How is the average earnings. How to calculate the average monthly salary? Basic principles and nuances of calculation

In this article, we will consider the methods for calculating the average wage and nuances of legislation relating to situations in which the employee remains the average salary.

In accordance with, the employee may claim to pay commensurate with the average wagesIn the following cases:

1. With the forced translation of the employee to another position / work for the period up to the 1st month. Such a need may occur, for example, under emergency (accident, disaster, etc.), in the event of an enterprise downtime, when replacing another employee in connection with force majeure. According to Article 72.2 of the Labor Code of the Russian Federation, the payment of the work of the employee translated into a new place without its consent is calculated on the basis of the work performed by him, but there can be no less than the average salary in the previous position.

2. When the employee is released from its main work in order to prepare a draft collective agreement or a contract, participation in the negotiations under Article 30 of the Labor Code of the Russian Federation.

3. When granting under Article 144 of the aforementioned Code.

4. When terminating the employment agreement in connection with the violation of the rules for its conclusion established by TC or other federal lawsIf this entailed the impossibility of continuing work. According to Art. 84 TC, if the violation of the Rules' conclusion rules occurred not by the fault of the employee, it should be paid a weekend one-time allowance in the amount of average monthly earnings.

5. With the participation of an employee in a commission, disassembling labor disputes, according to Article 171 of the TC.

6. When paying financial compensation for an unused vacation officer. This case is regulated by Articles 127 and 126 TC. Payment of compensation is carried out on the written statement of the employee or in connection with his dismissal. Not more than 28 vacation days (calendar) are paid.

7. With a simple arising from the fault of the employer. Compensation is paid according to Art. 157 TC and cannot be less than 2/3 of the employee's average salary.

8. With the non-fulfillment by the employee of the norms of labor, official or labor duties for the fault of the employer under the 155th article of the TC. Compensation is charged proportional to spent time.

9. In the execution of public / state duties, according to the 170th article of the TC.

10. When sending an employee to a business trip (167th article of the TK RF).

11. In granting an employee, combining training and work, educational leave provided for by Art. 177 TC. Educational leave is provided in the first receipt of appropriate education or in the direction of an employee for training by the employer according to the agreement on the training or employment contract signed by both parties. The document must be decorated in writing.

Also, an employee that combines training and work is paid half of the average salary for the time during which it was exempted from working with the abbreviated (for 7 hours), if he studies in high school / vocational school or by correspondence form learning. This is regulated by Art. 176, 174 and 173 TK RF.

12. When paying the new owner of the compensation enterprise in connection with the termination of the employment contract with the head, the head of the organization or the chief accountant of the organization. According to the 181st article of the TC, the amount of such compensation should be at least 3 average monthly salary of the employee.

13. When paying output benefits (in accordance with the 178th article) in connection with the termination of the employment contract for the following reasons:

● liquidation of the enterprise. Paid up to 2 months, in some cases - 3 months;

● Employee refusal to go to another job / position for health. Payment is made in 2 weeks, based on the average earnings. The employee must have a corresponding medical conclusion;

● Worker failure to move to another city / region along with the organization. Paid 2 weeks;

● Reduced staff. Paid 2 months, less often - 3 months;

● Call employee service in armed forces. Paid 2 weeks;

● Employee refusal to continue the work caused by the change in the terms of employment contract. Paid 2 weeks;

● Recognition of the incapacity of the employee. Compensation is charged in 2 weeks.
● The recognition of the employee is fully incapable of work in accordance with the medical conclusion to the recognition of the incapacity of the employee.
Compensation is charged in 2 weeks.

14. When translating an employee to the lower state-paying position. According to the 182nd article, such compensation can be paid:

● Due to professional disease, Labor injury or other health damage caused by work. Compensation is charged in the amount of average monthly earnings in the previous position and is paid until the employee recovery or establish the fact of constant loss of professional working capacity;

● Based on the conclusion of the doctor. Called for 1 month from the moment of translation, the amount of compensation is equal to the average monthly salary.

15. When you pass by an employee of blood or its components. Compensation is charged according to the 186th article over the days of delivery and vacation provided in this regard.

16. When passing a medical examination / medical examination by employees who are obliged to undergo this procedure according to the 185th article of the TC.

17. For the period of suspension of the enterprise in connection with the temporary prohibition or administrative suspension of activities caused by violation of the regulatory requirements of labor protection issues that have arisen about the fault of the employee. The accrual of payments is regulated by the 220th Article TC.

18. When sending an employee to advanced training, if it provides for a separation from production, according to the 187th century. TK.

19. When translating women waiting for a child or having children up to one and a half year old work, according to the 254th article of the TK RF. Compensation is charged upon application of a woman or on the basis of a medical conclusion. At the same time, the average salary remains completely:

● for pregnant women - throughout the entire period of work. Also middle earnings persists when the future mother is released from work before transferring it to a new position and during the passage of the clisserization;

● for women with young children - until the child has achieved a child of one and a half year.

1. When reimbursement, an employee of the salary not received by him according to the 234th article of the Labor Code of the Russian Federation. Compensation is charged in case:

● if the employer has not fully fulfilled or refused to decide on the recovery of the employee in the previous position;

● if the employee was illegally removed from work, fired either transferred to another position;

● if the employer detained issuance labor book The employee, introduced into this document that does not meet the law or incorrect formulation of the reason for the dismissal of the employee.

Article 396 of the TC states that the decision to restore illegally dismissed or illegally translated workers must be fulfilled immediately. Upon delay in the implementation of the specified decision, the employee compensates for the difference in the salary or on the basis of average monthly earnings is paid over the entire delay period.

21. When providing an employee of an additional weekend to care for a child with disabilities. According to the 262nd article, such an employee is provided for 4 days off.

22. When providing women with children to one and a half year old, additional breaks for feeding in accordance with the 258th Article TC.

23. When paying a day off, due to the termination of the contract with an employee of an enterprise, which is located in the areas of the Far North or the locality equal to such regions. Compensation is paid according to the 318th article of the TC if the organization is eliminated or reduces the number of his state. Payable to three months, sometimes - up to six.

24. When paying compensation upon termination of the employment contract with the head of the enterprise by the employer's decision, if the said manager is not accused of any illegal actions or inaction entarerary negative consequences. According to the 279th article, minimum size Payments make up 3 average salary.

25. When paying output benefits due to termination of the employment contract with an employee engaged in seasonal work, if the organization is eliminated or reduces the number of his state. According to the 296th article of the TC, the employee is paid for 2 weeks based on the average monthly earnings.

The procedure for calculating average salary

The procedure for calculating the average monthly earnings is regulated by the 139th article of the TC and Decree No. 922 of the Government of the Russian Federation, dated December 24, 2007, the calculation takes into account all types of payments provided for by the work payment system and applied from a particular employer regardless of the sources of the specified payments. Such payments can be:

1. Salary, taking into account coefficients and allowances:

● by tariffs;

● by salary;

● in the form of a percentage of revenue;

● piecework and others.

Acrossments are taken into account or payments carried out in a non-monetary form (for example, payment for employees). If the salary was calculated last year's results, it, regardless of the time of charge, is taken into account in the calculations as earnings belonging to last year.

2. Prizes and all other varieties of remuneration provided for by the wage system.

3. Other types of payments that belong to the wage from a particular employer.

Payments undergoing wages are not taken into account when calculating average salary. These can be gifts, social payments ( material aid, benefits), any other remuneration that are not related to the wage system.

For all modes of work average monthly earnings Calculate, based on the following actual data:

● spent time;

● accrued salary employee.

The data for 12 months (calendar) preceding the time period for which the average monthly earnings remains taken into account. Under the calendar month implies a period of time from the first to the thirtieth or thirty-first number (inclusive) of the corresponding month. For February, the last day will be 28 or 29 numbers.

According to the 5th point of Decree No. 922, periods and amounts accrued during this time are excluded from the settlement period, if:

● an employee took paid extra weekend to care for disabled childhood or a disabled child;

● the worker was B. maternity leave or on the hospital, for which the corresponding payments received;

● the employee retained the average monthly earnings in accordance with the legislation of the Russian Federation. The exceptions are interruptions provided by the baby feeding mothers;

● an employee for any other reasons was released from working with partial or complete salary preservation or without payment according to the legislation of the Russian Federation.

If in the past twelve calendar months, the employee has no days spent on the fact, there were no salary accruals or the entire specified period consists of time to be excluded from the calculations in accordance with clause 5 of Resolution No. 922, the average monthly earnings are determined on the basis of a salary accrued for twelve Calendar months that go before calculated. This is regulated by the 6th point of Resolution No. 922.

If an employee has the previous 24 months. There are no actual days and salary accruals, then the average monthly earnings are calculated, based on the value of the salary accrued for the days spent on the fact that the month in which the average earnings are calculated (7th point of Resolution No. 922).

How the average salary is calculated for compensation for unused vacation and payment of the vacation

According to the 139th article of the TC, for the payment of vacation pays, compensation for unused vacation is calculated by the average day earnings Over the past 12 months (calendar). At the same time, the amount of salaries and other payments taken into account when calculating the average earnings are divided by the number of months (12), then on the average number of calendar days in a month 29.4 (29.3 since April 2014). The figure obtained as a result of such calculations and will mean the "price" of one day.

The average daily earnings used to accrue the payment of holidays that are measured in the working days and for compensatory payments for unused leave are calculated by dividing the total salary amount by the number of workers' calendar days under the standard 6-day working week.

How the average salary is calculated in other cases

The average daily earnings are calculated by dividing the salaries amount actually accrued for all the days of the relevant period, by the number of days spent during the specified period. All remuneration and premiums are added to the salary, which must be taken into account according to the 15th point of the Resolution No. 922. According to such a scheme calculated magnival earnings For all cases, except for compensatory payments for unused leave and pay for the vacation.

It should be known that usually compensation calculated on the basis of the average monthly salary, the employer pays for its own money. The following are the following payments:

1. Associated with the execution by an employee of military duty, according to the 170th article of the TC. Such payments are compensated by the enterprise with funds from federal budget or military commissariat. The procedure for accruals is described in the rules for compensation of expenses that are carried by citizens of the Russian Federation and the organization in connection with the implementation of the Law on Military Duty.

2. Payment of weekends provided to the employee additionally to care for a disabled child according to the 262nd article TC. Such payments of the Organization compensate the FSS bodies through the federal budget money.

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In January of this year, a new document has entered into force on the features of the procedure for calculating the average wage *. It lists all types of payments included in the average earnings of the employee, estimated periodFor which they are taken into account, the calculation mechanism is determined monetary sums. Let's talk about this document and calculate the average wage in difficult situations.

What is included in the average earnings?

In accordance with Article 139 of the Labor Code of the Russian Federation and the Regulations on the features of the procedure for calculating the average wage in the calculation of the average earnings are taken into account all types of payments provided for a specific employer are provided for by the wage system. For example, here comes wageaccrued by employee at tariff rates, salary (official salary), wages for completed work on contract prices, as a percentage of revenue (in the sale of products, performance of work, service), etc. In addition, when calculating the size of the average earnings Advanced and surcharge (for professional skills, service, knowledge of the foreign language, the combination of occupations, etc.), the fees of full-time media staff, all sorts of premiums and rewards are taken into account. Full list Such payments are given in paragraph 2 of the provisions on the specifics of the procedure for calculating the average wage.

However, not all cash payments that the employee receives from the employer is taken into account when determining the size of its average earnings. In particular, cash payments having the so-called social character are not taken into account. We are talking about material assistance, payment cost of food, learning, communal services, recreation, travel, etc. (paragraph 3 of the provisions on the features of the procedure for calculating the average wage). This is explained simple enough: these types of payments do not belong to pay.

What is the estimated period?

Regardless of the mode of operation (incomplete, abbreviated working time etc.), the calculation of the average earnings of the employee is carried out on the basis of actually accrued wages and actually spent time for the last 12 calendar months.

Justice should be emphasized that in a collective agreement or in local regulatory actIn force in the organization, other periods may also be provided for the calculation of the average wage, provided that it does not impass the position of a particular employee **.

Speaking about temporary segments per estimated period, it should be noted that not all of them are taken into account when calculating the average earnings. For example, when calculating the average earnings from the estimated period, the time is excluded (also accrued during this period of the amount), when the employee in accordance with the law, the average earnings remained (except for the preservation of the average earnings when paying for breaks for feeding a child).

It is not included in the counting and the time when the employee received a manual for temporary disability or for pregnancy and childbirth. Or did not work in connection with the ease of the fault of the employer or for reasons that do not depend on the employer and the employee (paragraph 5 of the provisions on the features of the procedure for calculating the average wage). How to exclude one or another temporary segment from the current period, we will tell you slightly below.

After we got acquainted with the basic rules for calculating the average earnings, let's see in the examples how these rules work in practice. Suppose we need to calculate the holiday employee, which, as you know, are directly tied to its average earnings. Let us turn to the most difficult and problematic cases of vacation charges: when the billing period was not fully worked out, when the settlement period was an increase in wages, when various awards and remuneration were paid for the employee during the estimated period.

When the estimated period is not fully worked out

So, the calculation of the holidays depends on whether the estimated period is fully worked out. So, if it includes all 12 full calendar months, to calculate the release should be used the following formula:

O \u003d ZP: 12 months. : 29.4 days *** x dwhere

O - the amount of holidays; ZP - the amount of charges of the employee for the estimated period; D - the number of calendar days of vacation.

However, the situation in which all temporary "segments", which occur at the estimated period, are fully taken into account, rather rare. Within 12 months, the employee could be on vacation, root, do not work because of idle or be in the service business trip. As we have already spoken, this time is excluded from the calculated period. Accruals for these periods are also not taken into account when calculating the release.

Consequently, if the billing period is not fully worked out, to determine the holidays, you must first consider the number of calendar days per time actually spent in the design period:

K \u003d 29.4 days. X M + (29.4 days: KDN1 x Kotr1 + 29.4 days: KDN2 x Kotr2 ...)where

M - the number of fully spent months in the estimated period;

KDN1, KDN2 ... - the number of calendar days in "incomplete" months;

COTR1, COTR2 ... - The number of calendar days in the "incomplete" months per spending time.

O \u003d zp: to x d, Where

O - the amount of holidays;

ZP - the amount of charges of the employee for the estimated period;

K - the number of calendar days;

D - the number of calendar days of vacation.

Example

Employee "Private Capital" LLC P.A. Smirnov installed salary in the amount of 6000 rubles. per month. From January 14, 2008, he is given an annual vacation duration of 14 calendar days. The estimated period of 2007. At the same time, the employee:

• in February 2007, he was sick, worked 12 working days (which account for 17 calendar days) and earnings for this month he was 3,800 rubles;
• in March, three working days did not work because of idle, there are 28 calendar days for spent time, and earnings amounted to 5150 rubles;
• in July was on vacation (28 days), the time spent 3 calendar days, and earnings amounted to 600 rubles;
• in September, he took 10 business days of vacation without salary, it accounts for 16 calendar days for spent time, and earnings amounted to 3000 rubles.

For convenience, the source data will be reduced to the table.

Since eight months Smirnov worked completely, therefore, the number of days that must be taken into account will be:

8 months x 29.4 days. + 62.93 days. \u003d 298.13 days

Then the average salary, which remained for the vacation period, will be calculated as follows:

60 550 rub. : 298.13 days. x 14 days \u003d 2843,39 rub.

If the salary has been raised

Clause 16 of the Regulations on the calculation of the average wage provides for three cases when an increase in tariff rates or official salaries may occur: within the current period; after the estimated period before the first day of vacation; during vacation.

Tell how to act in each of these cases.

So, the increase occurred within the estimated period. To correctly recalculate, it is necessary to calculate the special coefficient of the following formula:

K \u003d OS,where

K - the coefficient of recalculation;

He is a new salary or employee tariff rate;

OS - old salary or tariff rate of the employee.

The question arises, and to what sign round the resulting coefficient? Labor legislation does not regulate the process of rounding numbers in arithmetic effects. However, given that in Russia the calculations are conducted in rubles and kopecks, it is advisable to round up to the hundredth of the stake after the comma.

Example

Accountant CJSC Siberia P.S. Solovyov from January 28, 2008 goes on vacation duration of 14 calendar days. At the same time, from July 1, 2007, a salary was raised by all accounting staff. Salad Solovyeva increased from 8,000 to 9600 rubles, that is, the coefficient of recalculation will be 1.2 (9600: 8000). The estimated period of 2007. At the same time, during the estimated period, Solovyov was already on vacation duration of 14 calendar days from July 9 to July 22, 2007 inclusive. Thus, the spent time accounted for 17 calendar days for which she accrued 4800 rubles. The number of days to be taken into account will be:

11 months x 29.4 days. + 29.4 days. : 31 days. x 17 days \u003d 339.52 days.

The amount of holiday will be equal to:

(8000 rub. X 6 months x 1.2 + 9600 rub. X 5 months + 4800 rub.): 339.52 days. x 14 days \u003d 4552,31 rub.

Please note if during the estimated period the salaries rose twice, all payments to the wage employee made to each increase should also be adjusted to the increase factor. And it does not matter that there were two increments. To calculate the raising coefficient, the new salary should be divided into old. The salaries in the organization rose twice. Therefore, the increase coefficient should be calculated twice.

Example

An employee of Alpha CJSC resigned in September 2007. His salaries were: from September 1 to December 31, 2006 10,000 rubles, from January 1 to May 31, 2007, 12,000 rubles, from June 1, 2007 15 000 rub. The employee did not go away with 28 calendar days of vacation. In this situation, to calculate compensation for unused vacation You need to act like this.

1. Determine the estimated period (12 calendar months to a month of leave of vacation) from September 1, 2006 to August 31, 2007

2. We take the size of the salary in the month, when the employee goes on vacation 15,000 rubles.

3. We divide 15,000 rubles. On the size of the salary in each month of the estimated period. As a result, we obtain coefficients to which when calculating compensation, we will increase the salary in each of these months. Here are the values \u200b\u200bof these coefficients:

• from September 1 to December 31, 2006 1.5 (15,000: 10 000);
• from January 1 to May 31, 2007 1.25 (15,000: 12,000).

4. We consider the amount of payments that will be taken into account when calculating the average earnings. To simplify, suppose that the entire billing period worked completely. And he did not receive any other payments in it, except for the salary. The salary amount indexed on the increase coefficient will be:

• for the period from September 1 to December 31, 2006, 60,000 rubles. (10 000 rub. R R 1.5 R 4 months);
• for the period from January 1 to May 31, 2007, 75,000 rubles. (12,000 rubles. R R 1.25 R 5 months);

The amount of payments for the period from June 1, 2007 to August 31, 2007 45,000 rubles. (15 000 rub. X 3 months). And the total amount of payments for the estimated period is 180,000 rubles. (60 000 + 75 000 + 45 000).

5. We define the average earnings for one calendar day. It turns out to be equal to 510,20 rubles. (180,000 rubles: 12 months: 29.4 days).

6. Calculate the amount of compensation. You need to pay 28 calendar days. So, the total compensation amount will be 14,285.60 rubles. (510,20 rub. X 28 days.).

If the increase occurred after the estimated period, but until the issue of vacationAlso increases average earnings calculated during the estimated period.

Example

We use the condition of Example No. 2, but suppose that wages have increased from January 1, 2008, and during the holidays, the employee accrued 4,000 rubles. In this case, it is initially necessary to determine the amount of vacation pay based on wages for the estimated period:

(8000 rub. X 11 months + 4000 rub.): 339.52 days. x 14 days \u003d 3793,59 rub.

3793,59 rub.x 1.2 \u003d 4552,31 rub.

If the salary increase occurred during vacation, That part of the holidays, which falls at the time when new rates have already acted.

Example

We use the condition of examples No. 2 and 4. Suppose that the salary has increased since February 1, 2008. Calculated before leaving on vacation of the average day earnings of Solovyeva amounted to:

(8000 rub. X 11 months + 4000 rub.): 339.52 days. \u003d 270.97 rubles.

But from February 1, 2008, the company has improved wages, and this should be taken into account both by the employee who is on vacation. Part of the average earnings from the date of increasing tariff rates before the end of the leave, that is, for the period from 1 to 10 February 2007 (for 10 calendar days) should be increased. total amount Due to nightingale releases will be determined as follows:

(270.97 rub. X 4 days.) + (270.97 rub. X 10 days x 1,2) \u003d 4335,52 rub.

Next time we will tell about how, when calculating the average earnings, various premiums and remuneration are taken into account.

* Approved by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (the full text of the document is published on the site www.kdelo.ru in the section " Legal base") (With its adoption, the resolution of the Government of the Russian Federation of April 11, 2003 No. 213 has lost its adoption.

** On the possibility of changing the estimated period when calculating temporary disability benefits, read in No. 11, 2007.

*** The average monthly number of calendar days (Article 139 of the Labor Code of the Russian Federation).

Knowing how to calculate middle salary According to the enterprise, the accountant not only helps to avoid negative contacts with the tax inspectorate, 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 behind the threshold limits of the 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 - the number of 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).

To pay virtually all allowances it is necessary to calculate the average earnings. The procedure for calculating is fixed in Art. 139 TK RF. This averaged employee salary for actually spent time.

Middle earnings equal to relation Payroll and other payments paid to the employee, to actually spent time for the last 12 calendar months.

This earnings need to calculate the following cash payments:

• For;
• For;
• For school holidays;
• To transfer an employee to a position that is paid below the one he occupied. Middle earnings for calculation are used if health status does not allow the employee to occupy the previous position;
• When the employee undergoes a compulsory medical examination;
• If the worker gives the blood, and he is laid for rest days;
• By - due to illness, motherhood.

Features of the calculus of average earnings

All features that must be considered when calculating the average salary are indicated in the position that approved Government Decree of December 24, 2007 No. 922.

In 922, the decision on average earnings states that it is necessary to consider for its calculation:

• Salary for the entire preceding calendar year;
• Social orientation payments are not taken into account when calculating;
• When calculating the period actually worked out, the days are not taken into account when the employee received a manual on average earnings, participated in strikes or was in a simple position of the employer;
• if the employee did not have actual wages and spent days;
• middle earnings for a month can not be lower than the minimum wage established for the estimated year.

An example of calculating the average earnings (taking into account the travel, hospital, vacation)

• The salary of the employee is 36,985 rubles.
• From 04/05/2014 to 18. 04. 2014, he was on a business trip.
• In addition, from 15. 10. 2013 to 29. 10. 2013, the employee was on the hospital.
• From 15. 07. 2013 02. 08. 2013 - on vacation.
• During this time, he received a salary and award in the amount of 624,58 rubles.

What salary will he receive for April?

It is necessary to calculate the average earnings on the days when the worker stays on a business trip.

In the period from 18. 04. 2013 to 18. 04. 2014 - 248 business days. From here to exclude:

• hospital - 11 working days;
• vacation - 15 business days.

In fact, the employee worked over the year - 248 - 11 - 15 \u003d 222 working days. Middle earnings will be equal to: 624 258/222 \u003d 2 812 rubles per day.

In April 22 working days, of which "travel" - 10 days. The salary for April is equal: (36 985/22 * 12) + (2 812 * 10) \u003d 48,294 rubles. This is a "net" employee salary - without paying NDFL.

Payments that are taken into account when calculating

• all types of payments, rewards, premiums, fees and other income that the worker receives the work and services that are installed by the employer. The salary in non-monetary terms is also taken into account;
• payments to the state and municipal employees;
• supplements to salaries, tariff rates;
• district coefficients and other surcharges that are put on legislation (for example, for working in heavy climatic conditions).

Example: Calculate salary for February, if the "sick leave" from 02.02.2014 to 17.02. 2014. Salary per month - 28,475 rubles. District coefficient - 1.3. In the period from 25. 08. 2013 to 17. 09. 2013 - vacation. For the entire period, the employee received an income of 589,762 rubles.

Working days from 17. 02. 2013 to 17. 02. 20174 - 247 days. Vacation - 17 business days. The employee worked over the year - 247 - 17 \u003d 230 days. "Hospital" in February - 11 days, working days - 20.

The average earnings are: 589 762/24 \u003d 2,564 rubles.

Salary for February: ((28 475 * 1.3 / 20) * 9) + (2 564 * 11) \u003d 44,862 rubles.

Payments that are not taken into account when calculating

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

• all social payments - from the enterprise, partial or full payment of nutrition or travel, and other compensation, which the employer can pay to its employees, but who have no relation to work;
• payments that employee receives, based on the average earnings - "travel", "sick", "vacation".

Accounting for premium payments when calculating average earnings

In the 922 position on the average earnings, in paragraph 15, are given features of bonus paymentswhich are taken into account when calculating. These are features:

• if there is a monthly accrual and payment of premiums, they are recorded for the calculation, but not more than one payment per month;
• if the awards are accrued not every month, but within the estimated period, then all payments are taken to account;
• if no premiums are accrued every month, but it is more than the estimated period, then payments are taken to the monthly part;
• it is taken to take into account the remuneration on the results of the annual work, for the length of service, for holidays, various dates, anniversaries. Condition - these payments must be spelled out in the internal provisions of the Company;
• if the awards are paid to the employee for an incomplete settlement period, or at the estimated time they were not taken into account, then the amount is taken in proportion to the actual time;
• if the premium is initially charged depending on how much time worker worked. Then they are fully taken into account.

Example: Calculate "travel" for the period from 05. 02. 2014 to 03. 03. 2014. Over the estimated period (that is, from 01. 02. 2013 to 31. 03. 2014) The employee received wages in the amount of 895,421 rubles. Every month he was charged award in the amount of 1,700 rubles, besides, he received a prize to his anniversary - 3,500 rubles. During this time, the employee was 2 times on the hospital - from 17. 03. 2013 to 31. 03. 2013, and 10. 10. 2013 to 26. 10. 2013.

Over the estimated year was 247 business days. Of these, 10 working days are deducted for the first hospital and 12 working days for the second hospital. Consequently, the employee worked 225 business days.

During this year, he received 895 421 + (12 * 1 700) + 3 500 \u003d 919 321 rubles. Middle earnings are: 919 321/225 \u003d 4,086 rubles. On a business trip, an employee will stay 19 business days. The amount of travel equals: 4 086 * 19 \u003d 77 634 rubles.

Correction of medium earnings

In the 922 position, in paragraph 16, it says that middle earnings are subject to adjustmentin case if:

• if an employee's salary increase occurred during the estimated period. Then, those payments that are accounted for for its calculation, but made before the increase should also be adjusted, that is, multiplied by the correction coefficient.
• If the increase occurred no longer at the estimated period, but before the occurrence of the case when the calculation is needed, it is the average earnings for the coefficient.

Example: From March 1, the company has increased salary, and the employee travels on a business trip from March 10. Raising coefficient - 1.37. Middle earnings before the increase - 3,852 rubles. On a business trip, an employee leaves for 8 working days. Consequently, you need to adjust "travel" - (3 852 * 1.37) * 8 \u003d 42 218 rubles.

If the increase occurred when the employee is in the period when it is charged to payments on average earnings. In this case, the part is rising, which is behind the raising date.

Example: The employee is located on the "sick" from 02.25.2014 to 05. 03. 2014. Its average earnings at the time of leaving the "sick" was in the amount of 2 365 rubles. Since March 1, a salary has occurred at 1.12. Consequently, the recalculation is subject to 3 days in March. "In the hands of" the worker will receive (4 * 2 365) + ((2 365 * 1,12) * 3) \u003d 17,406.4 rubles.

Do not forget that it is necessary to calculate the average earnings very carefully. If this is not true, the employer can thus distort tax base According to, and the base of contributions to everything. This is a violation, and fiscal bodies will demand from the employer payments of the right amounts.

To calculate a wide variety of payments that the employee is due, it is necessary to pre-determine its average wage. It takes place mainly in situations where labor payment cannot be carried out according to ordinary rules. The calculation of the average salary is carried out in the manner prescribed at the legislative level. And we will try to figure out how this indicator is determined.

It will be about what is hidden behind the term "average salary", in what cases it is necessary to calculate it and in what formula this calculation is carried out. In addition, for clarity, we have prepared an example of determining this indicator to calculate the amount of vacation pay.

The average salary is ...

Under the concept of "average salary" implies an indicator of the amount of remuneration calculated on average for one or another period of work. Depending on the target with which it is necessary to calculate the average wage, it can be determined for the month (the so-called average monthly salary), quarter, year or another period. However, when the calculation is made to accrue the employee of certain payments, the basic value is the average day earnings.

When do you need to know the average salary?

The average monthly (average daily) wage is calculated in order to identify a number of payments to which the employee has the right. Information on payments, when calculating which the average salary indicator is used, is contained in the Labor Code. Here are the main of them:

• Vacations.
• Compensation for unused vacation (for example, when dismissal).
• Payment time of study with a separation from production.
• Traveling.
• Output benefit when dismissal.
• Wage due to liberation from the main work for negotiations and perform other similar tasks.
• The work of employees temporarily translated to another work with the preservation of the former salary.
• Payment during the forced downtime (if an employer is guilty or if it has been given to events that have led to it, none of the parties to labor relations are not involved).

Important: This list is not exhaustive, the need to calculate the average monthly salary may occur under other circumstances.

How is the average wage calculated?

The procedure for determining this indicator is strictly regulated by law. How to calculate the average salary, described in the Labor Code and Government Decree No. 922 dated December 24, 2007 "On the features of the procedure for calculating average wages." In the first of the named regulations contain general informationand in the second - a detailed procedure for calculating, taking into account different circumstances.

The main principle that underlies the determination of the average salary size is to use data on remuneration for a certain period (predominantly annual). To determine the average wage, it is important for what purpose is calculated. The approaches to it differ when calculating vacation and compensation for unused vacation, as well as other payments.

Important: In the amount of wages to determine its average size, payments of any species are included, if they are provided for by the specific employer of the wage system.

It is not taken into account when calculating the average monthly salary of social and other payments that are not related to pay for labor (payment of recreation of workers, utilities, training, travel and nutrition, as well as material assistance and other similar accruals).

General formula for calculating medium zp

In accordance with Labor Code The formula for calculating the average salary is based on the accrued wage worker for a period of duration in 12 previous calendar months. This is the so-called billing period. If an employee worked less than a year, the actual number of months is taken into account. If a month, in which the average monthly salary is determined, the person did not work at all, its income is taken into account for the current month. Of the total one-year (or for a lower period), the amount of wages is calculated by the average daily earnings. And already taking into account this indicator, the amount of one or another payment (selling, hospital, travel, etc.) is determined. The general formula for calculating is as follows:

Average monthly salary (SZR) \u003d Average day salary (SDZ) x Number of payment days in the average.

The procedure for determining the size of the day salary differs depending on which calculation is carried out. The main difference is that the average salary is determined from the average number of calendar days in a month (29.3) to calculate the release payments. And when calculating other payments (travel, hospital, etc.), only actually spent (workers) days are taken into account.

Middle salary for vacation

SDZ \u003d Total annual amount / (29.3 x 12).

29.3 is a fixed coefficient, which is the average number of calendar days of the month for the year excluding 14 official holidays in which exemptions occurs.

If not all 12 months of the current period, the employee worked completely or some periods need to be excluded, the calculation is carried out in the following order:

SDZ \u003d Total one-year amount / (29.3 x Number of fully spent months + number of days of work in incompletely spent months).

The calculation of the number of days in each of the incomplete months of work is carried out according to the following formula: 29.3 / Calendar days In the incomplete month x days spent this month

It should be mentioned that in some cases considered an example of calculating the average salary per day cannot be used. We are talking about granting holidays not in calendar days, as it happens in most cases, but in workers. Under such circumstances, a special formula is used:

SDZ \u003d Total annual amount / number of working days in the 12th month period at the rate of the 6-day working week.

From a 12-month settlement period to determine the average wage, it is necessary to exclude periods when the vacation was provided, including a decret, or weekend as a parent, causing a disabled child when the average earnings remained, a period of disability, the time when the duties were not performed from - Forging, downtime or other reasons independent of the employee and its leadership, as well as other periods of liberation from work. If the salary has not been accrued during the estimated period, the calculation is carried out with regard to wages for the previous 12 months.

Middle salary for other payments

There may be an average day salary or clock. In the first case, the following formula applies:

SDZ \u003d Total annual amounts / waste days.

The average hour salary is defined as follows:

CX \u003d Total one-year amount / spent clock.

An example of calculating the average monthly salary of the employee

Suppose you need to calculate the holidays for January 2018. At the same time, the estimated 12-month period (January 2016 - December 2017) is a time when the employee was temporarily disabled (October 19-30, 2017). It must be excluded from the period for which the payment of labor is taken into account. In this case, the number of days spent this month for calculating the release is 11. To obtain this figure, we used the above formula:

11 \u003d 29.3 / Calendar days in October 2017 (31) X-worked in October 2017 (12).

The same calculation must be carried out on each of the incomplete months of work, which fell into a 12-month period for calculating the average monthly wage, put an employee at the time of vacation. But let's say that in our case October 2017 is the only one particular month Work, and the remaining 11 months, a citizen worked continuously. As a total salaries for 12 months, take 500 thousand rubles. Under such circumstances, the average daytime wage in January 2018 (vacation month) will be 1500.15 rubles. The calculation is made in the following order:

1500,15 \u003d 500,000 (total salary amount for 12 months) / (29.3 x 11 (the number of completely spent months) + 11 (the number of days of work in the incompletely spent months).

It remains to multiply the resulting indicator of the average daily salary on the number of days of rest, and we will get holidays in the form of the average monthly wage.

Let's sum up

The average salary is a calculated on average for a certain period (day, month, quarter, year, etc.) the amount of the accrued wage worker. This indicator is used to calculate the various payments, which are carried out in the case of changes in the mode of operation, including during vacation, business trips, disability, etc.

To determine the amounts of such payments, the average daytime wage for the 12th months of work is used. It is calculated differently to determine the amount of vacation tax and other payments. The formula also differs in the case when not all months of the estimated one-year period is fully worked out. To easier to determine your own average salary, you can use an example of its calculation.