Calculation of average earnings per month Example. Calculation of average salary for the enterprise

Average salary (SPP) - The value often used in accounting to make the calculation of certain payments of the employee. In the Labor Code, changes are quite often imposed on this score, and even though, in the relevant article, the procedure for calculation is presented in detail, often questions arise due to the existence of some non-standard Sitations.

There are well-known cases when this calculation is required:

• employee is paid paid leave;
• employee's removal from fixed responsibilities with salary preservation. During this period, he can perform any special duties, act as a representative at the negotiations, etc.;
• translation of the employee due to downtime, the participation of an employee in the elimination of a disaster;
• if termination is made labor relationship between the employee and the employer with the payment of compensation;
• when calculating payments according to the hospital sheet;
• to calculate the unused vacation at the dismissal of the employee;
• if easy to work on the fault of the employer;
• under service business trips;
• when calculating the amounts relying on the payment of an employee, the calculation of which is based on the SPP.

In addition, an employee can request calculating certificatethe average monthly salary from the employer.

How to calculate average salary

The general procedure for which the average monthly wage must be calculated, established by the Labor Code of the Russian Federation (TC RF, Article 139) and the Special Annex in force since 2007 after the approval by the Government Russian Federation. Calculation of Central wages In 2019, it is conducted according to regulatory acts. Due to the fact that, when calculating the average salary, questions and difficulties often arise, amendments were not made to the situation.

Based on the rules of the position, the following data is used when calculating:

• actual accrued wage for the labor year (last 12 months, or fewer months, depending on when the employee was hired);
• in fact, spent time on all calendar months.

Ideally, if an employee worked without hospital, vacations at his own expense, etc., the formula for calculating the average income is as follows:

SPP \u003d payout for 12 months / 12

To calculate the vacation taxes in accounting practice, average income per day is applied. That is, the result of the calculation in the first formula (average monthly salary) must be divided into the average number of days in the month, which, for example, was equal to 29.3 days.

SDD \u003d SPP / Medium-Death Number of Days in Month

Main wage calculus scheme

There is a fairly simple algorithm that allows you to calculate the average monthly income of the employee:

• 1. Let all payments listed on the employee's account for a specific period, including:
• salary with all the premiums, coefficients. If the employee receives a part of earnings in the form of goods and services monthly, then their cost is also taken into account;
• variable payments (premiums, motivational remuneration, etc.);
• other payments provided for by the Labor Code, a contract or other provisions.
• 2. Consider estimated period - This is the number of days on the calendar. It does not include days when the employee has already been accrued income, who considered the average: sick leave, the lack of in the workplace with salary preservation.
• 3. Summum calculated in the first paragraph, divide the duration of the period (the result of the second paragraph).

Features of calculation

Each rule has exceptions, and the calculation of the average wage also has its own characteristics. There are two main exceptions stipulated in the RF Resolution.

• 1. Calculation.
• 2. Empower employee.

In the first case, the estimated period changes. For example, if for 12 months before the calculation, the employee did not work for a single day, then the calculation is made on the basis of the 12 months preceding them. This exception is always used in the calculation of payments if the employee goes to maternity leave for the second time in a row.

The second paragraph refers to the employee's income. So, there are cases when calculus is made on the basis of "naked" salary or tariff rate. For example:

• the salary over the past two years for one reason or another was not accrued;
• the employee did not work for a day for the period two years;
• the employee did not work any day per month for which the salary was calculated.

With a flexible schedule of work, an hourly calculation of the time is applied: not everyday duration of time is calculated, and the total number of hours spent. In this case, the hourly earnings are calculated. Further, if you need to show the average daily or monthly earnings, the figure by the clock is multiplied by the amount of worked hours for the corresponding period.

Indicators of average salary in Russia

Considering the fact that Russia is very big country With very different conditions, depending on the region, the scatter of indicators will also be alternate. The table provides data on several regions of the country according to Rosstat for 2017. In general, the country is equal to 39,144 rubles.

Average salary by regions

Region	The basis of the economy	SPP, rub.
Chukotka Autonomous District	mining industry
Sakhalin Oblast	oil and gas production, fisheries
St. Petersburg	manufacturing industry, trade, tourism
Primorsky Krai	Production and manufacturing industry
Omsk Oblast	Mechanical Engineering, Agriculture
Ivanovo region	Light Industry, Mechanical Engineering, Energy	23 173
Altai region	agriculture, Mechanical Engineering

Based on the table data, we can conclude that the larger agriculture and the manufacturing industry in the structure of the gross regional product, the lower the level of welfare of the population of the area. At the same time, the mining industry, provided that the deposits of such minerals as gold, oil, gas, coal are intended, allows residents of such regions to live in prosperity. However, it is also necessary to take into account the characteristics of each region, as even if it has extensive reserves natural resources Or has the potential in another industry, local authorities can use it not effectively. Therefore, a thorough analysis of indicators in aggregate with the conditions of the district makes it possible to evaluate the local government and apply the appropriate measures.

Since 2017 acts new edition Tk of the Russian Federation, in accordance with which salaries of the governing staff of state and municipal institutions, unitary enterprises, as well as extrabudgetary funds can not be translated compared to the average monthly wages employees (Art. 145 of the Labor Code of the Russian Federation). To speak more precisely, the state bodies, local governments and founders of the listed institutions and enterprises now establish the limiting level of relation average monthly salary leaders, their deputies, chief accountants and average monthly salary of workers of these organizations. And non-compliance with such relations can be the basis for termination of an employment contract with the head of the relevant institution / enterprise (paragraph 1 of Part 2 of Art. 278 of the Labor Code of the Russian Federation).

Calculation of the average monthly wage: formula

To determine the value of the limit relationship, before you need to understand how the average monthly salary of workers is considered, as well as to consider the average monthly salary of the head, deputy, chief accountant. By the way, the calculations are based on a simple arithmetic average.

The average monthly wage per employee is calculated by the formula (clause 20 of the Regulation, approved. Decree of the Government of the Russian Federation of 24.12.2007 N 922):

As you understand, in the calculation of the average monthly wage per employee, payments to the manager, his deputies, chief accountant in determining the amount of accrued salary are not taken into account. And the same staff are not taken into account when calculating the average number in the enterprise.

If the head, Deputy Head, chief Accountant It works in an organization for less than a year, instead of 12 months in the formula uses the number of full of full calendar months.

Knowing how calculated average monthly earnings According to employees and separately for each representative of the governing lineup, you can always determine the necessary "salary" ratio in the institution. And compare it with limit values.

glavkniga.ru.

Definition of the term

Average monthly salary – economic indicatorDisplays middle earnings Within one calendar year (that is, for twelve months). The calculation of this indicator is made taking into account the amount of funds earned by the employee within twelve months and the time he spent in the workplace.

The need for determining this indicator occurs if it is necessary to calculate the amount of benefits for diseases, holidays, etc. In some cases, the employees themselves need a document that displays their average monthly salary (for example, to design a loan in the bank).

The indicator is actively used by the fiscal service when checking the activities of enterprises. With it, you can find out what salary pays the taxpayer to its workers. If it is lower than the average for the region or below the subsistence minimum, additional check can be carried out.

This method is trying to fight enterprises paying their workers wages in envelopes. In order to avoid problems with the fiscal service and for the proper remuneration of workers, you need to know how to calculate the average wage.

Situations requiring calculation

The list of cases in which the citizen of the Russian Federation is relying payments on the basis of its average monthly salary (hereinafter - SMZ) is determined by the Labor Code. According to him, CMZ can be paid:

1. If a Employee is on vacation, which is paid. Such a situation falls under the rule, in which the release should be paid in accordance with the average monthly salary.
2. When an employee of the enterprise is suspended from his duties, But at the same time its salary is preserved. Such a need arises when a citizen takes part in the preparation of collective bargaining, or, for example, performs special duties (can be both public and public).
3. With temporary translation of the employee from the workplace Due to the need to eliminate damage caused by a disaster.
4. If necessary, payment benefitsassociated with dismissal.
5. When paying compensation to the employee for vacation dayswhich he did not use if the latter fits.
6. When sending an employee of the enterprise to a business trip.
7. When salary accrued to employees, If they passed training, involving a temporary separant of labor.
8. When termination of incorrectly concluded employment contractbut. The rule acts if the mistakes were not allowed from the fault of the employee of the enterprise.
9. If a worker could not fulfill his duties Or was removed from production due to the fault of the company's head.
10. Each of the citizens entering the commissionwhich disassembled in labor disputes.
11. Employee donor and persons sent to the passage of mandatory medical examinations (In agreement with the current legislation, they are held once during the year).
12. Employees who received additional weekends Due to the need to take care of disabled children.

The above lists the main cases of the average monthly salary. In the Labor Code of the Russian Federation, other reasons for payments of the SMZ are also envisaged. So, for example, a similar measure applies to the director of the enterprise, persons who are his deputies and chief accountant if the company has launched the procedure for changing the owner.

In addition, the first paragraph of the sixth article of the Law on Military Service provides for material compensation to persons torn off from jobs due to preparing for military service, call on military service or military fees. In this case, its size is also determined by the average monthly salary.

General rules

Before calculating the average monthly salary for the year, it is necessary to familiarize themselves with the rules placed in the Labor Code and the situation of the Government of the Russian Federation of 2007. Recently introduced edits, so the last time should be used by the version (from the tenth of December 2016). When calculating, it is taken into account:

• the salary that was accrued in twelve months before the need to make the calculation of the SMZ;
• the time spent in each month during the period described in the previous paragraph.

To calculate the average salary for the year, it is necessary to take the duration of each month, given the calendar data. That is, depending on the specific month, this parameter can be thirty or thirty-one day. February is an exception. Depending on the specific year, its duration is twenty-eight or twenty-nine days. Included the following employee income, summarized over the twelve month period:

• salary in the complex with all the allowances. Payments that were produced in non-monetary form are also taken into account. These include, for example, payment of nutrition;
• premium and other remuneration;
• other payments relating to concrete enterprise To the salary.

From the estimated period, sums and time be called when the employee:

• i received funds for an additional paid vacation (if the employee is caught by a disabled child or disabled since childhood);
• i received payouts, staying in the decree or sick leave;
• i received payouts for the period of exemption from working with salary preservation.

In some cases, the twelve-month period is taken for the calculation, preceding the last twelve months of the employee at the enterprise. Such a need arises if an employee did not work for a single day during the specified period or did not receive a wage at this time. In addition, the need to "move away" the estimated period occurs if the entire twelve month consists of time, which according to the law must be excluded during the calculations.

Algorithm of calculation

To determine the average monthly salary of the employee, you must first fold all wages received by him and surcharge over the past twelve months. At the same time, the premiums, district coefficients, premium and other remuneration, as well as other types of payments made under labor legislation, also go into account.

After determining the amount, it is necessary determine the calculation period. The duration of each month is determined by the calendar. Periods are not taken into account, during which the employee was absent (with the maintenance of earnings), was in disability or on the decree. These time intervals are excluded from the calculations, since payments have already been made taking into account the average earnings.

After all the data are collected, you can proceed to calculations. They are pretty simple. The amount earned enough during the estimated period to divide the duration of the period, which is taken into account. As already mentioned, he is twelve months.

This is how to calculate the average monthly salary. The example will help to better understand the algorithm. So, throughout the calendar year, the employee was not excluded from the workplace due to treatment or other factors, the calculation formula is as follows:

SMZ \u003d Total wages / 12.

Middle day earnings

The above formula cannot be used in the case of vacation pay or, if necessary, compensate unused vacation. In such cases, it is necessary to apply another formula that involves the calculation of the average daytime earnings.

If necessary, the payment of holidays is used as follows: salary for twelve months / (12 * 29.3).In this case 29,3 - Average number of days in a month throughout the year, taking into account February. Previously, the number took into account 29,4, But in the course recent changes It was fixed.

The question arises: how to calculate the average monthly salary for the year, if for twelve months the employee was absent for some time in the workplace, or if it is necessary to exclude certain periods of time? Make it harder. In this case, you must first determine how many days to take into account. For this 29,3 It should be multiplied by months with full employment and add the calendar days of those months when the worker was absent. Further total amount Wages are divided into the number obtained due to previous calculations.

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

500 000 / (29.3 * 11 + 13) \u003d 1492,53 rubles.

Thus, the definition of average monthly salary is standard personnel and accounting practice. This parameter is necessary for the implementation of payments prescribed in the Labor Code. The calculation rules are governed by the Government Decree approved in 2007. The method of calculation for the benefits of the vacation pay is different from that for other payments. For calculation, it is necessary to enjoy the data that relate to the general payments of the employee for twelve months and the real time spent during each month. Make calculations can be made according to the formulas provided.

znatokdeneg.ru.

Normative base

The calculation of the SZ is regulated by the following regulatory acts:

• decree of the Government of the Russian Federation of December 24, 2007 No. 922 ("On the features of the calculus of average wages");
• article 139. Labor Code RF ("Calculating average wages").

Documents can be found on our website:

Labor Code of the Russian Federation

Decree of the Government of the Russian Federation of 24.12.2007 N 922

In what cases is required?

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

Often you have to do this kind of calculations when:

• an employee goes to the annual vacation;
• employee is paid compensation for unused vacation;
• employee must pay the day off when dismissal;
• and other cases (see below).

For holidays

Suppose you go on vacation. In this case, you must pay vacation money before the start of rest.

The accountant begins the calculation of this amount, without waiting for the end of the month, in parallel with the design of the order of vacation (within two weeks before your departure).

The estimated period in this is the 12 months preceding the holiday month.

Accountant determines whether this period is fully worked out and believes the SDP.

If all 12 months have been fully worked out, then the desired number is considered as follows: FZP for this period is divided by 12 months and 29.3 - the average number of days in the month.

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

This variable is a number of full past months (PM), multiplied by 29.3, to which the NP number (29.3 is divided into number of days in a partially spent month and is multiplied by the number of days spent).

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

For hospital

The amount of hospital is calculated and paid together with the salary at the end of that month in which the hospital sheet was provided.

The desired number is also, as in the case of vacation vessels, - SDZ. However, RP is 2 years before the year, when hospital was obtained.

FZP for this RP is divided by 730 (PD).

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

The resulting daily allowance for temporary disability is multiplied by the number of days that you drove.

The result will be paid by the sense allowance.

For decret payment

The calculation period to which the accountant operates in this case is equal to the same period as hospital benefit - 2 years before the year, when, the woman went to the decret.

But the FZP for this period is divided by 730, but on the number of calendar days For two years minus sick leave and maternity days (and other excluded periods).

This amount is always multiplied by 100% insurance experience.

For the employment center

To register on the Labor Stock Exchange, the unemployed is obliged to provide a certificate from the last place of work, where information about its SZ will be indicated. It is this reference that will determine his unemployment benefit.

This amount is calculated on the basis of the last three months of work in the company going to the month of dismissal.

Website, benefits and travel are excluded from the calculation.

FZP for this RP is divided into number of days spent on the fact. Then the resulting number is multiplied by the number of working days according to the company's schedule and is divided by 3.

The amount received and is indicated in the reference, which must be provided to the Employment Center.

Certificate of average earnings for registration for accounting for the Exchange of Labor:

Reference Blank for Salary Employment Center

To calculate the pension

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

One of them is the average monthly earnings (CWC) coefficient.

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

• from 2000 to 2001;
• for the period of 60 months in a row until 2002.

CSW cannot be higher than the set value of 1.2.

To calculate alimony

The calculation of the NW in the case of alimony is carried out only if they are debt.

The period is taken into account when the parent has not paid the alimony, and its earnings for this period.

For a business trip

To calculate the travel official, the accountant takes into account the RP in the 12 months preceding the month of his business trip. Only calendar days are taken into account without excluded periods.

FZP for this RP is divided into PD. The resulting amount is multiplied by the Number of travel days.

With abbreviation

When liquidating the enterprise or reducing state, a dismissed employee is paid output benefits.

At the time of his subsequent employment (no more than 2 months), an employee retains his SZ.

The CF with a reduction is calculated by RP in 12 calendar months preceding the start of the SZ conservation period.

The SDZ is counted again. For this, the FDZ is divided into PD. After that, the SDZ is multiplied by the number of days to be paid (e).

How to calculate average salary in 2018?

The calculation of the average wage occurs according to the formula of the SPZ * d.

However, some enterprises consider working time Not in the days, but in hours (summary working time).

In this case, the average earnings on the clock is determined by dividing the actual salary obtained for the RP on the amount of worked hours. After that, the resulting amount is multiplied by the number of working hours in the period to be paid.

What is included in the calculation?

When calculating an accountant operates by all the employee's remuneration types:

• salaries;
• piece payments;
• interest payments;
• non-monetary payments;
• remuneration;
• fees;
• surcharges and surcharges;
• prizes.

However, the accountant eliminates the following payments provided to:

• food;
• travel;
• training.

Do premiums turn on when calculating earnings for overtime work?

By the decision of the Supreme Court of the Russian Federation (No. GKPI07-516 dated 21.06.2007) it was decided not to include the prizes for overtime work when calculating the average earnings.

Solution of the Supreme Court of the Russian Federation of 21.06.2007 N GKPI07-516

Are non-working holidays taken into account?

Non-working and holidays are taken into account when paying for training leaves. These days are per SZ and payable.

Excluded periods

Excluded periods are periods for which earned money is not included in the calculation of the average earnings, that is, the time when it happens:

• salary salary;
• simple for the fault of the employer;
• provision of additional weekends for disabled care;
• exemption of the employee from working with salary.

If there were no salary

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

If during this period did not pay payments, the SZ is considered to be on the basis of any actual employee payments.

In the event that there are no one, the calculation occurs at a tariff rate or salary.

If the salary rises

If the source of earnings at the estimated period changed its value, increased, the accountant works according to the following scheme.

The salary indexing coefficient is calculated.

This value will depend on which period rates occurred:

• per estimated period (an increased tariff rate is divided into salary of each month of the RP);
• after the estimated period (SZ, calculated for the RP, increases);
• during the preservation of the average earnings (SZ increases from the beginning of the salary increases until the end of the SZ conservation period).

After the coefficient is found, the sum of the SZ increases on the value obtained.

Estimated period

The estimated period is a non-permanent value according to which the NW is considered.

However, the RP Resolution No. 922 establishes in the amount of 12 months preceding the beginning of the period while maintaining average earnings.

One calendar month is a period of 1 to 30 (31) numbers (in February - from 1 to 28 or 29).

Method of calculation on examples

We give a table with formulas for the most common situations.

Payment	Formula	RP
Middle earnings	SZ \u003d SDZ * D	1 year
An average daily earnings	SDZ \u003d FZP / PD	1 year
Vacation (fully spent RP)	SDZ \u003d FZP / 12/29.3	1 year
Vacation (not fully spent RP)	SDZ \u003d FZP / ((29.3 * PM) + nm))	1 year
Hospital	SDZ \u003d (FZP / 730) * Insurance experience (%)	2 years
Decrehny	SDZ \u003d (FZP / PD) * Insurance experience (100%)	2 years
Commander	SDZ \u003d FZP / PD	1 year
With abbreviation	SDZ \u003d FZP / PD	1 year

We give the calculation of the average wage to pay for the hospital sheet as an example.

The driver of the organization Borisov D. I. provided a hospital list indicating that he had 6 calendar days in November 2018. His insurance experience was at that time 10 years, therefore, the allowance is calculated from 100% of average earnings.

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

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

It turns out that: (300 000 + 280,000) / 730 \u003d 794,52 rubles per day. So, SDZ \u003d 794,52 rubles / day.

Now it remains to multiply the SPZ on the number of days by illness: 794.52 * 6 \u003d 4767,12 rub. This amount will be a hospital allowance for Borisova D. I.

Thus, the calculation of the average wage is a fairly individual process. However, the accountant always uses the main formulas that adapt to each calculated case.

kadriruM.ru.

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) / n,

- 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.

- n - the number of months that is 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 simple production nature, but due to the wrong load by 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.

- Zphenya - the total amount of accrued salary for all workers in January.

- ZPONO - the total amount of accrued salary for 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, then take the planned amount of the payment on the loan and add a minimum one living wage For 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.

www.syl.ru.

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 calculated middle day earningswhich is multiplied by the number of actually worked 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 rubles. 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 total amount of hospital benefit will depend on the employee's insurance experience. Read more about this in our article. Experience for hospital sheet in 2017 (nuances).

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 benefits for hospital sheet, downtime, strikes in which the worker 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.

rusjurist.ru.

To determine wages in accounting and in business document flows, special established rules. The need to determine the coefficients of the average earnings of the employee - requirements. This amount will be further applied in the design of a number of other settlement documents. These are the following cases:

• vacation calculation;
• if the employee did not use the entire period of vacation, then for the unused part it has the right to receive appropriate payment;
• calculations for a travel article;
• according to Articles 173-176 of the Labor Code of the Russian Federation, the payment belongs to the training of workers without visiting the place of work (see);
• when determining the output benefits;
• when removing the employee from the service with the fixation of the salary;
• if necessary, a short-term place of work;
• when calculating special cases, when the employee cannot fully fulfill labor duties;
• calculation of decrets, pensions, alimony;
• as a confirmation of income in the form of 2-NDFL.

In addition to the requirements of legislation, the employee is also entitled to demand at any time indicators and documentation on wage indicators for a certain period.

The necessary information for calculating the average monthly salary

The calculation of the average monthly salary is regulated. When calculating, the mode of operation is not accepted. Regardless of the schedule and the schedule of working time, the database takes actually accrued wage for the previous 12 months. From this settlement period, a number of time segments should be excluded:

• cases in which the employee retained the payment of labor;
• time spent on maternity leave;
• paid hospital;
• production cases in which the workflow was suspended due to the employer;
• periods of labor strikes, regardless of the participation of the employee in them;
• weekend to care for a child disabled person;
• periods of removal from service with full or partial salary preservation or without.

In addition, there are cases when there are no facts to accrual wages to employee during the estimated period. In this case, the base is accepted previous period. If there are no accruals, then as a basis for calculations should be taken by an employment contract.

The formula for calculating the average monthly salary

To determine the exact figures, it is necessary to find another value - the amount of average earnings of the employee per day. This coefficient is expressed in the form of an aggregate amount for the estimated period, divided by 12 months and multiplied by 29.3. When calculating, all premium, surcharges and other payments are accepted.

For example, an employee is accrued for the year 320,000 rubles. He worked for a year without separating other affairs.

The calculation looks like this:

320 000/12 x 29.3 \u003d 781 rubles. This amount will be used for further calculation.

The formula is such: S.M.Z \u003d S. D. Z X N,

where S.M.Z. - average salary for the month;

sD. - average salary per day;

N. - The days that should be paid on average salary indicators.

It should be borne in mind that the definition of the average size of the daytime earnings is different in each case. When calculating maternity leave and hospital, the coefficient will not be 12 months, and 730 days, as the current 2 years take for the calculation basis.

The calculation is as follows:

600 000/730 x 29.3 \u003d 24082 rubles.

Commands are determined according to the basic rule - based on the average day salary by multiplying the number of days taken from departure. In fact, it can be obtained so that the size of travel is an order of magnitude lower than the salary for the same period. In this case, the employee has the right to refer to the management for increasing their size.

Special items in the calculation of the average monthly salary

This calculation takes into account the period of their accrual. Over the base, 1 premium is accepted per month per 1 promotable indicator. Ultimately, premiums should be no more than 12. If they had a place to be in an episodic character - for the quarter or half of the year, then their actual size is taken into account. If the calculations are carried out for a short period, and the premiums are constant, then the part is taken into account equal for each month.

There are often cases of calculation when there are workers in the state, which during the accounting period wages rises. Then you should pay attention to the estimated period and apply the following rules:

• if the increase occurred in the estimated period, all payments preceding the increase are taken into account;
• in the case where the calculation is necessary after the estimated period, the increased indicators of the average earnings coefficients are applied;
• if the growth occurred during the fixation period of the averages, then only a part of the increase and until the end of the estimated period increases.

Also, citizens will often require data on average earnings for employment centers. In this case, the Government Decree No. 62 should be guided by the 2003th year, where the rules of calculations are indicated.

Almost each of us, hearing about the calculation of the average earnings, will think that there is nothing complicated in this procedure: add all salaries and divide them. Alas, in this matter is not so simple.

What does this calculation need

Before starting mathematical actions, it is necessary to designate, when we will need such calculations. The need to provide medium earnings data is provided for by law and implies an indication of such information in cases:

• calculation for vacation;
• calculation of the output benefit in cases of dismissal;
• accruals for idle time;
• payment of travel agents;
• when translating the face to work, which is paid in a smaller size, but while maintaining its average earnings from the previous position.

At the same time, it is not worth confused by the above concept with an average wage, which is established by the state. The main difference is that the option that we consider is individual, because it is calculated for each employee separately. If we talk about the national average salary, it is annually established by the authorities and is an average arithmetic between all incomes in the country. Basically, such an indicator is used by local and government agencies, not individuals.

What is taken into account when calculating

It is necessary to determine which payments must be taken into account. The current legislation provided for a number of revenues that are summed up when calculating such an earnings. These include:

• wages;
• premiums;
• surcharges;
• surcharge;
• compensation, which is paid due to the mode or working conditions;
• remuneration.

At the same time, each of the above income must be provided by the employment contract between the employee and the employer, legislative Base, territorial acts.

The amount of such accrual must correspond exclusively to that period on which the average salary is determined.

It is necessary to take into account that the calculation does not include income that have a social character - fees for illness, compensation costs for food and road, material aid. Also, it is impossible to attribute vacation funds to this list, maternity income, disability benefits.

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Calculation order

A rather important step is to define the period in which it is necessary to make calculation. Most often have to make such calculations per year, quarter (three months), month and day. According to the general rule provided for by law, the estimated year consists of 12 months, based on which the amount of earnings is calculated; Quarter - three specific months; Month - from 1 to 30, 31 or 28, 29, depending on how many calendar days in this month.

Next, based on the selected period, it is necessary to determine the number of days. These are extremely workers, and all weekends and festive are not taken into account. The easiest way to multiply the number of working weeks to 5 (number of working days) and take away all the holidays provided by the legislation as a non-working.

Read more about counting - on the following video:

Calculation per year

Annual salary calculation is the most popular. This is due to the fact that each employer uses the system of this kind when calculating the size of the leave. Regardless of whether the vacation worker took or not, the legislation provides for the payment of vacation funds. Therefore, it is necessary to know certain rules for calculating such amounts.

The size of the average annual salary depends on the income for such a year, on the number of months (in this case, they are 12) and on the number of days in each month. First of all, it is worth remembering that in each year the average number of days a month is established. In 2018, such an indicator is 29.3. To calculate the necessary data, we use the formula:

Szp \u003d zg / 12/2 29.3where

• SZP - the sum of the average wage.
• ZG - salary for the whole year. The ZG is calculated on the basis of all income, which was mentioned above (salary, premium, surcharge, etc.).
• 12 - Number of months in the required period.
• 29.3 - the average number of days in the month.

Example of the first

Employee Melon A. B. is given leave for a duration of 9 days and vacation funds are calculated. For this, there are such data: For the first 6 months of the last year, Melova A. B. wages were 32,000 rubles, in the next half of the year it was raised to 35,000 rubles. In addition, the employee received a prize: for December - 2,000 rubles, for April - 3,000 rubles and in September - 5,000 rubles.

To begin with, we calculate the ZG. In this case, we need to add three awards to the size of a salary for 12 months:

• (32,000 rubles * 6 months) + (35,000 rubles * 6 months) + 2 000 rubles + 3,000 rubles + 5 000 rubles \u003d 412,000 rubles.

• SPP \u003d 412,000 rubles / 12 months / 29.3 days \u003d 1,172 rubles per day.

Multiply the result obtained above on the number of days on vacation:

• 1 168 rubles for a day * 9 days \u003d 10 546 rubles.

So, Melon A. B. The employer must provide vacation funds in the amount of 10,546 rubles.

An example of the second

It is worth considering that there are situations where the employee did not work full year, that is, all 12 months, but it is necessary to calculate his vacation. To do this, it is worth using another formula:

SELL \u003d ZPP / (29.3 * K + K)where

• Seat - medium daily earnings.
• ZPP - salary for the working period.
• 29.3 - the average number of days per month.
• K - the number of full months that the face worked.
• k is a number for an incomplete month.

The last indicator is calculated by the formula:

k \u003d 29.3 / A * inWhere:

• A - calendar number of days of a certain month;
• B - the number of days that face worked in this month.

Worker Avalov K. D. worked at the enterprise from May 1, 2017 to February 10, 2018 and went on vacation. The size of his salary during this period was 50,000 rubles, in addition, he received two times the sum of 7,500 rubles each. We calculate what size should be its vacation funds.

• K \u003d February 2018 - May 2017 \u003d 9 months.

• k \u003d 29.3 days a month / 28 days * 10 days \u003d 10.5 days.

We will proceed to calculate income for a certain period:

• ZPP \u003d (50,000 rubles * 9 months) + (7 500 rubles * 2) \u003d 465 000 rubles.

Having all the necessary data, we substitute them in the formula:

• Sex \u003d 465,000 rubles / (29.3 days a month * 9 months + 10.5 days) \u003d 1,696 rubles per day.

Accordingly, for each day of vacation Avalov K. D. should receive 1,696 rubles.

Calculation for three months

Quite often there is a need to calculate the quarterly size of the average salary. In most cases, this is necessary for the payment of unemployment assistance. The calculation formula is as follows:

SZ \u003d RZ / KRDwhere

• RZ - salary size, taking into account all premiums, additional payments, allowances, etc.
• KRD - the number of business days for the period.

Example counting

Klyuev's worker A.S. calculates the salary for the quarter, the income in which was: 65,000 rubles in the first month, 55,000 rubles per second month and 58,000 rubles for the third month. The total number of working days for three months amounted to 60 days. So:

• SZ \u003d (65,000 rubles + 55,000 rubles + 58 000 rubles) / 60 days \u003d 2,966 rubles per day.

• 60 days / 3 months \u003d 20 working days per month.

• 2 966 rubles * 20 days per month \u003d 59,320 rubles. This is the average salary of Klyuev A. S.

Exactly, the size of the salary per month or income per day is calculated for the same principles. To calculate them, it is simply necessary not to implement the last actions shown in the formulas. It will be enough to stop after day earnings are found. If you need to calculate the monthly income - just multiply it by the number of working days.

Calculation when traveling

Certain issues arise when counting the average wage of the face when staying on a business trip. The calculation is quite simple. To do this, it is necessary to calculate the income of the employee in the last two months, to determine the profit in one day of such work and multiply it by the number of travel days.

Example counting

Aksenov V. A. In the last two months, a salary of 25,000 and a prize - 3,000 rubles. The number of working days for that period is 40. Calculate the amount of travel for 10 days.

Using an analogy of payroll counting for a quarter, we find day income:

• DD \u003d (25 000 rubles + 25 000 rubles + 3,000) / 40 days \u003d 1 325 rubles per day.

• 1 325 rubles per day * 10 days \u003d 13 250 rubles.

Calculation for hospital sheet

In order to calculate the size of wages when making a hospital manual, you need to use those common rulesReported earlier - to calculate the size of the daytime earnings and multiply it by the number of days of illness. But counting day profit, it is necessary to take into account the earnings over the past half of the year.

Example counting

Maslyanov's worker P. A. Pokol for 7 days. The monthly salary over the past six months amounted to 25,000 rubles per month. In addition, he received a premium in the amount of 5,000 rubles and 3,500 rubles. The total number of working days for six months was 115.

We know the daily earnings of Maslyanov P.:

• Dz \u003d (25 000 rubles * 6 months + 5 000 rubles + 3,500 rubles) / 115 days \u003d 1 378 rubles per day.

Multiply the number of hospital days for the amount of day income:

• 7 days * 1 378 rubles per day \u003d 9,646 rubles - the size of the hospital benefit.

In the case of hospital, you need to remember that the employer pays only the first three days. The rest of the amount will be paid from the funds of the Social Insurance Fund.

Regardless of the regime in which the employee performs his official duties, the definition of its average earnings will always be carried out, taking into account the volumes of virtually paid as wages, as well as exceeded shifts over the past 12 months. This calculation never includes all sorts of social payments, pensions or other types of benefits.

For calculations, exclusively salary and a bonus are used, determined by the individual regular schedule of each individual organization. As a result, the volume of earnings must be divided into 12, respectively, the number of months per year to determine the average monthly salary for the spent reporting period. In some cases, the definition of real income in one year is required.

To accurately determine the average earnings of a separate employee, it will be necessary to compare the staff schedule and collect all information about payments. For example, premium in some organizations are always charged exclusively after bothering the outcome of the work done for the year. Payments for such premium are often carried out only for the next year, but in determining the size of the average salary for the year, these data must be taken into account.

Often, new accounting staff are interested, whether it is necessary to include in the calculation of the average annual earnings. When determining the size of the required payments, the last 12 calendar months is taken into account. Only spent shifts are always taken into account. If for some month the employee was in the presidency, this period will never be taken into account.

The principle of determining the size of the holidays involves taking into account two main indicators: the duration of vacation in days, as well as the average day earnings for the expired reporting period. The number of days that the employee spent on vacation must be multiplied by its middle day income. As a result, you can get the amount that the employee will receive at least 3 days before the start of the vacation period. In situations where the day of the allowed payout falls on some holiday or day off, an employee can count on receiving money before.

Accounting staff requires strict compliance with the generally accepted rule "three days", even in situations where money to employees must be issued before the onset of the date. It is for this reason that in each organization it is customary to pre-make accurate, which can be regulated only under observance of well-specific rules.

To determine the amount of compensation, relying worker for the unused vacation period, you need to calculate the average earnings per day.

To calculate the calculation, it is necessary to divide the cumulative annual income by 12 working months, and then by 29.3. It happens that during the dismissal period, the employee was listed in the state of the organization for less than 12 months. In such a situation, in determining the estimated period, all working days should be taken into account, starting from the moment of the conclusion of the employment contract at the final day in a month, which discusses the performance of official duties.

What payments should be considered?

Social payments are also sought

One of the significant rules for determining the average earnings is the need to identify volumes, as well as the reimbursement of the costs necessary for the performance of official duties. Such payments are not recorded in the future when calculating the average earnings. All accountants should consider only funds related to paying for employment.

The full list of payments, which are taken into account when calculating the average annual earnings of full-time employees, is presented in paragraph 2 of provisions No. 922. All types of wages are related to this list, as well as financial remuneration and all kinds of fees received by some categories of full-time employees.

Individual explanations require examples of making a variety of premiums, bonuses and all sorts of allowances:

• The premium received after the calculations of the results of work in the last month;
• Premium, relying workers for the period that makes up more than a month;
• Premium, handed over to full-time employees based on the results of work performed in one year.

The legislation provides for all types of payments taken into account when determining the average earnings of employees for the year.

If the salary size changed throughout the year

If during the estimated period, the size of the monthly wage varies, the legislation provides such actions to optimize the calculation of the average annual earnings:

• When the standard monthly rate increases throughout one estimated period, the volume of payments that relying the employee to the changes are necessarily increasing by multiplying to a certain coefficient. Such a coefficient is determined by dividing the updated tariff rate to the previous one;
• When it grows after the completion of the estimated period, but until the day of receiving payments, the average income is determined taking into account the new rate;
• If the salary rises over the period in which payments are carried out with the average earnings, the volume moneyintended to issue an employee increases, starting from the day of increasing.

When determining all types of compensation, such days are excluded:

1. Part of the reporting period carried out;
2. Nebody to work due to the disease;
3. Working days, during which the outguings were taken;
4. Downtime;
5. Stay in unpaid vacation;
6. Time spent on strike.

The average earnings of the employee for the year without much difficulty is calculated independently or with the help of a conventional calculator. Often accounting staff are used to calculate special online calculatorswhere you can enter all data for operational computer processing.

In a situation where the employee relies with a piece of labor, the tariff rate, marked in the staffing and the specified, must multiply by the number of products manufactured. For information on the number of products manufactured by a separate employee, you can use previously executed acts of work performed or any other type of documentation in which the relevant data is fixed.

Determination of the average earnings of the employee for the year is necessary for the possibility of accrualing disability benefits, as well as for compensation travel expenses. Average income The staff members are always determined at the calculation of the actually spent hours and is largely due to the salary, premium, premium defined in the standard schedule.