How to calculate the average salary. How to correctly calculate average daily earnings in various situations

Average earnings are retained by the employee in certain cases provided for by the Labor Code of the Russian Federation. How to calculate the average salary? We'll talk about this in our consultation.

Payment according to average earnings

Cases when an employee is paid average earnings during the time that he actually did not work are varied. These include, in particular:

The case of maintaining average earnings	Base
Annual paid leave	Art. 114 Labor Code of the Russian Federation
Business trip	Art. 167 Labor Code of the Russian Federation
Compulsory medical examination time	Art. 185 Labor Code of the Russian Federation
Donation of blood and its components	Art. 186 Labor Code of the Russian Federation
Exemption from work when participating in collective negotiations, preparing a draft collective agreement, agreement	Art. 39 Labor Code of the Russian Federation
Suspension of work due to delay in payment of wages for a period of more than 15 calendar days	Art. 142 Labor Code of the Russian Federation
Downtime due to the employer's fault	Art. 157 Labor Code of the Russian Federation
Termination employment contract in connection with the liquidation of the organization or reduction	Art. 178 Labor Code of the Russian Federation

Average salary calculation

To calculate the average wages All types of payments provided for by the remuneration system must be taken into account, regardless of their sources (Part 2 of Article 139 of the Labor Code of the Russian Federation). The procedure for calculating wages itself was approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

There are 3 ways to calculate average wages:

for calculating vacation pay when vacation is provided in calendar days;
for calculating vacation pay if vacation is in working days. For example, persons who have entered into an employment contract for a period of up to 2 months are paid vacation pay at the rate of 2 working days per month of work;
in other cases.

Vacation pay in calendar days

For vacation pay in calendar days, the average earnings are calculated as follows:

SDZ - average daily earnings;

PM - the number of full calendar months;

ND - the number of calendar days in incomplete calendar months.

In this case, the number of calendar days in incomplete calendar months is calculated as follows:

KM1..-..KMn - number of calendar days of the nth month;

KR1…-…KRn - the number of calendar days falling within the time worked in the nth month.

Vacation pay in working days

Other cases of maintaining the average wage

In other cases (business trip, downtime or while undergoing a medical examination), the average daily earnings are calculated as follows:

In all cases of calculating the average salary, accruals and days preceding the month in which the employee’s average earnings are maintained are taken. For example, to calculate vacation pay for vacation granted from October 10 to October 23, 2016, the calculation period from October 1, 2015 to September 30, 2016 inclusive is used.

This period is a collective agreement, local normative act employer can be changed to another, the main thing is that the average salary calculated on the basis of the new procedure established by the employer is not less than that calculated according to the general rules.

More details about the rules for calculating average earnings can be found in Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating average wages.”

An employee for any of the organizations has every right demand an explanation for the calculation of his wages. The accountant is obliged to provide a complete and detailed answer to this question. In practice, the most common cases of computational requirements are defined as follows:

In the event that an employee goes on paid leave, guided by Labor Code, sum cash should be determined on the basis of average wages.
In case of removal of an employee from performing direct production duties while maintaining wages (representing the interests of the enterprise in negotiations).
When carrying out a transfer operation from the main position due to downtime, as well as liquidation of the consequences of a disaster.
If an employee terminates an employment contract, a settlement benefit is paid.
If, as a result of an accident or accident at the enterprise, disability benefits are paid.
In case of dismissal, money is paid for unpaid paid leave.
In case of downtime due to the fault of the employer.
Service allowances (travel allowances).

Also taken into account all circumstances, when an employee is legally entitled to cash payments and compensations, which are calculated using average wages. By definition, the supporting documents required by the employee may include orders from the management team, copies of the employment contract and a list of data on the accrual of wages.

Basic formulas and calculation examples

To calculate the FFP, accountants use simplest formula determination of the arithmetic mean. Formula:

SWP = Sum. Salary per year / 12 months.

Example 1. An employee of the Avtovoz enterprise worked the reporting period (year) without going on sick leave or absences. The employee currently wishes to take annual paid leave. His salary for the year was 150,000 rubles. Thus, we determine the average monthly earnings:

SMZ = 150,000 / 12 months. = 12500 rub.

Example 2. An employee of an enterprise wrote an application for the provision annual leave from August 3 to August 15, 2017. Employee's salary for 2016-2017. has not changed and is 27,000 rubles. From April 11 to April 19, the employee was on sick leave, and the payment amounted to 23,000 rubles. It is required to calculate the average monthly earnings and the amount of vacation pay.

29.3 / 30 (number of days in April) * 21 (number of days actually worked) = 21 days

FFP = (27,000 * 11 months + 23,000) / (29.3 * 11 months + 21 days) = 932 rubles.

Vacation pay = 932 rub. * 13 days vacation = 12,116 rub.

The procedure for calculating wages, which is established and approved by the Resolutions of the Ministry of Finance, has exceptions. One of the exceptions is settlement period.

In the event that an employee did not work a single day for any reason out of a 12 month period or if he was in maternity leave, then wage calculations will be based on the period preceding this event.

Another exception is employee's earnings. That is, if for certain reasons the employee was not paid wages for 24 months, or the employee was absent from the workplace during this period, then the calculation of the average monthly earnings is determined by the amount of the tariff rate or the net salary of a certain employee, taking into account his position, qualifications and rank .

When calculating a salary taking into account vacation pay, calculations are made an order of magnitude lower, that is, they are determined within calendar days, and therefore, the accrual of funds is for the actual day worked.

The calculation method is determined in next order:

The payments that were paid to the employee during the full calendar year are summed up.
The results obtained are related to 12 months.
The answer received in the previous operation is divided by a coefficient of 29.3, since this amount was adopted at the legislative level for ease of calculation and implies an average calculation of days for the year worked.

Based on the final result obtained, the amount is determined average monthly salary. If an employee has not fully worked for 12 months for the reasons stated above, then the calculation is carried out as follows:

The total amount of money received as payments is determined.
The number of full months that the employee worked is multiplied by 29.3.
The result obtained is summed with the number of days that the employee worked in partial working months.
The amount of funds as payments is divided by the resulting total.

When calculating earnings taking into account sick leave, you should calculate the amount of money for the actual day worked and multiply by the number of days that the employee was sick. Therefore, when calculating profit for the day, it is necessary to base the payments for the previous six months.

Payment of benefits

In connection with the resolution of the Ministry of Labor of the Russian Federation No. 62, the procedure for calculating unemployment benefits and paying scholarships for increasing the qualification level or retraining is determined. Cases that determine the calculation of the average monthly salary.

An enterprise is obliged to pay average earnings in the event of unemployment or temporary disability of an employee during the period when the employee is involved in public works, and to pay a stipend during the period of vocational training and retraining.

The amount of money paid as benefits includes the following: sources:

Tariff rate for hours worked
Salary according to the piecework category.
If income is calculated as a percentage of products sold.
Cashless payments to employees.
Remuneration for employees involved in government positions.
Fees for employees who participate in cultural and mass information activities.
Teachers receive a bonus for hours worked in excess of the educational load.
The difference between salaries if the employee finds himself in a lower paid position than the previous one.
Allowed allowances and surcharges to the established tariff rate.

With cumulative accounting

In some organizations management team enterprises introduce for their employees flexible work schedule, which means determining earnings not by the length of the working day, but by the total amount of hours worked for the calculated reporting period.

Therefore, with summarized accounting, it is not the daily calculation of the amount of funds that is calculated, but the hourly one. With this calculation, the total payment for the period is divided by the amount of hours actually worked by the employee. To calculate the average monthly earnings, the total is multiplied by the hours that the employee worked according to the schedule.

Indexation and liquidation

Upon liquidation of an organization, the employee is obliged to receive severance pay , in addition to this, he receives an average monthly salary, as well as accrual in case of unused vacation.

The amount of severance pay is calculated from the average earnings for the last 2 months. If an employee has worked for less than 2 months, then the average earnings are taken for the period preceding it.

In the case where there was no salary accrual for the year, the severance pay is determined in the amount of the tariff rate. During indexation and liquidation, the amount of funds is regulated by legislative projects of the Ministry of Labor, the Labor Code of the Russian Federation, as well as Government resolutions.

Accounting for payments

When an employee demands a determination of average monthly earnings, all categories of payments must be taken into account, regardless of the source of their calculation, as well as the terms of the employment contract, in which the employer provides for its own categories of payments.

All payments are included in the calculation of the employee’s average salary, since taxes are calculated from them when calculated. Payments include both monthly, one-time and annual remunerations and bonuses.

Bonuses and salary increases

Each bonus is calculated differently:

If the bonus is paid every month, then no more than 1 bonus for each indicator is taken into account.
If one-time premiums are taken into account, the calculation is based on the actual indicator in relation to the size of the bet.
Annual bonuses are fully taken into account.

In case of incomplete working period, the bonus is determined in proportion to production.

When the salary increases, important feature is the exact period in which the increase occurred:

If indexation is carried out in the current reporting period, then recalculation is made for the previous one.
If the increase occurred before the billing period, it is automatically included in the SMS.
If the rate increases in the current period, the calculation begins from the indexation date until the end of the reporting year.

This video shows the calculation of wages from the reverse.

06Feb

Hello! In this article we will talk about the algorithm for calculating the average salary.

Today you will learn:

What is meant by average salary?
In what situations is it necessary to calculate the FFP;
Which payments are accepted for calculating the FFP and which are not;
How is the FFP calculated per month and per day?

In what situations is it necessary to calculate the average salary?

Average salary for calculating sick leave

When calculating sickness benefits, it is necessary to sum up the income for the two years preceding the onset of the illness, then divide by 730 or 731 days (the number of days for these two years). The average daily earnings obtained from this calculation are multiplied by the number of sick days and we obtain the amount of payment for the period of illness.

Calculation of average daily earnings for accrual of vacation pay

When calculating vacation compensation, we must use the following formula:

SDZ= FZP(12 months)/RP/29.3;

SDZ – average daily earnings;
FZP - actual accrued wages for the 12 months preceding the accrual of vacation pay;
RP – billing period, number of months worked for this year;
29.3 – average number of days in a month.

The billing period is usually twelve months; it is used when calculating travel allowances, study leave, and annual paid leave. But in case of dismissal, it may be less than 12, that is, the employee has not fully worked the conditional working year.

For example, an employee was hired on March 11, 2005. The period for calculating annual leave is considered to be 12 months (from March 11, 2015 to March 10, 2016). If the employee quits on February 2, 2016, then the pay period will be considered 10 months (from March 11, 2015 to January 10, 2016)

Example of vacation pay calculation:

Employee Ivanov I.I. went on vacation by order from February 15, 2017. Before the vacation, Ivanov I.I. I didn’t get sick, I didn’t go on a business trip, I didn’t take vacation at my own expense. His salary for 12 months amounted to 45,600 rubles.

We calculate the average daily earnings: 45,600 rubles/351.6 days. = 129.69 rub.

The amount of payment for vacation will be: 129.69 rubles * 28 days. = 3631.32 rub.

351.6 days – this is the average number of days for 12 months. (29.3*12).

Upon dismissal of an employee, the accountant is obliged to issue 2-NDFL. With their help, the accountant at his next place of work will be able to calculate the FFP.

Conclusion

SZP is economic indicator, which reflects the ratio of the real income received by the employee to the real time he worked.

In all cases when its calculation is required, the accountant must remember that the size of the FPA cannot be lower than that established in the Russian Federation.

By general rule average earnings are calculated as follows (clause 9 of the Rules, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Rules)):

Billing period are 12 calendar months preceding the period during which the employee retains average salary(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 according to the BiR;
downtime due to the fault of the employer or for reasons beyond the control of the employer and employee.

You will find a complete list of excluded periods in clause 5 of the Rules.

To the base for calculating average earnings payments provided for by the remuneration system of a specific employer are included (clause 2 of the Rules). In this case, there is no need to include in the database (clauses 3, 5 of the Rules):

payments social nature;
payments for excluded periods;
other payments not related to wages (for example, financial assistance, payment of food costs, etc.).

In addition, you need to keep in mind that when calculating average earnings, bonuses are taken into account in a special manner (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 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 during the billing period and before it began.

Then the average earnings are calculated based on the salary accrued for the days actually worked by the employee in the month in which the incident occurred, which is associated with the retention of the employee’s average earnings:

Option 3. There were no payments for the billing period, before it began and before the occurrence of the event in connection with which the employee retains his 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 increased the wages of all employees or all employees structural unit, then the calculation of average earnings will depend on exactly when the increase occurred (clause 16 of the Rules).

Situation 1. Salary is increased in the billing period.

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

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

Situation 2. The salary is increased after the billing period, but before the event, upon the occurrence of which the employee retains his average earnings.

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

Situation 3. Salary is increased while the employee maintains average earnings.

In this case, it is necessary to increase only 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.