What type of transport does it take? Brief description of the main types of transport

To calculate the wide variety of payments due to an employee, it is necessary to first determine his average salary. This happens mainly in situations where remuneration cannot be carried out according to the usual rules. The calculation of the average salary is carried out in accordance with the procedure established at the legislative level. And we will try to figure out how this indicator is determined.

We will talk about what is hidden behind the term “average salary”, in what cases it is necessary to calculate it and by what formula such calculation is carried out. In addition, for clarity, we have prepared an example of determining this indicator for calculating the amount of vacation pay.

The average salary is...

The concept of “average salary” means an indicator of the amount of remuneration calculated on average for a particular period of work. Depending on the purpose for which it is necessary to calculate the average salary, it can be determined for a month (the so-called average monthly salary), quarter, year or other period. However, when calculations are made to accrue certain payments to an employee, the base value is the average daily earnings.

When do you need to know the average salary?

The average monthly (average daily) salary is calculated to determine the range of payments to which the employee is entitled. Information on payments, the calculation of which uses the average salary indicator, is contained in the Labor Code. Here are the main ones:

• Vacation pay.
• Compensation for unused vacation (for example, upon dismissal).
• Payment for study time away from work.
• Business trips.
• Severance pay upon dismissal.
• Remuneration for the time you are released from your main job to conduct negotiations and perform other similar tasks.
• Remuneration for employees temporarily transferred to another job while maintaining the same salary.
• Payment for forced downtime (if the employer is to blame for it or if none of the parties to the labor relationship are involved in the events that led to it).

Important: this list is not exhaustive; the need to calculate the average monthly salary may arise under other circumstances.

How is the average salary calculated?

The procedure for determining this indicator is strictly regulated by law. How to calculate the average salary is described in the Labor Code and Government Decree No. 922 of December 24, 2007 “On the peculiarities of the procedure for calculating the average wages" The first of these normative acts contains general information, and in the second - a detailed calculation procedure taking into account various circumstances.

The main principle that underlies the determination of the average salary is to use data on wages for a certain period (mostly annual). To determine the average salary, it is important for what purpose the calculation is made. Approaches to it differ when calculating vacation pay and compensation for unused vacation, as well as other payments.

Important: To determine the average wage, the amount of wages includes payments of any kind if they are provided for by the wage system in force for a particular employer.

At the same time, when calculating the average monthly salary, social and other payments that are not related to wages (payment for workers’ rest, utilities, training, travel and food, as well as financial assistance and other similar accruals).

General formula for calculating average salary

In accordance with Labor Code the formula for calculating the average salary is based on taking into account the wages accrued to the employee for a period of 12 previous calendar months. This is the so-called billing period. If the employee has worked less than a year, the actual number of months is taken into account. If, before the month in which the average monthly salary is determined, a person did not work at all, his income for the current month is taken into account. The average daily earnings are calculated from the total annual (or for a shorter period) amount of remuneration. And already taking this indicator into account, the amount of a particular payment (vacation pay, sick leave, travel allowance, etc.) is determined. General formula The calculation looks like this:

Average monthly salary (AMS)= average daily salary (SDW) x number of days of payment according to the average.

The procedure for determining the amount of daily wages differs depending on the purpose for which the calculation is carried out. The main difference is that to calculate vacation-related payments, the average salary is determined based on the average number of calendar days in a month (29.3). And when calculating other payments (travel allowance, sick leave, etc.), only actually worked (working) days are taken into account.

Average salary for vacation pay

SDZ= Total annual amount / (29.3 x 12).

29.3 is a fixed coefficient, which represents the average number of calendar days of the month per year excluding 14 official holidays, in which release from work occurs.

If the employee has not worked all 12 months of the pay period or some periods need to be excluded, the calculation is carried out in the following order:

SDZ= Total annual amount / (29.3 x Number of months fully worked + Number of days of work in months not fully worked).

Calculation of the number of days in each of the incomplete months of work is carried out according to the following formula: 29.3 / Calendar days in an incomplete month x days worked in this month

It should be mentioned that in some cases the considered example of calculating the average salary per day cannot be used. It's about on granting vacations not in calendar days, as happens in most cases, but in working days. In such circumstances, a special formula is used:

SDZ= Total annual amount / Number of working days in a 12-month period based on a 6-day working week.

From the 12-month billing period to determine the average salary, it is necessary to exclude periods when leave was provided, including maternity leave, or days off as a parent caring for a disabled child, when the average earnings, period of incapacity for work, time when duties were not performed due to a strike, downtime or other reasons beyond the control of the employee and his management, as well as other periods of release from work. If wages have not been accrued during the billing period, the calculation is carried out taking into account wages for the previous 12 months.

Average salary for other payments

The average daily wage or hourly wage can be used here. In the first case, the following formula is applied:

SDZ= Total annual amount / Days worked.

The average hourly salary is determined as follows:

SCZ= Total annual amount / Hours worked.

An example of calculating the average monthly salary of an employee

Let's assume that you need to calculate vacation pay for January 2018. At the same time, the calculation period of 12 months (January 2016 – December 2017) includes the time when the employee was temporarily disabled (October 19-30, 2017). It must be excluded from the period for which wages are taken into account. In this case, the number of days worked in this month for calculating vacation pay is 11. To obtain this figure, we used the formula discussed above:

11 = 29.3 / Calendar days in October 2017 (31) x Days worked in October 2017 (12).

The same calculation must be carried out for each of the incomplete months of work that fell within the 12-month period to calculate the average monthly salary due to the employee during vacation. But let’s assume that in our case, October 2017 is the only incomplete month of work, and for the remaining 11 months the citizen worked continuously. Let’s take 500 thousand rubles as the total salary for 12 months. Under such circumstances, the average daily wage in January 2018 (a month of vacation) will be 1,500.15 rubles. The calculation is made in the following order:

1500.15 = 500,000 (Total salary for 12 months) / (29.3 x 11 (Number of months fully worked) + 11 (Number of days of work in months not fully worked).

It remains to multiply the resulting average daily salary by the number of days of rest, and we will receive vacation pay in the form of an average monthly salary.

Let's sum it up

The average salary is the amount of wages accrued to an employee calculated on average for a certain period (day, month, quarter, year, etc.). This indicator is used to calculate various payments that are made in case of changes in work schedule, including during vacation, business trip, disability, etc.

To determine the amounts of such payments, the average daily wage for 12 years is used. last months work. It is calculated differently to determine the amount of vacation pay and other payments. The formula also differs in the case when not all months of the annual calculation period are fully worked out. To make it easier to determine your own average salary, you can use an example of its calculation.

Until April 2, 2014 average monthly number of calendar days
was = 29.4 Example

The employee goes on another paid vacation for 14 calendar days in April 2014.
Earnings for the billing period are 780,000 rubles.
For the calculation, the accountant used coefficient 29.4 and the average daily earnings amounted to 2,210.8843 rubles.
(RUB 780,000: 12 months: 29.4).
The amount of vacation pay amounted to RUB 30,952.38. (RUB 2210.8843 x 14 days).

If you use new coefficient 29.3, then the average daily earnings will be a little more and will be 2,218.4300 rubles.
(RUB 780,000: 12 months: 29.3).
This means that vacation pay will be greater, namely 31,058.02 rubles. (RUB 2,218.48 x 14 days).
Accordingly, the difference in vacation pay due to the coefficients will be 132.64 rubles. (RUB 31,058.02 – RUB 30,925.38).

Example 2

The employee went on vacation for 28 days. from 07/10/2010.
In the billing period (07/01/2009 – 06/30/2010) from August 15 to 17, 2009, he was on sick leave,
I was on a business trip from November 22 to November 30, 2009.
During the billing period, the employee received a salary in the amount of 98,000 rubles. excluding payments for sick leave and payment for business trips.
The amount of vacation pay should be calculated.

Let's calculate the number of calendar days attributable to time worked in August and November 2009.
In August it will be 26.6 days. (29.4 / 31 x (31-3)),
in November – 20.6 days. (29.4 / 30 x (30-9)).

We find the average salary to pay for vacation.
It is equal to 287.22 rubles. (98,000 rub.

/ (29.4 days x 10 months + 26.6 days + 20.6 days)).

The amount of vacation pay payable to the employee will be: RUB 8,042.16(287.22 x 28 days).

Example 3

The “employee” goes on vacation for 28 days from May 5, 2011.
The billing period is 12 months from May 2010 to April 2011 inclusive.
An employee’s salary in 2010 was 8,000 rubles, and from January 1, 2011, due to an increase in salaries for all employees of the organization, the salary of an “Employee” began to be 10,000 rubles.
The employee is also entitled to an additional payment for combining professions in the amount of 10% and is awarded monthly bonuses.

In the billing period, the employee is accrued wages accepted for calculation:
— for May-December 2010 – 114,232.38 rubles, incl. vacation pay (28 days) for August 2010 in the amount of 12,152.38 rubles;
— for January-April 2011 – 58,348.49 rubles, incl. sick leave (5 days) in February 2011 in the amount of 4605.64 rubles.

Vacation pay calculation:

1. We exclude vacation pay from earnings for May-December 2010:
   114,232.38 – 12,152.38 = 102,080 rubles.
2. We are adjusting earnings for May-December 2010, taking into account the salary increase from January 1, 2011.
   The correction factor is 10000 / 8000 = 1.25
   Earnings for May-December 2010 will be:
   RUB 102,080 x 1.25 = 127,600 rub.
3. From earnings for January-April 2011 we exclude the amount of sick leave:
   58,348.49 – 4605.64 = 53,742.85 rubles.
4. The amount of actual accrued wages for the billing period will be:
   127,600 + 53,742.85 = 181,342.85 rubles.
5. Let's calculate the number of calendar days per hour worked in August 2010.
   2.85 days (29.4 / 31 x (31-28))
6. Let's calculate the number of calendar days per hour worked in February 2011.
   24.15 days (29.4 / 28 x (28-5))
7. We find the average daily earnings to pay for vacation.
   It is equal to: 564.93 rubles. (RUB 181,342.85 / (29.4 days x 10 months + 2.85 days + 24.15 days)).
8. The amount of vacation pay for 28 calendar days will be:
   RUB 15,818.04(564.93 x 28 days).

1. Determine the period for which the calculation is carried out
2. Find the total amount of wages for a given period, according to pay slips
3. Determine the average monthly salary

Payroll period

Depending on the purpose for which the average monthly salary indicator is needed, the billing period can be 12, 6, or 3 months.

Total amount of wage payments for the period

The amount of payments is found using data from payroll records. To calculate average monthly earnings, income related to wages is taken into account. Such income does not include financial assistance, dividends, one-time bonuses, benefits and other one-time payments. By adding up the accrued salary amounts for each month, you get the total amount of payments for the billing period.

average salary

The average monthly salary is an estimated value.

You can find it by dividing the total amount of earnings (item 2) by the number of months (item 1).

Payroll example

Let's look at conditional example calculation of average monthly earnings for 6 months of 2014.

1. It is known that the period for which we will calculate the average salary is 6 months.
2. We add up the accrued wages (minus one-time payments) for the period from July to December 2013. According to the pay slips, the following were accrued: July - 10,000 rubles, August - 12,000, September - 12,000, October - 10,000, November - 9,000, December - 10,000. We receive 63,000 rubles.
3. We find the average monthly salary by dividing 63,000 rubles by 6 months. We receive 10,500 rubles.

If documentary evidence of the average salary is required, a certificate from the employer is issued to the employee. Salaries can be paid to a bank card.

Publication date: 12/07/2015

When calculating the average salary in all cases of maintaining it, the following are taken into account: basic salary; additional payments and allowances (for overtime work at night, for combining professions and positions; for expanding service areas or performing increased volumes of work by time-paid employees, for high achievements in work, for work intensity, for team leadership, for length of service and etc.), production bonuses and bonuses for saving specific types of fuel, electrical and thermal energy; rewards based on results annual work and length of service.

Bonuses are included in the earnings of the month in which they fall according to the payroll. Bonuses paid for a quarter or a longer period of time, when calculating the average salary for the last two calendar months, are included in earnings in the part corresponding to the number of months in the billing period. In the event that the number of working days in the billing period is not fully worked, bonuses, remunerations and other incentive payments when calculating the average salary for the last two calendar months are taken into account in proportion to the time worked in the billing period.

A one-time remuneration based on the results of work for the year and for length of service is included in the average earnings by adding to the earnings of each month of the billing period 1/12 of the remuneration accrued in the surrounding year for the previous calendar year.

All payments are included in the calculation of the average salary in the amount in which they are accrued, without excluding the amounts of deductions for taxes, alimony, etc.

What types of payments are not taken into account when calculating the average salary?

When calculating the average salary in all cases of its preservation in accordance with current legislation, the following are not taken into account:

- payments for the execution of individual tasks (one-time nature), which are not part of the employee’s duties (with the exception of additional payments for combining professions and positions, expanding 30n services or performing additional volumes of work and performing the duties of temporarily absent employees, as well as differences in official salaries paid to employees performing the duties of a temporarily absent manager of an enterprise or its structural unit and are not full-time substitutes)

— one-time payments (compensation for unused vacation, amounts of financial assistance, assistance to employees retiring; severance pay etc.);

— compensation payments for business trips and transfers (daily allowances, travel expenses, housing rental costs, lifting allowances, allowances paid instead of daily allowances);

- awards for inventions and innovation proposals, for promoting the implementation of inventions and innovation proposals, for the implementation new technology and technologies for the collection and delivery of scrap ferrous, non-ferrous and precious metals, collection and delivery of used machine parts, car tires for restoration, commissioning production capacity and construction projects (awards to civil servants construction organizations are paid as part of bonuses based on results economic activity)

- cash and in-kind rewards for winning places at competitions, shows, contests, etc.;

— pensions, state assistance, social and compensation payments;

- literary royalties to full-time employees of newspapers and magazines, paid under an author's agreement;

— the cost of gratuitously issued protective clothing, safety footwear and other personal protective equipment, soap, detergents and disinfectants, milk and therapeutic and preventive nutrition;

- subsidies for lunches, travel, the cost of vouchers to sanatoriums and rest homes paid for by the enterprise;

- payments related to anniversaries, birthdays, for long and impeccable work activity, active community work etc.;

— the cost of utilities, housing, fuel provided free of charge to certain categories of workers and the amount of funds to reimburse them;

— wages for part-time work (with the exception of employees for whom its inclusion in the average earnings is provided for by current legislation);

— the amount of compensation for losses caused to the employee by injury or other damage to health;

— income (dividends, interest) accrued on shares of the labor collective and contributions of members of the labor collective to the property of the enterprise;

— compensation to employees for loss of part of their wages due to violation of payment terms

When calculating the average salary for the last two months, next to the listed payments, payments for the time during which employees retain their earnings (during the time they perform state and public duties, annual and additional holidays, business trips) and temporary disability benefits.

In other cases, when accruals are made based on the average salary, the employee did not have earnings, through no fault of his own, the calculation is made based on the wages and salaries established in the employment contract.

Average hourly earnings

C page 1

Average hourly earnings of workers are determined by dividing the amount of direct wages by the number of man-hours worked.

The basis for calculating average hourly earnings is the part of the payroll accrued for the month, which represents direct wages for hours actually worked or for actual work. Average hourly wage (mata / is calculated by dividing Ylata’s hourly wage fund by man-hours worked.

The basis for calculating average hourly earnings is the part of the monthly wage fund, which represents direct wages for hours actually worked or for actual work. The average hourly wage fyiama / is calculated by dividing the hourly wage fund of Ylata by the man-hours worked.

The procedure for determining average daily or average hourly earnings is discussed in subsection.

The average level of work P is calculated on the basis of the average hourly earnings of workers according to the work tariff.

But with such shift schedules, when the number of working hours by day is not the same, it is more correct to calculate the average hourly earnings by dividing the total amount by the number of hours of work according to the schedule of the period for which the earnings were taken.

Average hourly earnings at the work rate (reduced to 100% compliance with standards) are determined by dividing this average hourly earnings by the percentage of standards fulfilled.

The average hourly earnings of workers at the work rate (reduced to 100% compliance with standards) is determined by dividing this average hourly earnings by the percentage of compliance with standards.

Nursing mothers enjoy the right to breaks from work to feed their children; such breaks are provided at least every 31/2 hours, and each break must be at least half an hour. With time-based payment, the nursing mother, despite the indicated breaks, receives the full daily rate, and with piece-rate payment during the breaks, the average hourly earnings of the given employee are paid, based on her salary for the previous calendar month, divided by the number of hours worked in the same month.

Team earnings can also be distributed by reducing the time worked by workers of different qualifications to the conditional number of hours of the 1st category. For these purposes, in column 3 of the table the tariff coefficients corresponding to the category of each team member are indicated, and in column 5 - the product of the tariff coefficients by the hours worked; the total of column 5 gives the number of hours worked by the team, reduced to the 1st category. By dividing the amount of actual earnings of the brigade by the total of group 5, the average hourly earnings of the 1st category is determined.

RF, as well as by agreement between employees and administration on the basis of Art. 49 of the Labor Code of the Russian Federation, to calculate average earnings, the actual accrued amount of wages in the billing period is taken. S.z.p. size determined by multiplying the average daily earnings by the number of days to be paid. In organizations that use summarized working time tracking, average hourly earnings are used to calculate the average earnings of a specific employee.

Time not worked is paid based on average earnings. Depending on the type of unworked time (vacation, illness, complenia), average earnings are determined differently. However, the point of calculating average earnings remains that the average daily or average hourly earnings are determined based on the accrued payments for several previous months, according to which unworked days or hours are paid.

The average daily earnings include shares of the quarterly bonus (1/3) and annual (1/12), as well as other payments, including those of a natural nature. When calculating temporary disability benefits, length of service is also taken into account.

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:

Employees	Article of the Labor Code of the Russian Federation
Busy with collective bargaining or project preparation collective agreement(agreements) with release from main work. At the same time, the average earnings for such workers can last up to 3 months.
Temporarily transferred to a job other than that provided for in the employment contract
Forced to stop employment contract due to non-compliance with the rules of its conclusion (if the violations were not the fault of the employee) - in this case, severance pay is due in the amount of the average monthly salary
Those who did not comply with labor standards and job responsibilities due to the employer's fault
Forced to remain idle due to the fault of the employer - in such a situation at least 2/3 of the average salary is paid
Members of labor dispute commissions
The manager, his deputy or the chief accountant, dismissed upon change of ownership in the amount of 3 times the average monthly salary
Transferred to lower paid work due to health reasons
Sent for mandatory medical examinations
Employees undergoing medical examination (from 01/01/2019)
Employees during suspension of the organization's activities
Pregnant women and women with children under 1.5 years of age transferred to another job
Women breastfeeding - when paying for feeding breaks
Parents of disabled children when paying for additional days off and in some other cases

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):

SD = 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 incomplete 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 tariff rates, salaries 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 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 by labor legislation, but also by social security legislation. 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 vocational 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

Average daily earnings - a value showing how much an employee earns on average per day. The indicator must be calculated to make many payments to the employee that directly depend on the average daily earnings. Such payments include:

1. Accruals for the period of paid leave.
2. Accruals for the period of temporary incapacity for work on sick leave.
3. Compensation for unused vacation days upon dismissal.
4. Accruals for the period of maternity leave.
5. Accrual of travel allowances.
6. Calculation of compensation.

Why calculate average earnings upon dismissal?

For each a separate type dismissals, separate payment standards are provided for when calculating an employee. Compensation for days unused vacation is always paid upon dismissal of an employee, but there are also special cases in which the employee is entitled to receive additional payments:

1. In case of staff reduction or liquidation of an organization, an employee has the right to receive compensation in the amount of one month's average earnings upon dismissal, as well as two compensations for the period of employment in the second and third months after dismissal. If a seasonal employee is laid off, he receives compensation in the amount of two weeks' average earnings.
2. When an employee is dismissed due to conscription into the army; refusal to work in another locality in connection with the relocation of the employer; layoff of an employee due to the return to work of a person who previously held his position, which may be due to the end of parental leave or a court decision on reinstatement; a change in the employee’s health status, if this leads to the inability to perform official duties, as well as in some other cases provided for in Article 77 of the Labor Code of the Russian Federation, the employee has the right to receive compensation in the amount of two weeks’ average earnings.

Some facts

Note! Upon dismissal due to liquidation of the organization, a one-time benefit is accrued according to his average monthly salary. When calculating, you need to take the SDZ and multiply it by the number of days in the month after the date of dismissal.

Information for calculating average daily earnings

The procedure for calculating average wages is regulated by Article 139 of the Labor Code of the Russian Federation. The following information is taken into account when calculating:

1. The employee's income for the last year.
2. The average monthly number of days, which in our case is a constant value for each year taken into account, including leap years, is equal to 29.3.

An employee’s income means all profits from the official place of work, including wages, bonuses and bonuses, as well as overtime fees. But only those payments that were made for the performance of work duties are taken into account. For example, a bonus that was given to an employee for increasing labor efficiency will be taken into account in the calculations, but an additional payment for the New Year or anniversary will not.

Formula for calculating average daily earnings

Average daily earnings are calculated using the following formula:

(Employee’s earnings for the calendar year)/(12*29.3)

Payments of income for work, which are taken into account or, conversely, are not taken into account, are indicated in the table:

Calculation of average daily earnings for an incomplete billing period

The following formula will be relevant if the employee did not work for the organization for a year before dismissal, as well as for employees working part-time.

(Employee’s earnings for the calendar year)/(29.3*Number of months worked in full*Number of days worked in months that were worked incompletely)

The same calculation scheme is also relevant if the employee went on paid leave during the billing period, since vacation payments are not taken into account when calculating earnings for the billing period.

Examples of calculations of average daily earnings

Let’s say that an employee worked in an organization for a year and received a monthly salary of thirty thousand, and for three months he additionally worked overtime with a salary increase of 10 thousand rubles and was awarded several bonuses in the amount of 50 thousand rubles.

All of the above incomes are summed up to determine the amount of earnings for the billing period. Let's calculate the average daily earnings using the formula:

(30*12+10*3+50)/(29.3*12)= 2 thousand rubles

The value of average daily earnings is allowed to be rounded only in favor of the employee.

All information about employee income must be kept by the organization’s accountant or individual entrepreneur. However, if necessary, the employee himself can calculate the approximate or exact amount of average daily earnings if he has accurate information about his own official income.

When a manager is dismissed, in accordance with the decision of the owner of a commercial company, he is accrued and given compensation payments in the amount of 3 average monthly salaries.

If, under similar conditions, an employee went on vacation for two weeks in one month, it will be considered that he worked only 11 full months and the remaining number of days in the month in which he took vacation. Additionally, the amount of vacation pay is deducted from income. Let's calculate the average daily earnings under the following conditions:

1. Salary in the month in which the vacation was taken = ((30 (salary amount))/(number of days in the month (let’s say 30)))*(30-14)= 16 thousand rubles
2. Average daily earnings=(30*11+16+10*3+50)/(29.3*12)=1.98 thousand rubles

To simplify calculations, you can find out the amount of average daily earnings by entering information about income in online calculator average daily earnings.

If you have questions, write in the comments

Often in labor relations there is a need to calculate the average salary of an employee. For example, this must be done when providing paid leave, sending an employee on a business trip, paying severance pay, calculating disability benefits, and in other cases. The calculator for calculating average earnings takes into account all types of payments provided for by the remuneration system, necessary for the calculation, for the previous 12 calendar months, and also makes all calculations in accordance with the legally approved procedure.

Billing period:	standard (12 months) other ( months) Error
Date on which the calculation is carried out:
Working time schedule:	Five-day work week(40 hours) Summarized working time recording Other (part-time work week, shift work etc.)
Number of working days excluded from the billing period:	days Error
Number of hours worked:	hours Error
Number of days worked:	days Error

How to calculate an employee's average daily earnings

1. Specify the billing period (the default is 12 months, but you can specify any, depending on the actual circumstances).
2. Specify the date on which the calculation is made (the default is the current date).
3. Select your time tracking option from the drop-down list.
4. Specify the number of days excluded from the billing period. (We remind you that the calculation period excludes periods of temporary disability, maternity leave, parental leave, the period of release of the employee from work with retention of salary, for example, days of business trips)
5. Indicate monthly: the amount of income received, coefficients (if available, for example, for regions Far North), the amount of bonuses and other payments received as remuneration. By default, the program fills in all months in the same way as the first value entered; change the data if the payment amounts have changed.
6. Click "Calculate".

The calculator will determine the amount of the average salary and also show the algorithm for calculating the average daily earnings.