Average salary calculation formula. Calculation for three months

Labor Code norms provide for cases in which an employee must make payments based on average earnings. Such payments, in particular, include redundancy benefits, vacation pay, including for unused vacation and so on. In this article we will tell you how payment is calculated based on average earnings, and consider examples of calculating the indicator in typical cases.

When is it necessary to make payments based on average earnings?

A complete list of situations in which an employee needs to make a payment based on average earnings is presented in the provisions of the Labor Code. In particular, you will need to calculate the average earnings to pay:

• vacation pay (including for unused vacation).
• salaries for the period of business trip. Read also the article: → “”.
• benefits upon dismissal due to staff reduction or liquidation of the organization.

The Labor Code also provides for other types of preservation of average earnings, for example, during the absence of an employee due to:

• downtime due to the fault of the enterprise;
• undergoing a medical examination;
• training in advanced training courses;
• participation in negotiations;
• donating blood (donation), etc.

In other words, if an employee was absent from work in one of the above cases, then you are obliged to pay him a salary for the days of absence, calculated based on average earnings.

Methodology for calculating average earnings

Let's say there was a case at your company in which you must calculate the average earnings to pay an employee. To determine this indicator, proceed according to the algorithm below:

Stage 1. Determine the period for calculating average earnings

This period is called the settlement period, and in general it is 12 months. For example, if an employee was absent from work due to a donation on 04/15/17, then the billing period in this case is 04/01/16 – 03/31/16. The Labor Code provides for certain cases when the billing period is 730 calendar days (2 years). This period should be taken into account for payments for pregnancy and child care up to 1.5 years.

Stage 2. Consider excluded periods

When determining the pay period, take into account the days the employee is absent, for example, due to:

• vacation at your own expense;
• illness according to the certificate of incapacity for work;
• caring for a disabled child;
• business trip;
• downtime.

These periods should be excluded from the calculation. Also excluded are days of maintaining average earnings (days of participation in judicial proceedings, forced absenteeism, etc.). WITH full list excluded days you can find in the Labor Code.

Stage 3. Determine the employee's income for the pay period.

If the billing period is a calendar year, then you will need to sum up the employee’s entire income for this period. In this case, income means all payments within the remuneration system, including bonuses, compensation, bonuses, allowances, etc.

To determine the types of payments taken into account when calculating average earnings, follow the Regulations on Remuneration adopted by the enterprise.

Stage 4. Calculate the employee's average daily earnings. To calculate, use one of the formulas below.

If an employee has worked all the days of the pay period, that is, he has no excluded days, then calculate the average earnings as follows:

SrDnZ = SrGodZ / 12 / 29.3,

• where Average daily earnings;
• SrGodZ – average earnings for the billing period (annual earnings);
• 29.3 is a fixed indicator of the average monthly number of calendar days.

If during the year an employee was sick, absent from work due to a medical examination, etc., then to calculate the indicator, use the formula:

AvgDnZ = AvgDnZ / (ColDn1 + ColDn2),

• where KolDn 1 is the number of calendar days in months that the employee worked in full;
• ColDn 2 – the number of calendar days in the month in which there is an excluded period.

Calculate days in “full” months (the employee was present at work all days) as follows:

ColDn1 = NumberMon * 29.3,

• where NumberMons is the number of months during the year that the employee worked in full.

Calculate the number of days with excluded periods as follows:

ColDn2 = 29.3 / (DnMons *DnPr),

• where DnMes – the total number of calendar days in a month with an excluded period;
• DnPr – the number of calendar days in a month minus the excluded period.

After you have calculated the average earnings, proceed to determining the payment amount. In this case, it all depends on the number of days for which the employee is entitled to payment.

If an employee underwent a medical examination and was absent from work for 1 day, then he is entitled to payment of average earnings for 1 day (average earnings indicator * 1 day).

We calculate average earnings

In order to understand in more detail the procedure for calculating the amount of payment based on average earnings, we will consider examples of typical situations.

The employee was on a business trip

Korpus JSC Housekeeping Department Specialist K.D. Spiridonov sent on a business trip to Astrakhan to conduct an inventory. The business trip period is 5 days (10 – 14.07.17), including days of departure and arrival. The billing period for Spiridonov is 07/01/16 – 06/30/17. During this period Spiridonov:

• underwent a medical examination for 1 day on 02/08/17;
• took out a vacation at his own expense for 3 days (05/20–22/17);
• was sick for 5 days (03 – 04/07/17);

Spiridonov’s salary did not change during the specified period (RUB 27,620/month). For the days he was on a business trip, the accountant of JSC Korpus calculated Spiridonov’s payment based on average earnings:

1. Spiridonov's average annual income was 331,440 rubles. (RUB 27,620 * 12 months).
2. Number of days in months that Spiridonov worked in full: 9 months. * 29.3 = 263.7.

• ColDn February 2017 = 29.3 / (28 *27) = 28.3;
• CalD March 2017 = 29.3 / (31 *28) = 26.5;

The total number of days in months with excluded periods is 79.2. Spiridonov's average daily earnings: 331,440 rubles. / (263.7 + 79.2) = 966.5 rub. At the end of July 2017, the accountant of Korpusa JSC paid Spiridonov:

• Salary calculated based on the number of days actually worked;
• Travel allowances, including compensation for travel and accommodation expenses;
• Average earnings for 5 days of business trip: 966.5 rub. * 5 = 4.832.5 rub.

An employee donated blood (donation)

Locksmith of Standard Plus LLC Kononenko V.R. was absent from work due to blood donation on the following days:

• 01.17 – 1 day;
• 02.17 – 1 day.

For the above-mentioned days, Kononenko is entitled to payment based on average earnings. Kononenko’s salary is 19,870 rubles. For January 2017, Kononenko was paid a bonus for fulfilling the plan - 3,120 rubles/month. To calculate the average earnings for Kononenko donation, the Standard Plus accountant determined the following billing periods:

• for payment for 01/19/17 – 01/01/16 – 12/31/16;
• for payment for 02/08/17 – 02/01/16 – 01/31/17.

Kononenko worked out each of these periods completely. Next, the Standard Plus accountant calculated the amount of annual income:

• for the period 01.01.16 – 31.12.16

RUR 19,870 * 12 = 238,440 rubles;

• for the period 02/01/16 – 01/31/17

RUR 19,870 * 12 months + 3,120 rub. = 241.560 rub.

Kononenko’s average daily earnings are calculated separately for each period:

• for payment for 01/19/17

RUR 238,440 / 12 / 29.3 = 678.2 rub.

• for payment for 02/08/17

RUR 244,680 / 12 / 29.3 = 687.1 rub.

These amounts were taken into account by the Standard Plus accountant when calculating Kononenko’s salary for January and February 2017.

The employee has taken leave

In November 2017, Platonov, an employee of Kontur JSC, formalized part of the annual leave– 10 days (07 – 16.11.16). The period for calculating vacation pay for Platonov is 01.11.15 – 31.10.16. Platonov’s salary is 17,330 rubles. From 06/01/16, Platonov was given an increase in the amount of 1,420 rubles/month.

In April 2016, Platonov took advanced training courses, and therefore was absent from work from April 11 to April 15, 2016 (5 days). The Kontur accountant calculated the amount of Platonov’s vacation pay as follows:

• Platonov’s total income for the period:

RUR 17,330 * 12 months + 1,420 rub. * 5 months = 215.060 rub.

• Number of days in months that Platonov worked in full:

11 months * 29.3 = 322.3.

• Number of days in months with excluded periods:

CalD April 2017 = 29.3 / (30 * 25) = 24.4;

• Platonov’s average daily earnings:

RUR 215,060 / (322.3 + 24.4) = 623.9 rub.

• Amount of Platonov's vacation pay to be paid:

623.9 rub. * 5 days = 3,119.5 rubles.

Payments upon dismissal of an employee

04/10/17, employee of Farmer Plus LLC Karatov was dismissed due to staff reduction. In connection with his dismissal, Karatov is entitled to the following payments:

• Severance pay;
• Payment for the period of employment;
• Compensation for unused vacation (12 days).

During the billing period 04/01/16 – 03/31/17, Karatov worked 241 days (including excluded periods). Karatov’s salary for the billing period is 18,340 rubles/month. The Farmer Plus accountant determined the average salary for Karatov:

• Total income for the year:

RUR 18,340 * 12 months = 220.080 rub.

• Average daily earnings:

RUR 220,080 / 241 days = 913.2 rubles.

On the day of dismissal, 04/10/17, Karatov was paid:

• vacation pay for days of unused vacation (12 days):

913.2 rub. * 12 days = 10,958.4 rubles.

• severance pay for the 1st month after dismissal (04/11/17 – 05/10/17, 19 working days):

913.2 rub. * 19 days = 17,350.8 rubles.

05/22/17 Karatov got a job. During the 2nd month after dismissal (05/11/17 – 06/10/17), Karatov was paid benefits for 7 days (from 05/11/17 until the date of employment on 05/22/17):

Main mistakes when calculating payments based on average earnings

Let's look at the most common mistakes made by accountants when making payments based on average earnings.

Mistake #1. Payments until employment.

An employee of JSC “Marshal” Karpov was dismissed on January 16, 2017 due to the liquidation of the enterprise. 03.13.17 Karpov got a new job. For the period of employment, Karpov was paid benefits for the 1st month (01/17/17 – 02/16/17). The benefit was calculated on the basis of average earnings (531 rubles/day), based on the number of working days in the period (01/17/17 – 02/16/17, 23 working days).

Due to the fact that Karpov got a job on 03/13/17, he was not paid any benefits for the 2nd month of employment (02/17/17 – 03/16/17). In this case, the management of Marshal violated labor laws. For the 2nd month from the date of dismissal, Karpov must be paid benefits until employment (02/17/17 – 03/12/17, 15 working days):

531 rub. * 15 days = 7.965 rub.

Mistake #2. Taking into account annual bonuses when calculating average earnings.

An employee of Saturn JSC Kapustin was on a business trip from January 11 to January 13, 2017 (3 days). During this period, Kapustin retains his average earnings. Kapustin’s salary in the billing period (01/01/16 – 12/31/16) amounted to 17,320 rubles/month. 01/09/17 Kapustin was awarded a bonus based on performance results in 2016 - 10,540 rubles. Since the bonus was accrued after the expiration of the billing period, the Saturn accountant did not take this amount into account when calculating average earnings.

The indicator was calculated based on the salary:

RUR 17,320 * 29.3 = 591.1 rub.

For the period of the business trip, Kapustin was accrued the average salary for 3 days:

591.1 rub. * 3 days = 1.773.3 rub.

Despite the fact that Kapustin’s bonus was accrued outside the pay period, it had to be taken into account when determining average earnings. According to the law, annual bonuses are taken into account in the calculation regardless of the date of accrual. The Saturn accountant had to determine Kapustin’s average earnings as follows:

• Income for the billing period:

RUR 17,320 * 12 months + 10.540 rub. = 218.380 rub.

• Average daily earnings

RUR 218,380 / 12 months / 29.3 = 621.1 rub.

During the business trip, Kapustin’s average earnings were:

621.1 rub. * 3 days = 1.863.3 rub.

Mistake #3. Payments to pregnant women.

A pregnant employee of JSC Chemical Plant No. 4, Streltsova, applied for a transfer to a less hazardous job. Streltsova made a statement based on a medical report. Since there is no such vacancy at the enterprise, Streltsova’s transfer was refused.

The management of Chemical Plant No. 4 violated the Labor Code in part labor rights Streltsova. Since the management of the enterprise cannot transfer Streltsova to another position due to the lack of vacancies, the employee had to be removed from harmful work. Until a corresponding vacancy appears, Streltsova must be paid benefits based on average earnings (from the moment of removal from work until the day she returns to work).

Rubric “Question and answer”

Question No. 1. When calculating vacation pay for Molotov, the accountant of Shield LLC made a calculation error. In this regard, Molotov’s vacation pay was paid in larger size(overpayment 213 rub.). How can Shield return overpaid funds?

In this case, the refund of funds by the management of Shield can only be carried out with the consent of Molotov. To do this, you can ask the employee to write an application to deduct the amount from the salary. Molotov can also return the money to the enterprise’s cash desk.

Question No. 2. For Magnit LLC employee Sverdlov, hourly recording of working hours has been established. 01/16/17 Sverdlov was on a business trip. How can a Magnit accountant calculate Sverdlov’s average earnings for the period of his business trip?

Magnit's accountant needs to determine Sverdlov's average hourly earnings. To do this, use the formula:

WedHour = Zar/KolHour,

• where Average Hour is average hourly earnings;
• Salary – the total amount of income for hours worked in the billing period;
• Number of Hours – the number of hours worked in the billing period.

After determining Sverdlov’s average hourly earnings, the resulting amount should be multiplied by 24 hours (1 day of Sverdlov’s business trip).

Question No. 3. Kulikov is entitled to maintain the average salary for donation (1 day, 03/21/17). The billing period for Kulikov is 03/01/16 – 02/28/17. Kulikov’s salary in the billing period is 14,550 rubles. From 03/01/17 Kulikov’s salary was increased by 2,540 rubles. Should the Status accountant take into account the salary increase when calculating the average salary per donation?

Yes, in this case, the Status accountant needs to determine the salary increase coefficient (divide the new salary by the amount of the salary before the increase). The resulting coefficient should be used when recalculating the average earnings for 1 day of donation. This rule applies if the salary was increased at the end of the billing period, but until the average earnings were maintained (donation, business trip, vacation, etc.).

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An employee for any of the organizations has every right demand an explanation of its calculation 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:

1. In the event that an employee goes on paid leave, guided by Labor Code, sum Money should be determined on the basis of average wages.
2. If an employee is suspended from performing direct production duties while maintaining wages (representing the interests of the enterprise in negotiations).
3. When carrying out a transfer operation from the main position due to downtime, as well as liquidation of the consequences of a disaster.
4. If an employee terminates employment contract, then the settlement benefit is paid.
5. If, as a result of an accident or accident at the enterprise, disability benefits are paid.
6. In case of dismissal, money is paid for unpaid paid leave.
7. In case of downtime due to the fault of the employer.
8. 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 management, copies of the employment contract, and a list of data on the accrual of wages and salaries.

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 taking 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 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 exception is settlement period.

In the event that an employee has not worked a single day for any reason out of 12 month period or, if he was on 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 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:

1. The payments that were paid to the employee during the full calendar year are summed up.
2. The results obtained are related to 12 months.
3. 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:

1. The total amount of money received as payments is determined.
2. The number of full months that the employee worked is multiplied by 29.3.
3. The result obtained is summed with the number of days that the employee worked in partial working months.
4. 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:

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

With cumulative accounting

In some organizations, the management of the enterprise introduces for its 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 an 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:

1. If the bonus is paid every month, then no more than 1 bonus for each indicator is taken into account.
2. If one-time premiums are taken into account, the calculation is based on the actual indicator in relation to the size of the bet.
3. 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:

1. If indexation is carried out in the current reporting period, then recalculation is made for the previous one.
2. If the increase occurred before the billing period, it is automatically included in the SMS.
3. 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.

During daily work When remunerating employees, an accountant or a person performing his functions often has to face the need to calculate average earnings, because based on this basic value many payments are calculated. At first glance, everything is simple: the legislation defines a simple calculation procedure, which is a formula of two values. However, when starting his first calculation, a beginner will immediately understand that each specific practical situation requires knowledge of many nuances in determining the calculation period, the amount of payments to be taken into account and the calculation procedure itself.

In what cases does it become necessary to calculate average earnings?

The labor law defines a significant number of payments, the calculation of which is based on the average income of the employee. The law does not contain a general list of them - instructions regarding the size and characteristics of each payment are available in the article establishing it. In practice, the following Labor Code norms are most often applied:

1. Art. 114 - determines the payment of days of labor leave in the form of average earnings.
2. Art. 126–127 - give the employee the right to compensation for unused but earned days of labor leave in the event of termination of employment with the employer or at the request of the employee in part exceeding the mandatory annual 28 days.
3. Art. 167 - establishes the procedure for paying for employee business trips, taking into account the average salary.
4. Art. 173 - obliges the employer to provide leave, paid according to average earnings, to certain categories of citizens combining work and education.
5. Art. 178 - determines the circle of persons who, upon termination of an employment contract, are entitled to accrual of severance pay, calculated on the basis of average income.
6. Art. 182 - gives the employee the right to receive his average salary for his previous position when transferred to a lower paid one for medical reasons.
7. Art. 183 - guarantees employees payment for the period of temporary disability, which is also calculated on the basis of average income.
8. Art. 185 - establishes payment “on average” for the time an employee undergoes a mandatory medical examination.
9. Art. 186 - defines guarantees for donors in the form of days of blood sampling and recovery time paid in the amount of the average salary.
10. Art. 187 - refers to periods of training of a citizen in order to improve qualifications (at the initiative of the employer) to the time for which payment should be calculated based on the average salary.

Less commonly used are rules on payment for the time spent by workers participating in collective bargaining, meetings of the labor dispute body, downtime or transfer due to emergency circumstances, the period of non-compliance by an employee with labor standards due to the fault of the employer, a period of forced absence, etc.

How to calculate average salary: formula and examples

The Labor Code norm dedicated to calculating average earnings (Article 139) provides for the principles for calculating this fundamental value:

• uniformity in calculating its size;
• accounting of all payments related to wages;
• calculation depending on the time actually worked by the person during the 12 full calendar months preceding the calculation;
• a special algorithm for calculating the average salary when calculating vacation pay or compensation for days off due rest;
• the possibility for the employer to establish in local regulatory legal acts a different method of calculation (in terms of the duration of the billing period) than that provided for by law, if this does not make the situation less advantageous from the position of employees;
• assignment of powers to develop calculation rules to the competence of the Government of the Russian Federation.

As part of the implementation of the requirements of Art. 139 of the Labor Code, the Government developed a Regulation on the specifics of calculating the average salary (approved by Resolution No. 922 of December 24, 2007). As of 2016, this provision is in effect as amended on October 15, 2014

According to clause 4 of the Regulations, two values ​​are used to calculate average income - actual time worked and accrued earnings. In turn, each of them has features of calculus.

How to set a billing period

The time period for calculating average income, regardless of the type of payment for which it will be used to calculate (except for payment for a period of temporary disability), is 12 calendar months. In this case, only full months are taken into account. Eg:

• to calculate the amount of severance pay upon termination of employment on August 27, 2016, you will need to calculate the average salary of a citizen from August 2015 to July 2016 inclusive;
• to calculate the amount of vacation pay, if the vacation begins on September 5, 2016, you will need to calculate the average salary of the employee from September 2015 to August 2016 inclusive.

Features of calculating temporary disability benefits are determined by specially developed Regulations (approved by Government Decree No. 375 of June 15, 2007 latest edition 2013). For this type of payment, the average income for a two-year billing period is used. At the same time, the procedure for calculating this amount for paying for regular sick leave and sick leave for pregnancy and childbirth differs:

• in the first case, the number of working days in the period is taken to be 730;
• in the second, the period of absence from work on the grounds determined by Regulation No. 375 is excluded from the period.

After determining the calculation period, periods of absence from work are necessarily excluded from it:

• paid based on average income (with the exception of time intended for feeding the child);
• with full, partial payment for working hours or without payment on the grounds established by law.

Thus, days of confirmed disability, labor and social leave, and absence from work for other reasons are subtracted from the time taken into account when calculating average income. However, it is important to remember that for payment of vacation pay and compensation for vacation not taken, the period is calculated in calendar days, in the remaining cases - in working days.

The legislator defines the average number of calendar days in a month as 29.3. Calculation formula for a partially worked month (used for calculation in calendar days):

29.3 days/number of days in a calendar month x number of calendar days worked in a month.

Example 1. Leading specialist of the automation department of Sigma OJSC E.V. Borisov will be dismissed on August 29, 2016 with payment of severance pay in the amount of average income for 1 month (based on staff reduction). The calculation period for calculating the benefit amount is from August 2015 to July 2016 inclusive. During this time, E.V. Borisov was on sick leave once (from May 16 to May 20, 2016 - 5 working days, 5 calendar days) and on vacation once (from July 4 to July 15, 2016 - 10 working days, 12 calendar days).

To calculate severance pay, the number of days worked in the working period will be: 246 days (total workers for the period) - 5 days - 10 days = 231 days.

To calculate vacation pay: (10 months (fully worked) x 29.3 days) + (29.3 days/31 days of May x 26 calendar days worked) + (29.3 days/31 days of July x 19 calendar days worked) = 293 + 24.57 + 17.95 = 335.52 days.

The amount of time worked in the billing period for employees with summarized recording of working time is in all cases calculated in working hours (all payments are calculated based on average hourly earnings).

In practice, special situations are possible in determining the billing period; methods for resolving them are directly outlined in Resolution No. 922:

• if vacation is calculated in working days, the number of days included in the calculation is calculated based on the 6-day working week, and not in calendar days, as provided by the general rule;
• if during the period taken into account the citizen had no income or all days were excluded from the period according to the law, the previous 12-month period is taken into account;
• if the person did not work at all before the month in which the calculation is made, the average salary is calculated for the current month;
• if there was also no earnings in the current month, a certain amount is taken into account labor agreement monthly salary.

Example 2. 1st category specialist of the planning department of OJSC ABC, E.T. Belyasova should be dismissed on August 19, 2016 with payment of severance pay in the amount of average income for 1 month (due to the termination of the enterprise). Since August 3, 2015 E.T. Belyasova is on social leave to care for her child until he reaches the age of three; from April 1, 2015 to August 2, 2015, she was on maternity leave. Both specified periods are excluded from the billing period. Since the employee worked for two years before going on sick leave, the period from April 2014 to March 2015 should be taken into account.

What payments need to be taken into account

An important rule for calculating average earnings should be the exclusion from the taken into account payments of those that are of a social nature and reimburse those incurred by the person in connection with labor activity expenses and some incentive payments. In other words, only payments related to wages are subject to accounting.

The full list of payments that make up the calculation is contained in clause 2 of Regulation No. 922 - this includes all types of wages (time-based, piece-rate, calculated as a percentage of revenue, received in kind, etc.), as well as monetary remuneration and fees paid individual categories working.

Cases where various types of premiums, allowances, and bonuses are included in the calculation (hereinafter referred to as bonuses) require special explanation:

1. The bonus paid based on the results of work for the month is taken into account in the amount of no more than one payment for each reason.
2. A bonus due to an employee for a period of more than a month is taken into account in the part attributable to the calculation period, and no more than in the amount of one payment for each basis monthly.
3. The bonus paid based on the results of work for the year is taken into account in proportion to the part of the billing period falling within the period for which it was paid (that is, 1/12 for each month included in the billing period).

Example. Leading specialist E.V. Borisov for the calculation period from August 2015 to July 2016 (see example from the previous section) received income in the amount of 340,000 rubles. Of them:

• 6,000 rub. - paid sick leave in May 2016;
• 11,000 rub. - payment for vacation days in July 2016;
• 30,000 is the “thirteenth” salary for 2015.

Calculation of the amount of payments that are included in the calculation of average earnings:

340,000 rub. - 6,000 rub. - 11,000 rub. - (30,000 rubles/12 months x 5 months of 2015 (falling within the billing period)) = 310,500 rubles.

Formula for calculating average earnings

Having calculated the amount of time worked and accrued earnings, taken into account in accordance with the law, you can proceed directly to calculating average income. First, you need to calculate the average daily earnings (for workers with summarized working hours - average hourly) - the formula is contained in paragraphs. 9–10, 13 Regulations No. 922:

• Average daily earnings = earnings accrued for the calculation period/amount of time worked in days (working or calendar).
• Average hourly earnings = earnings accrued for the billing period/amount of time worked in hours.

• to pay for 10 calendar days of vacation, a citizen’s average daily earnings should be multiplied by 10;
• To pay severance pay in the amount of average monthly earnings, the average daily earnings should be multiplied by the number of working days falling on the full calendar month following the day of termination of employment.

Example 1. Calculation of average daily income for payment of severance pay to leading specialist E.V. Borisov (see examples from previous sections for source data):

RUB 310,500 /231 working days = 1,344 rubles.

Calculation of average daily income for payment of compensation for unpaid vacation:

RUB 310,500 /335.52 calendar days = 925 rub.

Severance pay in the amount of average monthly income for E.V. Borisova will be calculated based on the number of working days in September 2016 - 22 days:

RUR 1,344 x 22 days = 29,568 rub.

For 2 days of earned but not used vacation, E.V. Borisov is entitled to compensation:

925 rub. x 2 = 1,850 rub.

Example 2. The director of the private enterprise “Okna-plus” I. A. Semashkevich should be dismissed on August 29, 2016 due to a change in the owner of the enterprise and, accordingly, the payment of three months’ average earnings. The estimated period of the average salary for I. A. Semashkevich is from August 2015 to July 2016. During this time he was not on sick leave or in labor leave- worked 246 working days (according to the production calendar for 2015–16). The amount of payments related to the wage system for the same period amounted to 550,000 rubles.

Calculation of average daily earnings:

550,000 rub./246 days = 2,235 rub.

Calculation of compensation payment:

RUR 2,235 x 64 working days (according to the production calendar for the period from September to November 2016 inclusive) = 143,140 rub.

How to calculate the average salary if it changed during the billing period

In the event that during the billing period or after its expiration, the organization raised rates on payments taken into account in the calculation, the legislator has provided several rules aimed at improving the employee’s situation:

1. If the rate has increased during the billing period, the amount of payments attributable to its part before the changes must be increased by multiplying by a special coefficient. This coefficient is calculated by dividing the new tariff rate by the old one.
2. If the rate increased after the end of the billing period, but before the moment of calculation, the average earnings are calculated based on its new size.
3. If the rate has increased during the period paid on the basis of average earnings, the amount of average earnings increases from the date of the increase.

Help: how to format it correctly + examples

A certificate of average salary is drawn up in free form.

Example of a calculation certificate

The employment service may require filling out a special form of certificate of average earnings if a former employee applied for unemployment benefits. The calculation procedure in this situation is regulated by Resolution of the Ministry of Labor No. 62 of August 12, 2003 (from general order it differs in the calculation period, which is 3 months).

Sample certificate for the employment center

The legislation establishes a uniform procedure for calculating average earnings for all situations. There are some differences only in the definition of the billing period and the number of days worked to pay for sick leave and vacation days, respectively. All the subtleties of calculation in special situations are reflected in the Regulations on the procedure for calculating average earnings, approved by the Government of the Russian Federation.

The average monthly salary (average earnings) can be paid to employees in cases provided for by the Labor Code of the Russian Federation. How to correctly calculate the average monthly salary? What are the nuances of such a calculation? In what situations are salaries paid based on average monthly earnings? What payments and periods should and should not be taken into account when calculating? Let's look at the answers to these and other questions in the material below.

In what cases is an employee entitled to an average monthly salary?

The list of situations when payments to an employee are calculated based on the calculation of the average amount of earnings is determined by the Labor Code of the Russian Federation. Among the most common and most often encountered situations in the activities of an ordinary organization that require the calculation of average earnings include:

• payment of vacation pay (Article 114 of the Labor Code of the Russian Federation);
• issuance of compensation for unused vacation - upon dismissal or for part of the vacation over 28 calendar days (Articles 126, 127 of the Labor Code of the Russian Federation);
• employee going on a business trip (Article 167 of the Labor Code of the Russian Federation);
• payment to employees for periods of training while away from work (Articles 173-176, 187 of the Labor Code of the Russian Federation);
• payment of severance pay (Article 178 of the Labor Code of the Russian Federation).

In addition, based on the average monthly salary, the following categories of employees are calculated:

How to calculate average monthly earnings: general procedure

The general and uniform procedure for calculating average earnings for all these cases is enshrined in Art. 139 Labor Code of the Russian Federation. The main rule: in any mode of work, the average salary is calculated based on the earnings actually accrued to the employee and the time actually worked by him for the 12 calendar months that have elapsed before the period in which the calculation of the average monthly salary is required. These 12 months are called the billing period.

The calculation procedure is spelled out in more detail in the regulation “On the specifics of the procedure for calculating the average salary,” which was approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. We will tell you in more detail about how to calculate the average monthly salary. The latest changes to this document were made in 2016, so you need to focus on it when calculating average earnings in 2018-2019.

For information on how to calculate the average number, read the article “How to calculate the average number of employees?” .

Calculation of average earnings: formula

Calculation of average earnings for certain payments is always done based on average daily earnings.

The general formula for calculating average earnings can be presented as follows:

SmZ = SdZ × N,

SMZ - average monthly salary;

SDZ - average daily earnings;

N is the number of days to be paid according to average earnings.

For more information on how to calculate average daily earnings in different situations, read the following articles:

• “Average daily earnings for calculating vacation pay” ;
• “Calculation of average earnings for a business trip” .

Features of calculating average daily earnings

The main feature of calculating average earnings per day is that different rules its calculation:

• for payment of vacation pay and compensation for unused vacations;

• all other cases.

Calculation of average earnings (except for vacation situations):

SDZ = salary for the billing period / days actually worked in the billing period.

The billing period is 12 months (Article 139 of the Labor Code of the Russian Federation). If the employee worked for less than 12 months, then the calculation period is equal to the actual period of work.

When paying for vacations, including unused ones, which are provided in calendar days:

SDZ = salary for the billing period / 12 / 29.3.

If some months out of 12 were not fully worked out or there were periods that need to be excluded from the calculation (we will talk about them below), the average daily earnings are calculated as follows:

SDZ = salary / (29.3 × full calendar months + worked, calendar days in partial calendar months).

The number of calendar days in incomplete calendar months is determined as follows:

29.3 / number of calendar days in months × calendar days worked.

Example

Let’s say the employee was sick from October 19 to October 30, 2018. Then the number of days in partially worked October: 29.3 / 31 (calendar days of October)× 12 (calendar days worked for the period from October 1 to October 18) = 11 days.

Let’s assume that for 12 months from November 2017 to October 2018, the employee was credited with 494,600 rubles. He worked all the remaining 11 billing months in full. Then the average daily earnings in November is:

494 600 / (29,3 × 11 + 11) = 1,483.95 rub.

If vacation is provided in working days, the calculation of average earnings for vacation pay is calculated as follows:

SDZ = salary / per number of working days according to the calendar of a 6-day working week.

Payments that are taken into account when calculating average earnings

The calculation of average earnings takes into account all payments provided for by the organization’s remuneration system, including:

• wages - time-based, piece-rate, as a percentage of revenue, paid in cash or in kind;
• various incentive bonuses and additional payments, as well as all payments for working conditions - read more about them;
• bonuses and other similar rewards;
• other payments applied by the employer (clause 2 of regulation No. 922).

At the same time, the calculation of average earnings does not include social payments, such as financial assistance, payment for food, travel, utilities, etc.

Periods excluded from the calculation period

We have already said that the billing period is 12 calendar months preceding the period in which average earnings are calculated. However, individual periods, as well as the amounts accrued for them, are excluded in the calculation. These are the periods when:

• the employee retained his average earnings (only breaks for feeding the child are not excluded);
• the employee was paid sick leave or maternity benefits;
• the employee did not work due to downtime for which the employer was to blame, or for reasons beyond the control of the employer and employee;
• the employee did not participate in the strike, but did not work because of it;
• the employee was given days off to care for a disabled child;
• in other cases, the employee was released from work with full or partial retention of wages or without it (clause 5 of Regulation No. 922).

Situations when there was no salary in the billing period

If the employee’s salary was not accrued during the billing period, the calculation of average earnings is based on the salary accrued for the previous 12 months. In the case where the employee does not have a salary (time worked) before the start of the billing period, but has one in the month of calculation, the average earnings are determined by the amounts accrued for this month. If there is no salary in the month of calculation, the average salary is calculated based on the assigned tariff rate or salary.

Find out more about unpaid leave in the material “Leave without pay under the Labor Code of the Russian Federation (nuances)”.

Special rules for accounting for bonuses

When calculating the average monthly salary, different bonuses are taken into account differently, depending on the period for which they were accrued (clause 15 of Regulation No. 922).

When paying monthly bonuses, the calculation includes no more than 1 bonus per month for each bonus indicator, for example, 1 bonus for the number of attracted clients and 1 bonus for sales volume. As a result, no more than 12 bonuses of each type can be taken into account during the billing period.

If bonuses are accrued for a period of more than a month, but less than the calculation period, for example, for a quarter or half a year, they are taken into account in the amount actually accrued for each indicator. And if the duration of the period for which they are accrued exceeds the duration of the billing period - in the amount of the monthly part for each month of the billing period.

Annual bonuses and one-time remuneration for length of service (work experience) are taken into account in full, regardless of the time of their accrual.

In a billing period that is not fully worked, bonuses are taken into account in proportion to the time worked. Bonuses accrued for actual time worked are taken into account in full.

Cases when wages increased

An increase in wages in an organization also affects the average monthly salary of an employee. It is important in what period the salary growth occurs:

• If the increase occurs during the billing period, all payments for the time preceding the increase are indexed. The indexation coefficient is calculated by dividing the new tariff rate, salary, etc. by the tariff rates, salaries that were in effect in each of the 12 billing months.
• If the salary increases after the billing period, but before the occurrence of the event for which the average earnings need to be calculated, the average earnings itself increases. The correction factor here is the ratio of the new wage to the previous one.
• If the increase is carried out already during the period of maintaining average earnings, only part of it increases from the date of the increase until the end of this period. The indexing coefficient is calculated in the same way as in the second case.

Rules for calculating average earnings for payment of benefits

In conclusion, we would like to draw the reader’s attention to the following. The concept of average earnings is used not only labor legislation, but also legislation on social security. Thus, sick leave, maternity and child benefits are paid based on average earnings. However, this earnings are considered differently - in the manner established by the law “On compulsory social insurance in case of temporary disability and in connection with maternity” dated December 29, 2006 No. 255-FZ.

Read more about calculating average earnings for social benefits in the following articles on our website:

• for sick leave - ;
• for child care benefits - ;
• for maternity payments - .

To pay unemployment benefits, the average earnings for the employment center are calculated. The calculation is carried out in accordance with the resolution of the Ministry of Labor of the Russian Federation “On approval of the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of professional training, retraining and advanced training in the direction of the employment service authorities” dated August 12, 2003 No. 62.

Results

The rules for calculating average earnings (average monthly wages), described by us above, apply exclusively to the cases listed at the beginning of the article, including when calculating average earnings when an employee is laid off to pay him severance pay, and social benefits and unemployment benefits do not apply .

You can find out more about social payments in our section