Calculation of average salaries in the region. What mistakes are made when calculating average earnings?

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

When do you need to calculate the average salary?

The Labor Code of the Russian Federation provides for dozens of cases when it is necessary to determine the average salary of an employee. The most common of them in practice are:

• payment of disability benefits (sick leave);
• sending an employee on a business trip;
• an employee going on vacation (primary, educational, etc.);
• employees undergoing 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 workers in this process, etc.

In all these cases, when calculating payments, the employee’s average monthly salary is taken as the basis. 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). How to calculate the average monthly salary is indicated in the regulations, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

Formula for calculating the average monthly salary for the year

So, how is the average salary calculated according to regulation No. 922:

1. When calculating the SWP, all payments made in favor of the employee according to the remuneration system used at the enterprise are taken into account.

   These include:

   • salary (salary, piecework, percentage of revenue, commission for work performed, non-monetary);
   • creative workers' fees;
   • allowances and surcharges;
   • payments for special conditions work (harmfulness, etc.);
   • bonuses and rewards, etc.
2. Material assistance, travel and training, i.e. social payments not related to wages, are not taken into account when calculating the wages.
3. The calculation of the salary is made from the actual salary and actually worked time for 1 calendar year, regardless of the operating mode.
4. When summing up working time, periods of sick leave, maternity leave, downtime, etc. are excluded.
5. If actual work time and earnings are not available in the billing period, then information for the previous billing period is taken.

Formula for calculating the monthly average wages 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 and multiplied by the number of days actually worked. See below for more details.

IMPORTANT! The amount of payments taken into account includes only one bonus for one indicator. 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 wages throughout the organization, depending on when this happened, an increase factor is applied:

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

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

The letter of the Ministry of Labor of Russia dated May 12, 2016 No. 14-1/B-447 explains that the application of the coefficient does not depend on the position held 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 average daily wages for vacation pay: example

Average daily earnings (ADW), except in cases of working less than a full month, are 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 counted in working days, then vacation pay is accrued based on the SDZ established according to the formula (clause 11 of Regulation No. 922):

SDZ = Σ payments / Σ working days according to the calendar,

where workers are 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, SDZ is calculated as follows:

SDZ = Σ all payments / Σ f. d.,

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

Example

The billing period is 06/01/2016-06/01/2017, i.e. 248 days. During the specified time, Ivanov I.I. earned 550,000 rubles, did not go on sick leave, etc.

We calculate SDZ: 550,000 / 248 = 2,217.74 rubles. This amount is multiplied by the number of days spent on a business trip, then per diem, travel allowance, etc. are added to it.

If Ivanov I.I. goes on vacation, then vacation pay is calculated as follows. 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 sick leave

1. The billing period is 2 last year up to the year when the insured event occurred (illness, child care, etc.).
2. If there was no earnings during the billing period, then when determining the amount of benefits, they are based on the minimum wage established on the day the insured event occurred.
3. In all cases, SDZ is used.

The formula for determining SDZ is specified in paragraph 15 (1) of Regulation No. 375:

SDZ = Σ of all payments / 730,

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

The Government of the Russian Federation annually sets limits on all payments for the year. And since when an insured event occurs in 2017, data from 2015-2016 will be taken for 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 exceeds 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 and scholarships

Calculation of average wages when determining the amount of unemployment benefits and scholarships received by students educational institutions, received there in the direction of the employment service, occurs in accordance with the procedure approved. Resolution of the Ministry of Labor of the Russian Federation dated August 12, 2003 No. 62:

1. The calculation of average earnings takes into account payments received by the employee from the 1st to the 1st of the 3 months preceding the month of dismissal.
2. If there was no earnings during 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 for the calculation period is available, then the days and salary received in the month of dismissal are taken into account.
4. The average earnings for cases of calculating unemployment benefits or scholarships is only the SDZ, calculated by the formula:

   SDZ = Σ salary / Number of days actually worked.

5. Any type of specific employment contract salaries: 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. When calculating the average salary, sick leave benefits, downtime, strikes in which the employee did not participate, but because of it he could not perform his duties, etc. are not taken into account.

How is the average salary calculated by the tax authorities?

The average salary for 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-3-06/333@, the risk for the taxpayer is:

• SWP 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”, failure of the taxpayer to formalize labor relations.

The question of how the average salary is calculated is not faced by the tax authorities, because according to the same clause 5 of Appendix 2 to Order No. MM-3-06/333@, information about the wages is taken from Rosstat (from the official website or published by it publications) or internal statistical service.

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

SZP = FOT / SSCHR / 12,

where: payroll is the wage fund;

SSHR is the average number of employees for the year.

In practice, the calculation of the average daily salary is relevant. To calculate sick pay, vacation pay, and disability benefits, the SDZ is determined different ways. An example of calculating the average monthly salary is a situation where an enterprise generates statistical reporting.

The size of this indicator must be known, especially when it comes to classic work for hire. After all, it is not only a generally accepted guideline in terms of an employee’s solvency, demonstrating his status and level of income, but may also be required in documentary form in some ordinary situations. Therefore, the average monthly salary is calculated in large quantities situations requiring documentary confirmation.

According to current legislation, there are several situations in which this indicator is calculated; they will be discussed within the framework of this material:

• when an employee is sent on paid leave, in accordance with the labor code;
• removal of a specialist from performing basic duties while maintaining his salary;
• in case of temporary transfer to another place of work in order to eliminate the consequences of certain situations;
• in case of issuance of severance pay related to termination of contractual relations;
• in the course of paying benefits in connection with temporary or permanent inability to work;
• in a situation with dismissal and payment of money for unused vacation;
• if downtime is paid due to the fault of the employer;
• when going on business trips;
• in the presence of other situations that form the employee’s right to receive compensation payments.

An employee may be the initiator in terms of requesting this data, so calculating the average salary is mandatory. It is carried out in accordance with the norms and requirements of the legislative order, therefore it takes into account certain number factors.

Features of settlement activities

Often, in order to provide the employee with certain data, the employer undertakes to carry out appropriate calculations that comply with the law, and then carry out compensation payments. Sometimes employers behave dishonestly and are cunning by not paying employees bonuses and other remunerations or financial assistance. The Labor Code of the Russian Federation clearly stipulates the rules in accordance with which the average monthly wage is calculated. It involves taking into account the actual amount of wages accrued for the last annual period and the actual days worked.

Example of calculating average monthly salary

The payment conditions are as follows: the employee worked the entire last annual period, he never missed work or went on sick leave. Now he wants to retire (on vacation). In this situation, payment based on average earnings will be made as follows:

Average salary = Payments made per year / 12

But for the purpose of calculation, it is not taken average for a monthly period, and the average daily earnings. To do this, the average monthly income must be divided by the number of days that are available in a monthly period - 29.3.

Carrying out settlement actions

Step #1

At this stage, the full summation of payments that the employee received throughout the entire calculation period is carried out. They include the following indicators:

• directly the amount of wages, excluding bonuses with regional coefficients;
• bonuses and other amounts of remuneration that the employer managed to pay to employees;
• if other payments related to the action were made labor legislation or a contract, they are necessarily taken into account in the formula.

Step #2

At this stage, the average monthly salary is determined by determining the billing period. As noted earlier, the length of a month depends on its calendar length, but there are time periods that are not relevant to this calculation:

• employee absence from work while maintaining average pay;
• period of incapacity;
• a specialist’s right to additional working days, which presupposes the preservation of earnings.

It is not difficult to understand why these particular periods do not take part in settlement activities. This is due to the fact that payments for them are based on the average amount of earnings, so their repeated use for calculations contributes to the final erosion of the dimensional characteristics of wages.

Step #3

At this stage, all actions are performed quite simply: the amounts received at previous stages are divided by the duration of the billing period determined in the previous step. This is how the average salary is calculated in 2017. Examples show that all actions are carried out quite easily and simply.

Are there any exceptions

There are a few exceptions to this calculation procedure. The first of these is the settlement period. If over the past 12 months the employee has not worked a single day due to illness or maternity leave. In this case, the calculation is carried out based on the period that precedes it. The second exception relates directly to earnings, in particular if the employee has not received a salary for the last 2 years and has not worked all this time. The average monthly salary (calculation) formula assumes as a basis a net salary or a tariff schedule.

You can find out more about how to calculate vacation pay from the company’s accountant, but sometimes, without having special education, it’s quite difficult to figure out what the specialist is talking about. Our material is designed to help employees estimate how much they will receive in a given case if there are deviations from the standard salary calculation and earnings are calculated according to the average. These rules apply not only to vacation pay, but also, for example, to business trips.

Payroll calculation for vacation

To receive vacation pay settlement transactions differ in their characteristics. Here it is necessary to descend to the lower level and calculate the daily average size. In this case, the average salary is calculated using a long-established algorithm.

1. All payments received by the employee for the last annual period according to the calendar are added up.
2. The amount obtained at this step is divided into 12 months, which are available in one calendar year.
3. The result obtained as a result is subsequently divided into 29.3 days, meaning the number of days in one month of work, it is established by law.

The amount received for last stage, allows for final calculation. If some periods have not been worked out, another method of carrying out settlement actions is assumed.

1. The sum of all payments made, multiplied by the number of days, is calculated.
2. To the result you should add the amount calendar days, which were not fully developed.
3. Next, the payment amount is divided by the number that was formed during the addition.

If dismissal occurs as compensation for leave that was not used by the employee, the simplest formula is used.

Summarized accounting

The question often arises of how to calculate the average salary in the case of summarized accounting. In some situations, employers apply flexible schedule conditions, which require the mandatory determination of not the daily duration of work, but total number hours worked during the calculation period. If you need to calculate average earnings, you have to calculate hourly income. In this situation, payments are divided by the number of hours worked. It is important to take into account the number of hours worked according to the schedule. These are not all recommendations on how to calculate the average monthly salary.

What payments are taken into account?

Calculation of average wages requires mandatory accounting of not only wages, but also additional payments:

• monthly remuneration;
• remuneration for time exceeding 1 month;
• annual remuneration (13th salary);
• other annual payments based on length of service.

So, we have reviewed basic information about the features of the procedure for calculating average wages. It must be taken into account, since it implies a set of information that influences the value of the final indicator. Proper calculations will allow you to avoid numerous documentation difficulties. Professional approach guarantees fast execution calculations of any complexity.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Almost each of us, having heard about calculating average earnings, will think that there is nothing complicated in this procedure: let’s add all the salaries and divide by their number. Alas, this issue is not so simple.

Why is this calculation needed?

Before you start mathematical operations, it is worth indicating exactly when we will need such calculations. The need to provide data on average earnings is provided for by law and involves providing such information in the following cases:

• vacation calculations;
• calculation of severance pay in cases of dismissal;
• accruals for downtime;
• payment of travel expenses;
• when transferring a person to a job that pays less, but maintaining his average earnings from his previous position.

However, one should not confuse the above concept with the average wages, which is established by the state. The main difference is that the option that we are considering is individual, because it is calculated for each employee separately. If we talk about the national average salary, then it is set annually by the authorities and is the arithmetic average of all incomes in the country. This indicator is mainly used by local and government agencies, and not by individuals.

What is taken into account when calculating

It is necessary to determine which payments need to be taken into account. Current legislation provided for a number of incomes that are summed up when calculating such earnings. These include:

• wages;
• bonuses;
• additional payments;
• allowances;
• compensation that is paid in connection with the regime or working conditions;
• rewards.

Moreover, each of the above income must be provided for in the employment contract between employee and employer, legislative framework, territorial acts.

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

It is worth considering that the calculation does not include income of a social nature - sick pay, compensation for food and travel expenses, material aid. Also, vacation funds, maternity income, and disability benefits cannot be included in this list.

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Calculation procedure

Enough important step is to determine the period for which the calculation must be made. Most often you have to do such calculations for the year, quarter (three months), month and day. According to the general rule provided for by law, the billing period of the 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 there are in such a month.

Next, based on the selected period, you need to decide on the number of days. These include exclusively workers, and all weekends and holidays are not taken into account. The easiest way is to multiply the number of working weeks by 5 (the number of working days) and subtract all holidays provided by law as non-working.

Learn more about counting in the following video:

Calculation for a year

Annual salary calculation is the most popular. This is due to the fact that every employer uses a system of this kind when calculating the amount of vacation pay. Regardless of whether the employee took vacation or not, the law provides for the payment of vacation funds. Therefore it is necessary to know certain rules calculations of 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 there 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 per month is established. In 2018, this figure is 29.3. To calculate the necessary data, we use the formula:

SZP = ZG / 12 / 29.3, Where

• SWP – the amount of average wage.
• ZG – Salary for the whole year. The salary is calculated based on all income mentioned above (salary, bonuses, allowances, etc.).
• 12 – number of months in the required period.
• 29.3 is the average number of days in a month.

Example one

Employee Melov A.B. is given a vacation of 9 days and vacation funds are calculated. For this, there is the following data: for the first 6 months of last year, A.B. Melov’s salary was 32,000 rubles, in the next half of the year it was raised to 35,000 rubles. In addition, the employee received bonuses: for December - 2,000 rubles, for April - 3,000 rubles and for September - 5,000 rubles.

First, let's calculate the GR. In this case, we need to add three bonuses to the salary for 12 months:

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

• FFP = 412,000 rubles / 12 months / 29.3 days = 1,172 rubles per day.

Let's multiply the result obtained above by the number of days on vacation:

• 1,168 rubles per day * 9 days = 10,546 rubles.

This means that the employer must provide A.B. Melov with vacation funds in the amount of 10,546 rubles.

Example two

It is worth considering that situations are possible when the employee did not work full year, that is, all 12 months, but it is necessary to calculate his vacation pay. To do this, you should use another formula:

SEZ = ZPP / (29.3 * K + k), Where

• SEZ – average daily earnings.
• WFP – wages for the working period.
• 29.3 – average number of days per month.
• K – the number of full months that the person has worked.
• k – number for an incomplete month.

The last indicator is calculated using the formula:

k = 29.3 / A * B, Where:

• A – calendar number of days of a certain month;
• B – the number of days that the person worked in such a month.

Employee Avalov K.D. worked at the enterprise from May 1, 2017 to February 10, 2018 and went on vacation. His salary during this period was 50,000 rubles, in addition, he received bonuses of 7,500 rubles each twice. Let's calculate how much his vacation funds should be.

• K = February 2018 – May 2017 = 9 months.

• k = 29.3 days per month / 28 days * 10 days = 10.5 days.

Let's start calculating income for a certain period:

• RFP = (50,000 rubles * 9 months) + (7,500 rubles * 2) = 465,000 rubles.

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

• SEZ = 465,000 rubles / (29.3 days per month * 9 months + 10.5 days) = 1,696 rubles per day.

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

Calculation for three months

Quite often there is a need to calculate the quarterly average salary. In most cases, this is necessary to pay unemployment benefits. The calculation formula is as follows:

SZ = RZ / KRD, Where

• RZ – salary amount taking into account all bonuses, additional payments, allowances, etc.
• KRD – number of working days for a given period.

Counting example

Employee A. S. Klyuev calculates his salary for the quarter, the income in which was: 65,000 rubles in the first month, 55,000 rubles in the second month and 58,000 rubles in the third month. Total working days for three months amounted to 60 days. Means:

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

• 60 days / 3 months = 20 working days per month.

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

Exactly the same principles are used to calculate the monthly salary or daily income. To calculate them, it is simply necessary not to carry out the last steps shown in the formulas. It will be enough to stop after the day's earnings have been found. If you need to calculate monthly income in this way, simply multiply it by the number of working days.

Calculation for a business trip

Certain questions arise when calculating the average salary of a person while on a business trip. The calculation is quite simple. To do this, you need to calculate the employee’s income for two last month, determine the profit for one day of such work and multiply it by the number of business trips.

Counting example

Aksenov V.A. had a salary of 25,000 and a bonus of 3,000 rubles in the last two months. The number of working days for that period is 40. Let’s calculate the amount of travel allowance for 10 days.

Using the analogy of calculating wages for a quarter, we find the daily income:

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

• 1,325 rubles per day * 10 days = 13,250 rubles.

Calculation for sick leave

In order to calculate the amount of wages when applying for sick leave benefits, you need to use those general rules, which were mentioned earlier - calculate the amount of daily earnings and multiply it by the number of days of illness. But when calculating daily profit, it is necessary to take into account earnings for the last six months.

Counting example

Employee P. A. Maslyanov was ill for 7 days. The monthly salary for the last six months was 25,000 rubles per month. In addition, he twice received bonuses in the amount of 5,000 rubles and 3,500 rubles. The total number of working days for six months was 115.

Let's find out the daily earnings of Maslyanov P. A.:

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

Multiply the number of sick days by the amount of daily income:

• 7 days * 1,378 rubles per day = 9,646 rubles – the amount of sick leave benefits.

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

Knowing how to calculate the average salary for an enterprise, an accountant not only helps to avoid negative contacts with the tax office, but also improves business efficiency. The average salary for the company as a whole is used for various purposes. It should not be confused with similar indicators, especially with earnings for individual employees.

When is a calculation needed?

Sometimes management is faced with the task of calculating average earnings for the entire company. This indicator is used, for example, in economic calculations and in the preparation of statistical reporting. It is often required by tax authorities to verify the accuracy of payments of remuneration for personnel and withholding income taxes. Simply put, tax authorities monitor whether there are earnings “in an envelope” and whether there is “double” accounting in the organization.

The tax authorities usually come to the attention of companies in which this indicator is below the average level in the region for the industry, type of economic activity, or beyond the threshold limits of the subsistence level. It is important for the accounting department to know in advance whether the company falls under the suspicion of the regulatory authority. To do this, she independently calculates the average salary for the organization, using a formula that is used by tax inspectorates.

Calculation of average wages for an enterprise: formula

Tax authorities calculate this indicator using the simplest formula, specified in the letter of the Federal Tax Service No. AS-4-2/12722 of 2013:

ZPsp = FOT / (SSCH * V), Where

• ZPsp– average salary for the enterprise as a whole, in rubles/person;
• Payroll– wage fund, in rubles;
• SSC– average number of personnel of the company, in people;
• IN– time period taken into account (year), in months.

There is nothing complicated in the calculation. The company has all the necessary information. Therefore, it is not difficult for an accountant to determine the average salary for a company and compare the resulting value with the average statistical indicators for the region.

What payments are accepted in the calculation?

To calculate the average salary for a company, it is necessary to operate with all types of remunerations paid by the employer to its staff. These payments include:

• frame part;
• piecework remuneration;
• interest payments;
• remuneration in kind;
• premium;
• fees and other remuneration.

What is not included in the calculations

When making calculations, funds provided to employees for extra education, travel and food. Certain periods are also excluded from the calculation if:

• the specialist is exempt from performing labor responsibilities with preservation of earnings;
• downtime occurs at the initiative of the company administration;
• the employee is given additional days off, for example, to care for a disabled person.

How to calculate the average salary for an organization for a year: example

It will help to understand the calculation procedure correctly clear example. Initial data:

• the total salary of all company personnel (155 people) for the year amounted to 28 million rubles (payroll);
• 12 – number of months taken into account.

The average salary for the organization is: 28,000,000 / (155 * 12) = 15,053.7 (RUB/person).

How does it differ from the average employee’s earnings?

In many cases, accounting departments calculate the average earnings for each employee. This indicator should not be confused with the average salary of all full-time specialists for the company as a whole. The average earnings of an individual worker are calculated in the case of:

• going on main leave;
• need for compensation for vacation days, not used during the year;
• payment of severance pay upon dismissal, etc.

An effective calculation can be made using the average daily earnings for a certain time, multiplied by the number of days worked by the employee. The formula is as follows:

ZPs = ZPsd * Df, Where

• ZPs- average salary specific specialist, rub.;
• ZPsd– average daily salary of an employee, rub.;
• Df– the number of days actually worked by the specialist.

After working for a full month

The average daily earnings are calculated by summing the actual accrued amounts and dividing the total by 12 months and 29.3 days (the weighted average number of days per month for 2017, established by the state). The formula looks like:

ZPsd = ZP / 12 * 29.3, where

• Salary– the amount of total wages paid in fact, rub.

• Salary = 275,600 rubles
• ZPsd = 275,600 / (12 * 29.3) = 783.8 (rub.).

In case of incomplete development

If an employee works for an incomplete month, the calculation is made by dividing the paid salary by 29.3, multiplying the resulting value by the number of full months of work and the number of days in the month that turned out to be incomplete. The formula for calculating is as follows:

ZPsd = ZP / 29.3 * Vn * Dvn, Where

• Vn– the number of partial months in the period;
• Dvn– the number of days in a month not fully worked.

• Salary = 318,400 rub.
• Vn = 2 months.
• Dvn = 11.
• ZPsd = 318,400 / 29.3 * 2 * 11 = 493.4 (rub.).

Attention! To pay benefits for vacations, the Regulations define the specifics of calculations for employees for whom wages are calculated according to non-standard rules. For example, for staff working part-time.

So, to calculate the average salary for an organization, you should not take into account the yearly labor activity By part-time, periods of leave in connection with caring for a young child, absences from sick leave, etc. The calculation is quite simple and requires information only about the total size of the payroll and the average number of staff of the company. If you receive a notification from the Federal Tax Service with a suspicion of understatement of wages at the enterprise, within 10 working days you can submit an explanation to the inspectorate, indicating the presence of such objective factors that influenced the level of average income of personnel (Federal Tax Service letter No. AS-4-2/12722 from 2013).

Regardless of the mode in which the employee performs his official duties, the determination of the size of his average earnings will always be carried out taking into account the volumes actually paid as wages, as well as shifts worked over the past 12 months. This calculation never includes all kinds of social benefits, pensions or other types of benefits.

For calculations, only salaries and bonuses are used, determined by the individual staffing schedule of each individual organization. As a result, the amount of earnings must be divided by 12, according to the number of months in the year, to determine the average monthly salary for the reporting period worked. In some cases, it is necessary to determine real income for one year.

For precise definition average earnings individual employee, you will need to compare the staffing table and collect all information on payments. For example, bonuses in some organizations are always awarded exclusively after summing up the results of the work done for the year. Payments of such bonuses are often made only for next year, however, in determining the average salary for the year, these data must be taken into account.

Often new accounting employees are interested in whether it is necessary to include in the calculation of average annual earnings. When determining the amount of due payments, the last 12 calendar months are taken into account. Only shifts worked are always taken into account. If an employee was on statutory leave for a month, this period will never be taken into account.

The principle of determining the amount of vacation pay involves taking into account two main indicators: the duration of vacation in days, as well as the average daily earnings for the past reporting period. The number of days an employee spent on vacation must be multiplied by his average daily 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 when the day due payment falls on a holiday or day off, the employee can count on receiving the money earlier.

Accounting employees are required to strictly adhere to the generally accepted “three days” rule, even in situations where money must be given to employees before the due date. It is for this reason that it is customary in every organization to pre-compile an accurate one, which can only be regulated if clearly defined rules are observed.

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

To do the calculation, you need to divide your total annual income by 12 working months and then by 29.3. It happens that during the period of dismissal the employee was on the staff of the organization for less than 12 months. In such a situation, when determining the billing period, all working days must be taken into account, starting from the moment of conclusion labor contract until the last day of the month in which the performance of official duties was terminated.

What payments should you consider?

Social benefits are also calculated

One of meaningful rules determining average earnings is the need to identify the volumes, as well as reimbursement of expenses necessary to perform official duties. Such payments are not subsequently taken into account when calculating average earnings. All accountants should only account for cash related to employee compensation.

A complete list of payments that are taken into account when calculating the average annual earnings of full-time employees is presented in paragraph 2 of Regulation No. 922. This list includes all types of wages, as well as financial remuneration and all kinds of fees received by certain categories of full-time employees.

Examples of taking into account various bonuses, bonuses and all kinds of allowances require individual explanation:

• Bonus received after calculating the results of work for the last month;
• Bonuses due to employees for a period of more than a month;
• Bonuses awarded to full-time employees based on the results of work performed over 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 has changed throughout the year

If the monthly salary changes during the billing period, the legislation provides for the following actions to optimize the calculation of average annual earnings:

• When the standard monthly rate increases during one pay period, the amount of payments due to the employee before the change is necessarily increased by multiplying by a certain factor. This coefficient is determined by dividing the updated tariff rate by the previous one;
• When it increases after the end of the billing period, but before the day of receipt of payments, the average income is determined taking into account the new rate;
• If wages increase during the period in which payments are made taking into account average earnings, the amount Money, intended for issuance to the employee, increases starting from the day of promotion.

When determining all types of compensation, the following days are excluded:

1. The part of the reporting period spent;
2. Absence from work due to illness;
3. Working days during which time off was taken;
4. Downtime;
5. Staying on unpaid leave;
6. Time spent on strikes.

An employee’s average annual earnings can be easily calculated independently or using a regular calculator. Often, accounting employees use special online calculators, where you can enter all the data for online computer processing.

In a situation where an employee is entitled to piecework wages, the tariff rate indicated in staffing table and the indicated must be multiplied by the number of manufactured products. To obtain information on the quantity of products produced by an individual employee, you can use previously issued certificates of work performed or some other type of documentation that records the relevant data.

Determining the amount of an employee’s average earnings for the year is necessary for the possibility of calculating disability benefits, as well as for compensating for travel expenses. The average income of full-time employees is always determined based on hours actually worked and is largely determined by salary, allowances, and bonuses defined in the staffing table.