How the average earnings are taken. How is the average monthly salary

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 payment of vacations) middle earnings calculated as follows:

a) with any mode of operation, the calculation of the average wage of the employee is made on the basis of the wage accrued to it and actually spent it for the 12th calendar months preceding the period during which the employee remains average wage;

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 ( material aid, payment costs, travel, learning, communal services, relaxation 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 estimated period or for a period exceeding the estimated period, or this period consisted of time excluded from the estimated 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. The average daily earnings of the employee for the estimated 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 for 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 rub.

3) if the increase occurred during the preservation of the average earnings, the part of the average earnings increases from the date of increasing the tariff rate (salary, the salary), 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 rubles.

With increasing average earnings, payments set on tariff rates, salary (official salaries), cash remuneration in a 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).

The average monthly wage (average earnings) can be paid to employees in cases provided for by the TC RF. How to calculate the average monthly salary? What are the nuances of this calculation? In what situations the salary is paid on the basis of the average monthly earnings? What payments and periods need and do not consider when calculating? Consider answers to these and other questions in the material further.

In what cases the employee is assumed by the average monthly salary

The list of situations where payments to the employee are calculated based on the calculation of the average size of earnings, the TK of the Russian Federation is determined. The most common and most commonly found in the activities of the usual organization of situations requiring the calculation of the average earnings include:

• payment of holidays (Art. 114 of the Labor Code of the Russian Federation);
• issuance of compensation for unused vacation - when dismissing or for a part of the holiday over 28 calendar days (Article 126, 127 of the Labor Code of the Russian Federation);
• departure employee on a business trip (Art. 167 of the Labor Code of the Russian Federation);
• payment of employees of training periods with a separation from work (Article 173-176, 187 of the Labor Code of the Russian Federation);
• pay output benefits (Art. 178 of the Labor Code of the Russian Federation).

In addition, based on the average monthly salary, calculated with the following categories of employees:

How to calculate average monthly earnings: general order

The general and one for all these cases, the procedure for calculating the average earnings is enshrined in Art. 139 TK RF. Main rule: for any mode of operation middle salary They consider on the basis of the actual accrued employee of earnings and actually spent time spent for 12 calendar months expired before the period in which the average monthly salary is required. These 12 months are called the estimated period.

In more detail, the procedure for calculating is registered in the position "On the features of the procedure for calculating the average wage", which was approved by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922. We will tell you more about how to calculate average monthly salary. Last changes This document was introduced in 2016, so it needs to be focused on the calculation of the average earnings in 2018-2019.

On how to calculate the average number, read in the article "How to calculate the average number of employees?" .

Calculation of average earnings: formula

The calculation of the average earnings for certain payments is always made on the basis of the average day earnings.

The general formula for calculating average earnings can be represented as follows:

CMZ \u003d SDZ × n,

SMZ - average monthly salary;

SDZ - average daytime earnings;

N - the number of days to be paid on average earnings.

Read more on how to calculate the average daytime earnings in different situations, read in the following articles:

• "The average daily earnings for the calculation of the vacation ;
• "Calculation of average earnings for a business trip" .

Features of the calculation of the average daytime earnings

The main feature of the calculation of the average earnings per day is that various rules of its calculation are established:

• for vacation and compensation for unused vacation;

• all other cases.

Calculation of average earnings (except holiday situations):

SDZ \u003d salary for the estimated period / actually spent in the estimated period days.

The estimated period is 12 months (Article 139 of the Labor Code of the Russian Federation). If an employee worked less than 12 months, the estimated period is equal to the actual period of work.

When paying for vacations, including unused, which are provided in calendar days:

SDZ \u003d salary for the estimated period / 12/2 29.3.

If some months of 12 have not fully worked out or were periods that need to be excluded from the settlement (we will say below), the calculation of the average earnings per day is produced like this:

SDZ \u003d salary / (29.3 × Full calendar months + spent, calendar days in incomplete calendar months).

The number of calendar days in incomplete calendar months is defined as follows:

29.3 / number of calendar days per month × spent calendar days.

Example

Suppose a worker drilled from 19 to 30 October 2018. Then the number of days in partially worked in October: 29.3 / 31 (October 2012 calendar days)× 12 (spent calendar days for the period from October 1 to October 18) \u003d 11 days.

Suppose that for 12 months from November 2017 to October 2018, the employee accrued 494,600 rubles. All other 11 estimated months, he worked completely. Then the average day earnings in November are:

494 600 / (29,3 × 11 + 11) \u003d 1 483.95 rubles.

If the vacation is provided in working days, the calculation of the average earnings for vacation taxes is calculated as follows:

SDZ \u003d salary / for the number of working days on the calendar of the 6-day working week.

Payments that are taken into account when calculating the average earnings

In the calculation of the average earnings take all payments provided for by the organization's remuneration system, including:

• wages - timeless, piecework, as a percentage of revenues issued in monetary or natural form;
• various stimulating surcharges and surcharges, as well as all payments under labor conditions - read more about them;
• premiums and other similar remuneration;
• other payments used by the employer (clause 2 of provisions No. 922).

At the same time, social orientation payments are not involved in the calculation of the average earnings, such as matwork, utility, travel, communal, etc.

Periods excluded from the estimated period

We have already said that the estimated period is 12 calendar months preceding the period in which the average earnings are calculated. However, individual periods, as well as the amount accrued for them, are excluded. These are periods when:

• the employee retained the average earnings (only interruptions for feeding a child);
• an employee paid a hospital or maternity benefit;
• the worker did not work due to downtime, in which the employer is running, or for reasons that do not depend on the employer and employee;
• the worker did not participate in the strike, but did not work because of her;
• the employee was granted a weekend to care for a child-disabled;
• an employee in other cases was released from working with full or partial salary preservation or without it (paragraph 5 of provisions No. 922).

Situations when there was no salary in the settlement period

If in the estimated salary of the employee was not accrued, the calculation of the average earnings is based on the salary accrued for the previous 12 months. In the event that the employee has no salary (spent time) before the start of the estimated period, but it is in a month of calculation, the average earnings are determined by the amounts accrued for this month. If there are no salaries in a month of calculation, the average salary is calculated based on the designated tariff rate or salary.

Learn more about the unpaid holiday in the material "Vacation without salary to the TC RF (nuances)".

Special Rules for Accounting Prizes

When calculating the average monthly salary, different premiums are taken into account in different ways, depending on which period they are accrued (paragraph 15 of provisions No. 922).

With monthly bonus, the calculation includes no more than 1 award per month for each premium indicator, for example, 1 award for the number of customers attracted and 1 - for the amount of implementation. As a result, no more than 12 premiums of each species can be taken into account for the estimated period.

If the awards are charged for a period of more than a month, but less than the estimated period, for example, for the quarter or half, they are recorded in the actual amount accrued for each size. And if the duration of the period for which they are accrued exceeds the duration of the estimated period - in the amount of the monthly part for each month of the settlement period.

Prizes for the year and a one-time remuneration for long service (work experience) are taken into account completely, regardless of the time of their accrual.

In a non-fully spent design period, the premium is taken into account in proportion to spent time. Prizes accrued for actually spent time, take into account completely.

Cases when the salary rises

Increasing the amount of remuneration in the organization affects the average employee's average salary. At the same time, it is important, in which period the salaries increases:

• If the promotion accounts for the estimated period, they index all payments for the time preceding. The indexing coefficient is calculated by dividing the new tariff rate, salary, etc. on tariff rates, salaries operating in each of the 12 estimated months.
• If the salary increases after the estimated period, but before the occurrence of the case for which the average earnings should be considered, the average earnings should be increasing. The correction coefficient here is the attitude of a new wage to the same.
• If the increase is carried out already during the preservation of the average earnings, only its part from the date of increasing and before the end of this period increases. The indexing coefficient is considered the same as in the second case.

Rules for calculating average earnings to pay benefits

In conclusion, we want to draw the attention of the reader to the following. The concept of average earnings is used not only by labor legislation, but also legislation on social support. Thus, hospital, maternity, children's benefits are paid on average earnings. However, this earnings are different - in the manner prescribed by law "On compulsory social insurance in case of temporary disability and due to motherhood" dated December 29, 2006 No. 255-FZ.

Read more about the calculation of the average earnings for the social range in the following articles of our site:

• for hospital - ;
• for child care benefits - ;
• for maternity payments - .

For unemployment benefits, the average earnings for the employment center are calculated. The calculation is carried out in accordance with the Decree of the Ministry of Labor of the Russian Federation "On approval of the procedure for calculating the average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of training, retraining and advanced training in the direction of employment authorities" of August 12, 2003 No. 62.

RESULTS

The rules for calculating the average earnings (average monthly salary) described by us above are applied solely for the cases listed at the beginning of the article, including when calculating the average earnings in reducing the employee to pay it a day off, and unemployment benefits do not apply .

You can find out more about social excavation in our heading

In which cases, average earnings for benefits is divided by 730, and in what - on the actual number of calendar days in two years?

When calculating the allowances for temporary disability, earnings in two years is always divided into 730 days, regardless of whether the leap year falls into account.

When calculating benefits for the Bir and care for a child up to 1.5 years, earnings are divided into the number of calendar days, minus the excluded periods. That is, if a leap year falls during the estimated period, and there were no excluded periods, then the figure 731 or even 732 (if two leap years were taken to calculate).

But in two cases, the number 730 is still used for these benefits:

• when calculating the manot benefits;
• when calculating the limit of the maximum average daytime earnings.

If before leave or during the vacation there was an increase in salary ...

If before the release of an employee or during a vacation at the enterprise there was an increase in salary (tariff rates) as a whole on the organization (division), it is necessary to index the average earnings for calculating the release.

The procedure for increasing average earnings provides for three indexing options:

• Salary rose during the estimated period. All payments taken into account when calculating the released period from the beginning of the estimated period to the month of the occasion of the salary are multiplied by the increase coefficient (CPV).
  CPV \u003d OK / OS, where he is a new salary, OS - old salary.
• Salary rose after the estimated period before the start of vacation. The entire calculated average earnings is multiplied by the raising coefficient.
• Salary rose during vacation. Only part of the holidays, starting from the date of the new salary, increases.

If during the holidays, the employee fell ill ...

If the employee provided a sheet of disability ( sick leave) For illness or injury, which was issued during the holidays, it is necessary to calculate and pay temporary disability benefits. At the same time, the vacation is held on the number of days of the hospital or these days are transferred to another time.

When extending leave, it is not necessary to recount average earnings, you can simply transfer the days of vacation, the amount remains the same.

When transferring leave, it is necessary to reverse the amount paid for the days of vacation per fee. When granting leave at another time, it will be necessary to re-calculate the average daytime earnings, based on the other estimated period.

note. A leaf of disability to care for a sick member of the family during the holidays is not paid and does not allow you to extend or postpone leave.

Quite legal tricks

In some cases, the employee can "save" leave days or get a little more vacation pay at the expense of the holiday at the beginning and at the end of the vacation period.

For example, an employee goes on vacation for three weeks from 4 to 24 July. In fact, it rests from July 2 to July 24 (2, 3, 23 and July 24 - weekends).

An employee can write a statement from 2 to 24 (including weekends), or from 4 to 22. The rest time will be the same, but in the first case will be charged holidays in 23 days and will remain 5 days of vacation (28-23), which can be used later. In the second case, the holidays will be accrued for 19 days, but will remain 9 days of vacation.

Both options do not contradict the legislation. Note that at least one of the holiday parts for the year should be at least 14 days (in accordance with Art. 125 of the Labor Code of the Russian Federation).

Example from life

Let's calculate the vacation for Sharicikov P. P. According to the schedule, the first vacation for 28 days (for the period from 05/11/2013 to 05/10/2014) is provided from 06/09/2014 to 7.07.2014. The number of days of vacation does not coincide with calendar daysJune 12 is an official holiday.

The estimated period from 01.06.2013 to 05/31/2014. It is known that during this period of the balls P. P. was on the hospital since January 14, 2014 to January 23, 2014 (10 days) and on a business trip from 03/21/2014 to 03/25/2014 (5 days). These periods are not included in the calculation.

Accrued salaries in each month (except January, March and May) - 28 750 rubles, in January 2014 - 17 250 rubles, in March 2014 - 22 216 rubles. In May, the salary of Sharicikov rose up to 30,000 rubles.

Salary rose during the calculated period, so all payments from the beginning of the estimated period before the month of change of the salary must be multiplied by the increase factor.

• Calculate the raising coefficient:

30 000/28 750 = 1,04
Thus, taking into account the coefficient of charge in each month (except for January, March and May): 29,900 rubles, in January 2014 - 17,940 rubles, in March 2014 - 23 104.64 rubles.

• The amount of accounted payments for the estimated period:

29 900 × 9 + 17 940 + 23 104.64 + 30 000 \u003d 340 144.64 rub.

• The number of calendar days to calculate in each month (except January and March) - 29.3. In January - (31 - 10) × 29.3 / 31 \u003d 19.8, in March - (31 - 5) × 29.3 / 31 \u003d 24.6

The total number of days for the estimated period:
29.3 × 10 + 19.8 + 24,6 \u003d 337.4

• Middle day earnings:

340 144.64 / 337,4 \u003d 1,008,13 rubles.

• The amount of accrued holidays

1 008.13 × 28 \u003d 28 227.64

Do not forget to keep NDFL.

Note. In addition to the amount of accrued holidays, it is necessary to pay a salary for spent days from the beginning of the month.

Before sowing in mathematical actions to calculate the average daily earnings, it is necessary to understand why it may be needed. Such a need is provided for by law in the following cases:

• when calculating for vacation;
• when calculating output benefits when dismissal;
• when calculating during idle time;
• when paying travel;
• in the case of transferring a person to another job paid in smaller sizes, but with the preservation of its average earnings, which was in the previous position.

Difference from average salary

This type of accrual is not to be confused with the average wageswhich state establishes. The main difference is that the accrual option we considers individually, as it is calculated separately for each employee.

What should be considered when calculating?

You should define payments to be taken into account. The legislation in this area defines a large number of revenues that need to be summarized under the calculation of earnings. Here you can include:

• wages;
• premium;
• various types of surcharges;
• surcharge;
• compensation paid in disruption or working conditions;
• remuneration.

In addition, all listed income must be spelled out in the employment contract, which lies between the working and employer according to legislative Base. How to calculate magnival earnings? This question is most often asked by accountants and managers of enterprises.

It is necessary to know that the calculation does not include income that have a public character - payments for health state, reimbursement of costs that were spent on the purchase of food and for travel, material payments as aid. In addition, it is impossible to include vacation funds in this list, decal payments, disability benefits.

Algorithm of calculation

First of all, it is necessary to determine the period for which the calculation is made. These calculations are manufactured over the year, quarter, month and day. According to the rule prescribed in the legislation, the estimated period is 12 months, of which the calculation of the amount of earnings is calculated, then the quarter and month.

After determining the period are determined with the number of days. This includes only workers, excluded all weekends and holidays. The easiest way to calculate is the multiplication of the number of working weeks for five, then all holidays marked with legislation and those considered non-working days are taken away.

Calculation per year

The most popular is the calculation of wages for the whole year. This is explained by the fact that employers use such a system when calculating the size of the vacation. Regardless of whether a vacation worker was taken or not, the legislation provides for the payment of vacation funds. From here it follows that it is necessary to have an idea of \u200b\u200bhow the calculation of such amounts occurs. How to calculate the average daily earnings in 2017?

The size of the average wage for the year is interrelated with income for the year, the number of months and the number of days in each month. It is necessary to know that each year the average number of working days per month occurs.

To calculate the necessary data, use the formula:

SZP \u003d ZG / 12 / 29.4, in which SPP is the designation of the amount of average earnings, ZG - the amount of wages for the whole year. ZG is calculated from all incomes listed above. 12 months in the desired period. 29.4 will be the average day of days in the month. This is how to calculate the average daily earnings for the year.

Calculation when charging hospital benefits

To calculate the size of wages when designing hospital benefit, it is necessary to resort to those general rulesWe considered earlier - to calculate the size of the daytime earnings, after that the result obtained must be multiplied by the number of hospitals. But at the same time, considering earnings per day, the earnings received over the past six months should be taken into account.

When calculating the hospital manual, you should not forget that only the first three days of the disease are paid by the employer. The balance of the amount pays from its funds the fund social insurance. How to calculate the average daily earnings when dismissing, we will consider below.

Calculation when calculating the vacation manual

When calculating the vacation allowance, it is necessary to take into account the following payments:

• salary of all kinds;
• the presence of premises and surcharges to the salary of office;
• payments that relate to working conditions, including increased fee on serious production, works that are performed in labor, harmful and dangerous to health, for labor at night, when leaving on the weekend and non-working holiday, for overtime work;
• various types of remuneration and premiums, including the final results of work for the year, and remuneration for long service, which is paid at the same time;
• fees consisting in the editorial composition of the media employees obtained for the author's work;
• other accruals provided for by the developed wage system that operates at the enterprise.

Inclusion of premiums and rewards

The inclusion of premiums and rewards when performing the calculation of the average earnings occurs in the following sequence:

a) premiums and remuneration paid every month - no more than one payment by the same indicators of the monthly settlement period;

b) the payment of premiums and remuneration over the period of work, which exceeds 1 month, is not more than one payment according to the same indicators in the monthly part of the monthly period of the calculation;

c) remuneration obtained for the final annual work, a one-time paid remuneration obtained for the length of service - the size of 1/12 for each month of the current period, despite the time of accrual.

What is not taken into account?

When calculating the average day earnings, the following periods and amounts are not taken into account that are accrued:

• disability period;
• the period when the employee stayed in the decree;
• rations that were taken due to work over the set time;
• days of downtime, which occurred by the fault of the employer or in the presence of reasons that the employee did not depend on it;
• days when a person did not work, with full or partial saving of earnings;
• days when the average earnings remained on the basis of the legislation of the Russian Federation (vacation, business trip);
• days when an additional day off was taken with the departure of children with disabilities and disabled childhood;
• the period when the worker did not participate in the strike, but for her reason could not work.

Middle earnings during dismissal

The average earnings calculus during dismissal is required to determine the amount of compensation paid for the vacation that has not been used. When dismissal, there is a calculation of the average earnings according to the following formula:

The amount of earnings for the estimated period / 12/2 29.3.

The reasons for which the calculation is made when dismissal

The most common reason why the accountant makes this calculation is that when he dismissed an employee, he has days unused vacation. So he needs to pay monetary compensationdetermined from the average daytime earnings. With this action, it does not matter the foundation for which an interruption of an employment contract has occurred.

Another common reason is the calculation of the middle monthly earnings required for the output benefit. As a rule, its payment is carried out in the amount of 100% of the average earnings, in the case of the termination of the employment contract with an employee due to the elimination of the organization, as well as when the state is reduced. In the case when for the 2nd and 3rds after the dismissal, the employee was not found by a new place of work, he needs to pay all the average earnings in full without any deductions accrued for every month.

In addition, the size of a two-week average earnings must be paid an employee if the employment contract is terminated, in the case of:

• when the employee refuses to continue to work due to changes in the subjects of the employment contract, which are defined by the parties;
• when the employee refuses to translate to another work, which it has the ability to perform according to a medical conclusion or in the absence of the employer of this kind of work;
• when the employee refuses to be transferred to work, which is in another area together with the employer;
• when urges employee to military service or send it to an alternative civil service;
• when an employee is restored, which has previously performed this work, according to the decision of the State Labor Inspectorate or Court;
• when the employee is confessed unable to perform labor activity According to medical conclusion.

Making calculation when dismissal

Now consider how to make the calculation of the average earnings during dismissal to determine the amount of the renewable payment. The basis of the calculation in most cases (except compensation for vacation) is formula:

Middle earnings \u003d payments taken into account during the billing period: the number of days (hours) spent on the fact for the estimated period x the number of days (hours) of workers per paid period.

It must be remembered that the clock is calculated only in the case when a person works on the established summarized accounting of working time.

Nuances encountered when calculating average income

In the process of calculations, it is necessary to keep in mind those incomes that are associated with the place where a person works. That is, if it has additional sources of income, such as, for example, dividends, payments to deposit interest, income from entrepreneurial activity, inheritance, and other, they are not added to its wages and other components of the cash remuneration, which is obtained in the workplace for labor . In addition, it is impossible to use income received in another place of work, they must be taken into account separately. Revenues that the employee has illegally, for example, a salary in envelopes or premiums that have no official status, also cannot be included in the amount of calculation. During these calculations, only income received by officially received at the place of work, from which all taxes and social fees are paid.

It is also necessary to take into account that in the calculation includes regular revenues - premiums, one-time or regular, are not credited to total amount Foundation for labor, but with their monthly issuance, all means that are issued through this graph should count.

Workers who work seasonally, that is, is temporary, the day off is calculated only in two working weeks. Sum this payment It is the result of multiplying the number of working days, which are contained in two weeks going beyond the dismissal, on the amount of average daily income. The latter is determined by dividing the entire earnings for the number of days that have been worked out.