income the debt for the unworked time.
If a person did not have an accrued salary before and for the reporting period, then the average earnings for the vacation will be calculated based on the amounts received for the days worked in the current month.
For example, let's make a calculation for an employee who worked from May 1 to May 18, who goes on the main paid vacation from May 19 for 14 days. For the convenience of the calculation, let's take a salary of 15,000.
The number of calculated days: 29.3 / 31 x 18 = 17.01.
SRH: 15,000 / 17.01 = 881.83.
Vacation: 881.83 x 14 = 12 345.62.
Personal income tax: 12,345.62 x 0.13 = 1605.
Amount to be paid: 12 345, 62 - 1605 = 10 740.62.
A similar procedure for calculating average earnings is used when transferring an employee between organizations. According to Art. 77 TC. RF, this circumstance is the reason for the termination of the previous employment contract. That is, the employee is fired and compensated for the remaining vacation. At the new location, the calculation of the average earnings for vacation pay will take place according to the following algorithm:
- the number of days worked is determined;
- the amount of funds received by the employee is calculated;
- determined by the SRH;
- vacation pay is calculated.
Part-timers
According to Art. 286 of the Labor Code of the Russian Federation, such workers must be provided with days off in parallel with rest at the main place. The problem is that the duration of these two types of "vacation" may not coincide. The manager in the second place of work does not have the right to refuse leave for additional days. Only certain categories of employees, for example, teachers, are eligible for extended leave. What to do? The only way out is to write a vacation application at your own expense for the missing days. Additionally, you need to provide documents from the main place of work that will confirm the duration of the rest. The amount of vacation pay is determined according to the standard scheme.
Dismissal
If an employee leaves the place of work, he needs to be paid compensation. The calculation of the average earnings upon dismissal is carried out according to the following formula:
SRH = Actual salary paid / 12 / 29.3.
If the employee has worked for less than a year, then the calculation uses data for the period from the date of admission to the position until the last date of the month preceding the dismissal. The same formulas and conditions apply in the event of a layoff of an employee.
Example No. 1
By the time of the layoff, the employee had worked in the company for six months. During this time, she took 5 days of paid rest. There were no periods excluded from seniority. Upon dismissal, the employee must be compensated for: 28 - 5 = 23 days. In fact, the amount of salary received for 6 months is 225 thousand rubles. Let's calculate the average earnings for compensation:
- 225,000 / 6 / 29.3 = 1279.86 rubles. - daily average earnings;
- 1279.86 x 23 = 29 436.78 rubles. - vacation pay.
Example No. 2
The employee wrote a letter of resignation from 05/10/2014. He worked in the organization since 05/01/2013. There were no gaps in the reporting period. Salary - 20 thousand rubles. The compensation is:
- (20,000 x 12) / 12 / 29.3 = 682 rubles. - earnings per day;
- 682 x 28 = 19 096 rubles. - vacation pay.
Example No. 3
The person has worked at the enterprise for over a year. On May 24, he wrote a letter of resignation. He is entitled to compensation for unused vacation. The basis for calculations is the period from 05/01/13 to 04/30/14. During this time, the employee was on vacation for 4 days in April. There were no other amounts excluded from the calculations. The actually paid wages - 118 thousand rubles. The base period consists of 11 full months (322.3 days) and 25.4 days in April (29.3 / 30/26).
SRH: 118,000 / (322.3 + 25.4) = 339 rubles / day.
Government support
To receive benefits, a former employee must provide a certificate indicating the average earnings for the employment center. The calculation of the allowance is carried out in percentage to income for the last 3 months of work. The form of the certificate must correspond to the form provided at the employment center. The data on the level of wages is stored at the enterprise for 75 years. So even if a person worked for a company 5 years ago, he can still get such a document.
The employer is obliged to provide a certificate within three days, which indicates the average earnings for the employment center. The calculation is carried out without taking into account the days when:
- the person retained the SRH;
- the employee was on sick leave, on maternity leave, caring for disabled children;
- the employee did not work due to downtime, strikes;
- the employee was on vacation.
If the entire period consists of excluded days, then the base for calculating the SRH should be moved to the corresponding period of time in the previous period.
It is not worth hoping for an average income during the period of unemployment. The government of the Russian Federation sets maximum payments for each financial year. If a person has had a paid job for more than 26 weeks (6 months) in a 12 month period, they will have two pay periods. In the first six months, the amount of the benefit will depend on the average monthly earnings:
- 75% of the established maximum in the first three months;
- 60% - in the next four months;
- 45% - in the future.
For the next 12 months, the worker will be paid a minimum allowance. The same rate is provided if the person did not work for 26 weeks in the previous calendar year. The sum of the established minimums and maximums is increased by the district coefficient.
Recalculation
The part-time employee quit on March 10 and received a certificate of income. Former colleagues later informed him that salaries at the firm had increased since March 1. The employee needs to receive a recalculation. According to the legislation, if the change in salaries occurred after the settlement date, the earnings for the base period are increased. From December to February, the employee received 4 thousand rubles. per month.
First calculus:
- Average daily income = (3 x 4000) / (21 + 17 + 20) = 12,000 / 58 = 206.90 rubles.
- Average number of days worked: 58/3 = 19.33.
- Earnings: 206.9 x 19.33 = 3999.38 rubles.
After recalculation, the salary for the position was 5 thousand rubles. Change rate: 5000/4000 = 1.25. According to the new data, the SRZ will be: 3999.38 + 25% = 4999.23 rubles.
Nuances
The calculation of the average unemployment earnings and the scholarship that is paid during the retraining and promotion period is the same. The calculation is carried out on the basis of data for 3 months and the number of days worked in the reporting period.
The calculation of the average earnings for the benefit is carried out according to the following formula:
SRZ = SDZ x SMD, where:
- SDZ - average earnings per day (actually accrued income / number of days worked);
- SMD is the average number of working days.
If an incomplete week is set, then this indicator is determined by dividing the salary by the number of days in the reporting period.
Average earnings can be calculated based on data on hourly wages:
SRZ = SCHZ x SMCH, where:
- СЧЗ - average earnings per hour;
- SMC - the average monthly number of hours worked, depending on the length of the week.
The average working time for the period January - March 2015 (the number of working days 17, 20 and 20) will be:
- (136 + 159 x 2) / 3 = 151.3 (40-hour week);
- (122.4 + 143 x 2) / 3 = 136.13 (36-hour week);
- (68 + 79.5 x 2) / 3 = 75.67 (20-hour week).
The sum of the working hours for the calendar is divided by 3.
Example
An employee with a worked 40-hour week is entitled to a salary of 25,000 rubles. From 01.04. 13 he quits. The basis for the calculation is 3 months. In January, an employee took a sick leave for 3 days. The rest of the months have been fully worked out. In fact, the person worked: 112 + 159 x 2 = 430 hours.
The average operating time under standard conditions is 151.33 hours.
Income: 22,058.82 + 25,000 x 2 = 72,058.82.
SRH per hour: 72,058.82 / 430 = 167.58.
SRZ: 167.58 x 151.33 = 25 359.88 rubles.
Calculation of average earnings for sick leave
The amount of the disability benefit depends on the length of work and the income level of the employee:
- with an experience of 8 years or more, a payment of 100% SRH is due;
- 5-8 years old - 80%;
- up to 5 years old - 60%.
If the average earnings of an employee exceeds the amounts established by law (624,000 rubles in 2014 and 568,000 rubles in 2013), then the indicated maximums are taken into account.
The first step in calculating the benefit is to determine the money actually paid to the employee. The period for calculating the average earnings will be two years. The amounts for which contributions to the FSS were paid are taken into account. The resulting value is divided by 730 (i.e. 365 cd per year x 2). The amount of the daily allowance is calculated by multiplying the daily earnings by the appropriate percentage (depending on the length of service). The first three days of sick leave are paid by the employer, the next - by the FSS. If the employee's length of service is less than 26 weeks, then the minimum wage (5965 rubles for 2015) is used to calculate the allowance for each month.
Example No. 1
An employee of the organization was sick from February 2 to 9. For the period 2013 and 2014 there were no absenteeism. The salary for the years did not exceed the maximum amount. At the date of the onset of the illness, the work experience was more than 8 years. Sick leave will be paid at 100% of the average income. An employee's salary for two years is 365 thousand rubles.
1.365 / 730 = 500 - allowance per day.
2.500 x 5 = 2500 rubles. - the amount of compensation for the entire period of disability. Of them:
- 500 x 3 = 1500 - will be paid at the expense of the enterprise;
- 500 x 2 = 1000 - will list the FSS.
Example No. 2
The employee was ill from 22 to 25 January. His salary for the base period was 570 thousand rubles. for 2013 and 630 thousand rubles. for 2014. Work experience - 3 years.
(568 + 624) / 730 = 1632.88 - rub. / day - average daily earnings.
Two calendar days fall into the period of illness. Since a person's work experience is less than 5 years, the allowance will be paid in the amount of 60% of the average income at the expense of the enterprise:
1632.88 x 0.6 x 2 = 1959.46 rubles.
Calculation of average earnings for business travelers
During travel periods, only working days are paid, which are provided for by the timesheet and staffing table. Only payments for labor are taken into account. The base period for calculations is twelve months preceding the one in which the employee was sent on a business trip. The rules for calculating the amount of average earnings are standard.
Let's consider an example
An employee was hired by the company on February 10, 2014. The salary according to the staffing table is 40 thousand rubles. By order of the director, on February 25, she was sent on a business trip lasting 4 days. The calculation period (249 days) the employee did not work due to illness (8 days) and paid leave (14 days). The salary in these months amounted to 26,086.96 rubles. and 12,000 rubles. respectively.
Amount actually received for 12 months:
40,000 x 10 + 26,086.96 + 12,000 = 438,086.96 rubles.
The number of days worked: 249 - 8 - 14 = 227.
SRZ: 438,086.96 / 227 = 1,929.90 rubles.
The amount of travel allowances: 1929.90 x 4 = 7719.59 rubles.
Pregnancy and childbirth
The average income in this case is determined by dividing the amount of wages received by the number of days worked. The basic settlement period is two calendar years.
Example No. 1
The employee went on maternity leave on February 5. Her salary for the previous two years was 520 thousand rubles. in 2013 and 610 thousand rubles. in 2014. These figures do not exceed statutory maximums. Therefore, the entire amount of earnings will be taken into account when calculating the benefit. Period for settlements: 365 x 2 = 730 days. There were no excluded amounts in these years. Average daily earnings = (610 + 520) / 730 = 1,547.95 rubles. - the basis for calculating the amount of the benefit.
Example No. 2
The employee went on maternity leave from 10.06.2015. She has been employed in the organization since 01.08.2013. Her salary for the two previous years amounted to 90 thousand rubles. in 2013 and 510 thousand rubles. in 2014. By the time the vacation began, the total insurance experience exceeded 6 months. The allowance will be calculated based on the salary received.
The employee's actual earnings: 90 + 510 = 600 thousand rubles.
In two years, the employee had 35 days to be excluded. Then the base period is: 730 - 35 = 695 days.
Average daily earnings: 600,000 / 695 = 863.31 rubles. This figure will be taken into account when calculating the benefit.
Example No. 3
An employee of the company goes on parental leave in 2015. IN billing period she was ill for 45 days. The allowance will be calculated based on 685 days.
Average earnings: 630 (2013) + 620 (2014) = 1,250,000 rubles.
This figure exceeds the legal limit - 1,192,000 rubles:
- 630,000> 568,000 (2013);
- 620 000 < 624 000 (2014 г.).
Average daily earnings: (568 + 620) / 685 = 1,734.30 rubles.
The maximum value of SRH, which is established by law: 1192/730 = 1,632.87 rubles.
Insofar as calculated value more than the maximum, then when calculating the amount of sick leave, the amount of 1,632.87 rubles will be used.
Limitations
If in base period the employee did not have income or its value did not exceed the legally established minimum, then the minimum wage is used to calculate the amount of benefits, sick leave, vacation pay. Average daily wages are calculated as follows:
Minimum wage x 24 months / 730 days.
An employee of the enterprise was hired for the first place of work on January 15. From 25.04 to 29.04 she was ill. Insofar as insurance experience was not previously, then the amount of the benefit will be calculated based on the indicator of 60% SRH. Over the past 24 calendar months (from 01/01/13 to 12/31/14) the actual salary level was 0 rubles. The allowance will be calculated based on the minimum wage: 5965 x 24/730 days. = 196.11 rubles.
Seasonal work
The algorithm for calculating the average earnings for employees who take temporary jobs is slightly different from the general one.
SRH = Actual salary / Number of days worked in a 6-day week.
Example No. 1
The company entered into a contract with an employee for temporary work from September 1 to October 2. In October, he was given two days of paid leave. For fully worked September, the employee received 20,000 rubles. With a 6-day week, the number of working days is 26. SRZ: 20,000 / 26 = 769.23 rubles.
Example No. 2
The company entered into a contract with the employee for temporary work in the period from 01.03 to 03.04. For a fully worked March, the employee received 12,000 rubles, and for 3 days in April - 1,636 rubles. With a 6-day working week, the number of working days is 28. SRZ: (12,000 + 1636) / 28 = 487 rubles.
Example No. 3
The company entered into a contract with an employee for seasonal work in the period from August 3 to October 1. For fully worked months, he will receive 25,000 rubles. In October, the employee took 5 days of leave with subsequent dismissal. From 10 to 14 August he was ill. This period is excluded from the SRH calculation. For the worked 47 days, 45,183.98 rubles were accrued. SRH: 45 183.98 / 47 days = 961.36 rubles.
Example No. 4
The company entered into a contract with an employee for seasonal work in the period from February 11 to April 8. For fully worked months, he will receive 12,000 rubles. In February, he was ill for 8 days. This period is excluded from the calculation of average earnings. For the entire time, a salary of 20,073 rubles was charged. SRZ: 20 073/41 days = 490 rubles.
Truancy
The person was hired by the organization from the 5-day week on 02/01/12, and on 04/26 of the same year he decided to quit. The base for calculations is 3 months. The first two employees worked completely. In March, he was ill for 6 days, took 3 days at his own expense and missed the same amount without good reason. According to the regulation, sick leave and vacation at their own expense are excluded, and absenteeism is not included in the list. It turns out that the employee worked: 17 + 20 + (20 - 6 - 4) = 47 days. Under standard conditions, the average number of days worked is 19.
Total salary: 15,000 x 2 + 5250 = 35,250 rubles. SRZ: 35 250/47 x 19 = 13 037.23 rubles.
For calculations for the quarterly period, the following formula is applied:
SZP = RZ / KRD, where:
- NWP is the aggregate average salary;
- РЗ - the size of the salary, taking into account the accrued additional payments, bonuses, allowances, etc .;
- КРД - the number of working days for the billing period.
Monthly and daily calculation
Calculating the average for such time intervals as a month or a day is carried out similarly to the above principles.
When carrying out calculations, it is possible not to carry out the last actions set out in. It will be enough to end with the definition of daily earnings.
To calculate the monthly income, you will need to multiply the daily earnings by the number of working days.
Calculation of earnings for a business trip
Calculations of the average salary are also necessary in cases where an employee was sent on a business trip and requires him to calculate the corresponding payments. In this kind of circumstances, a fairly simple calculation is used, which looks like this:
- the employee's income is calculated for the last two months;
- the profit received in one working day is calculated;
- the calculated profit is multiplied by the number of days the employee is in.
Calculation for a certificate of incapacity for work
In order to calculate the value of the average wage in cases where registration is made hospital payments, you should resort to the above algorithm:
- the amount of daily earnings is calculated;
- the resulting value is multiplied by the number of days the employee is on sick leave;
- at the same time, when calculating daily earnings, it is necessary to take into account the employee received over the past six months. Also, when calculating the sick leave, it should be taken into account that in accordance with legislative provisions payments by the employer are made only for the first three days of the employee's sick leave, while the rest of the funds are payable from funds belonging to the Social Insurance Fund.
Calculation of benefits for the liquidation of an organization
In accordance with the legal provisions, in cases where the liquidation of an enterprise occurs, all employees who are dismissed are supposed to accrue the following benefits:
- severance pay;
- compensation for the period required for employment (three or six months).
The calculation of the severance pay is based on the average daily earnings. In the event that the amount of the severance pay was not specifically specified in the employment contract, then the general rules apply.
Accordingly, when paying the standard output, its value is equal to the average monthly earnings, which is calculated according to the following algorithm:
- the total salary accrued for one year is divided by the number of days actually worked by the employee per year;
- the resulting value is multiplied by the number of days in the month following the dismissal.
The standard allowance provided for employees performing work of a seasonal nature is paid in an amount corresponding to the average earnings calculated over a two-week interval, the value of which is calculated according to the following algorithm:
- the total salary, which is charged for the calculated one, is divided by the number of days worked by the employee in the specified interval;
- the resulting value is multiplied by the number of days contained in the first two weeks following the dismissal.
Calculation of benefits
The compensation paid for the period required for his employment may have a salary that is calculated for a period of three to six months.
The calculation of the said compensation is made in the same way as for the severance pay, based on the number of working days available in the month for which this benefit is to be paid.
In conclusion, it should be noted that everything related to average earnings must be done extremely carefully and extremely accurately, since any incorrect calculations can lead to errors in tax bases by income tax and fund contributions.
What will be appreciated tax authorities as a violation and will entail the application of appropriate sanctions.
Reply
I had problems when I was giving away a certificate of incapacity for work and could not understand how the payment was calculated for me. I took my daily wages and multiplied by the number of sick days. And still, the amount was more than paid. As it turned out, my salary consists of a rate and a bonus. And all calculations are made purely from the rate.
Reply
Downsizing is a forced reduction in the number of jobs during reorganization or complete liquidation of an enterprise. Calculation of payments due to dismissed employees has its own characteristics. Let us consider how the average earnings are calculated upon reduction for the calculation of payments upon dismissal in general and by a specific example.
Basic terms of payments
Employees dismissed on staff reductions must receive all cash payments due to them (Article 140 Labor Code(TC) RF):
- severance pay (Article 178 of the Labor Code of the Russian Federation);
- allowance for the period of employment in a 2-month period (taking into account the severance pay), sometimes, at the request of the employment service - and for the third month of job search;
- unreceived salary;
- compensation for unused vacation period;
- other payments stipulated by the collective and individual labor agreement.
It is worth noting that all of the listed charges, except for the allowance paid for the second and third months of job search, must be issued to the quitting employee on his last day of work in this organization.
In calculating the listed payments, one of the key positions is occupied by such a parameter as the average daily earnings. This is the average salary for 1 working day, calculated for a certain period of time, that is, for a specific billing period. The accounting department of the organization calculates the average earnings per day in a special document in the form of T-61.
Additional Information
According to article 180 of the Labor Code of the Russian Federation, the head must inform the employees about the reduction of staff or the complete liquidation of the organization two to three months before the start of the procedure. It is necessary to familiarize employees with the new staffing table and no later than two calendar months before the reduction, inform each employee about the dismissal. It is also possible to search for a compromise solution through negotiations. For example, an employee can quit earlier, without working for the last two months, which is stated in Article 180 of the Labor Code.
The settlement period for making accruals in case of dismissal of an employee for redundancy is 1 calendar year up to the month in which the reduction occurs. There is one exception: if the dismissal is carried out on the last day of the month, then this month is the final one in the billing period. (Letter from Rostrud No. 2184-6-1 dated 22.10.2010).
For example, if an employee is fired on May 31, 2017, then the billing period in this case will be the period from June 1, 2016 to May 31, 2017.
If, from the moment a citizen reaches this workplace and less than 12 months pass before his dismissal due to staff reduction, then this actually worked time is taken as the calculation period.
Calculation of average daily earnings
Average earnings are not only the salary itself, but also various allowances, additional payments, bonuses and other sums of money paid to the employee (Regulation approved by the Decree of the Government of the Russian Federation No. 922 of 24.12.2007, clause 2).
When calculating in total amount cash payments of the social plan and others that do not depend on earnings are not included (clause 3 of the Decree of the Government of the Russian Federation No. 922 of 12.24.2007):
- sick leave payments;
- vacation charges;
- travel expenses, etc.
The formula for calculating the average daily earnings is quite simple and consists of one mathematical operation.
X = Y / Z, where:
- X is the employee's average earnings for 1 day,
- Y - the amount of payments to the employee in the billing period,
- Z is the number of days worked during the billing period.
Let us explain the calculation formula using an example: gr. Ivanova was fired on May 31, 2017, for the billing period from June 1, 2016 to May 31, 2017, she received 360 thousand rubles, including 10 thousand rubles of payment sick leave for 10 days of incapacity for work. It is necessary to calculate the size of her average daily earnings.
Average daily earnings an amount that is expressed in monetary terms and is commensurate with the employee's daily earnings is considered. It is considered the average salary of an employee for a work shift - the usual 8 hours or, less often - 7 (with a full working 5 or 6-day week).
Let's carry out the calculations:
- the amount of payments, excluding sick leave payments = 360,000 - 10,000 = 350,000 (rubles);
- number of working days in the billing period: 247 days of working days in the specified period minus 10 days of incapacity for work, for a total of 237 days worked gr. Ivanov a year before dismissal;
- final calculation of the average daily earnings gr. Ivanova: 350,000 rubles / 237 days = 1,476.79 rubles.
Calculation of cash payments upon dismissal due to redundancy
A list of benefits to be paid to an employee who is laid off due to layoff is given at the beginning of this article. Let's analyze how to calculate average monthly earnings and other payments to a quitting employee.
Some facts
The average salary is assigned to an employee for no more than 2 months after his dismissal. From this amount, you must deduct severance pay, which is paid separately. This time is given to the dismissed so that he can find new job... As an exception, the average earnings can be issued to an employee for one more month (third). This happens when an employee does not have time to join the labor exchange within 14 days after dismissal and they could not find a job (according to article 178 of the Labor Code).
Calculation of severance pay
The severance pay is the material support of the former employer for the period of the search by the dismissed employee of a new place of work. The formula for calculating severance pay in case of redundancy was approved by Government Decree No. 922 of December 24, 2007 (clause 9). Determination of the amount of severance pay directly depends on the estimated value of the average daily earnings.
Here is the calculation formula:
A = X x B, where:
- A - the amount of severance pay;
- X - the estimated value of the average daily earnings, the formula is given in the previous subsection of the article;
- B is the number of days in the month following the date of dismissal. This value depends on the work schedule of the enterprise in a particular month.
Let's analyze the calculation of the severance pay using the example of the previous section on gr. Ivanova: 1,476.79 rubles of average earnings per day x 20 working days in June 2017 = 29,535.80 rubles.
Finding out the average monthly earnings
This is the average salary for 1 calendar month. The calculation period for calculating the average monthly earnings upon dismissal due to redundancy is 1 year before the month of dismissal.
Consider the calculation formula:
C = (D1 + D2 +… + D12) / 12, where:
- C - average monthly earnings,
- D1 ... D12 - monthly salary,
- 12 is the number of months in a calendar year.
The organization and the employee have the right to terminate the employment contract on any day, subject to the requirements of labor legislation. Let's find out what to do,.
It should be noted that the calculated value may be lower than the officially approved minimum size wages (minimum wages) on a specific date of dismissal. This situation provides for the equalization of the average salary of a particular employee to the level of the minimum wage.
Example: calculate the average monthly earnings gr. Ivanova, whose initial data are given in the first section of this article. 350,000 rubles / 12 months = 29,166.67 rubles, this is the average earnings of gr. Ivanova a month.
Details on calculating average daily earnings
Compensation for unused vacation
Upon dismissal of an employee due to redundancy, the employer is obliged to pay him compensation for the unused vacation period. If at the time of dismissal the working year has not yet ended, then only part of the vacation allowance is payable.
For example, if an employee has worked only 6 months out of the working year, then the employer is obliged to pay only half of the vacation pay. Recall that a working year is a period equal to 12 months from the date of employment of a citizen at a given workplace.
The formula for calculating compensation for an unused vacation period:
E = X x F, where:
- E - compensation for unused vacation days;
- X - average daily earnings, the calculation formula is given in the first section of this article;
- F - the number of unused vacation days.
Consider the calculation of compensation using the example of dismissal to reduce gr. Ivanova, the initial data of the example are given at the beginning of the article:
1476.79 rubles average daily earnings x 14 days unused vacation= 20,675.06 rubles.
These are the payments due to gr. Ivanova, in the event of her dismissal due to staff reductions.
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