Features that accompany the calculation of average monthly earnings. How to calculate average salary

Average salary (ASP)- a value often used in accounting to calculate certain payments to an employee. The Labor Code quite often introduces changes in this regard, and even though the corresponding article presents the calculation procedure in detail, questions often arise due to the existence of some non-standard situations.

There are well-known cases when you need to make such a calculation:

• the employee is granted paid leave;
• removal of an employee from performing basic duties with retention of salary. During this period, he may perform any special duties, act as a representative in negotiations, etc.;
• transfer of an employee due to downtime, employee participation in disaster relief;
• if termination is made labor relations between an employee and an employer with payment of compensation;
• when calculating payments according to sick leave;
• for calculation unused vacation upon dismissal of an employee;
• in case of downtime due to the fault of the employer;
• on business trips;
• when calculating the amounts due to be paid to an employee, the calculation of which is based on the SWP.

In addition, the employee may request certificate of payment average monthly salary from the employer.

How to calculate average salary

The general procedure by which it is necessary to calculate the average monthly wages, established by the Labor Code of the Russian Federation (Labor Code of the Russian Federation, Article 139) and a special annex, in force since 2007 after approval by the Government Russian Federation. The average salary in 2019 is calculated according to these regulations. Due to the fact that questions and difficulties often arise when calculating the average salary, amendments have been made to the regulation more than once.

Based on the position rules, the following data is used in the calculation:

• actual accrued wages for the working year (the last 12 months, or a fewer number of months, depending on when the employee was hired);
• actual time worked for all calendar months.

Ideally, if an employee worked without sick leave, personal leave, etc., the formula for calculating average income is as follows:

PWP=Payments for 12 months/12

To calculate vacation pay in accounting practice it is used average income per day. That is, the result of the calculation using the first formula (average monthly salary) must be divided by the average statistical indicator of the number of days in a month, which, for example, in 2019 was equal to 29.3 days.

ADD=SWP/Average number of days in a month

Scheme for calculating average wages

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

• 1. We add up all payments transferred to the employee’s account for a specific period, including:
• salary with all allowances and coefficients. If an employee receives part of his earnings monthly in the form of goods and services, then their cost is also taken into account;
• variable payments (bonuses, motivational rewards, etc.);
• other payments provided labor code, contract or other provisions.
• 2. We calculate the billing period - this is the number of days according to the calendar. It does not include days when the employee has already been accrued income, which was calculated according to the average: sick leave, absence from work with continued pay.
• 3.The amount calculated in the first point is divided by the duration of the period (the result of the second point).

Calculation features

There are exceptions to every rule, and the calculation of average wages also has its own characteristics. There are two main exceptions specified in the Resolution of the Russian Federation.

• 1. Calculation period.
• 2.Employee income.

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

The second point relates to the employee's income. Thus, there are cases when calculations are made on the basis of a “bare” salary or tariff rate. For example:

• wages for the last two years were not accrued for one reason or another;
• the employee has not worked a single day for a period of two years;
• the employee did not work a single day in the month for which payroll is calculated.

With a flexible work schedule, hourly time calculation is used: not the daily duration of time is calculated, but the total number of hours worked. IN in this case hourly earnings are calculated. Further, if you need to show the average daily or monthly earnings, the hourly indicator is multiplied by the amount of hours worked for the corresponding period.

Indicators of average wages in Russia

Considering that Russia is a very large country with very different conditions Depending on the region, the spread of indicators will also be quite large. The table presents data for several regions of the country according to Rosstat data for 2017. In the country as a whole, the figure is 39,144 rubles.

Based on the table data, we can conclude that the larger the share Agriculture and manufacturing industry in the structure of the gross regional product, the lower the level of well-being of the region's population. At the same time, the mining industry, provided that deposits of such minerals as gold, oil, gas, and coal are explored, makes it possible for residents of such regions to live in abundance. However, the characteristics of each region should also be taken into account, since even if it has extensive reserves natural resources or has potential in another industry, local authorities may not use it effectively enough. Therefore, a careful analysis of the indicators in conjunction with the conditions of the area makes it possible to evaluate the local government and apply appropriate measures.

Many payments due to an employee are calculated based on average earnings. These include travel allowances, vacation pay, and severance pay, and others. Wherein average earnings is defined as the product of average daily earnings by the number of days in the payment period (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). Therefore, first of all, you need to understand how to calculate the average daily earnings of an employee.

How to calculate average daily earnings

Calculation of average daily earnings begins with determining the billing period. As a general rule, it is 12 calendar months preceding the period for which average earnings must be paid ().

The two main indicators that need to be determined for the billing period are:

• received by the employee. It's about about remunerations provided for by the employer’s remuneration system: wages, allowances, additional payments, bonuses, etc. (clause 2 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922);
• the amount of time actually worked by the employee in the billing period (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

At the same time, periods for which the employee retained his average earnings, for which the employee received temporary disability benefits, and some others should be excluded from the calculation (clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). In other words, when calculating the average daily earnings in 2017, these periods should not be taken into account in any way: neither when calculating the amount of time worked by an employee, nor when determining the amount of payments received by him.

Average daily earnings: formula

Average daily earnings are determined by the following formula(except for cases of calculating vacation pay, as well as monetary compensation for unused vacation days):

Before you understand the mathematical operations for calculating average daily earnings, you need to understand why this may be needed. This need is provided for by law in the following cases:

• when calculating for vacation;
• when calculating severance pay upon dismissal;
• when accruing for downtime;
• when paying for travel allowances;
• in the event that a person is transferred to another job that is paid less, but while maintaining his average earnings, which was in his previous position.

Difference from average salary

This type of accrual should not be confused with the average salary set by the state. The main difference is that the accrual option we are considering is made individually, as it is calculated separately for each employee.

What needs to be taken into account when calculating?

The payments that will be taken into account should be determined. Legislation in this area defines a large range of income that must be summed up when calculating earnings in question. This can include:

• wages;
• bonus;
• various types of surcharges;
• allowances;
• compensation paid in case of violation of working hours or conditions;
• rewards.

In addition, all transferred income must be specified in the employment contract, which is concluded between the employee and the employer in accordance with legislative framework. How to correctly calculate average daily earnings? This question is most often asked by accountants and business managers.

You need to know that the calculation does not include income that is of a public nature - payments for health reasons, reimbursement of expenses that were spent on the purchase of food and travel, material payments as assistance. In addition, this list cannot include vacation funds, maternity benefits, and disability benefits.

Calculation algorithm

First of all, you need to determine the period for which the calculation is made. These calculations are made for the year, quarter, month and day. According to the rule prescribed by law, the billing period is 12 months, from which the amount of earnings is calculated, then a quarter and a month.

Once defined, the period is determined with the number of days. This includes only working hours, excludes all weekends and holidays. Most easy way calculation is multiplying the number of working weeks by five, then subtracting all holidays designated by law and considered non-working days.

Calculation for a year

The most popular is the calculation of wages for the whole year. This is explained by the fact that employers use such a system when calculating the amount of vacation pay. Regardless of whether the employee took vacation or not, the law provides for the payment of vacation funds. It follows that you need to have an idea of ​​how such amounts are calculated. How to calculate average daily earnings in 2017?

The average salary per year is interrelated with income for the year, the number of months and the number of days in each month. You need to know that every year the average number of working days per month is established.

To calculate the necessary data, use the formula:

SZP = ZG/12/29.4, in which SZP is the designation of the amount of average earnings, ZG is the amount of wages for the entire year. ZG is calculated from all income listed above. 12 - months in the required period. 29.4 would be the average number of days in a month. Here's how to calculate your average daily earnings for the year.

Calculation when calculating sick leave benefits

To calculate the amount of wages when applying for sick leave benefits, you must resort to general rules which we considered earlier - calculate the amount of daily earnings, after which the result must be multiplied by the number of sick days. But at the same time, when counting profit per day, you should take into account the earnings received over the last six months.

When calculating sick leave benefits, do not forget that the employer only pays for the first three days of illness. The rest of the amount is paid from its funds by the Foundation social insurance. We will look at how to calculate the average daily salary upon dismissal below.

Calculation when calculating vacation benefits

When calculating vacation pay, the following payments must be taken into account:

• wages of all types;
• the presence of allowances and additional payments to the salary for the position;
• payments related to working conditions, including increased pay for heavy production, work performed in working conditions that are harmful and hazardous to health, for work at night, when working on days off and non-working holidays, for overtime work;
• various types of remuneration and bonuses, including the final result work for a year, and remuneration for length of service, which is paid in a lump sum;
• fees of editorial staff of media outlets received for author's works;
• other accruals provided for by the developed remuneration system that operates at the enterprise.

Enabling bonuses and rewards

The inclusion of bonuses and rewards when calculating average earnings occurs in the following sequence:

a) bonuses and remunerations paid every month - no more than one payment for the same indicators of the monthly billing period;

b) payment of bonuses and remunerations for a period of work that exceeds 1 month - no more than one payment for the same indicators in the amount of a monthly part of the monthly calculation period;

c) rewards received for the final annual work, a lump sum remuneration received for length of service - in the amount of 1/12 for each month of the billing period, regardless of the time of accrual.

What's left out?

When calculating average daily earnings, the following periods and the amounts accrued for them are not taken into account:

• period of incapacity;
• the period when the employee was on maternity leave;
• time off taken due to work beyond the established time;
• days of downtime that occurred due to the fault of the employer or for reasons that did not depend on him and the employee;
• days when a person did not work, with full or partial retention of earnings;
• days when average earnings were maintained based on the legislation of the Russian Federation (vacation, business trip);
• days when an additional day off was taken to care for disabled children and children with disabilities;
• a period when the employee did not participate in the strike, but due to it could not work.

Average earnings during dismissal

Calculation of average earnings at the time of dismissal is required to determine the amount of compensation paid for vacation that was not used. Upon dismissal, average earnings are calculated using the following formula:

Amount of earnings for the billing period/12/29.3.

Reasons why calculations are made upon dismissal

The most common reason why an accountant makes this calculation is that when an employee leaves, he has unused vacation days. Therefore he needs to pay monetary compensation, determined from average daily earnings. At this action the basis for which the employment contract was terminated does not matter.

Another common reason is to calculate the average monthly earnings required for severance pay. As a rule, it is paid in the amount of 100% of average earnings in the event of termination of an employment contract with an employee due to the liquidation of the organization, as well as when there is a reduction in staff. If during the 2nd and 3rd months after dismissal the employee does not find a new job, he is required to pay the entire average salary in full without any deductions, accrued for each month.

In addition, the amount of two weeks’ average earnings must be paid to the employee if the employment contract, when:

• when an employee refuses to continue working for reasons related to changes in the clauses of the employment contract that are determined by the parties;
• when an employee refuses to be transferred to another job that he has the ability to perform according to a medical report or if the employer does not have this type of work;
• when an employee refuses to be transferred to a job that is located in another location with the employer;
• when an employee is called upon to military service or send him to alternative civilian service;
• when an employee who previously performed this work is reinstated in accordance with a decision of the state labor inspectorate or court;
• when an employee is declared unable to perform work according to a medical report.

Calculation upon dismissal

Now let's look at how to calculate average earnings during dismissal in order to determine the amount of the due payment. The calculation basis in most cases (except for vacation compensation) is the formula:

Average earnings = payments taken into account for the billing period: the number of days (hours) actually worked during the billing period x the number of days (hours) of workers falling within the paid period.

It must be remembered that calculations are made in hours only when a person works according to the established summary recording of working hours.

Nuances encountered when calculating average income

In the calculation process, it is necessary to keep in mind those incomes that are associated with the place where a person works. That is, if he has additional sources of income, such as, for example, dividends, deposit interest payments, income from entrepreneurial activity, inheritance, etc., they are not added to his salary and other components monetary reward, which is received at the workplace for work. In addition, you cannot use income received in another place of work; they must be accounted for separately. Income that an employee has illegally, for example, salary in envelopes or bonuses that do not have official status, also cannot be included in the calculation amount. In these calculations, only income received officially at the place of work, from which all taxes and social charges are paid, can be used.

It is also necessary to take into account that the calculation includes regularly received income - bonuses, one-time or regular, are not credited to the total amount of the wage fund, but when they are issued monthly, all funds that are issued through this column must be counted.

For employees who work seasonally, that is, temporarily, severance pay is calculated for only two working weeks. The amount of this payment is the result of multiplying the number of working days contained in the two weeks following dismissal by the amount of average daily income. The latter is determined by dividing total earnings by the number of days worked.

The average wages of citizens of many countries are experiencing various phenomena- it can both increase and fall, but growth does not mean the fact that each person individually becomes richer. There are quite a few methods that can help in calculating wages. Based on them, average indicators for the country, enterprise, and statistics of earnings per employee are calculated.

This calculation is needed in many cases, since the amount of benefits, pensions and other payments from the state in case of certain circumstances depends on the average monthly earnings. All settlement transactions are carried out on the basis of the amount received for each month over a certain period of time.

In what cases is calculation necessary?

Many people know that calculating the amount of average wages is needed for calculations, vacations, and so on, and there are many cases that require accurate calculations.

Russian legislation clearly states cases when this procedure is necessary:

1. In case of release from the main work of employees of the institution in order to take part in extra-work activities. Such activity may include business negotiations, collective preparation of certain projects, as well as other extracurricular activities.
2. If an employee goes on mandatory leave, which is paid according to the employment contract and the average salary.
3. If an employee goes on a business trip related to work matters. In this case, the question of whether finances will be issued to the employee is decided by the organization, and the decision is made on the basis of an employment contract.
4. If carried out temporary transfer employee for a variety of reasons.
5. If the employment contract is terminated and the employee must receive benefits. To pay for disability benefits.
6. When paying for downtime due to the fault of the employer. In other cases, when the employee has the right to receive compensation.

The reason for such a decision is not the whim of the employer, but circumstances arising for objective reasons.

Each of the cases requires the provision of reliable data to the relevant organizations, and failure to comply with the conditions entails not the most pleasant consequences.

Accounting for main types of payments

Basic payments that are taken into account when calculating:

1. Current payments for the volume actually completed at certain rates and prices. These figures assume the salary and wages of an individual employee.
2. Payments that were of an incentive nature, various bonuses, allowances, additional payments for overtime hours, and so on.
3. Compensation payments.
4. Those that are included in the FZP.

The monthly average includes taxes and insurance contributions that are usually borne by the employee. As for employer contributions, they are not included in the calculation.

According to the law, the amount for the reporting month represents the organizational fund, which must be divided by a certain month.

In addition, an expansion is carried out in the calculation, and this is done by industry. In mathematics this method is called the arithmetic mean.

If the employer has delayed wages for some reason, he must pay them in the future, taking into account indexation. But the average amount will be paid for the employee’s year of work. Thus, compensation of previously delayed earnings is carried out based on the amount per month.

In more detail, what is taken into account when calculating average earnings is described in the following videos:

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Calculation order and formula

Employers can use various kinds of tricks. The main one is accounting exclusively for wages, without keeping records of additional payments. Of course, such a calculation is not legal and is subject to administrative liability on the part of the employer.

Eat certain rules, according to which the calculation is made, and these rules are determined by the labor code, as well as special provisions.

According to the above standards, when carrying out calculations also certain data is taken into account:

• the amount of actually accrued wages for Last year,
• the amount of time actually worked in each month.

The month is taken based on the number of days on the calendar, that is, from the 1st to the 30th or 31st. The exception is February, the calculation for which is 28 or 29 days.

Calculation example

The employee worked the whole year, without missing work days for any reason, without going on sick leave. And now he decided to take a vacation. In this case, the calculation form is quite simple.

1. The amount of the fee represents the amount of payments for 12 months divided by 12. So, if a total of 240,000 rubles were received over 12 months (together with bonuses and other payments), the average monthly amount is 20,000 rubles.
2. Used to calculate amounts. Therefore, it is necessary to divide the average monthly value by the average monthly value - 29.3 days. 20,000 rubles / 29.3 days = 682.6 rubles.
3. And multiply by the number of vacation days. For example, if you take a vacation for 14 days, then the amount is: 682.6 * 14 = 9,556.4 rubles.

Consequently, the amount of vacation pay is 9,556.4 rubles, and it depends largely on how many days the employee took vacation.

More information and calculation procedures with examples can be viewed in this video seminar:

Exceptions to the calculation procedure

It is also worth noting that the above procedure has certain exceptions.

First presented settlement period. For example, if over the past 12 months or more before the date of calculation, the employee did not work or was in unemployment, then the calculation is carried out depending on the period preceding the order. In these situations, the calculation is made based on the net salary that can be applied to a particular employee. Thus, there are a number of exceptions to the general rule that are very important to take into account.

Calculation nuances in individual cases

When contracting

Concerning part-timers, then they are not paid severance pay.

Benefit amount for full-time employee may increase under certain conditions provided for in the contract. The basic procedure is provided for in the legislation. The amount of payments is calculated based on the salary accrued to the employee for 2 months of work, which preceded the month of reduction.

Average earnings to determine the amount of benefits are calculated by dividing the amount of wages accrued to the employee for a certain period.

For the employment center

A citizen must provide a package of documents to the employment center, which includes a certificate of average salary over the last three months. With all this, the amounts of unemployment benefits that are paid to persons who are laid off and at will, match up. So, unemployment benefits for the first 3 months are 75% of the payment, and then after 4 months this amount is 60%. After 7 months the size is only 45%.

Calculation for pension

It is also very important to pay due attention to calculations when calculating pensions. In this case, not only the average monthly pension is taken into account, but also the length of service, which involves multiplying the amount by a certain coefficient, which will be decisive when paying the pension.

There are other situations that require proper calculation a certain amount, however, they must be treated with the utmost care.

Formula and calculation procedure for the enterprise

SPP for an enterprise, or rather its calculation, is needed for statistics and for the enterprise’s reporting to certain authorities. This indicator is calculated as follows:

Salary for the enterprise = Amount of payments / SSP (average number of personnel)

So, if in December all employees of a small enterprise received 500,000 rubles in total from the wage fund, and their number is 25 people, then the average monthly salary for the enterprise is equal to: 500,000 rubles / 25 people = 20,000 rubles / person.

Certificate of average salary

An income certificate may be needed to provide to the tax authorities, to children’s schools, and also to a new place of work. When traveling abroad, a document is also often required that confirms your solvency. The certificate is issued to the specific employee who requests it and is a written confirmation of the solvency of a particular employee.

Thus, calculating the average monthly salary is enough important point hired work because required document may be needed in any organization and under any conditions. The accuracy of the calculations is extremely important for the workers themselves, because the amount of other payments that are related to work experience and other subtleties depends on it.

Additional information about this help can be found in the following video material: