How to calculate the average wage. How to correctly calculate the average daily earnings in different situations

The average monthly salary is necessary for an accountant in such situations:

• when paying compensation for the number of days that the dismissed person did not have time to walk on vacation;
• average monthly earnings determined when sending an employee on a business trip;
• the average monthly salary is deduced when calculating the severance pay;
• during downtime;
• average monthly earnings are needed in cases of temporary suspension of an employee from the performance of his duties when assigning him certain tasks.

A complete list of the grounds on which the average monthly earnings are calculated is contained in the Labor Code. Separate calculations are carried out when determining limit size earnings leadership government organizations and municipal institutions. For this, the average monthly wage is calculated for all employees of the enterprise, the resulting value is compared with the sum of the income of the management team (Article 145 of the Labor Code of the Russian Federation).

How to calculate average monthly earnings: indicators taken into account in calculations

A set of indicators that will be needed to make a calculation average monthly salary:

• earnings for the billing period;
• actual operating time for the annual interval.

How to calculate the average monthly salary - you need to focus on Art. 139 of the Labor Code of the Russian Federation and the formula given in government decree No. 922, dated 12.24.2007. For calculations, it is necessary to take into account the amount of wages, incentive payments, accrued allowances, bonuses. The amount of social transfers made to the employee is not included in the total amount of income.

How to calculate the monthly average wages- periods of inactivity are removed from the calculated interval, intervals of time during which the employee was kept average earnings, dates of illness and sick leave for pregnancy. How to calculate the average monthly wage, if there was no income in the calculated interval - you need to focus on the current month's earnings. In the absence of even one day worked, the salary is taken as the basis.

Calculation of the average monthly wage: formula

The first step is to determine the average daily income. Average monthly salary - the formula involves multiplying the average income per day and the number of days that need to be paid. How to calculate the average monthly earnings - by general rule the total value of income is divided by the days worked for the period under consideration and multiplied by the number of days of compensation or other type of accrual due to be paid.

A separate calculation procedure is provided for vacation pay. How to calculate the average monthly earnings when determining the amount for the vacation - the amount of accrued income accumulated in the calculated interval is divided by 12 (the number of calendar months in the period that were fully worked by a person) with subsequent division by 29.3. The calculation of the average earnings for an incomplete working month or several months in the estimated time range is carried out according to the scheme:

• the total amount of earnings / (29.3 x the number of months in the interval that can be considered fully worked + the number of days that are marked on the timesheet by workers in months containing periods of exceptions).

Average monthly salary: how to calculate (example)

V billing period the interval from October 2016 to November 2017 is taken into account for calculating vacation pay to the employee. How to calculate the average monthly salary if from November 1 to November 9 the employee was on sick leave, and the total income for the year (taken into account in the calculation) was 715,265.65 rubles:

• the number of days that fall on a partially worked November is 21 days (29.3 / 30 x 21);
• the average value of daily earnings is 2083.50 rubles. (715 265.65 / (29.3 x 11 + 21)).

How to calculate the average monthly wage for an enterprise

Resolution No. 922 defines the rule according to which the calculation of the average monthly wage per employee is made. If it is necessary to derive the maximum value of the earnings of the leading specialists, you need to know how the average monthly wage of employees is calculated:

1. The sums of the income of employees included in the payroll in the calendar year under consideration are added up.
2. The resulting total is divided into the product of the SSC (the annual indicator of the average headcount for the enterprise) and 12 months.

How the average monthly salary for executives is calculated:

• the amount of income of a particular manager accumulated for the year is determined;
• the resulting figure is divided by 12 months.

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 BiR;
• 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 remuneration 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 must 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 salary 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 it began 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 structural unit, then the calculation of the average earnings will depend on when exactly the increase occurred (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.

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

Period;

An incorrect calculation of the average earnings will lead to an erroneous underestimation or overestimation of payments to employees during the period of maintaining their average earnings. Therefore, if errors are found, the average earnings must be recalculated.

Amounts overpaid during the period of keeping the average earnings for the employee can be deducted from his salary. But keep in mind: such retention is possible only with the consent of the employee. An exception is a counting or arithmetic error (Article 137 of the Labor Code of the Russian Federation). If the employee does not agree with the withholding, go to court (Article 391 of the Labor Code of the Russian Federation, Article 11 of the Civil Code of the Russian Federation). If the average earnings are underestimated, simply pay the difference to the employee (paragraph 2, part 2, article 22 of the Labor Code of the Russian Federation).

Settlement period

The duration of the billing period is 12 calendar months preceding the period when the employee retains average earnings (part 3 of article 139 of the Labor Code of the Russian Federation).

The organization may have a different calculation period to determine the average earnings, provided that this will not worsen the situation of employees. In this case, indicate the selected billing period in the collective agreement or other local document (part 6 of article 139 of the Labor Code of the Russian Federation).

Situation: how to determine the billing period for calculating average earnings if the organization is reorganized. At the same time, the employee did not leave the previous company.

In the billing period, include the time the employee worked before the reorganization. Labor Relations with employees after reorganization, the organization does not stop (Article 75 of the Labor Code of the Russian Federation). That is, employees are considered to continue to work in the same organization.

• Example
• An employee of the organization, AS Kondratyev, was seriously injured. In accordance with the medical report, from January 12 to March 31, 2015, he was transferred to another, lower-paid job. For this period, the employee retains the average earnings (Article 182 of the Labor Code of the Russian Federation). In this case, the calculation period for determining the average earnings will be 2014.
• When calculating the average earnings, keep in mind that only the hours actually worked should be included in the calculation period. Exclude from the billing period:
• - periods in which the employee, according to the law, retained the average earnings (except for breaks for feeding the child). For example, the time spent on a business trip (Article 167 of the Labor Code of the Russian Federation);
• - time of illness;
• - the time of maternity leave;
• - vacation periods at their own expense, that is, without pay;
• - the time when the employee was provided with additional paid days off to take care of children with disabilities and disabled from childhood;
• - the period when the employee did not work due to downtime due to the fault of the organization or for reasons beyond the control of the organization and the employee (for example, due to the suspension of the organization or workshop);
• - the time when the employee did not participate in the strike, but in connection with it could not perform work;
• - other periods when the employee did not work for reasons stipulated by law.
• The above procedure is provided for by clause 5 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Situation: is it necessary to exclude absenteeism from the calculation period to calculate the average earnings

There is no need.

On the one hand, when calculating the average earnings, you need to take into account only the hours worked (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation approved by the Government of the Russian Federation of December 24, 2007 No. 922). Therefore, if you follow this point of view, the time of absence from the billing period should be excluded.

On the other hand, in the list of periods excluded from the calculated one, there is no time when an employee did not come to work of his own free will. Only periods when the employee was released from work in accordance with the law or with the knowledge of the organization's administration are excluded from the billing period (clause 5 of the Regulation approved by the RF Government Decree No. 922 of December 24, 2007).

Absenteeism does not apply to such periods. Therefore, in practice, it should not be excluded from the billing period. This is the point of view that the specialists of the controlling departments adhere to.

Situation: whether it is necessary to exclude business trip time from the calculation period for calculating average earnings

Yes need.

The fact is that when calculating the average earnings, the amount of the average earnings itself, previously retained by the employee and falling into the billing period, should not be taken into account. And this general rule, enshrined in clause 5 of the Regulations approved by the RF Government Decree of December 24, 2007 No. 922.

Of course, to calculate the average daily earnings, the amount of wages actually accrued for the billing period must be divided by the number of days actually worked during this period. But during a business trip, unlike vacation or sick time, the employee still performs his job duties.

At first glance, a contradiction arises. But only at first glance. Clause 9 of the Regulation does not establish any special rules at all. The days worked in it mean those days that were paid to the employee in the usual way, that is, based on the salary.

Example

An employee of the organization A.S.Kondratyev went on a business trip on January 19, 2015. For the time when the employee was on a business trip, the organization retains his average earnings (Article 167 of the Labor Code of the Russian Federation).

The settlement period for determining the average earnings for business trip days is 2014 (part 3 of article 139 of the Labor Code of the Russian Federation). Kondratyev did not complete it completely:

The time when the employee was sick, was on vacation or on a business trip, the accountant excluded from the calculation period. He also excluded the amounts accrued during this time.

Situation: what period to take to calculate the average earnings, if the entire calculation period consists of the time that needs to be excluded - preceding the calculation period or the preceding period, which is excluded from the calculation

From clause 6 of the Regulation approved by the RF Government Decree of December 24, 2007 No. 922, it follows that in this case it is necessary to take the period preceding the period that is excluded from the calculated one.

Example

Secretary Ivanova E.V. has been working in the organization for three years. From February 4 to February 6, 2015, she took place.At the time of the medical examination, she retains her average earnings (Article 185 of the Labor Code of the Russian Federation).

The calculation period for determining the average earnings on the days of passing the medical examination is the time from February 1, 2014 to January 31, 2015 (part 3 of article 139 of the Labor Code of the Russian Federation).

During the entire billing period, Ivanova did not work:

The time when the employee was on maternity leave, and then on parental leave, the accountant excluded from the billing period.

Thus, the entire billing period consists entirely of time, which must be excluded.

On this basis, the accountant determined the average earnings that Ivanova retained for the time of the medical examination for the period from February 1, 2012 to January 31, 2013. That is, for the 12 calendar months preceding maternity leave, which Ivanova left on February 22, 2013.

If it turns out that the employee did not actually work days (accrued wages) before the billing period, when calculating, take into account the days worked in the month of the occurrence of the event, which is associated with the preservation of the average earnings before the occurrence of this event (clause 7 of the Regulation approved by the Government Decree RF dated December 24, 2007 No. 922).

Provided, of course, that during this time the employee has working days.

Example

Economist A. Kondratyev has been working in the organization since March 12, 2015. From March 20 to March 27, 2015, he was on a business trip. For the duration of a business trip, he retains his average earnings (Article 167 of the Labor Code of the Russian Federation).

The accountant cannot take either the standard billing period of 12 months, or the period preceding the billing period, since at that time Kondratyev did not work in the organization.

On this basis, the accountant determined the average earnings that are retained by an employee for the duration of a business trip for the period from 12 to 19 March 2015.

After you have determined the billing period, you need to calculate the earnings for this period. It must include all payments that are listed in paragraph 2 of the Regulation approved by the Government of the Russian Federation of December 24, 2007 No. 922.

In particular, when calculating, you need to take into account the following payments:

• salaries accrued to employees for all reasons;
• pay for civil servants;
• Commission remuneration;
• royalties for employees of editorial offices of newspapers, magazines, other media, art organizations that are on the staff of the organization;
• allowances and surcharges (for class, length of service, combination of professions, etc.);
• compensation payments related to the work schedule and working conditions (additional payments for work in harmful and difficult working conditions, at night, with multi-shift work, on weekends and holidays and overtime);
• prizes and awards. Please note that bonuses are included in the calculation of average earnings per special rules(For details, see section 7.4.1 "How to take into account monthly bonuses when calculating average earnings").

What payments to take into account when calculating average earnings

Here is a list of such payments:

• all types of wages;
• allowances and surcharges to rates (official salaries);
• payments related to working conditions, including increased pay for heavy work, work with harmful and (or) hazardous working conditions, for work at night,
• payment for work on weekends and non-working holidays,
• overtime pay;
• bonuses and remuneration, including remuneration based on the results of work for the year and a one-time remuneration for length of service;
• royalties of employees who are on the payroll of the editorial staff of the media;
• other charges that are provided for by the wage system at the enterprise - vacation pay;
• allowance for temporary disability or for pregnancy and childbirth;
• payment of additional days off for caring for disabled children;
• one-time bonuses paid to employees for holidays, anniversaries, as well as other similar bonuses of a one-time nature that are not provided for by the remuneration system;
• accruals for downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
• payments received not as remuneration for labor (dividends, interest on deposits, insurance payments, material assistance, etc.)

Social payments and other payments that are not related to remuneration (for example, material assistance, payment of the cost of food, travel, education, utilities, rest, etc.), you do not need to take into account when calculating the average earnings.

All these exceptions are listed in clause 3 of the Regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Situation: is it necessary to take into account the salary accrued to the employee in a separate subdivision with a separate balance sheet before transferring it to the head office of the organization

Yes need. Branches and separate subdivisions are not separate legal entities(Clause 3, Article 55 of the Civil Code of the Russian Federation). Accordingly, they cannot be independent employers (Article 20 of the Labor Code of the Russian Federation).

Consequently, if an employee was transferred from a separate division to the head office of the organization, then the employer did not change.

As a result, the salary accrued in a separate division of the company should be taken into account when calculating the average earnings of an employee.

Situation: is it necessary to take into account the employee's income for the period of his work in his previous organization when calculating the average earnings

There is no need. In part 2 of article 139 Labor Code RF said that the calculation of average earnings must include all payments established by the organization's remuneration system. That is, an organization that pays average earnings should take into account only payments that it made itself. It is not necessary to demand from the employee a certificate from the previous place of work.

From total amount payments to the employee, you need to exclude the amounts accrued for the period when:

• the employee retained the average earnings in accordance with the law (for example, during a business trip (Article 167 of the Labor Code of the Russian Federation) or paid leave (Article 114 of the Labor Code of the Russian Federation)). An exception to this rule is only the amounts accrued during the breaks for feeding the child (Article 258 of the Labor Code of the Russian Federation);
• employee received hospital allowance or maternity benefit;
• the employee was provided with additional paid days off to take care of children with disabilities and disabled from childhood;
• the employee did not work due to downtime due to the fault of the organization or for reasons beyond the control of the organization and the employee (for example, due to the suspension of the organization or workshop);
• the employee did not participate in the strike, but due to it could not perform work;
• the employee did not work in other cases provided for by law.

This rule is established by clause 5 of the Regulations approved by the RF Government Decree of December 24, 2007 No. 922.

Example

The estimated period for the payment of average earnings for days of a business trip is 2014 (247 working days). The employee's salary all this time was 30,000 rubles.

During the past year, the employee was on vacation from 4 to 31 August, for one day out of 21 worked this month she was charged 1,428.57 rubles. From October 7 to October 10, she was also on a business trip, for 19 out of 23 days worked she was credited with 24,782.61 rubles.

In addition, she received the 2013 award in February 2014. However, this bonus does not need to be taken into account when calculating average earnings in 2015. As well as the amount of vacation pay and average earnings during the October business trip.

Total recorded earnings of Ivanova amounted to:

RUB 30,000 × 10 months + RUB 1,428.57 + 24,782.61 rubles. = 326,211.18 rubles.

How to calculate average daily or average hourly earnings

After you have determined the earnings of an employee of the company for the billing period, you need to calculate the average daily (hourly) earnings.

For some cases, there is a special procedure for calculating the average daily earnings. This applies to the calculation of vacation pay, compensation for unused vacation, sick leave and maternity benefits.

In other cases stipulated by the Labor Code of the Russian Federation, general order calculation of average daily earnings.

If the employee's working time is recorded in days, determine average daily earnings So:

Average daily earnings = Employee's earnings for days worked in the billing period: The number of days actually worked for the billing period.

This procedure is spelled out in paragraph 5 of clause 9 of the Regulation approved by the Government of the Russian Federation of December 24, 2007 No. 922.

It applies to both day-time and part-time employees.

Example

Let's continue with the previous example.

The company's accountant calculated the average daily earnings to pay for business trip time as follows:

RUB 326,211.18 : (247 days - 20 days - 4 days) = 1462.83 rubles / day.

Example

Kondratyev A.S. established the summarized accounting of working hours. The accounting period is a year. In 2014, Kondratyev did not have any processing.

From 14 to 16 January 2015, Kondratyev was on a business trip. For the duration of a business trip, he retains his average earnings. On schedule work time Kondratyev for the period of his stay on a business trip is 24 hours.

The estimated period for the payment of average earnings for days of a business trip is 2014.

For the billing period, the employee was credited with 236,250 rubles. The number of hours actually worked in 2014 was 1970.

Kondratyev's average hourly earnings are:

RUB 236,250 : 1970 h = 119.92 rubles / h.

Final calculation

The calculation of the total amount of average earnings depends on:

• events associated with the preservation of average earnings;
• employee time tracking systems.

In some cases, there is a special procedure for calculating the total amount of the average earnings due to an employee. This applies to the calculation of vacation pay, compensation for unused vacation, sick leave and maternity benefits. In other cases provided for by the Labor Code of the Russian Federation (for example, if the employee was on a business trip), the general procedure for calculating the total amount of average earnings applies.

If you keep track of working hours in days, determine the number of working days that fall on the period of keeping the average earnings. Determine the actual number of working days according to the production calendar. If the employee works according to an individual schedule, define the working days according to this schedule.

In the summarized recording of working time, count not working days, but working hours that, according to the employee's schedule, fall on the period of maintaining the average earnings (paragraph 3, clause 13 of the Regulation approved by the Government of the Russian Federation of December 24, 2007 No. 922).

After you have determined the number of working days (hours) that fall on the period of keeping the average earnings, and the average daily (hourly) earnings of the employee, you can calculate the total amount of the average earnings.

If working hours are recorded in days, calculate the average earnings using the formula:

Example

In January 2015, the organization sent its economist A.S.Kondratyev on a business trip. The term of the business trip is five days (from 19 to 23 January). During a business trip, the organization must pay Kondratyev a salary based on his average earnings. The settlement period is 2014 (247 working days). The official salary of the manager is 36,000 rubles.

In September 2014, Kondratyev was on vacation for 20 working days. For the time worked this month, the employee was charged 3272.73 rubles.

The average earnings saved for the duration of a business trip will be:

(36,000 rubles × 11 months + 3,272.73 rubles): (247 days - 20 days) × 5 days = RUB 8 794.55

If the summarized accounting of working hours is applied, then the formula. which will tell you how to calculate the average earnings:

Such a rule is established by paragraph 3 of clause 13 of the Regulations approved by the Government of the Russian Federation of December 24, 2007 No. 922.

Example

An employee of the organization, Bespalov P. A. was injured. From January 12, 2015, in accordance with a medical report, he was transferred to a lower-paid job for a week (until January 16, 2015 inclusive). For this period, Bespalov retains the average earnings (Article 182 of the Labor Code of the Russian Federation).

The estimated period for the payment of average earnings when transferring to a lower-paid job is 2014. During this time, he was credited with 369,058.88 rubles. for 2012 hours worked by him.

Bespalov has a summarized accounting of working hours.

The accountant calculated the average hourly earnings of Bespalov as follows:

RUB 369,058.88 : 2012 h = 183.43 rubles / h.

In the period from 12 to 16 January inclusive, Bespalov had to work three shifts of 12 hours each. Therefore, the number of hours that falls on the average earnings period is 36 hours (12 hours × × 3 shifts).

The average earnings due to an employee during the time when he was transferred to a lower-paid job was:

183.43 rubles / hour × 36 hours = 6603.48 rubles.

The average monthly wage is calculated in accordance with the procedure established by Art. 139 of the Labor Code of the Russian Federation and other by-laws. Read on for more details.

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 regulation, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (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:

1. 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.
2. Material assistance, travel and tuition fees, that is, social payments that are not related to wages, are not taken into account when calculating the MWP.
3. 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.
4. When summing up working hours, periods of being on sick leave are excluded, in maternity leave, downtime, etc.
5. If the actual time of work and the amount of earnings in the billing period are absent, then information for the previous billing period is taken.

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:

1. 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.
2. 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

1. The settlement period is 2 last years up to the year when the insured event occurred (illness, childcare, etc.).
2. 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.
3. 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 has exceeded the specified limits, everything in excess of 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.

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:

1. 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.
2. If there was no earnings in these 3 months, then payments received in the 3 months preceding the specified period are taken.
3. 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.
4. 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.

5. 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.
6. Are not taken into account when calculating the average wage benefits for sick leave, downtime, strikes in which the employee did not participate, but because of it could not fulfill his duties, etc.

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", the taxpayer's non-registration of 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 NWS is taken from Rosstat (from the official website or publications published by it) or the internal statistical service.

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

SZP = FOT / SSCHR / 12,

where: payroll is the wage fund;

SSCR - 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.