Average month wage (middle earnings) It 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 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 dismissal or for a part of the holiday over 28 calendar days (Art. 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 the 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 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 rub.

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

The average monthly salary is calculated in the manner prescribed by Art. 139. Labor Code RF and other by-laws. Read more.

When you need to calculate the average salary

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

• payment benefits for disability (on sick leave);
• sending an employee to a business trip;
• care worker on vacation (main, educational, etc.);
• passing by employees of the mandatory medical examination;
• simple for the fault of the employer;
• payment of a day off manual when terminating the 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 of payments. The procedure for its calculation is one 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 salary, indicated in the Regulation, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

The formula for calculating the average monthly salary for the year

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

1. When calculating the SPP, all payments made in favor of the employee of the payment system applied at the enterprise are taken into account.

   These include:

   • salary (salary, piecework, percentage of revenue, commission for the work performed, non-monetary);
   • fee of creative workers;
   • surcharges and surcharges;
   • payments for special conditions work (harmfulness, etc.);
   • prizes and remuneration, etc.
2. Material assistance, payment and training, i.e., social payments, not related to pay, are not taken into account when calculating the NPP.
3. The calculation of the SPP is made from the actual sn and actually spent time for 1 calendar year, regardless of the operation mode.
4. When summing up working time, periods of finding on a hospital, in maternity leave, idleness, etc.
5. If the actual work time and the amount of earnings in the settlement period are missing, then information is taken for the previous estimated period.

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

SMR \u003d Σ payments / σ f. m.,

where: Σ F. m. - This is the number of actually worked months.

If the month was not fully worked out, then the average daily earnings are calculated, which is multiplied by the number of actually spent days. See more about it next.

IMPORTANT! In the amount of accounted payments, only one premium is included in one indicator. If several premiums are paid on one base, the greatest of them takes into account (paragraph 15 of provisions No. 922).

How to calculate the average salary if indexing occurred in the organization

According to paragraph 16 of provisions No. 922 when indexing salaries in the whole organization, depending on when it happened, an increase factor applies:

1. If the indexation occurred in the middle of the estimated period, then the coefficient multiplies old payments, i.e. the salary paid before increasing.
2. If the salary has increased after the estimated period, all payments of the estimated period are multiplied by the coefficient.

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

In the letter of the Ministry of Labor of Russia dated 12.05.2016 No. 14-1 / B-447, it explains that the application of the employee occupied by the employee does not depend on the employee. Therefore, when we are transferred to another position in one organization, all the old payments available in the estimated period are also indexed and in the former and new position. The coefficient is calculated on the basis of the salary paid per month of the indexation.

Calculation of the average daily salary for vacation payment: example

The average daily earnings (SDZ), except for cases of testing incomplete month, determined and when paying for vacations, including unused.

How the average daytime wage is calculated when calculating the calendar release, indicated in paragraph 10 of provisions No. 922:

SDZ \u003d Σ payout / 12

where: 29.3 is a monthly month number.

If the vacation provided is considered in working days, the vacation pays are accrued on the basis of the SDZ established by the formula (clause 11 of provisions No. 922):

SDZ \u003d σ payments / σ working days on the calendar,

where workers are 6 days a week.

If an employee worked in an incomplete working time, then vacation pays are calculated as usual, as described above.

In all other cases, the SDZ is calculated so:

SDZ \u003d σ of all payments / σ f. d.,

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

Example

The estimated period is 01.06.2016-01.06.2017, that is, 248 days. For the specified time Ivanov I. I. earned 550,000 rubles., Hospital, etc. did not leave.

Calculate the SDZ: 550 000/248 \u003d 2 217.74 rubles. This amount is multiplied by the number of days of finding on a business trip, then daily delivery, passage, etc. is added to it.

If Ivanov I. I. goes on vacation, then the holidays are considered so. 550 000/12 \u003d 45 833.33 and 45,833,33 / 29.3 \u003d 1 564.28 rub. The resulting value is multiplied by the number of days of the vacation.

How to calculate the average salary for hospital

1. The estimated period are 2 recent years Until a year, when an insured event occurred (illness, child care, etc.).
2. If there was no earnings in the estimated period, then when determining the size of the manual comes from the occurrence insurance case Marot.
3. In all cases, the SDZ is used.

The formula for determining the SDZ is indicated in paragraph 15 (1) of provisions No. 375:

SDZ \u003d σ of all payments / 730,

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

The Government of the Russian Federation annually establishes the limits of all payments for the year. And since when an insured event occurred in 2017, data will be taken to calculate the 2015-2016 data, you need to watch the limits set for these periods.

For 2015, a maximum of 670,000 rubles was installed, for 2016 - 718,000 rubles.

If the employee's annual income exceeded the specified limits, all that beyond them, when calculating the SDZ is not taken into account.

The SDZ will be calculated as follows: (670 000 + 718 000) / 731 \u003d 1 898.77 rubles. The denominator is worth the figure 731, since the 2016th - leap year.

The calculation of the average earnings for calculating unemployment benefits, scholarships

Calculation of average wages in determining the size of unemployment and scholarship benefits received by listeners educational institutionsreceived there in the direction of employment service, occurs in accordance with Procedure, approved. Resolution of the Ministry of Labor of the Russian Federation of August 12, 2003 No. 62:

1. The calculation of the average earnings takes the payment received by the employee from the 1st to the 1st day of the 3 months preceding the month of dismissal.
2. If there was no earnings in these 3 months, then the payments obtained in the preceding period of 3 months are taken.
3. If neither the first nor the second version of the estimated period is available, then when calculating the days and the salary obtained per month of dismissal are taken.
4. The average earnings for the calculation of unemployment benefits or scholarships is only a SDP, calculated by the formula:

   SDZ \u003d Σ salary / number of actually spent days.

5. It takes into account any kind of a certain labor accounting contract: salary, a tariff rate, a piece of price, non-monetary, etc. Prizes are taken into account only in one payment in one indicator for the month. The number of indicators is not limited.
6. Not taken into account when calculating the average wage for the Hospital sheet, downtime, strikes in which the employee did not participate, but because of her could not fulfill his duties, etc.

How is the average salary in tax authorities

The average salary for tax authorities is a selection criterion for conducting a field check.

According to paragraph 5 of Annex 2 to order of the Federal Tax Service of Russia of 30.05.2007 No. MM-3-06 / [Email Protected] The risk for the taxpayer is:

• the payment of SPP per employee is less than the average level by the same type economic activity in the region;
• applications of citizens, IP and organizations on salaries "in envelopes", neoff of the taxpayer of labor relations.

The question is, the average salary is considered before tax authorities Not worth it, because according to the same paragraph 5 of Annex 2 to the order No. MM-3-06 / [Email Protected] The information about the SPP is taken in Rosstat (from the official website or published publications) or an internal statistical service.

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

SZP \u003d FOT / SSR / 12,

where: Photo is a wage fund;

SSCR is the average number of employees for the year.

In practice, the calculation of the average daily salary is relevant. For calculation hospital payments, vacations, disability benefits SDZ is determined different ways. An example of calculating the average monthly wage is the situation when an enterprise forms statistical reporting.

Asking any person about what he wakes up daily early in the morning and goes to his work, you will hear: "For salaries." The statements that people work in order to implement themselves, get acquainted with new people, do something useful - only beautiful formulations from their resume. Perhaps such phrases can afford to themselves who have already earned enough money, and they can not work for someone, but only on themselves and in their pleasure.

There is where to strive

It is no secret to anyone that the average monthly salary in Russia is at a lower level than in successful European countries, as well as in the United States of America. But, comparing it, it is necessary to take into account the purchasing power, as in different countries Mounted and different prices for goods, which makes accommodation in various places more or less costly for a person.

So, in 2014, in general, the average monthly salary in Russia was 30 thousand rubles. It equals $ 534 in dollar equivalent (at the rate that was observed at the end of December 2014). But in various cities, it differs in fact. The highest level is observed in the capital and in other large and developed cities. And in the depths of Russia, this amount is much lower.

United States pay their working more

And, for example, in the US, the average monthly salary was $ 4,400. Of course, this difference is very sensible, although the cost of living in these countries cannot be compared.

And in 2015, despite the fact that in Russia the revenues of workers increased slightly and amounted to 32 thousand rubles per month, in real terms the purchasing power of citizens fell noticeably. If we translate into US dollars, then the number will be equal to 484 cu The growing level of inflation is the factor that still exacerbates this position.

At the same time, the average monthly wages did not change, it remained at the same level.

Comparing the average wage level, it is necessary to take into account the purchasing power

If you take the whole world in general, then the highest salary of Norwegians, which, on average, receive 4,4 dollars each month. United States of America occupy a second position. Germany and Japan divide the 3rd place with a result of $ 4100. And in Ukraine, for example, average level revenue is $ 220, although there is a noticeable gradation of income, depending on the development of a city (as in Russia), which affects middle value The indicator under consideration.

Error with a comparison of such numbers to take into account only a currency rate. And although the Russian ruble last year showed enough good rated And it was more stable than today, it does not have the same influence as the West Dollar.

How to calculate the average monthly salary?

In fact, there are several ways to do. A one or another approach to the calculation depends on the purposes for which he, actually being done.

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

SRZP (M) \u003d (ZPF1 + ... + SPFP) / P,

SPF1 - actually paid salary for that month, which is the beginning of the estimated period.

SPFP - actually paid wages for a month, which is considered to be the end of the estimated period.

P is the number of months, which is located inside a calculated period of time.

But in this matter is not so unequivocal. The average monthly salary calculation can differ significantly, and the final result will be completely different. What is it connected with? First of all, the calculation formula depends on the target for which these data is needed.

The average wage is calculated in different ways.

In order to deal better in this, it is necessary to understand that there are existing in the reporting form different types wages.

Well this question should own an accountant for the implementation of payroll settlements.

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

The division of these definitions occurs due to the fact that before you pay the money, the employer must pay taxes for you. That is, a person is accrued about 20% more from how much he actually gives money.

If taxes are canceled, then people will earn more

Accordingly, if the state adopted the law, which would cancel all types of taxes, fees, boards, and the like, there would be a sharp jump in the amount of wages issued.

If you argue from non-accounting science, but economic, then the average monthly nominal wage is this amount that a person paid for his work, separated by the number of payments. It can be paid both for the worked hours and the volume of work itself.

In this case, the real salary is the display of that real purchasing powerwhich will have money remaining after making any mandatory payments.

How is the average monthly accrued wage of workers?

Such analysis is performed at each enterprise and is made in order to understand how efficiently the workforce is used. For example, if you analyze the effectiveness of labor in one year, then you need to compare the costs spent on the payment of work to employees (the average monthly nominal wage of employees), as well as the amount of product produced.

It should be done to make the appropriate amendments: do not take into account the effect on the final result of the factors that led to the acceleration or slower output of products that workers could not have influenced. For example, it may be a lack of materials in a warehouse for the production of products and a simpleness of a production nature, not due to the fault of employees, but because of their incorrect load administrative and management personnel.

What formula will help calculate average salary?

To carry out such an analysis for 2014, it is necessary to use the following formula:

SRZPR (m) \u003d (svpnoya + ... + zpen) / 12,

SRZPR (M) - average monthly salary, rub.

Screaming - total amount Accrued salary for all workers in January.

ZPONO - the total amount of accrued salary on all workers for December.

Then you need to take the average amount of products manufactured, which can be calculated by the same formula:

Ksp \u003d (kya + ... + kd) / 12,

KSR \u003d Average number of products manufactured per year.

Kya \u003d the amount of manufactured goods in January.

CD \u003d number finished products For December.

Next, it is necessary to divide the average number of manufactured goods for 2014 on average monthly wage. The resulting number will talk about how much salary is spent on the production of one unit of finished products.

Thus, it is necessary to know what the average monthly wage on the years of past production periods. The higher the figure, the lower the productivity, and vice versa.

Why should I count this indicator?

The level of medium salary is interested in banks during lending. This is especially important if you want to take a loan for a decent amount. For example, when mortgage insurance Banks require certificate of income as a borrower, so his family and guarantors. By collecting these references, the bank expects the credit card's solvency to identify its maximum payments for credit monthly payments.

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

That is, a person needs to eat something, pay for the apartment, utilities And so on in connection with this, if you have a small average level of income, then take a similar loan, unfortunately, will not work.

What should be the average monthly salary to get a loan?

If we are talking about mortgage lending, Take the planned amount of the loan payment and add the minimum cost of living on each member of your family. If the level of your salary is the longer amount, you have a real opportunity to get such a loan.

On loans on goods, everything is much easier, and banks are watching only that your salary is enough to cover the costs of the loan.

The average monthly salary is issued to employees in some cases. Before it is paid, you need to correctly make calculations.

When is the calculation of the average monthly earnings?

Cases when it is necessary to calculate the average monthly earnings, identified by various articles of the Labor Code of the Russian Federation. Consider the most typical situations:

• Issuance of holidays (Article 114 of the Labor Code of the Russian Federation).
• Payment of compensation for vacation, which was not used. According to Articles 126 and 127 of the Labor Code of the Russian Federation, money is issued when dismissal.
• Payment of travelers when sending an employee on a business trip (Article 167 of the Labor Code of the Russian Federation).
• Payments to employees when studying them with a margin from the company in the company (Articles 173-176, 187 of the Labor Code of the Russian Federation).
• Issuance of output benefits (Article 178 of the Labor Code of the Russian Federation).

Based on the size of the average monthly earnings, payments are determined in these situations:

• The salary of employees who are engaged in collective negotiations prepare their project, but not attracted to the main activity. According to Article 39 of the Labor Code of the Russian Federation, average earnings may be saved for 3 months.
• In some cases, in Article 72.2 of the Labor Code of the Russian Federation, the workers may be transferred to another work, which is not specified in employment contracts. It also pays the average salary.
• The employment contract is terminated due to its improper compilation due to the fault of the employer, the allowance in the amount of the average earnings of the employee is paid. This rule is set out in Article 84 of the Labor Code of the Russian Federation.
• The employer violated existing labor standards (Article 155 of the Labor Code of the Russian Federation).
• There was a simple, responsibility for which the employer carries. In this case, 2/3 of the average salary is paid to the working fluorescence (Article 157 of the Labor Code of the Russian Federation).
• Calculation of payments to the participants of the Commission on Labor Dispute Disputes (Article 171 of the Labor Code of the Russian Federation).
• Payments to the head of the company or chief accountant when they are dismissal in connection with the change of owner (Article 181 of the Labor Code of the Russian Federation).
• Translation of employees to work with relatively low payments due to their health status (Article 182 of the Labor Code of the Russian Federation).
• Passage of workers of a compulsory medical examination (Article 185 of the Labor Code of the Russian Federation).
• Calculation of payments of blood donors (Article 186 of the Labor Code of the Russian Federation)
• Payment of compensation when stopping the company's activities in connection with the circumstances set forth in Article 220 of the Labor Code of the Russian Federation.
• Transfer to another position of pregnant collaborations or women with kids under 1.5 years (Article 254 of the Labor Code of the Russian Federation).
• Payment of time designed for kids feeding (Article 258 of the Labor Code of the Russian Federation).
• Payment for additional weekend employees who have juvenile disabled children (Article 262 of the Labor Code of the Russian Federation).

If the size of the average monthly earnings will be calculated incorrectly, the employee may complain to the employer. For this, the appropriate application is sent to the employment inspection.

General rules for calculating average monthly salary

The general procedure used in the calculation is set out in Article 139 of the Labor Code of the Russian Federation. The main rule: the salary is calculated on the basis of really paid salaries and actually spent shifts. Estimated time - year. The detailed procedure for calculation is contained in the Government Decision of December 10, 2016 No. 922.

Formula for calculation

The average monthly earnings is determined by the following formula:

SMZ \u003d SDZ * N

This formula uses the following definitions:

• SMZ - average monthly earnings;
• SDZ - average daily payments;
• N - the number of days to be paid on the average salary.

This is a general formula for calculating.

Nuances of calculation

It is necessary to take into account that there is a different procedure for calculations in different cases:

• When paying for vacation, which was not used.
• Other situations.

If the calculation is conducted in situations that are not associated with the payment of holidays, it is required to divide the cumulative earnings over the estimated time on the number of shifts spent in the period. If the average monthly earnings need to be calculated to pay for holidays, it is necessary to pay a salary at first divided for 12 months, and then for the average number of days in a month (29.3).

What payments are included in the average monthly earnings?

When calculating it is required to take into account the following payments:

• Salary of any type: hourly, piece, expressed as a percentage paid in kind.
• Stimulating payments: various premiums, surcharges.
• Other payments provided for by the employment contract.

That is, all payments are taken into account, which are provided for by the adopted wage system.

IMPORTANT! When determining the average monthly earnings will not be taken into account various social payments, Power pay, trips.

Nuances accounting premiums

Accounting for premiums is determined by the frequency of their accrual. If payments are followed every month, only one premium is taken into account. I.e maximum amount The awards per year is 12. For example, an employee received 2 awards per month: for the client attracted and execution of the sales plan. When calculating, only one of the premiums is taken into account.

Periods that are not taken into account when calculating

As mentioned, under the calculation period it is understood as 12 months. However, some periods are excluded from the estimated time:

• The time when the workers were saved by the average salary (excluding the time allotted for the feeding of the baby).
• Periods of stay on sick leave or on maternity leave.
• Easy, which occurred due to the fault of the employer.
• The strike in which the workers did not participate.
• Weekends, which are issued to parents of children with disabilities.
• Exemption from work for various reasons.

If the employer does not take into account these periods when calculating, it will be completely legal.

ATTENTION! One-time payments, regardless of the period of their payments, are necessarily included in the calculation in full.

Is it affecting the average monthly earnings increase of wages?

An increase in the amount of payment will affect the size of the average monthly earnings. However, it is required to take into account the period of payment of payments:

• If the salary increase was produced at the estimated period, the entire period prior to the increase is performed. The coefficient is determined by the division of the new tariff for salaries, relevant to each of the 12 months.
• If the earnings increase after the estimated time, but this occurs before the situation in which the calculations are performed, the average monthly salary itself increases. The correction coefficient is the ratio of a new amount of earnings to the previous one.

The procedure for indexing the average salary is determined by Mintrost.

Features of the calculation of average wage for paying benefits

The definition of the average salary is carried out within not only the Labor Code of the Russian Federation, but also when paying social security. That is, hospital, maternity, and other payments are calculated on average earnings. The procedure for calculating in this case differs from the above. It is stated in the Federal Law of December 29, 2006 №255. The average wage amount is also needed to determine unemployment benefits. In this case, the calculations are performed on the basis of the Resolution of the Ministry of Labor of the Russian Federation of August 12, 2003 No. 62.

FOR YOUR INFORMATION! The procedure for calculating is determined on the basis of what the definition of the average earnings should be. All calculation nuances are set forth in the relevant decrees.

Instruction

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

It is worth remembering that when calculating the salary for one day It is necessary to proceed only from the fact that the software is considered a salary officer. For example, one-time premiums or surcharges are not accepted into the calculation. If an employee earns 50,000 per month, 7000 of them are considered surcharge on food, then, accordingly, 43,000 rubles need to be calculated.

When calculating the daytime earnings it is necessary to exclude the time (and accrued for it) when:
1. The employee received a manual for temporary disability, pregnancy and childbirth.
2. The employee was provided with an additional weekend for the care of disabled children.
3. The employee did not work according to the fault of the employer or due to the emergence of circumstances that do not depend on it or an employer.
4. The employee was released completely or partly from work (with salaries or without such conservation).

If you need an average for one day work for payment for not fully spent month is considered the average amount per one day Works in this month. For this, the amount of the salary is divided by the number of working days in this postal month of the laid. It turns out the amount of the average daily wage in this month.

Sources:

• calculation of salary per day

In order to motivate personnel, the organization usually makes material promotions in the form of premiums that may be monthly, quarterly or annual. A premium that is paid once a year is called the thirteenth prize and puts those employees who worked the full calendar year at the enterprise.

You will need

• interior, approved by the head and staff on employees.

Instruction

Many companies' leadership of many companies successfully pays annual prize And actively introduces other promotions, which has a positive impact on the company's work.

The award system is developed directly at the enterprise and includes periods of bonuses, indicators of bonuses, the magnitude and foundation of the award, as well as persons. The size of the award can be calculated based on the annual salary or from the experience. Paying for a remuneration, the employer for his own employee in the organization's activities and thereby reduces personnel turnover.

After the development of the internal situation in which the bonuse system should be included, it must be coordinated with representatives of the enterprise employees body, if any, and only then submit to the head approval. To prizeIt is necessary to know which bonuse system is valid at this enterprise.

For example, an employee of the enterprise worked for 1 year, its monthly salary is 5 thousand rubles, an annual income comes out of 60 thousand rubles. That is, you need to multiply the amount of the salary for 12 months. Annual premium calculated in percentage ratio, It can be 5% or 10%, depending on the rules set by the management. In case the premium is 10% of the annual salary, it is necessary to divide 60 thousand to 100 and multiply by 10. The amount of the award for this employee will be 6 thousand rubles.

Prize can be calculated based on the experience and salary. For example, an employee worked for 3 years. Material remuneration on the inner position of the enterprise A employee who worked for 3 years is 2 salary. In this case, the annual premium will be a double amount of income for 1 spent month.

The basis for the payment of a prize is the order of the company's head, it can be issued for each separately, or on several employees at once. The order must specify: the amount of award, the cause of payment, grounds and personal data, including the name, position, the table number and the structural unit.

note

Sometimes the employer can apply disciplinary recovery for violation of the working mode, reducing or not paying the prize to the employee who guessed.

Helpful advice

When choosing a circle of employees who should be premium, it is necessary to take into account that applicants should have an impact on the achievement of the enterprise financial results.

Warm for the weekend, as well as for all-Russian non-working holidays, is made under Article No. 153 of the Labor Code of the Russian Federation. To make accruals, it is necessary to calculate the average salary in one day or one hour of work in the design period.

You will need

• - calculator;
• - accounting table of working time;
• - Program "1C: Enterprise".

Instruction

Attract for work on weekends or non-working holidays you can only on the written consent of employees; Or without consent, due to emergency situations in production or in the country. Emergency situations include accidents, production necessity, emergencies, Military position in the country, elimination of natural disasters.

To make the calculation of pay for work on the weekend or all-Russian festive day to employees receiving salary, divide the salary by the number of working hours in the calculated period. You will receive the cost of one hour of work at the accounting month. The resulting digit multiply by the number of hours spent on weekends or holidays and multiply by 2.

If an employee receives a salary of the tariff rate, multiply this number to the number of hours spent on weekends and holidays and multiply by 2.

To pay for the weekend or all-Russian holidays to employees working from developing, make the average daily payment for work for three months. To do this, fold all the amounts earned in the calculation period, divide the number of working hours in this period or by the number of business days. Thus, you will receive the average daily or moderate value of one hour of operation. Multiply this figure by the number of working hours or days spent on weekends or holidays and 2.

All earned amounts are considered an income of the employee, therefore are subject to taxation, that is, it is necessary to calculate income tax 13%.

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

Tip 6: How to calculate temporary disability allowance in 2019

Temporary disability allowance is most often referred to as "sick leave" and provides for the payment of days during which the employee was on treatment. This period should be defined, despite the lack of an employee in the workplace.

Sign up the size of the daily benefit with its maximum possible value. If the day allowance you calculated does not exceed maximum size, Hospital allowance should be paid in accordance with the average daily value.

Calculate the entire amount of the paid benefit, multiplies the size of the daily benefit on the number of calendar days during which the employee will undergo stationary or home treatment. To determine the duration maximum periodwhose payment is performed by the employer, refer to the sixth and tenth items Federal Law Number 255. Please note that temporary disability benefits must be made only if an employee has hospital sheet. Be sure to demand it when the payment period occurs and follow the correctness of its fill.

What payments are relying an employee who goes on vacation

According to labor legislation, all employees have the right to an annual paid leave with a duration of 28 calendar days. When calculating the release, a special scheme is used, which is useful not only to the accountant, but also to the interested person - an employee. The basis of the calculation is taken by the average daily earnings for the estimated period, which occurred holidays - 12 months, if at this gap worker worked at the enterprise. The resulting amount is divided into an average monthly number of calendar days a year - this indicator is taken in a number equal to 29.4.

However, in the case when the employee did not have time to work in the enterprise all year, the holidays are calculated by a different scheme. In this case, the number of spent months should be multiplied by 29.4 and add working days in not fully spent months. Accrued wages should be divided into this number. The resulting amount is the average daily earnings. Then the resulting amount should be multiplied by the number of days of vacation. As a result, the amount of vacation payments, from which an accountant is obliged to keep income tax 13%. The remaining amount employee must give hands on the first day of vacation.

How to consider premiums in the calculation of vacation payments

Prizes are also paid from the wage fund and should participate in the calculation of vacation charges. However, it is conducted according to a different scheme, rather than the calculation an average daily earnings And it is also calculated separately. The fact is that there are several types of premiums: Monthly, quarterly and annual. In the calculation of the vacation pays, they participate only when the premium period coincided with the calculated one.

If these periods coincide in part, the accountant must take into account the prizes in proportion to the time spent by the employee in the settlement period. In this case, not the entire premium is taken to the test, but only that part of it, which will correspond to the number of hours spent in the design period. The promotion paid in fixed size is also taken into account according to. The annual premium is taken into account only when the period of its payments coincided with the calculated one, otherwise it is transferred to the next billing period.

Only the awards are taken to the calculation of selling payments, which are provided for by the provisions on the remuneration of employees of the organization and are taken into account in the costs of the enterprise in the photo. One-time premiums paid from third-party sources is not taken into account. Such payments may include an incentive premium paid for overfulfing a plan, various developments, etc. The calculated amount is added to the principal amount of vacation pay and NLFL is held from the entire amount of charges.

There is a lot online servicesallowing the employee to calculate the estimated amount of selling payments and understand what amount he can count on leave.