Since 2017 it has been operating new edition Of the Labor Code of the Russian Federation, according to which the salaries of the management personnel of state and municipal institutions, unitary enterprises, as well as extrabudgetary funds cannot be sky-high compared to the monthly average wages workers (Article 145 of the Labor Code of the Russian Federation). More precisely, government agencies, local governments and the founders of the listed institutions and enterprises now set the maximum level of the ratio average monthly salary heads, their deputies, chief accountants and the average monthly salary of employees of these organizations. And non-observance of such ratios may become the basis for termination of the employment contract with the head of the relevant institution / enterprise (clause 1 of part 2 of article 278 of the Labor Code of the Russian Federation).

Calculation of the average monthly wage: formula

To determine the value of the limiting ratio, you first need to understand how the average monthly wage employees, as well as how to calculate the average monthly salary of a manager, deputy, chief accountant. By the way, the calculations are based on a simple arithmetic mean.

The average monthly wage per employee is calculated according to the formula (clause 20 of the Regulations, approved by the Decree of the Government of the Russian Federation of December 24, 2007 N 922):

As you understand, in calculating the average monthly wage per employee, payments to the head, his deputies, and the chief accountant are not taken into account when determining the amount of accrued wages. And these same employees are not taken into account when calculating the average headcount at the enterprise.

If the head, deputy head, Chief Accountant has been working in an organization for less than a year, then instead of 12 months, the formula uses the number of full calendar months he actually worked.

Knowing how it is calculated average monthly earnings for employees and separately for each representative of the management team, you can always determine the desired "salary" ratio in the institution. And compare it with the limit values.

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Definition of the term

Average monthly salary – economic indicator displaying average earnings within one calendar year (that is, twelve months). The calculation of this indicator is made taking into account the amount of money earned by the employee during twelve months and the time he spent at the workplace.

The need to determine this indicator arises when it is necessary to calculate the amount of benefits for sickness, vacation pay, etc. In some cases, the employees themselves need a document that displays their average monthly salary (for example, for obtaining a loan from a bank).

The indicator is actively used by the fiscal service when checking the activities of enterprises. With its help, you can find out what wages the taxpayer pays to his workers. If it is below the regional average or below the subsistence level, an additional check may be carried out.

In this way, the state is trying to fight against enterprises that pay their workers wages in envelopes. In order to avoid problems with the fiscal service and for the correct remuneration of workers, you need to know how to calculate the average wage.

Situations requiring calculation

List of cases in which a citizen Russian Federation payments are due based on his average monthly salary (hereinafter - SMZ), is determined by the Labor Code. According to him, SMZ can be paid:

If the employee is on vacation that is paid... This situation falls under the rule that vacation pay should be paid in accordance with the average monthly salary.
When an employee of the company has been suspended from his duties, but at the same time his salary remains. A similar need arises when a citizen takes part in the preparation of collective bargaining, or, for example, performs special duties (can be both public and state).
When an employee is temporarily transferred from the workplace due to the need to eliminate the damage caused by the disaster.
If it is necessary to pay labor benefits related to layoffs.
When paying compensation to an employee for vacation days which he did not use if the latter quits.
When sending an employee of the enterprise on a business trip.
When calculating wages to employees,if they were trained, assuming a temporary separation from the place of work.
When termination of an incorrectly concluded employment contract but. The rule applies if the mistakes were not made through the fault of an employee of the company.
If the employee could not fulfill his duties or was removed from production due to the fault of the head of the enterprise.
To each of the citizens included in the commission who understands labor disputes.
Donor worker and persons sent to undergo compulsory medical examinations(in accordance with the current legislation, they are held once a year).
Employees who received extra days off due to the need to look after disabled children.

The above are the main cases of payment of the average monthly wage. The Labor Code of the Russian Federation provides for other reasons for payments to SMZ. So, for example, a similar measure is applied in relation to the director of the enterprise, persons who are his deputies and the chief accountant, if the enterprise has started the procedure for changing the owner.

In addition, the first paragraph of the sixth article of the law on military service provides for material compensation for persons cut off from jobs due to preparation for military service, conscription. military service or military training. In this case, its size is also determined by the average monthly salary.

General rules

Before calculating the average monthly salary for the year, you need to familiarize yourself with the rules posted in the Labor Code and the regulation of the Government of the Russian Federation of 2007. The last one was amended, so you should use the latest version at the moment (from December 10, 2016). The calculation takes into account:

salary that was accrued twelve months before the need to calculate the SMZ arises;
time worked in each month during the period described in the previous paragraph.

To calculate the average salary for the year, you need to take the duration of each month, taking into account the calendar data. That is, depending on the specific month, this parameter can be thirty or thirty-one days. February is an exception. Its duration is twenty-eight or twenty-nine days, depending on the specific year. The following incomes of the employee are recorded, summed up over a twelve-month period:

wages in combination with all allowances. Payments made in kind are also taken into account. These include, for example, payment for meals;
bonuses and other awards;
other payments related to specific enterprise to the salary.

The amounts and time when the employee:

received funds for additional paid leave (if the employee is caring for a disabled child or disabled child);
received payments while on maternity leave or sick leave;
received payments for the period of release from work with the retention of wages.

In some cases, the calculation takes a twelve-month period preceding the last twelve months of an employee's work at the enterprise. Such a need arises if the employee did not work a single day during the specified period or did not receive wages at that time. In addition, the need to "postpone" the settlement period arises if the entire twelve-month period consists of time, which, according to the law, must be excluded from calculations.

Calculation algorithm

To determine the average monthly salary of an employee, you must first add up all the salaries and allowances received by him for the last twelve months. At the same time, allowances, regional coefficients, bonuses and other remuneration, as well as other types of payments made within the framework of labor legislation, are also recorded.

After determining the amount, it is necessary determine the settlement period. The length of each month is determined by the calendar. The periods during which the employee was absent (with retention of earnings), was in a disabled state or on maternity leave are not taken into account. These periods of time are excluded from the calculations, since payments have already been made taking into account the average earnings.

After all the data has been collected, you can start calculating. They are pretty straightforward. The amount earned enough during the billing period is divided by the duration of the period that is taken into account. As already mentioned, it is twelve months.

Here's how to calculate your average monthly wage. An example will help you better understand the algorithm. So, if during the entire calendar year the employee was not excommunicated from the workplace due to treatment or other factors, the calculation formula is as follows:

SMZ = Total wages / 12.

Average daily earnings

The above formula cannot be used in case of vacation pay or compensation if necessary unused vacations... In such cases, it is necessary to apply another formula, which assumes the calculation of the average daily earnings.

If you need to pay vacation pay, the following formula is used: salary for twelve months / (12 * 29.3). In this case 29,3 - the average number of days in a month throughout the year, taking into account February. Previously, the number was taken into account 29,4, but during recent changes it has been fixed.

The question arises: how to calculate the average monthly salary for a year if an employee has been absent from the workplace for some time within twelve months, or if it is necessary to exclude certain periods of time? This is harder to do. In this case, you must first determine how many days to take into account. For this 29,3 should be multiplied by the full-time months and added to them the calendar days of the months when the worker was absent. Further total amount salary is divided by the number obtained as a result of previous calculations.

For example, an employee received five hundred thousand rubles during a calendar year. He was present at the workplace for eleven months, but for certain reasons, in the last settlement month, he worked only thirteen working days. In this case, the formula will look like this:

500,000 / (29.3 * 11 + 13) = 1,492.53 rubles.

Thus, the definition of the average monthly salary is a standard personnel and accounting practice... This parameter is necessary for the implementation of payments prescribed in the Labor Code. The calculation rules are regulated by a Government decree approved in 2007. The calculation method for vacation pay is different from that for other payments. To carry out the calculations, it is necessary to have data that relate to the total payments to the employee for twelve months and the real hours worked during each month. You can make calculations using the provided formulas.

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Normative base

The calculation of SZ is regulated by the following regulations:

Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (“On the specifics of calculating average wages”);
article 139 Labor Code RF ("Calculation of average wages").

The documents can be found on our website:

Labor Code of the Russian Federation

Resolution of the Government of the Russian Federation of 12.24.2007 N 922

When is it required?

There are a number of cases when an accountant is required to calculate and pay SZ for an employee.

Often you have to do this kind of calculations when:

the employee goes on annual leave;
the employee is paid compensation for unused vacation;
the employee needs to pay severance pay upon dismissal;
and other cases (see below).

For vacationers

Let's say you go on vacation. In this case, you are required to pay vacation money before the start of the holiday.

The accountant starts calculating this amount without waiting for the end of the month, in parallel with the issuance of a vacation order (within two weeks before your departure).

The settlement period in this case is 12 months preceding the vacation month.

The accountant determines whether this period has been fully worked out and calculates the SDZ.

If all 12 months have been worked out completely, then the required number is calculated as follows: FZP for this period is divided into 12 months and 29.3 - the average number of days in a month.

If these 12 months are partially fulfilled, then FZP, is divided by the number x.

This variable is the number of full months worked (PM) multiplied by 29.3, to which the number of NPs is added (29.3 is divided by the number of days in a partially worked month and multiplied by the number of days worked).

So, when the required number of SDZ is found, it is multiplied by the number of days that you will spend on vacation. This amount will be the size of the vacation allowance.

For sick

The sick leave amount is calculated and paid along with the salary at the end of the month in which the sick leave was granted.

The desired number, as in the case of vacation pay, is SDZ. However, the RP is 2 years prior to the year when the sick leave was received.

The RFP for a given RP is divided by 730 (FD).

8 and more years - 100%;
5-8 years old - 80%;
less than 5 years - 60%.

The resulting daily disability allowance is multiplied by the number of days you were sick.

The result will be the sickness benefit paid.

For the payment of maternity

The calculation period, which the accountant operates in this case, is equal to the same period as when calculating hospital benefits- 2 years before the year when the woman went on maternity leave.

But the wage bill for this period is not divided by 730, but by the number calendar days for two years minus sick days and maternity days (and other excluded periods).

This amount is always multiplied by 100%. insurance experience.

For an employment center

To register at the labor exchange, the unemployed must provide a certificate from the last place of work, which will indicate information about his SZ. It is this certificate that will determine his unemployment benefit.

This amount is calculated based on the last three months of work in the company, going before the month of dismissal.

Vacation, allowances and travel allowances are excluded from the calculation.

The RFP for this RP is divided by the number of days worked in fact. Then the resulting number is multiplied by the number of working days according to the company's schedule and divided by 3.

The amount received is indicated in the certificate that must be provided to the employment center.

Certificate of average earnings for registration at the labor exchange:

Inquiry form for the employment center about wages

To calculate the pension

The calculation of pensions directly depends on a number of coefficients.

One of them is the average monthly earnings ratio (KSZ).

KSZ is the ratio of your average earnings to the average monthly salary in the country in your region for the established RP, which in this case is offered to choose from:

from 2000 to 2001;
for a period of 60 consecutive months until 2002.

KSZ cannot be higher than the set value 1.2.

To calculate alimony

Calculation of SZ in the case of alimony is carried out only in case of their debt.

The period when the parent did not pay alimony and the level of his earnings during this period are taken into account.

For business trip

To calculate the travel allowance for an employee, the accountant takes into account the RP in the 12 months preceding the month of his business trip. Only calendar days are counted without excluding periods.

FZP for this RP is divided by FD. The amount received is multiplied by the number of travel days.

When shortening

In the event of a liquidation of an enterprise or reduction of staff, the dismissed employee is paid severance pay.

For the period of his subsequent employment (no more than 2 months), the employee retains his SZ.

SZ when reduced is calculated according to RP in 12 calendar months preceding the beginning of the SZ retention period.

SDZ is calculated again. For this FDD is divided into FD. Then the SDZ is multiplied by the number of days to be paid (D).

How to calculate the average salary in 2018?

The average wage is calculated according to the formula SDZ * D.

However, some businesses consider work time not in days, but in hours (accumulated working hours).

In this case, the average earnings per hour is determined by dividing the actual salary received for the RP by the number of hours worked. After that, the amount received is multiplied by the number of working hours in the period payable.

What is included in the calculation?

When calculating, the accountant operates with all the stipulated types of employee remuneration:

salaries;
piecework payments;
interest payments;
non-cash payments;
rewards;
fees;
allowances and surcharges;
awards.

However, the accountant excludes from the calculation the following payments provided for:

food;
travel;
education.

Are bonuses included in the calculation of overtime earnings?

By a resolution of the Supreme Court of the Russian Federation (No. GKPI07-516 of June 21, 2007), it was decided not to include bonuses for overtime work when calculating average earnings.

Decision of the Supreme Court of the Russian Federation of June 21, 2007 N GKPI07-516

Are non-working holidays counted?

Non-working days and holidays are taken into account when paying for study leave. These days are included in the calculation of CZ and are payable.

Excluded periods

The periods excluded are the periods for which the money earned is not included in the calculation of average earnings, that is, the time when the following occurs:

preservation of average wages;
downtime due to the fault of the employer;
provision of additional days off to care for a disabled person;
dismissal of an employee from work with pay.

If there was no salary

If the employee did not have payments for the RP, did not work during this period, or his earnings fell under the excluded periods, then the calculation takes place for the period preceding the RP, and equal to it in duration.

If no payments were made during this period, the SZ is considered based on any actual payments to the employee.

If there are none, the calculation takes place at the tariff rate or salary.

If the salary went up

If the source of earnings during the billing period changed its value, increased, then the accountant works according to the following scheme.

The salary indexation coefficient is calculated.

This value will depend on the period in which the rate increased:

in the billing period (the increased tariff rate is divided by the salary of each month of the RP);
after the billing period (SZ calculated for RP increases);
during the period of preservation of average earnings (WG increases from the beginning of the increase in salary until the end of the period of preservation of WG).

After the coefficient is found, the SZ sum is increased by the obtained value.

Settlement period

The settlement period is a non-constant value, according to which the SZ is considered.

However, in the decree No. 922, the RP is set in the amount of 12 months preceding the beginning of the period, while maintaining the average earnings.

One calendar month is a period from the 1st to the 30th (31st) day (in February - from the 1st to the 28th or 29th).

Calculation method by examples

Here is a table with formulas for the most common situations.

Calculation	Formula	RP
Average earnings	SZ = SDZ * D	1 year
Average daily earnings	SDZ = FZP / FD	1 year
Vacation (fully worked out RP)	SDZ = FZP / 12 / 29.3	1 year
Vacation (not fully worked out RP)	SDZ = FZP / ((29.3 * PM) + NM))	1 year
Sick leave	SDZ = (FZP / 730) * Insurance experience (%)	2 years
Maternity	SDZ = (FZP / FD) * Insurance experience (100%)	2 years
Business trip	SDZ = FZP / FD	1 year
When shortening	SDZ = FZP / FD	1 year

Here is the calculation of the average wage for payment sick leave as an example.

The driver of the organization, Borisov D.I., provided a sick leave indicating that he was ill for 6 calendar days in November 2018. His insurance record at that time was 10 years, therefore, the benefit is calculated from 100% of the average earnings.

The RP is 2 years before the beginning of the year when Borisov D.I. brought a sick leave, that is, 2013 and 2018. In 2013, the total amount of his earnings was 300,000 rubles, and in 2018 - 280,000 rubles.

The accountant calculates the SDZ indicator, takes into account the actually accrued wages for these two periods and divides its amount by the total number of calendar days for 2 years (730).

It turns out that: (300,000 + 280,000) / 730 = 794.52 rubles / day. So, SDZ = 794.52 rubles / day.

Now it remains to multiply the SDZ by the number of days due to illness: 794.52 * 6 = 4767.12 rubles. This amount will be the hospital allowance for Borisov D.I.

Thus, the calculation of the average wage is a rather individual process. However, the accountant always uses basic formulas that he adjusts for each calculation case.

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There is room to strive for

It's no secret that the average monthly wage in Russia is at a lower level than in prosperous European countries, as well as in the United States of America. But, comparing it, it is necessary to take into account the purchasing power, since in different countries different prices for goods are also set, which makes living in different places more or less costly for a person.

So, in 2014, in general, the average monthly salary in Russia was 30 thousand rubles, which in dollar terms equals $ 534 (at the exchange rate observed at the end of December 2014). But in different cities it is actually different. The highest level is observed in the capital and in other large and developed cities. And in the outback of Russia, this amount is much lower.

The United States of America pays its workers more

And, for example, in the United States, the average monthly wage was $ 4400. Of course, this difference is quite tangible, although the cost of living in these countries cannot be compared.

And in 2015, despite the fact that workers' incomes in Russia increased slightly and amounted to 32 thousand rubles a month, in real terms, the purchasing power of citizens fell noticeably. If translated into US dollars, the number will be equal to 484 cu. The increased inflation rate is the factor that further aggravates this situation.

At the same time, in the States, the average monthly wage has not changed, it has remained at the same level.

When comparing the average level of wages, it is necessary to take into account the purchasing power

If you take the whole world, then the highest salary is for Norwegians, who receive an average of 4,600 US dollars a month. The United States of America ranks second. Germany and Japan tied for 3rd place with $ 4,100. And in Ukraine, for example, average level income is 220 USD, although there is a noticeable gradation of income depending on the development of a particular city (as in Russia), which affects average the considered indicator.

It is a mistake to take into account only the exchange rate when comparing such figures. And although the Russian ruble last year showed enough good ratings and was more stable than it is today, it does not have the same impact as the Western dollar.

How to calculate the average monthly wage?

In fact, there are several ways to do this. This or that approach to the calculation depends on the purposes for which, in fact, it is being done.

The simplest way is the actual average monthly wage, which is equal to the ratio of cash payments to an employee for a certain period to their number. This method is used in all enterprises to compare the level of income of their own employees. The formula for the average monthly wage is as follows:

Срзп (m) = (ЗПф1 + ... + ЗПфп) / p,

- ЗПф1 - actually paid salary for that month, which is the beginning of the billing period.

- ZPfp - actually paid wages for the month, which is considered the end of the billing period.

- n - the number of months that is within the estimated time interval.

But in this matter, not everything is so simple. The calculation of the average monthly salary can vary significantly, and the end result will be very different. What is the reason for this? First of all, the calculation formula depends on the purpose for which this data is needed.

Average salary is calculated in different ways

In order to better understand this, it is necessary to understand that there are different types wages.

Well, this issue should be owned by the accountant of the payroll accounting department.

For example, the average monthly accrued wages and paid are two different concepts, and at first glance it is difficult for an ordinary person to figure out what's what.

The separation of these definitions occurs due to the fact that before paying you money, the employer must pay taxes for you. That is, a person is charged about 20% more of how much he will actually be given money.

If taxes are canceled, people will earn more

Accordingly, if the state passed a law that would abolish all types of taxes, fees, fees, and the like for one month, there would be a sharp jump in the amount of wages issued.

If we argue from the point of view not of accounting science, but of economic science, then the average monthly nominal wage is the amount that a person was paid for his work, divided by the number of payments. It can be paid both for hours worked and for the amount of work itself.

At the same time, the real salary is a reflection of that real purchasing power, which will have the money left after making all the mandatory payments.

How is the average monthly accrued wages of employees analyzed?

A similar analysis is performed at each enterprise and is done in order to understand how efficiently the workforce is being used. For example, if you analyze labor efficiency for one year, then you need to compare the costs spent on paying employees (average monthly nominal wages of employees), as well as the amount of products they produce.

At the same time, it is worth making the appropriate amendments: do not take into account the influence on the final result of factors that led to an acceleration or slowdown of production, which employees could not influence in any way. For example, it may be a lack of materials in the warehouse for the production of products and production downtime not due to the fault of the workers, but due to their incorrect workload by the administrative and managerial personnel.

Which formula will help you calculate the average wage?

To carry out such an analysis for 2014, you must use the following formula:

Срзпр (m) = (ZPnoya + ... + ZPnod) / 12,

- Срзпр (m) - average monthly salary, rubles.

- Salary - the total amount of accrued wages for all workers in January.

- ZPnod - the total amount of accrued wages for all workers for December.

Then you need to take the average amount of products produced, which can be calculated using a similar formula:

Кср = (Кя + ... + Кд) / 12,

Kav = average number of products produced per year.

Kya = quantity of manufactured goods in January.

CD = quantity finished products for December.

Next, you need to divide the average number of manufactured goods in 2014 by the average monthly wages. The resulting number will tell you how much of the total salary is spent on the production of one unit of finished goods.

Thus, you need to find out what was the average monthly wage for the years of the previous production periods. The higher the figure, the lower the labor productivity, and vice versa.

Why else do you need to calculate this indicator?

Banks are interested in the level of the average salary when lending. This is especially important if you want to take a loan for a decent amount. For example, when mortgage insurance banks require income certificates for both the borrower and his family and guarantors. After collecting these certificates, the bank calculates the solvency of the borrower in order to identify his maximum ability to pay monthly loan payments.

At the same time, it is not enough to have a level of average monthly salary equal to the payment to be brought to the bank. Everyone understands that there is a minimum level of income, which is calculated from a certain list of goods and services.

That is, a person needs to eat something, pay the rent, utilities and so on. In this regard, if you have a small average monthly income, then, unfortunately, you will not be able to take out such a loan.

What is the average monthly salary to get a loan?

If we are talking about mortgage lending, then take the planned loan payment amount and add to it the minimum living wage for each member of your family. If the level of your salary is more than the resulting amount, then you have a real opportunity to get such a loan.

With loans for goods, everything is much simpler, and banks are only looking to ensure that your salary is enough to cover the costs of the loan.

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When to calculate the average wage

The Labor Code of the Russian Federation provides for dozens of cases when it is necessary to determine the average wage of an employee. The most common of them in practice are:

payment of disability benefits (for sick leave);
sending an employee on a business trip;
the employee's leave on vacation (basic, educational, etc.);
employees undergo a mandatory medical examination;
downtime due to the fault of the employer;
payment of severance pay upon termination of an employment contract;
development of a collective agreement with the participation of employees in this process, etc.

In all these cases, the average monthly salary of the employee is taken as the basis for calculating payments. The procedure for calculating it is the same for all situations provided for in the Labor Code of the Russian Federation (part 1 of article 139 of the Labor Code of the Russian Federation). And how to calculate the average monthly wage is indicated in the regulations approved. Resolution of the Government of the Russian Federation No. 922 of 24.12.2007 (hereinafter - Regulation No. 922).

The formula for calculating the average monthly salary for the year

So, how is the average wage calculated in accordance with regulation No. 922:

When calculating the wages, all payments made in favor of the employee are taken into account according to the wage system used at the enterprise.
These include:
- salary (salary, piecework, percentage of proceeds, commission for work performed, non-monetary);
- artists' fees;
- allowances and surcharges;
- payments for special conditions work (harm, etc.);
- awards and rewards, etc.
Material assistance, travel and tuition fees, that is, social payments that are not related to wages, are not taken into account when calculating the average wage.
The calculation of the wages is made from the actual wages and the actual hours worked for 1 calendar year, regardless of the operating mode.
When summing up working hours, periods of being on sick leave are excluded, in maternity leave, downtime, etc.
If the actual time of work and the amount of earnings in the billing period are absent, then information for the previous one is taken settlement period.

The formula for calculating the average monthly wage is as follows:

SMZP = Σ payments / Σ f. m.,

where: Σ f. m is the number of months actually worked.

If the month was not fully worked, then the average daily earnings are calculated, which is multiplied by the number of days actually worked. See below for more details.

IMPORTANT! Only one bonus per indicator is included in the amount of the considered payments. If several bonuses are paid on the same basis, the largest of them is taken into account (clause 15 of Regulation No. 922).

How to calculate the average salary if indexation has occurred in the organization

According to clause 16 of Regulation No. 922, when indexing salaries throughout the organization, depending on when this happened, the increase coefficient is applied:

If the indexation took place in the middle of the billing period, then the old payments are multiplied by the coefficient, that is, the salary paid before the increase.
If the salary has increased after the billing period, then all payments of the billing period are multiplied by the coefficient.

The specified coefficient is calculated by dividing the new salaries / tariffs by the old ones.

The letter of the Ministry of Labor of Russia dated 05/12/2016 No. 14-1 / B-447 explains that the application of the coefficient does not depend on the position occupied by the employee. Therefore, when transferring to another position in one organization, all old payments available in the billing period for both the previous and new positions are indexed. The coefficient is calculated based on the salary paid in the month of indexation.

Calculation of the average daily wage for vacation pay: an example

Average daily earnings (SDZ), except for cases of working off less than a month, is also determined when paying for vacations, including unused ones.

How the average daily wage is calculated when calculating calendar vacation pay is indicated in paragraph 10 of Regulation No. 922:

SDZ = Σ payments / 12

where: 29.3 is the average monthly number of days.

If the vacation provided is considered in working days, then vacation pay is calculated based on the SDZ, established by the formula (clause 11 of Regulation No. 922):

SDZ = Σ payments / Σ working days according to the calendar,

where workers - 6 days a week.

If the employee worked part-time, then vacation pay is calculated in the usual manner, as described above.

In all other cases, SDR is calculated as follows:

SDZ = Σ of all payments / Σ f. etc.,

where the amounts paid in the billing period are taken into account.

Example

The settlement period is 01.06.2016-01.06.2017, i.e. 248 days. During the indicated time Ivanov I.I. earned 550,000 rubles, he did not go to sick leave, etc.

We calculate the SDZ: 550,000 / 248 = 2,217.74 rubles. This amount is multiplied by the number of days spent on a business trip, then daily allowance, fare, etc. are added to it.

If Ivanov I.I. goes on vacation, then vacation pay is considered so. 550,000 / 12 = 45,833.33 and 45,833.33 / 29.3 = 1,564.28 rubles. The resulting value is multiplied by the number of days of vacation provided.

How to calculate the average salary for a sick leave

The settlement period is 2 last years up to the year when the insured event occurred (illness, childcare, etc.).
If there was no earnings in the billing period, then when determining the amount of the benefit, they proceed from the established on the day of occurrence insured event Minimum wage.
In all cases, SRS is used.

The formula for determining the SDZ is specified in clause 15 (1) of Regulation No. 375:

SDZ = Σ of all payments / 730,

where payments are all funds received by the employee in payment for labor (salary, bonuses, etc.).

The Government of the Russian Federation annually sets the limits for all payments for the year. And since when an insured event occurs in 2017, the data from 2015-2016 will be taken for the calculation, you need to look at the limits established for these periods.

For 2015, the maximum is set at 670,000 rubles, for 2016 - 718,000 rubles.

If the employee's annual income exceeds the specified limits, everything that is above them is not taken into account when calculating the SDZ.

SDZ will be calculated as follows: (670,000 + 718,000) / 731 = 1,898.77 rubles. The denominator is 731 because 2016 is a leap year.

The total amount of the sick leave will depend on the employee's insurance record. Read more about this in our article Experience for sick leave in 2017 (nuances).

Calculation of average earnings for calculating unemployment benefits, scholarships

Calculation of the average salary when determining the amount of unemployment benefits and scholarships received by students educational institutions enrolled there in the direction of the employment service, occurs in accordance with the order approved. Resolution of the Ministry of Labor of the Russian Federation of 12.08.2003 No. 62:

In the calculation of the average earnings, payments received by the employee from the 1st to the 1st day of the 3 months preceding the month of dismissal are taken.
If there was no earnings in these 3 months, then payments received in the 3 months preceding the specified period are taken.
If neither the first nor the second option of the billing period is available, then the days and the salary received in the month of dismissal are taken in the calculation.
The average earnings for cases of calculating unemployment benefits or scholarships is only SDZ, calculated by the formula:
SDZ = Σ wages / Number of days actually worked.
Any type of salary determined by the employment contract is taken into account: salary, tariff rate, piece rate, non-monetary, etc. Bonuses are taken into account only in one payment for one indicator per month. The number of indicators is not limited.
Sick leave benefits, downtime, strikes in which the employee did not participate, but because of it could not fulfill his duties, etc. are not taken into account when calculating the average wage.

How the average salary in the tax authorities is calculated

The average salary for the tax authorities is a selection criterion for conducting an on-site audit.

According to clause 5 of Appendix 2 to the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected] the risk for the taxpayer is:

salary payment per employee is less than the average level for the same type economic activity in the region;
statements of citizens, individual entrepreneurs and organizations about salaries "in envelopes", non-registration by the taxpayer labor relations.

The question is, how is the average wage calculated before tax authorities not worth it, because according to the same paragraph 5 of Appendix 2 to order No. MM-3-06 / [email protected] information about the NWP is taken from Rosstat (from the official website or publications published by it) or the intradepartmental statistical service.

At the same time, the information on the LWP received from Rosstat is compared with the LWP calculated by the organization.

NWP = FOT / SSCHR / 12,

where: payroll is the wage fund;

SSCR is the average number of employees per year.

In practice, the calculation of the average daily salary is relevant. To calculate hospital payments, vacation pay, disability benefits SDZ is determined different ways... An example of calculating the average monthly wage is a situation when an enterprise generates statistical reports.

rusjurist.ru

In the course of daily work with the remuneration of employees, an accountant or a person performing his functions often has to face the need to calculate the average earnings, because many payments are calculated based on this base value. At first glance, everything is simple: the legislation defines a simple order of calculation, which is a formula of two meanings. However, starting his first calculation, a beginner will immediately understand that each specific practical situation requires knowledge of many nuances in determining the calculation period, the amount of payments taken into account and in the very order of calculation.

When does it become necessary to calculate the average earnings

The labor law defines a significant number of payments, the calculation of which is based on average income employee. The law does not contain a general list of them - instructions regarding the size and characteristics of each payment are available in the article that establishes it. In practice, the following norms of the Labor Code are most often applied:

Art. 114 - determines the payment of days of labor leave in the form of average earnings.
Art. 126-127 - give the employee the right to reimbursement of unused, but earned days of leave in case of termination of labor relations with the employer or at the request of the employee in the part exceeding the obligatory annual 28 days.
Art. 167 - establishes the procedure for paying the days of an employee's business trip, taking into account the average salary.
Art. 173 - obliges the employer to provide leave, paid according to average earnings, to some categories of people combining work with education.
Art. 178 - determines the circle of persons who, upon termination of the employment contract, are entitled to the accrual of severance pay, calculated based on the average income.
Art. 182 - gives the right to the employee to receive his average salary for the previous position when transferred to a lower paid for medical reasons.
Art. 183 - guarantees employees the payment of the period of temporary incapacity for work, which is also calculated on the basis of average income.
Art. 185 - establishes payment "on average" for the time the employee undergoes a compulsory medical examination.
Art. 186 - defines guarantees for donors in the form of days of blood sampling paid in the amount of the average salary and time for recovery.
Art. 187 - refers the periods of training of a citizen in order to improve qualifications (at the initiative of the employer) to the time, the payment of which should be calculated according to the average wage.

Less commonly used are the rules on remuneration for the time spent by workers on participation in collective bargaining, meetings of the labor dispute body, downtime or transfer due to emergency circumstances, the period of non-compliance by the employee with labor standards due to the fault of the employer, the period of forced absenteeism, etc.

How to calculate the average salary: formula and examples

The norm of the Labor Code, dedicated to the calculation of average earnings (Article 139), provides for the principles for calculating this fundamental value:

uniformity of calculating its size;
accounting of all payments related to remuneration;
calculation depending on the time actually worked by the person during the 12 full calendar months preceding the calculation;
a special algorithm for calculating the average salary when calculating vacation pay or compensation for unchecked days of the prescribed rest;
the possibility of establishing by the employer in the local regulatory legal acts a different method of calculation (in terms of the duration of the billing period) than that provided for by law, if this does not make the situation less advantageous from the standpoint of employees;
assignment of powers to develop calculation rules to the competence of the Government of the Russian Federation.

As part of the implementation of the requirements of Art. 139 of the Labor Code, the Government has developed a Regulation on the specifics of calculating the average salary (approved by Resolution No. 922 of 24.12.2007). As of 2016, this provision is valid as amended on 15.10.2014

According to clause 4 of the Regulation, two values are used to calculate the average income - the actual hours worked and the accrued earnings. In turn, each of them has features of calculus.

How to set the billing period

The period of time for calculating the average income, regardless of the type of payment for the calculation of which it will be used (except for the payment of the period of temporary disability), is 12 calendar months. In this case, only full months are taken into account. For instance:

to calculate the amount of severance pay at the end of the employment relationship on August 27, 2016, you will need to calculate the average salary of a citizen from August 2015 to July 2016 inclusive;
to calculate the amount of vacation pay, if the vacation starts on September 5, 2016, you will need to calculate the average salary of an employee from September 2015 to August 2016 inclusive.

The specifics of calculating benefits for temporary incapacity for work are determined by a specially developed Regulation (approved by Government Decree No. 375 of June 15, 2007 in latest edition 2013). For this type of payment, the average income for a two-year billing period is used. At the same time, the procedure for calculating this value for the payment of a regular certificate of incapacity for work and sick leave for pregnancy and childbirth is different:
in the first case, the number of working days in the period is assumed to be 730;
in the second - the period is excluded from the period of absence from work on the grounds determined by Regulation No. 375.

After determining the calculation period from it to mandatory periods of absence from work are excluded:

paid based on average income (excluding the time allocated for feeding the child);
with full, partial payment for working time or without payment on the grounds established by law.

Thus, from the time taken into account when calculating the average income, days of confirmed incapacity for work, work and social leave and absence from work for other reasons are subtracted. However, it is important to remember that in order to pay vacation pay and reimbursement for unchecked vacation, the period is calculated in calendar days, in the remaining cases - in working days.

The legislator defines the average number of calendar days in a month as 29.3. Calculation formula for a partially worked month (used to calculate in calendar days):

29.3 days / number of days in a calendar month x number of calendar days worked in a month.

Example 1. Leading specialist of the automation department of JSC "Sigma" E.V. Borisov will be dismissed on August 29, 2016 with the payment of severance pay in the amount of the average income for 1 month (to reduce the number of staff). The calculation period for calculating the amount of the benefit is from August 2015 to July 2016 inclusive. During this time, E.V. Borisov was on sick leave once (from May 16 to 20, 2016 - 5 working days, 5 calendar days) and once on vacation (from July 4 to July 15, 2016 - 10 working days, 12 calendar days).
To calculate the severance pay, the number of days worked in the working period will be: 246 days (total workers for the period) - 5 days - 10 days = 231 days.
To calculate vacation pay: (10 months (fully worked) x 29.3 days) + (29.3 days / 31 days of May x 26 worked calendar days) + (29.3 days / 31 days of July x 19 worked calendar days) = 293 + 24.57 + 17.95 = 335.52 days.

The amount of time worked in the billing period for employees with the summarized accounting of working time is in all cases calculated in working hours (all payments are calculated based on the average hourly earnings).

In practice, special situations are possible in determining the settlement period, the methods of their resolution are directly indicated in Resolution No. 922:

if vacation is calculated in working days, the number of days included in the calculation is calculated based on a 6-day working week, and not in calendar days, as provided for general rule;
if the citizen had no income for the period under consideration or all days were excluded from the period according to the law, the previous 12-month period is taken into account;
if the person did not work at all until the month in which the calculation is made, the average salary is calculated for the current month;
if there was no earnings in the current month either, the monthly salary determined by the employment agreement is taken into account.

Example 2. Specialist of the 1st category of the planning department of JSC "AVS" E.T. Belyasova should be dismissed on August 19, 2016 with the payment of severance pay in the amount of the average income for 1 month (due to the termination of the enterprise). Since August 3, 2015 E.T. Belyasova is on social leave to care for a child until he reaches the age of three, from April 1, 2015 to August 2, 2015, she was on sick leave for pregnancy and childbirth. Both specified periods are excluded from the billing period. Since the employee had worked for two years before entering the hospital, the period from April 2014 to March 2015 should be taken into account.

What payments need to be taken into account

An important rule for calculating average earnings should be considered the exclusion from the considered payments of those that are of a social nature, reimburse those incurred by a person in connection with labor activity expenses and some incentive payments. In other words, only payments related to wages are subject to accounting.

A complete list of payments that make up the calculation is contained in clause 2 of Regulation No. 922 - this includes all types of wages (time-based, piece-rate, calculated as a percentage of proceeds received in non-cash form, etc.), as well as monetary reward and fees paid specific categories working.

A separate explanation is required for the cases of inclusion in the calculation of various kinds of premiums, allowances, bonuses (hereinafter - the premium):

The bonus paid according to the results of work for a month is taken into account in the amount of not more than one payment on each basis.
The bonus due to an employee for a period of more than a month is taken into account in the part attributable to the calculation period, and not more than in the amount of one payment on each basis per month.
The bonus paid based on the results of the work for the year is accounted for in proportion to the part of the billing period falling on the period for which it was paid (that is, 1/12 for each month that fell into the billing period).

Example. Leading specialist E.V. Borisov for the period of calculation from August 2015 to July 2016 (see example from the previous section) received income in the amount of 340,000 rubles. Of them:
6,000 RUB - sick leave payment in May 2016;
11,000 RUB - payment for vacation days in July 2016;
30,000 - the "thirteenth" salary for 2015.

Calculation of the amount of payments that are included in the calculation of average earnings:
340,000 RUB - 6,000 RUB - 11,000 RUB - (30,000 rubles / 12 months x 5 months of 2015 (falling on the billing period)) = 310,500 rubles.

The formula for calculating the average earnings

Having calculated the amount of time worked and accrued earnings, taken into account in accordance with the law, you can proceed directly to calculating the average income. To begin with, you should calculate the average daily wage (for workers with summarized accounting for working hours - average hourly) - the formula is contained in paragraphs. 9-10, 13 of Regulation No. 922:

Average daily earnings = earnings accrued for the calculation period / the amount of time worked in days (work or calendar).
Average hourly earnings = earnings accrued for the billing period / the amount of time worked in hours.

to pay for 10 calendar days of vacation, the average daily earnings of a citizen should be multiplied by 10;
to pay severance pay in the amount of average monthly earnings, the average daily earnings should be multiplied by the number of working days falling on the full calendar month following the day of termination of employment.

Example 1. Calculation of the average daily income for the payment of severance pay to the leading specialist E.V. Borisov (see the initial data in the examples from the previous sections):
310,500 RUB / 231 working days = 1 344 p.
Calculation of the average daily income for paying compensation for unchecked vacation:
310,500 RUB / 335.52 calendar days = 925 p.
Severance pay in the amount of average monthly income for E.V. Borisov will be calculated based on the number of working days in September 2016 - 22 days:
1 344 p. x 22 days = 29,568 p.
For 2 days of vacation earned but not used, E.V. Borisov is entitled to compensation:
925 p. x 2 = 1 850 p.

Example 2. Director of PE "Okna-plus" I. A. Semashkevich should be dismissed on August 29, 2016 due to the change of the owner of the enterprise and, accordingly, the payment of three months average earnings. The estimated period of the average salary for I. A. Semashkevich is from August 2015 to July 2016. During this time, he was not on sick leave or labor leave - he worked 246 working days (according to the production calendar for 2015-16). The amount of payments related to the remuneration system for the same period amounted to 550,000 rubles.
Calculation average daily earnings:
550,000 RUB / 246 days = 2,235 RUB
Calculation of compensation payment:
2235 p. x 64 working days (according to the production calendar for the period from September to November 2016 inclusive) = 143,140 rubles.

How to calculate the average wage if it has changed during the billing period

In the event that, during the billing period or after its expiration, the rates on the payments taken into account were increased in the organization, the legislator has provided several rules aimed at improving the employee's position:

If the rate has increased during the billing period, the amount of payments attributable to its part before the changes must be increased by multiplying by a special coefficient. This coefficient is calculated by dividing the new tariff rate by the old one.
If the rate has increased after the end of the billing period, but before the moment of calculation, the average earnings are calculated based on its new size.
If the rate is increased during the period paid based on the average earnings, the amount of the average earnings increases from the date of the increase.

Help: how to format it correctly + examples

The certificate of the average salary is drawn up in free form.

Help-calculation example

Filling in a special form for a certificate of average earnings may be required by the employment service, if former employee applied for the calculation of unemployment benefits. The calculation procedure in this situation is regulated by the Decree of the Ministry of Labor No. 62 dated 12.08.2003 (dated general order it differs in the calculation period, which is 3 months).

Sample certificate for the employment center

The legislation establishes a uniform procedure for calculating average earnings for all situations. There are some differences only in determining the billing period and the number of days worked to pay for sick leave and vacation days, respectively. All the subtleties of calculation in special situations are reflected in the Regulations on the procedure for calculating average earnings, approved by the Government of the Russian Federation.

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To determine wages in accounting and in business document flow, special established rules... The need to determine the coefficients of the average earnings of an employee is a requirement. This amount will be used in the future when processing a number of other settlement documents. These are the following cases:

calculation of vacation pay;
if the employee has not used the entire vacation period, then he has the right to receive appropriate payment for the unused part;
calculations for a travel item;
according to Articles 173-176 of the Labor Code of the Russian Federation, payment belongs to the training of workers without visiting the place of work (see);
when determining severance pay;
when the employee is removed from service with the fixation of his wages;
if necessary, short-term to another place of work;
when calculating special cases when the employee cannot fully fulfill his job duties;
calculation of maternity, pension, alimony;
as confirmation of income in the form of 2-NDFL.

In addition to the requirements of the legislation, the employee also has the right to demand at any time indicators and documentation on the indicators of wages for a certain period.

The information you need to calculate the average monthly wage

The calculation of the average monthly wage is regulated. When calculating, the operating mode is not taken into account. Regardless of the schedule and schedule of working hours, the actual accrued wages for the previous 12 months are taken as the basis. A number of time intervals should be excluded from this calculation period:

cases in which the employee retained remuneration;
time spent on maternity leave;
paid sick leave;
industrial cases in which, through the fault of the employer, the work process was suspended;
periods of labor strikes, regardless of the employee's participation in them;
weekend care for a disabled child;
periods of suspension from service with or without full or partial pay.

In addition, there are cases when during the billing period there are no facts of payroll to the employee. In this case, the base is taken previous period... If there are no accruals there, then the salary under the employment contract should be taken as the basis for calculations.

The formula for calculating the average monthly wage

To determine the exact figure, it is necessary to find one more value - the volume of the employee's average earnings per day. This ratio is expressed as the cumulative amount for the billing period, divided by 12 months and multiplied by 29.3. When calculating, all bonuses, allowances and other payments are taken into account.

For example, an employee was credited with 320,000 rubles per year. He worked for a year without interruption in other matters.

The calculation looks like this:

320,000 / 12 x 29.3 = 781 rubles... This amount will be used for further calculation.

The formula is: s.m.z = s.d.z x N,

where s.m.z.- average monthly salary;

s.dz... - average salary per day;

N- days to be paid according to the average salary.

It should be borne in mind that the definition of the average daily wage differs in each case. When calculating maternity leave and sick leave, the coefficient will not be 12 months, but 730 days, since the last 2 years are taken as the calculation basis.

The calculation looks like this:

600,000 / 730 x 29.3 = 24082 rubles.

Travel allowances are determined according to the basic rule - based on the average daily salary, multiplied by the number of days spent away. In fact, it may turn out that the amount of travel allowances is an order of magnitude lower than the salary for the same period. In this case, the employee has the right to apply to the management for an increase in their size.

Special items when calculating the average monthly wage

This calculation takes into account the period of their accrual. The base is 1 bonus per month for 1 bonus indicator. Ultimately, the premiums should be no more than 12. If they took place in an episodic nature - for a quarter or half a year, then their actual size is taken into account. If the calculations are carried out for a short period, and the premiums are of a permanent nature, then a part equivalent for each month is taken into account.

There are often cases of calculation when there are employees in the state for whom wages increased during the accounting period. Then you should pay attention to the billing period and apply the following rules:

if the increase occurred in the billing period, then all payments prior to the increase are taken into account;
in the case when the calculation is necessary after the billing period, then the increased indicators of the coefficients of average earnings are applied;
if the growth occurred during the period of fixing the average indicators, then only part of it increases from the day of the increase to the end of the calculation period.

Also, citizens may often need data on average earnings for employment centers. In this case, one should be guided by the Government Decree No. 62 for 2003, which specifies the calculation rules.

Instructions

Salary for one day is calculated by dividing the employee's salary by 12, and then by 29.4 (the average number of days in one month). Accordingly, to begin with, you need an annual charge. fee, not forgetting that she could change - after passing the probationary or promotion.

It is worth remembering that when calculating salaries for one day you need to proceed only from what is considered the employee's salary. For example, one-time premiums or food supplements are not taken into account. If an employee earns 50,000 per month, but 7,000 of them are considered a supplement for food, then, accordingly, 43,000 rubles are needed for the calculation.

When calculating daily earnings, it is necessary to exclude the time (and the amounts charged for it) when:
1.the employee received benefits for temporary disability, pregnancy and childbirth.
2. the employee was provided with additional days off to take care of disabled children.
3. the employee did not work due to the fault of the employer or due to the occurrence of circumstances beyond the control of himself or the employer.
4. the employee was released in whole or in part from work (with or without salary retention).

If you need an average for one day work to pay for an incompletely worked month, the average amount for one day work this month. To do this, divide the amount of salary by the number of working days in this estimated month. The sum of the average daily wages in this month will turn out.

Sources:

calculation of the salary for the day

In order to motivate staff, the organization usually makes material incentives in the form of bonuses, which can be monthly, quarterly or annual... The bonus, which is paid once a year, is called the thirteenth prize and is awarded to those employees who have worked a full calendar year at the enterprise.

You will need

internal position approved by the manager and employee data.

Instructions

The management of many companies has been successfully paying the annual the prize and actively introduces other incentives that have a positive impact on the company's performance.

The bonus system is developed directly at the enterprise and includes bonus periods, bonus indicators, the amount and grounds of the bonus, as well as persons. The amount of the bonus can be calculated based on the annual salary or on the length of service. By paying remuneration, the employer is his own, that every employee is important to him in the activities of the organization and thereby reduces staff turnover.

After the development of the internal regulation, which should include the bonus system, it must be agreed with representatives of the body of the employees of the enterprise, if any, and only then submitted for approval to the head. To the prize, you need to know what kind of bonus system operates in this enterprise.

For example, an employee of an enterprise has worked for 1 year, his monthly salary is 5 thousand rubles, and his annual income is 60 thousand rubles. That is, you need to multiply the salary by 12 months. Annual premium calculated in percentage, it can be 5% or 10%, depending on the rules established by the management. If the bonus is 10% of the annual salary, then 60 thousand must be divided by 100 and multiplied by 10. The amount of the bonus for this employee will be 6 thousand rubles.

The bonus can be calculated based on the length of service and salary. For example, an employee has worked for 3 years. The material remuneration for the internal situation of the enterprise for an employee who has worked for 3 years is 2 salaries. In this case, the annual bonus will be twice the amount of income for 1 worked month.

The basis for the payment of the bonus is the order of the head of the enterprise, it can be issued for each separately, or for several employees at once. The order must indicate: the amount of the bonus, the reason for payment, the basis and personal data, including name, position, personnel number and structural unit.

note

Occasionally, the employer may impose disciplinary action on violation of the work schedule, reducing or not paying the bonus to the offending employee.

Useful advice

When choosing the circle of employees who are entitled to the award, it must be borne in mind that applicants must have an impact on the achievement of the enterprise financial results.

Labor remuneration for weekends, as well as for all-Russian non-working holidays, is made in accordance with Article 153 of the Labor Code of the Russian Federation. To make accruals, you need to calculate the average wage for one day or one hour of work in the billing period.

You will need

- calculator;
- time sheet;
- Program "1C: Enterprise".

Instructions

You can engage in work on weekends or non-working holidays only with the written consent of employees; or without consent, due to emergencies at work or in the country. Emergencies include accidents, industrial necessity, emergencies, martial law in the country, elimination of natural disasters.

To calculate the payment for work on a weekend or an all-Russian holiday for employees receiving a salary, divide the salary by the number of working hours in the billing period. You will receive the cost of one hour of work per accounting month. Multiply the resulting figure by the number of hours worked on weekends or holidays and multiply by 2.

If an employee receives a salary at a wage rate, multiply this figure by the number of hours worked on weekends and holidays and multiply by 2.

To pay for weekends or all-Russian holidays for employees working from production, calculate the average daily wage for work for three months. To do this, add up all the amounts earned in the billing period, divide by the number of working hours in this period or by the number of working days. Thus, you will get the average daily or average hourly cost of one hour of work. Multiply this figure by the number of work hours or days worked on weekends or holidays and by 2.

All amounts earned are considered the employee's income, therefore, are subject to taxation, that is, they must be deducted from income tax 13%.

If an employee expressed a desire to receive additional days of rest instead of double pay for work on weekends and holidays, then pay all work in a single amount.

Tip 6: How to Calculate Temporary Disability Benefit in 2019

Temporary disability benefit is most often referred to as "sick leave" and provides for the payment of days during which an employee was treated. This period must be paid without fail, despite the absence of the employee at the workplace.

Match your daily allowance to the maximum amount you can afford. If the daily allowance you calculated does not exceed maximum size, sickness benefit should be paid in accordance with the daily average.

Calculate the total amount of benefits paid by multiplying the amount of the daily benefit by the number of calendar days that the employee will receive inpatient or home treatment. To determine the duration maximum period paid by the employer, refer to the sixth and tenth articles Federal law under number 255. Please note that the calculation of temporary disability benefits must be made only if the employee has a sick leave. Be sure to ask for it at the onset of the billing period and make sure you fill it out correctly.

What payments are due to an employee who goes on vacation

According to the Labor Law, all employees are entitled to an annual paid leave of 28 calendar days. When calculating vacation pay, a special scheme is used, which is useful not only for an accountant, but also for an interested person - an employee. The calculation is based on the average daily earnings for the billing period for which vacation pay is calculated - 12 months, if during this period the employee worked at the enterprise. The amount received is divided by the average monthly number of calendar days in a year - this indicator is taken as a number equal to 29.4.

However, in the case when an employee did not have time to work at the enterprise for the whole year, vacation pay is calculated according to a different scheme. In this case, the number of months worked should be multiplied by 29.4 and work days should be added in not fully worked months. Accrued wages should be divided by this number. The resulting amount is the average daily earnings. Then the amount received should be multiplied by the number of vacation days. The result should be the amount of vacation payments, from which the accountant is obliged to withhold income tax of 13%. The remaining amount must be handed over to the employee on the first day of the vacation.

How to count bonuses in calculating vacation pay

Bonuses are also paid from the wage fund and must participate in the calculation of vacation pay. However, it is carried out according to a different scheme than the calculation of the average daily earnings and is also calculated separately. The fact is that there are several types of premiums: monthly, quarterly and annual. They participate in the calculation of vacation pay only if the bonus period coincided with the calculated one.

If these periods overlap partially, the accountant should take into account the bonuses in proportion to the time worked by the employee in the billing period. In this case, not the entire bonus is taken into account, but only that part of it that will correspond to the number of hours worked in the billing period. An incentive paid in a fixed amount is also accounted for according to. The annual premium is taken into account only if the period of its payment coincides with the calculated one, otherwise it is carried over to the next settlement period.

In the calculation of vacation payments, only those bonuses are taken that are provided for by the provisions on remuneration of employees of the organization and are taken into account in the expenses of the enterprise in the payroll. One-time bonuses paid from third-party sources are not included in the calculation of vacation pay. Such payments may include incentive bonuses paid for overfulfillment of the plan, various developments, etc. The calculated amount is added to the principal amount of vacation pay and NLFL is withheld from the entire amount of accruals.

There are many online services allowing the employee to calculate the estimated amount of vacation payments and understand how much he can expect when going on vacation.

As a general rule, the average earnings are calculated as follows (clause 9 of the Rules, approved by the Decree of the Government of the Russian Federation of 12.24.2007 N 922 (hereinafter referred to as the Rules)):

Settlement period are 12 calendar months preceding the period during which the average salary is retained for the employee (clause 4 of the Rules). It is important to know that some periods must be excluded from the billing period, as well as the amounts paid for them. Excluded periods include, in particular:

period of illness;
time spent on vacation in the BI;
downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee.

A complete list of excluded periods can be found in clause 5 of the Rules.

To the base for calculating average earnings includes payments provided for by the wage system of a particular employer (clause 2 of the Rules). At the same time, it is not necessary to include in the database (clauses 3, 5 of the Rules):

social payments;
payments for excluded periods;
other payments not related to remuneration (for example, material help, payment of the cost of meals, etc.).

In addition, it should be borne in mind that when calculating the average earnings, bonuses are taken into account in a special order (clause 15 of the Rules).

How to calculate average earnings if there were no payments

It all depends on the period in which there were no payments. (p. 6-8 Of the Rules).

Option 1. There were no payments for the billing period, but they were before it.

Average earnings in such a situation are calculated based on payments accrued for the previous period, equal to the calculated one.

Option 2. There were no payments for the billing period and before its start.

Then the average earnings are calculated based on the wages accrued for the days actually worked by the employee in the month when the case occurred, which is associated with the preservation of the average earnings for the employee:

Option 3. There were no payments for the billing period, before its start and before the occurrence of an event in connection with which the employee retains the average earnings.

In this case, the average earnings are determined based on the employee's salary:

Calculation of average earnings and salary increases

If the employer has increased the salary of all employees or all employees of a structural unit, then the calculation of the average earnings will depend on when the increase took place (clause 16 of the Rules).

Situation 1. The salary is increased in the billing period.

Then, the increase coefficient must be applied to the payments taken into account when calculating the average earnings and accrued before the salary increase (within the calculation period).

The calculation of the average earnings in this situation is implemented in our calculator.

Situation 2. The salary is increased after the settlement period, but before the case, upon the occurrence of which the average earnings are retained for the employee.

In this situation, it is necessary, taking into account the coefficient of increase, to increase the average earnings calculated for the billing period.

Situation 3. The salary is increased during the period of keeping the average earnings for the employee.

In this case, it is necessary to increase only a part of the average earnings: for the period from the date of the increase in the salary until the end of the period for maintaining the average earnings.