The calculation of the average earnings to the accountant has to do quite often. Based on it, holidays, output benefits paid to employees during dismissal for a number of grounds are calculated, the minimum amounts of payments are determined when transferring to another job, etc. (Art. 139 of the Labor Code of the Russian Federation). Therefore, it is not hurting how to calculate the average earnings.
How to calculate average salary
How to calculate average salary for the estimated period
It is clear that when calculating the average earnings, it is not necessary to take into account all the "salary" payments accrued in favor of the employee, from the moment of its employment. The calculation includes the amounts accrued for estimated period. In general, it is equal to 12 calendar months preceding the period for which the employee remains average earnings (clause 4 of the provisions, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922).
In this case, a number of periods from the calculated one.
How the average salary is calculated: Formula
The procedure for calculating the average earnings is as follows: First, the amount of the employee is determined, and then it is multiplied by the number of days (hours) in the paid period. The calculation in the clock is made if the employee is set to summarized accounting of working time.
The formula for calculating the average wage looks like this:
How to calculate the average earnings taking into account the "additional payments"
Self-calculation of the average wage provides in the event of an increase in tariff rates / salary employees of the organization for a certain period, as well as accounting in the calculation.
But there are more exotic situations. Suppose a worker several months ago began to pay extra charge for harm (according to the results of special fees). Now how to calculate the average earnings of this employee: in common order Or need to be indexing for the amount of surcharge for harmful for the entire estimated period? In such a situation, the indexation is not necessary. Since the surcharge is not the same as the overall increase in the salary of all employees of the organization or at least the division.
Another difficult situation is: how to consider the average earnings to Northerners employees who had previously been paid compensation for travel to the place of vacation and back? The answer is excluding such compensation. After all, it is not part of the employee wages.
Average month wage It is necessary to the accountant in such situations:
- when paying compensation for the number of days that the dismissed person did not have time to walk on vacation;
- average monthly earnings determined when the employee is directed on a business trip;
- the average monthly salary is displayed when calculating the output manual;
- during downtime;
- middle monthly earnings are needed in cases of temporary removal of the employee from the fulfillment of their duties when instructed by certain tasks.
A complete list of grounds for which the average monthly earnings is calculated is contained in the Labor Code. Separate calculations are carried out when determining the limit of the earnings of the manual state organizations and municipal institutions. For this purpose, the average monthly salary for all employees of the enterprise is made, the value obtained is compared with the amount of the governing link (Art. 145 of the Labor Code of the Russian Federation).
How to calculate average monthly earnings: indicators taken into account in calculations
The complex of indicators that will be needed to make the calculation of the average monthly salary:
- earnings for the estimated period;
- the actual time of work for the annual interval.
How to calculate the average monthly salary - it is necessary to navigate on Art. 139 of the Labor Code of the Russian Federation and the formula given in the Government Resolution No. 922 dated December 24, 2007. For computation, the amount of wages, stimulating payments accrued by premium premiums. The size of a social type enumeration worker is not included in the total amount of income.
How to calculate the average monthly wage - periods of idlers are removed from the calculated interval, during which the employee retained the average earnings, dates of the disease and hospital for pregnancy. How to calculate the average monthly wage if there were no income in the current interval - it is necessary to navigate to earn the current month. In the absence of even one spent day, salary is taken as the basis.
Calculation of the average monthly wage: formula
The first step will be the definition of the average daily income value. The average monthly wage - the formula involves multiplying the average income per day and the number of days you want to pay. How to calculate the average monthly earnings - by general rule The total value of income is divided into hours spent time and multiplying to pay the number of compensation days or other types of accrues.
A separate calculation order is provided for vacation. How to calculate the average monthly earnings in determining the amount during the vacation time - the amount accumulated in the calculated interval is divided into 12 (the number of calendar months in the period that has been fully worked out) followed by a division by 29.3. The calculation of the average earnings with an incomplete past month or several months in the estimated time range is carried out according to the scheme:
- the total amount of earnings / (29.3 x number of months in the interval, which can be considered fully spent + the number of days, which are noted in the table of workers in months containing exception periods).
Average monthly salary: how to calculate (example)
In the settlement period, the interval was taken into account from October 2016 to November 2017 to accrual the selling worker. How to calculate the average monthly salary if from 1 to 9 November an employee was on a hospital, and the total income for the year (taken into account in the calculation) amounted to 715 265.65 rubles:
- the number of days that fall into partially spent November equals 21 days (29.3 / 30 x 21);
- an average daytime value equal to 2083.50 rubles. (715 265.65 / (29.3 x 11 + 21)).
How to calculate the average monthly salary for the enterprise
Resolution No. 922 defines the rule on which the average monthly wage per employee is being calculated. If necessary, to withdraw the limit value of earnings of senior management, you need to know how the average monthly salary of employees is considered:
- The amounts of income of employees attributed to the list of composition in the considered calendar year.
- The resulting result is divided into the work of the SCC (the annual indicator of the average number of enterprise) and 12 months.
How the average monthly wage for executives is calculated:
- determined the amount of a specific leader accumulated over the year;
- the resulting indicator is divided by 12 months.
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 middle 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.
At the same time, they are not taken into account when calculating the average monthly salary and other payments that are not related to pay for labor (payment of recreation of workers, communal services, learning, travel and nutrition, and also material aid 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 to calculate the payments associated with leave, the average wage is determined based on the average number of quantity calendar days In a month (29.3). 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 non-pollen X-wide days
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 = 500 000 (total amount Salary 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 operation 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.
The size of this indicator must be known, especially if we are talking about classical employment. After all, it is not only a generally accepted guideline in terms of the solvency of the employee, demonstrating its status and the level of wealth, but may also be required in a documentary form in some ordinary situations. Therefore, the average monthly salary is calculated in a large number of situations requiring the documentary confirmation.
According to the current legislation, there are several situations in which the calculation of this indicator is calculated, they will be discussed within this material:
- when sending an employee to paid leave, according to the Labor Code;
- removal of a specialist from the fulfillment of the main responsibilities with salary preservation;
- in case of temporary transfer to another place of labor in order to eliminate the consequences of certain situations;
- in the case of issuing an output benefit associated with the termination of contractual relations;
- in the course of payment benefits due to temporary or constant labor inability;
- in a situation with dismissal and pay money for unused vacation;
- if payments are paid by the fault of the employer;
- when sending business trips;
- in the case of the presence of other situations forming the employee's right to receive compensation payments.
An employee may be the initiator in terms of the requirements of this data, so the calculation of the average wage is mandatory. It is carried out according to the norms and requirements of the legislative order, so a certain number of factors are taken into account.
Features of the settlement activities
Often, in order to provide an employee of certain data, the employer undertakes to carry out the relevant settlements corresponding to the law and then implement compensation payments. Sometimes employers behave unfair and chitryat, without paying the employees with premium amounts and other remuneration, material assistance. In the Labor Code of the Russian Federation, the rules are clearly stipulated, in accordance with which the average monthly wage indicator occurs. It implies a really accrued salaries over the last annual period and actually spent days.
Example of calculating the average monthly wage
The terms of payment are as follows: the employee was worked out the entire last annual period, he never missed the work and did not enter the hospital holiday. Now he wants to go to a well-deserved rest (on vacation). In this situation, payments on average earnings will be made like this:
The average salary rate \u003d payments produced for the year / 12
But in order to implement the calculation, there is no average for the monthly period, but the average day earnings. For this, the average monthly income indicator must be divided into the number of days that are available in the monthly period - 29.3.
Implementation of settlement actions
Step number 1
At this stage, full summation of payments are carried out that the employee received throughout the entire period of calculation. They include the following indicators:
- directly the size of the salary, excluding the surcharge with district coefficients;
- prizes and other rewards that the employer managed to pay employees;
- if other payments were carried out related to the action of labor legislation or contract, they are necessarily taken into account in the formula.
Step number 2.
At this stage, the average monthly salary is determined by determining the estimated period. As noted earlier, the duration of the month depends on its calendar duration, but there are time periods that do not relate to this calculation:
- lack of an employee at work while maintaining medium pay;
- disability period;
- use of a specialist on additional working days, involving the maintenance of earnings.
It is not difficult to understand why these periods do not take part in the actions on the calculations. This is due to the fact that payments on them have a base on an average earnings amount, so their re-use for the calculation contributes to the final erosion of the dimensional characteristics of wages.
Step number 3.
At this stage, all actions are made quite simply: the amounts received at last stages are divided into the duration of the estimated period defined in the previous step. This is how the average salary is calculated in 2017. Examples indicate that all actions are carried out quite easily and simply.
Are there any exceptions
As part of this procedure, there are several exceptions. The first of them is on the period of calculation. If, over the past 12 months, the employee did not have time to work out a single day due to illness, leave on the decret. In this case, the calculation is carried out on the basis of the term that precedes it. The second exception is related directly to earnings, in particular if the employee did not receive a salary for the last 2 years, did not work all this time. The average monthly wage (calculation) of the formula suggests a clean salary or tariff grid as the basis.
Read more, how to calculate holidays, you can learn from the company's accountant, but sometimes, without having special education, it is quite difficult to deal with what a specialist says. Our material is designed to help workers estimate how much they will receive in a particular case if there are deviations from the standard salary calculation, and the earnings will be calculated on average. These rules apply not only for holidays, but also, for example, for business trips.
Wage calculation for holidays
For vacation payments estimated operations They differ in their features. Here it is necessary to descend to the lower level and count the daily average size. In this case, the calculation of the average salary is carried out on the long-established algorithm.
- The addition of all payments, which were received by the employee during the last annual period on the calendar.
- The amount obtained at this step is divided by 12 months, which are available in one calendar year.
- The result obtained by the result is subsequently divided by 29.3 days, meaning the number of days in one month of work, it is established in the legislative manner.
The amount that was obtained at the last step allows to carry out the calculation finally. If any periods were not worked out, another way of implementing settlement actions is assumed.
- The sum of all produced payments is calculated, multiplied by the number of days.
- The result is to add the number of calendar days that were not fully worked out.
- Next, dividing the amount of payments to the number that was formed during addition.
If there is a dismissal for compensation for vacation, which is not used by the employee, the most simple formula is used.
Summable account
Often there is a question of how to calculate the average salary in the case of a summarized accounting. In some situations, employers apply the conditions of a flexible schedule, which assumes the mandatory definition of the non-daily duration of the work time, but the total number of hours that was worked out for the calculation period. If you need to calculate the average earnings, you have to calculate the hourly income. In this situation, payments are divided into the number of hours spent. It is important to take into account the number of hours on the spent schedule. These are not all recommendations how to calculate the average monthly salary.
What payments are taken into account
The calculation of the average wage involves mandatory accounting not only salary, but also additional payments:
- monthly fee;
- remuneration for the time exceeding 1 month;
- annual remuneration (13th salary);
- other annual payments on experience.
So, we considered the basic information about the features of the procedure for calculating the average wage. It must be taken into account because it implies a set of information that influence the value of the final indicator. Competent calculations will avoid the many difficulties of the documentation plan. A professional approach guarantees the rapid settlement of any complexity.
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General rules
General rules for calculating average earnings are established by Article 139 of the Labor Code of the Russian Federation. For all cases (except for vacation payment), average earnings are calculated as follows:
a) with any mode of operation, the calculation of the average salary of the employee is made on the basis of the wage accrued to it and actually spent the time for 12 calendar months preceding the period during which the employee remains the average salary;
b) the calendar month is the period from the 1st to the 30s (31st) the number of the corresponding month is inclusive (in February - on the 28th (29th) number inclusive);
c) in a collective agreement, local regulatory act Other periods may also be provided for the calculation of the average wage, if this does not worsen the position of employees.
Features of the calculus of average earnings
The features of the procedure for calculating the average earnings are established by the Regulations approved by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as the Middle Earment Regulations). When calculating average earnings it is necessary to take into account the following features:
1) when calculating considered wages, finally calculated upon completion of the previous event of the calendar year, due to the wage system, regardless of the time of charge;
2) to calculate the average earnings not taken into account social payments and other payments not related to pay for labor (financial assistance, payment cost of food, travel, training, utilities, recreation and others);
3) when calculating the average earnings from the settlement period excluded Time, as well as the amount accrued during this time, if:
a) the employee retained the average earnings in accordance with the legislation of the Russian Federation, with the exception of interruptions for feeding a child provided for by the labor legislation of the Russian Federation;
b) the employee received a manual for temporary disability or maternity benefit;
c) the worker did not work due to a downtime due to the fault of the employer or for reasons independent of the employer and employee;
d) the worker did not participate in the strike, but in connection with this strike, it was not possible to carry out his work;
e) the employee was provided with additional paid weekend for the care of disabled children and disabled since childhood;
e) the worker in other cases was released from working with full or partial salary retaining or without payment in accordance with the legislation of the Russian Federation;
4) In the event that the employee did not actually accrued wages or actually spent days:
a) for the estimated period or for a period exceeding the estimated period, or this period consisted of time excluded from the calculated period, average earnings is determined based on the amount of wages, actually accrued for the previous period equal to the calculated;
b) for the estimated period and before the start of the current period - the average earnings are determined based on the size of the wages, in fact, accrued for the days actually spent by the employee in the month of the occurrence of the case with which the preservation of average earnings is connected;
c) for the estimated period, before the start of the estimated period, and before the occurrence of the case with which the preservation of the average earnings is related - the average earnings are determined on the basis of the tariff rate established by it, the salary (occasion of the salary).
5) the average monthly earnings of the employee who has spent completely at the estimated period of the working time and fulfilling the labor standards (labor duties) cannot be less minimum size wage.
Example 1.
An employee has a monthly salary in the amount of 30,000 rubles, a district coefficient of 1.3 and the percentage surcharge for work experience in special climatic conditions - thirty%. Total salary for a fully spent month is 48,000 rubles. (30 000 + 30 000 x 1,3 + 30 000 x 30%).
The worker was on a business trip 5 working days from 07/16/2012 to 07/20/2012. When calculating the employee's salary for July, the days of finding an employee on a business trip should be preserved when it remained average earnings.
To calculate the average earnings, it is necessary to take the actual earnings of the employee and actually spent time spent during the billing period from 01.07.2012 to 06/30/2012.
In total in the estimated period of 249 business days. Of these, it should be excluded:
The time of finding an employee on business trips (from 09/14/2011 to 09/16/2011 and from 06.02.2012 to 10.02.2012) - 8 working days;
The time of finding an employee in an annual paid leave (from 07/18/2011 to 08/22/2011) - 26 business days;
The time of illness (from 19.03.2012 to 26.03.2012) - 6 working days.
Total actually spent during the billing period will be 209 (249 - 8 - 26 - 6) working days. During this time, the employee accrued wages and awards in the amount of 522,500 rubles. Magnival earnings The employee for the billing period amounted to 2,500 rubles. (522 500 rub .: 209 business days).
In July 2012, 22 working days. For July, the employee is accrued:
Salary for the days of work 37,090,91 rubles. (48 000 rub .: 22 slave. Days x 17 slave. Days);
Middle earnings During the days of a business trip 12 500 rubles. (2 500 rubles. X 5 slave days);
Total for July 49 590.91 rub. (37 090.91 + 12 500) rub.
Middle earnings with summarized accounting
In determining the average earnings of the employee, which is set by the summable accounting of working time, is used by the average hour earnings (except for vacation and compensation for unused vacation). At the same time, the average earnings are determined by multiplying the average hourly earnings by the number of working hours on the employee schedule in the period to be paid (paragraph 13 of the Middle Earment Regulations).
Example 2.
Change the terms of example 1. The employee has a summable accounting of working time, the accounting period is a year. For the billing period from 01.07.2011 to 30.06.2012, the employee actually worked on the schedule of replacement of 1680 working hours. Medium-hour earnings of the employee over the billing period amounted to 311.01 rubles. (522 500 rub .: 1680 hour.).
In July 2012, the employee worked on the schedule of replacement 132 hours (11 shifts for 12 hours). For the period of the worker's travel, there are 2 shifts (24 hours) and 1 day off.
The provision on the remuneration of the company has been established that the remuneration of workers with summarized accounting of working time is calculated on the basis of the number of hours worked over the month and the average hourly earnings calculated for the corresponding month. According to the production calendar in July 2012, for the 40-hour working week, 176 working hours. Medium-hour earnings for salary accrual for July is $ 272.73. (48 000 rub .: 176 hours).
For July, the employee is accrued:
Salary 36 000,36 rub. (272, 73 rubles. X 132 hours);
Middle earnings for a period of travel 7,464,24 rubles. (311,01 rubles. X 24 hours);
Total for July 43 464.60 rubles. (36 000.36 + 7 464.24).
Due to the fact that the Commanded Worker was brought to work on its day off, this day the employer paid him in a double size in accordance with paragraph 5 of the provisions on the features of the directions of employees on a business trip (Decree of the Government of the Russian Federation of October 13, 2008 No. 749) and Part 1 Art. 153 TK RF. In the table of working hours, on the days of a business trip, which the employee coincides in his business days on schedule is the mark "K" (business trip). These days are paid on the average hourly rate. A day that the employee on schedule is a weekend, it is worth the "RV" mark (work on the day off). Accordingly, this day is paid in double size: 4 363.64 rubles. (48,000 rubles: 22 working days X 1 day x 2).
Accounting awards in average earnings
Clause 15 of the Regulations on the average earnings established features of the inclusion of premiums into the calculation of the average earnings:
a) monthly premiums and remuneration - actually accrued in the estimated period, but no more than one payment for each indicator for each month of the estimated period;
b) Prizes and remuneration for the period of work, exceeding one month:
Actually accrued in the estimated period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the estimated period;
In the size of the monthly part for each month of the estimated period, if the duration of the period for which they are accrued exceeds the duration of the estimated period;
c) Remuneration on the results of work for the year, a one-time remuneration for the length of service (work experience), other rewards on the results of work for the year accrued for the calendar year previous event - regardless of the time of accrual of remuneration.
In cases where the time on the estimated period, not fully or was completely or from it, which is not taken into account in the estimated period:
a) premiums and remuneration are taken into account when determining the average earnings in proportion to the time spent in the estimated period;
b) Prizes and remuneration, accrued in proportion to spent time, are taken into account when determining the average earnings based on the actual accrued amounts.
Correction of medium earnings
Clause 16 of the Regulations on the average earnings provides for the adjustment of the average earnings in cases where the organization occurred in the organization of official salaries (tariff rates) as a whole, or on the branch, structural unit, department:
1) If the increase occurred in the estimated period - produced prior to an increase in the payment, which are taken into account when calculating the average earnings, multiply on the correction ratio:
K \u003d TSN / TCC where
TSN - a tariff rate (salary, monetary remuneration), established in the month of the last increase;
TCC - a tariff rate (salary, monetary remuneration), established in a particular month of the settlement period;
2) if the increase occurred after the estimated period before the occurrence of the case with which the preservation of the average earnings is due, the average earnings calculated for the estimated period increases.
Example 3.
Let us turn to the conditions of Example 1. In the organization there was an increase in salaries from July 1, that is, outside the estimated period, but before the direction of the employee on a business trip. The employee has a salary of 36,000 rubles, the increase coefficient is 1.2 (36,000 / 30,000). Middle earnings perpetrated for a business period from 16.07 to 20.07, to be adjusted to the specified coefficient: 2 500 rubles. x 1.2 x 5 slave. days \u003d 15 000 rubles.
3) if the increase occurred during the preservation of the average earnings, part of the average earnings increases from the date of increasing the tariff rate (salary, the salary), the monetary remuneration until the end of the specified period.
Example 4.
We turn to the conditions of Example 1. In the organization there was an increase in salaries from July 18, that is, when the worker was on a business trip. New salary of the employee - 36 000 rubles. Accordingly, the increase coefficient was 1.2 (36,000 rubles / 30,000 rubles).The average earnings coming for the period from July 18 to 20.07 (3 working days) is subject to recalculation. In total, the employee during the business trip should be accrued: 2 500 rubles. x 2 slave day + 2 500 rubles. x 1.2 x 3 slave. day \u003d 14 000 rub.
With increasing average earnings, payments set to tariff rates, salaries (official salary), are taken into account monetary remuneration In fixed size (interest, multiplicity), with the exception of payments set by the range of values \u200b\u200b(interest, multiplicity) and in absolute sizes.
In the letter of the Ministry of Health and Social Development of Russia of 26.06.2008 No. 2337-17, it was explained that the payments established to the salary in the range of values \u200b\u200b(interest, multiplicity) are payments established, for example, in the amount of from 10 to 50% of the salary of up to 100% salary or up to two salaries.
Example 5.
Change the terms of example 1. The salary of the employee is 25,000 rubles, the surcharge of the brigade is established in an absolute value of 5,000 rubles. Taking into account the district coefficient and interest rate percentage of salary on the salary - 40,000 rubles., Brigadier - 8,000 rubles.
From July 1, the enterprise increased salaries. The new salary of the employee is 30,000 rubles, the increase coefficient is 1, 2 (30,000 / 25,000). The surcharge of the brigade has not changed. To calculate the average earnings for the period of the employee's trip, taking into account the increase in salaries, it is necessary:
1) to allocate from the actual earnings accrued by the employee for the estimated period, surcharge for the leadership of the Brigade: 81 249 rubles;
2) Determine the part of the average earnings per Bigadir: 81 249 rubles. : 209 slave. days \u003d 388,75 rubles;
3) Determine the part of the average earnings to be indexed: (522 500 rubles. - 81 249 rubles.): 209 Slave. days \u003d 2 111,25 rubles;
4) index this part of the average earnings: 2 111, 25 rubles. x 1,2 \u003d 2 533.50 rubles;
5) Determine new Size Middle earnings: 2 533.50 rubles. + 388.75 rub. \u003d 2 922.25 rub.
Middle earnings of the employee for a period of a business trip will be 14 611.25 rubles. (2 922.25 rubles. X 5 slave. Days).
