What is included in the average monthly earnings. How to calculate the average wage. Accounting for bonus payments when calculating average earnings

A certificate stating the average monthly salary is required in many cases. Whether you contact the employment service, whether you want to get a loan - both there and there may require information about the salary. However, its calculation is not as simple as it seems. Let's try to figure out exactly how it is determined.

When is the calculation (calculation) of the average wage required?

According to the law, the question of how the average wage is calculated must necessarily arise:

if the employee goes on paid vacation (according to the Labor Code of the Russian Federation, vacation pay is paid based on average salary employee);
if an employee is removed from basic duties with pay (for example, when participating as a representative in collective bargaining or performing special duties (state or public));
if the employee is temporarily transferred due to downtime at the main place of work or to eliminate the consequences of a natural or man-made disaster;
upon payment of severance pay in connection with termination employment contract;
when paying disability benefits;
upon dismissal, when money is paid for the vacation that the employee did not have time to use;
when paying for downtime, when the employer is guilty;
during business trips;
in all other cases where the employee is entitled to payments or compensations tied to the average wage.

In addition, the employee and on his own initiative has the right to request data relating to his work. This data includes both copies of internal orders or employment contracts and data on average monthly wages.

How to calculate the average monthly salary in 2017-2018 (example)

Very often, employers use various tricks in order to provide information to an employee or make statutory payments. The most common of them is to record only the salary itself, excluding additional payments (bonuses, goods transferred on account of salaries, etc.) - of course, this is all completely illegal.

The rules by which the average monthly wage is calculated are clearly defined both by the Labor Code of the Russian Federation (Art. 139) and by the Regulation approved by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922. In accordance with paragraph 4 of the Regulation when calculating the average monthly salary for a month should be considered:

actually accrued salary for the last 12 months;
actual hours worked for each calendar month.

The month is taken on the basis of its duration exactly according to the calendar - that is, from 1 to 30 or 31 numbers. The only exception is, of course, February - in it, depending on the year, either 28 or 29 (in a leap year) days are taken.

Here is an example of a calculation under the following conditions: an employee has worked the entire last year without sick leave and absence from work for other reasons. And now he wants to take a vacation. Then the calculation formula is very simple:

Average salary = Payments for 12 months / 12.

But to calculate vacation pay, not the average monthly salary is used, but average earnings per day. To do this, the average monthly earnings received must be divided by the number of days in a month (the average statistical indicator is taken, which in 2017-2018 is equal to 29.3 days).

Calculation of average monthly earnings

To determine what an employee's average monthly wage is, you need to use the algorithm below.

Step one: summarize all payments received by the employee for the billing period. These include:

the salary itself, taking into account all kinds of allowances, regional coefficients, etc. (as already mentioned, if the employee receives part of the salary not in the form of money, but in the form of goods or services received in return from the employer, their cost is also included in the amount of the salary if a person receives such goods or services on a monthly basis);
bonuses and other remuneration paid by the employer over the last 12 calendar months;
if any other payments were made, due to labor legislation or an agreement between the employee and the employer - and they too.

Step two: The settlement period is determined. As already mentioned, the length of a month is determined based on their length according to the calendar. However, the period taken into account does not include the periods specified in clause 5 of the Regulation when the employee:

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was absent while maintaining the average earnings;
was incapacitated or was on maternity or childcare leave while receiving appropriate benefits;
did not work due to downtime, through the fault of the employer or for reasons beyond the control of the employee;
could not work due to the strike (but did not participate in it);
used the right to additional non-working days with the preservation of earnings.

It is easy to understand why these periods are not included in the calculations: payments for them are already based on average earnings, so reusing them for calculation means completely eroding the average salary for a particular employee.

Step three: The amounts received are divided by the duration of the billing period.

Exceptions to the general calculation procedure

However, the calculation procedure established by the above Regulation has its own exceptions.

The first of these is the settlement period. In the event that in the previous 12 months (or more) before the day when the calculation is made, the employee has not worked a day or the entire 12-month period fits into the maternity leave period, another 12 months are counted and the calculation is based on the period preceding general order.

The second exception concerns earnings. If the employee:

did not receive salary for one reason or another in the last 24 months;
in fact, he did not work a day during the same time;
did not receive a salary or did not work a single day in the month for which the average daily salary is calculated,

the average salary is calculated based on the net salary or wage scale that applies to a specific employee.

How to calculate monthly salary for vacation

The calculation of the average salary for obtaining vacation pay has its own peculiarities, if the vacation is calculated in calendar days. Here you have to go down one level and calculate the average pay for the day.

The calculation method here will be as follows:

All payments received by the employee for calendar year.
The amount received is divided by 12 (the number of months in a calendar year).
The result of the division is divided by 29.3 (this number is the average number of days in a calendar month for a year, adopted by law for the convenience of calculations).

It is on the basis of the amount received at the last stage that the calculation is made.

In the event that some of the 12 months were not fully worked out or the time mentioned above was excluded from them, a different calculation method is applied (clause 10 of the Regulation):

The sum of all payments is taken.
The accrued amount of all payments is divided by the average monthly number of calendar days (29.3).
The amount received is multiplied by the number of full calendar months and the number of calendar days in incomplete calendar months.

In this case, the number of days in an incomplete month is calculated by dividing the average monthly number (29.3) by the number of days of this month and multiplying by the number of calendar days falling on the time worked in this month.

Finally, in the event of dismissal, when calculating the compensation for the leave that was not used by the employee, or calculating the vacation pay for the leave, counted in working days, the following formula is applied: the number of unused vacation days * the employee's average daily earnings.

In this case, the number of unused vacation days is determined by the formula:

number of days of annual leave / 12× number of months worked

For example, if an employee has worked for 10 months and the duration of his vacation is 28 days, the number of unused days is calculated as follows: 28/12 × 10 = 23 days.

Calculation of the average salary for summarized accounting

In some cases, employers introduce for their employees flexible schedule, which determines not the daily duration of working hours, but the total number of hours worked for the billing period. In the event that it is necessary to calculate the average earnings of an employee on the summarized record of working hours, it is necessary to calculate not the daily, but the hourly earnings. In this case, payments for the billing period are divided by the number of hours worked. If it is necessary to calculate the average monthly or average daily earnings, the result obtained is multiplied by the number of hours worked in accordance with the employee's schedule for the period to be calculated.

What payments are taken into account when calculating the average salary?

According to the rules, the calculation of the average salary includes not only the salary as such, but also other payments made by the employer:

monthly remuneration - in full, but not more than 1 for each of the indicators for each of the calendar months of the billing period;
remuneration for a period more than a month - in full, if the period fully fits into the calculated one, and in the amount of a monthly part for each month, if the period is longer than the calculated one;
annual remuneration (thirteenth salary), award for length of service / seniority, other annual payments - regardless of the time when they were charged;

If the calculation period has not been fully worked out or the terms mentioned above were excluded from it, bonuses are calculated in proportion to the worked period. This rule does not apply to those bonuses that are assigned for months or quarters fully worked out in the billing period. If the premiums were initially accrued in proportion to the incompletely worked periods, then they are taken into account in full.

The duration of the billing period is 12 calendar months preceding the period when the employee retains average earnings (part 3 of article 139 of the Labor Code of the Russian Federation).

The organization may set a different accounting period for determining the average earnings, provided that this does not worsen the situation of employees. In this case, indicate the selected billing period in the collective agreement or other local document. This is stated in part 6 of article 139 Labor Code RF.

An example of determining the settlement period for calculating average earnings

An employee of the organization A.S. Kondratyev was seriously injured. In accordance with the medical report, from October 16 to December 31, 2015, he was transferred to another, lower-paid job. For this period, the employee retains the average earnings (Article 182 of the Labor Code of the Russian Federation).

Let's say an organization has undergone a reorganization. In this case, in the billing period, include the time that the employee worked before the reorganization. Labor Relations with employees after reorganization, the organization does not stop (Article 75 of the Labor Code of the Russian Federation). That is, employees are considered to continue to work in the same organization.

What time is included in the billing period

When calculating the average earnings, keep in mind that only the hours actually worked should be included in the calculation period.

What time is excluded from the billing period

Exclude from the billing period:

periods in which the employee, according to the legislation, retained the average earnings (except for breaks for feeding the child). For example, the time spent on a business trip (Article 167 of the Labor Code of the Russian Federation);

time of illness;

time of maternity leave;

vacation period without pay;

the time when the employee was provided with additional paid days off to take care of children with disabilities and disabled children from childhood;

the period when the employee did not work due to downtime due to the fault of the organization or for reasons beyond the control of the organization and the employee (for example, due to the suspension of the organization or workshop);

the time when the employee did not participate in the strike, but in connection with it could not perform work;

other periods when the employee did not work for reasons provided by law.

An example of determining the settlement period for calculating average earnings. During the billing period, the employee was sick, was on a business trip and on vacation at his own expense

An employee of the organization A.S. Kondratyev went on a business trip on January 15, 2015. For the time when the employee was on a business trip, the organization retains his average earnings (Article 167 of the Labor Code of the Russian Federation).

The calculation period for determining the average earnings for business trip days is the time from January 1 to December 31, 2014. Kondratyev did not complete it completely:

from 14 to 24 March 2014 he was on a business trip;
from June 1 to June 29, 2014 - on vacation at their own expense;
from August 28 to September 5, 2014 - was ill.

The time when the employee was sick, was on vacation or on a business trip, the accountant excluded from the calculation period. Thus, the accountant determined the average earnings retained by Kondratyev for the duration of a business trip, based on the calculation period, which includes the time:

from January 1 to March 13, 2014;
from March 25 to May 31, 2014;
from June 30 to August 27, 2014;
from September 6 to December 31, 2014.

Situation: is it necessary to exclude absenteeism from the calculation period to calculate the average earnings?

Answer: no, it is not necessary.

In the list of periods excluded from the calculated one, there is no time when the employee did not come to work on on their own... Only periods when the employee was released from work in accordance with the law or with the knowledge of the organization's administration are excluded from the billing period (clause 5 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). Therefore, you should not exclude the time of absence from the billing period. This point of view is shared by representatives of the Ministry of Labor of Russia and the Ministry of Health of Russia.

Situation: is it necessary to exclude from the calculation period when determining the average earnings the time when the employee worked part-time while retaining the right to childcare benefits?

Answer: no, it is not necessary.

By general rule the duration of the billing period is 12 calendar months preceding the month the employee retains the average earnings (part 3 of article 139 of the Labor Code of the Russian Federation).

It is necessary to exclude from the billing period, in particular:

Periods in which, according to the law, the employee retained the average earnings;

Other periods when the employee did not work for reasons provided by law.

This procedure is provided for by paragraph 5 of the regulation approved by the RF Government Decree of December 24, 2007 No. 922.

If during the parental leave the employee worked part-time, then she retained the right to childcare allowance for up to 1.5 years old and compensation payment until the child reaches the age of 3 years in the amount of 50 rubles. per month.

That is, at that time, the employee received:

Allowance for caring for a child up to 1.5 years old;

Compensation payment until the child reaches the age of 3 years in the amount of 50 rubles. per month;

Salary.

This procedure follows from part 3 of article 256 of the Labor Code of the Russian Federation.

Working part-time, the employee continues to be on parental leave (Article 256 of the Labor Code of the Russian Federation). However, this period does not fall under any of the items on the list of periods excluded from the calculated one, since the employee actually worked. Therefore, the time when the employee worked part-time while on parental leave should not be excluded from the billing period.

At the same time, the amount of the allowance for caring for a child up to 1.5 years old and compensation payment until the child reaches the age of 3 years in the amount of 50 rubles. do not include per month in the calculation of average earnings. And take into account the amount of salary when determining the average earnings. This approach is indicated in clause 5 of the regulation approved by the RF Government Decree of December 24, 2007 No. 922.

An example of determining the settlement period when calculating the average earnings during a business trip. During the billing period, the employee was on parental leave and worked part-time

Ivanova I.A. has been working in the organization since 2009. From January 1, 2014, the employee was granted parental leave, during which she worked from March 1, 2014 to January 26, 2015 on a part-time basis (6 hours a day) with the maintenance of childcare allowance for up to 1, 5 years.

From January 27, 2015, the employee interrupted parental leave and went to work full-time. From January 28 to February 2, Ivanova was sent on a business trip.

The settlement period is 12 calendar months preceding the month of the start of the business trip, that is, the period from January 1 to December 31, 2014 inclusive. During this period:

- the period from January 1 to February 28, 2014 (inclusive) is excluded from the billing period, since then the employee did not work due to parental leave;

- the period from March 1 to December 31, 2014 (inclusive) is taken into account in the billing period, since during this time Ivanova worked on a part-time basis.

There was no earnings in the billing period

In practice, it happens that the entire billing period consists of the time that needs to be excluded. In this case, for the calculation, take the previous period of time equal to the calculated one (clause 6 of the regulation approved by the decree of the Government of the Russian Federation of December 24, 2007 No. 922).

An example of determining the settlement period for calculating average earnings, when it consists of time that needs to be excluded

Secretary E.V. Ivanova has been with the organization since 2009. From 21 to 23 October 2015, she underwent a medical examination. At the time of the medical examination, her average earnings are kept (Article 185 of the Labor Code of the Russian Federation).

The calculation period for determining the average earnings on the days of passing the medical examination is the time from October 1, 2014 to September 30, 2015.

During the entire billing period, Ivanova did not work:

from February 21 to July 10, 2014, she was on maternity leave;
from July 11, 2014 to October 10, 2015 - on parental leave.

The time when the employee was on maternity leave and parental leave was excluded by the accountant from the billing period. Thus, the entire billing period consists entirely of time, which must be excluded. The average earnings, which are saved for Ivanova at the time of the medical examination, were determined by the accountant for the period from February 1, 2013 to January 31, 2014.

There was no earnings before the billing period

It is possible that even before the billing period, the employee did not have actually worked days (accrued wages). Then, when calculating, take into account the days worked in the month of the occurrence of the event, which is associated with the preservation of average earnings before the occurrence of this event. This rule is enshrined in clause 7 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

An example of determining the settlement period for calculating average earnings. The billing period consists entirely of the time that must be excluded. Before him, the employee did not actually work days

Economist A.S. Kondratyev has been working in the organization since August 13, 2015. From 22 to 30 October 2015, he was on a business trip. For the duration of a business trip, he retains his average earnings (Article 167 of the Labor Code of the Russian Federation).

The calculation period for determining the average earnings for business trip days is the time from August 13 to September 30, 2015.

During the entire billing period, Kondratyev did not work:

from 13 to 31 August 2015, he was on a business trip;
from September 1 to September 30, 2015 - was on study leave.

The accountant excluded this time from the billing period. The accountant cannot take the period preceding the settlement period, since at this time Kondratyev did not work in the organization. The accountant determined the average earnings that are retained for an employee during a business trip for the period from October 1 to October 21, 2015.

Determination of the average earnings in the month of employment

It may happen that an employee needs to calculate the average earnings in the same month when he got a job. In this case, in the billing period, also include the time worked in the month of the occurrence of the event, which is associated with the preservation of average earnings before the occurrence of this event (clause 7 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

An example of determining the settlement period for calculating the average earnings when an employee needs to accrue it in the month of starting work

Economist A.S. Kondratyev has been working in the organization since February 1, 2015. On February 19, 2015, Kondratyev was examined for donating blood and donated blood. The organization must pay this day based on average earnings (Article 186 of the Labor Code of the Russian Federation).

The period preceding the month of determining the average earnings is not taken into account, since at that time Kondratyev did not work in the organization. The average earnings that are retained for an employee during the examination and blood donation were determined by the accountant for the period from February 1 to February 18, 2015.

And if the employee in the billing period - before it began and before the occurrence of the event, which is associated with the preservation of average earnings - did not actually have an accrued salary? For example, he was sent on a business trip on the very first day of registration for work. In this situation, determine the average earnings on the basis of the tariff rate established for it, the official salary (clause 8 of the regulation approved by the Government of the Russian Federation of December 24, 2007 No. 922).

An example of calculating the average earnings of an employee sent on a business trip on the first day of employment. An employee has a salary

The economist of the organization A.S. Kondratyev was hired on September 1, 2015. He has an official salary of 50,000 rubles. On the same day, he was sent on a business trip to a consulting workshop for 3 days. Kondratyev does not have an actually accrued salary for the billing period, before the beginning of the billing period and until the date of his departure on a business trip. Therefore, the accountant calculated the average earnings of Kondratyev based on the official salary established for him.

There are 22 working days in September 2015.

Kondratyev's average daily earnings were:
RUB 50,000 : 22 days = 2272.73 rubles.

Average earnings during Kondratyev's stay on a business trip was:
RUB 2272.73 × 3d = RUB 6818.19

Situation: how to calculate the average daily earnings during a business trip for an employee who was sent on a business trip on the first day of employment? The employee has a piece-rate system of remuneration.

Determine the average daily earnings based on the employee's estimated monthly rate.

An employee sent on a business trip on the first day of employment has no actually accrued salary in the billing period, before it starts and until the moment of going on a business trip. As a general rule, in such a situation, the average earnings are determined based on the tariff rate established for it, the salary (official salary) (clause 8 of the regulation approved by the Government of the Russian Federation of December 24, 2007 No. 922).

If an employee has a piece-rate wage, then he does not have a fixed salary (tariff rate, official salary), since the employee works at piece rates. Therefore, in this case, use the following calculation procedure.

First, you need to determine the employee's estimated monthly rate. Calculate it as follows:

Determine the average earnings for the time spent on a business trip in general order- by multiplying the employee's average daily earnings by the number of business trip days.

An example of calculating the average earnings of an employee sent on a business trip on the first day of employment. The employee works on a direct piece-rate system of remuneration. Employee set a 40-hour work week

VC. Volkov was hired on June 1, 2015 as an electrical appliance assembler. On the same day he was sent on a business trip for 3 days. Volkov does not have an actually accrued salary for the billing period, before the beginning of the billing period and until the date of his departure on a business trip. Therefore, the accountant calculated Volkov's earnings on the basis of the piece rates and production rates established for him.

Payment for the assembly of 1 electrical appliance is 50 rubles. Production rate for 1 hour - assembly of 3 devices. Thus, Volkov's salary for 1 hour of work, calculated based on the production rate and piece rate, is 150 rubles. (50 rubles × 3 pcs.)

Working hours at 40 hours working week in 2015 - 1971 working hours.

Volkov's estimated monthly rate was 24,637.50 rubles. (150 rubles × 1971 hours: 12 months).

There are 21 working days in June 2015.

Volkov's average daily earnings were:
RUB 24,637.50 : 21 days = 1,173.21 rubles.

Average earnings for the time spent on a business trip was:
RUB 1173.21 × 3 days = 3519.63 rubles.

The general procedure for calculating average earnings is established by Article 139 of the Labor Code. It provides that all types of payments defined by the wage system are involved in the calculation. Their source (net profit, other expenses, costs of current activities) does not matter.

The average salary is determined on the basis of the actually accrued wages and the actual time worked by the employee for the 12 calendar months preceding the period during which the average salary is retained for him. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). The specifics of calculating the average wage are established by the Regulations on the specifics of the procedure for calculating the average wage ().

() approved fast. Government of the Russian Federation of 24.12.2007 No. 922 (hereinafter referred to as the Regulation)

To determine the average earnings of an employee and the amount of money relying on accrual in his favor, calculate his average daily or average hourly earnings (the latter indicator is used if the employee has a cumulative record of working hours).

To determine these indicators (average daily or average hourly earnings), you need to find out:

The settlement period and the number of days in it, taken into account when determining the average earnings;

The amount of payments for the billing period taken into account when determining the average earnings.

Billing period and number of days in it

As we said above, the billing period includes 12 full calendar months preceding the month in which the employee should be paid based on his average earnings. The company has the right to establish any other duration of the billing period. For example 3, 6 or 24 months prior to payment. The main thing is that a different settlement period does not lead to a decrease in the amounts owed to the employee (that is, does not worsen his position in comparison with the 12-month billing period).

If the company decides to change this period, the relevant provisions must be enshrined in collective agreements or in the regulation on remuneration.

Example

An employee of ZAO Salyut Ivanov is going on a business trip. For the days of a business trip, he is paid an average salary. Suppose that Ivanov departed this year:

Next, you need to calculate the number of working days in the billing period during which the person worked. The optimal, but rather rare option, if all working days in the billing period were fully worked out by him. In this case, the calculation is not difficult.

Example

A five-day 40-hour working week (8 working hours per day) with two days off (Saturday and Sunday) has been established at ZAO Salyut. In November of this year, an employee of the company Ivanov was sent to training in order to improve his qualifications and with the preservation of average earnings. The settlement period is 12 months - from November 1 of the previous year to October 31 of the current year.

Suppose that the number of working days in the billing period for production calendar

is (all days worked out by Ivanov completely):

Month included in the billing period	The number of working days in the billing period
Last year
November	21
December	22
This year
January	16
February	20
March	21
April	21
May	21
June	20
July	22
August	23
September	20
October	23
Total	250

We have provided a perfect example. As a rule, not a single employee of the company completes 12 months (billing period) in full. Employees get sick, go on vacation, receive various exemptions from work with the preservation of average earnings, etc. All these periods are excluded from the calculation. Also, the calculation will not include the amounts that are accrued in favor of the employee during these days. The list of time periods excluded from the calculation is given in clause 5 of the Regulation. These are the periods during which:

The employee retained the average earnings in accordance with the legislation of Russia (for example, the employee was on a business trip, on annual paid leave, was sent to training, etc.) (with the exception of breaks for feeding a child provided under Article 258 of the Labor Code of the Russian Federation; such periods are included in the calculation, as well as the amounts charged for them);

The employee was not working and was receiving temporary disability benefits or maternity benefits;

The employee did not work due to downtime due to the fault of the employing company or for reasons beyond the control of the employer and employee;

The employee did not participate in the strike, but because of it he could not do his job;

The employee was provided with additional paid days off to take care of children with disabilities and disabled from childhood;

In other cases, the employee was released from work with full or partial salary or without it (for example, when on vacation at his own expense) in accordance with the legislation of Russia.

Holidays or days off on which the employee worked should be taken into account when calculating the average earnings in general.

Example

A five-day 40-hour working week (8 working hours per day) with two days off (Saturday and Sunday) has been established at ZAO Salyut. In December this year, an employee of the company Ivanov was sent on a business trip. The settlement period is 12 months. Therefore, it includes the time from December 1 of the last year to November 30 of the current year.

Situation 1

Month of the billing period		The number of working days actually worked by the employee		Note
Last year
December	22	22	-	-
This year
January	16	16	-	-
February	20	15	5
March	21	21	-	-
April	21	14	7
May	21	21	-	-
June	20	20	-	-
July	22	19	3	The employee was sick and received temporary disability benefits
August	23	3	20
September	20	20	-	-
October	23	21	2
November	21	21	-	-
Total	250	213	37	-

When determining Ivanov's average earnings, 37 days and the payments that are charged for them are excluded from the calculation period. Therefore, the calculation involves 213 (250 - 37) days worked for the billing period.

Situation 2

Month of the billing period	The number of working days in the billing period according to the production calendar		The time during which the employee did not work or the average salary remained for him (in working days)		Note
Last year
December	22	22	-	-	-
This year
January	16	19	-	3	The employee worked in holidays
February	20	15	5	-	The employee was sick and received temporary disability benefits
March	21	21	-	-	-
April	21	14	7	-	The employee was on a business trip
May	21	21	-	-	-
June	20	22	-	2	Employee worked on weekends
July	22	19	3	-	The employee was sick and received temporary disability benefits
August	23	3	20	-	The employee was on annual paid leave
September	20	21	-	1
October	23	21	2	-	The employee was on vacation at his own expense
November	21	21	-	-	-
Total	250	219	37	6	-

When determining Ivanov's average earnings, 37 days and the payments that are charged for them are excluded from the calculation period. At the same time, the days worked on a holiday or weekend are taken into account, and the payments accrued for them (6 days). Therefore, the calculation involves 219 (250 - 37 + 6) days worked for the billing period.

There are situations when an employee gets a job within the reporting period. That is, at the time when the accountant needs to determine his average earnings, he did not work in the company for the settlement period (for example, 12 months). There is no procedure for calculating the average earnings for situations not related to the payment of vacations. Therefore, the company has the right to define it in the employment contract with the employee or in the regulation on remuneration. Then, in the billing period, you can include the time from the first day of the employee's work to the last day of the month that precedes the payment of average earnings.

Example

A five-day 40-hour working week (8 working hours per day) with two days off (Saturday and Sunday) has been established at ZAO Salyut. The settlement period is 12 months.

In December this year, an employee of the company Ivanov was sent on a business trip. At the same time, he got a job at the firm on August 22 of this year. In this situation, the billing period includes the time from August 21 to November 30 of the current year.

The following data is reflected in the time sheet according to Ivanov.

Month of the billing period	The number of working days in the billing period according to the production calendar	The number of days actually worked by the employee	The time during which the employee did not work or the average salary remained for him (in working days)	Work on holidays or weekends	Note
August	23	8	-	-	From 1 to 21 August, the employee did not work for the company
September	20	22	-	2	The employee worked on the day off
October	23	19	4	-	The employee was on vacation at his own expense
November	21	21	-	-	-
Total	87	70	4	2	-

In this case, from total working days according to the production calendar (from the moment of employment of the employee to the month preceding the month of payment of the average salary), the time when he did not work at the company (15 days of August) is excluded, and 4 days unpaid leave... At the same time, the days worked on a holiday or weekend are taken into account, and the payments accrued for them (2 days). Therefore, 70 (87 - 15 + 2 - 4) days worked are included in the calculation.

Payments for the billing period

General position in terms of payments included in the calculation when determining the average earnings, it is established by Article 139 of the Labor Code. According to this norm, “to calculate the average wage, all types of payments provided by the wage system are taken into account and applied by the respective employer, regardless of the sources of these payments”. This Code norm is specified in clause 2 of the Regulation. So, when calculating the average earnings, the accountant, in particular, must take into account:

Salary (including in-kind) calculated at tariff rates and salaries for hours worked; for work performed at piece rates, as a percentage of revenue or commission;

Surcharges and surcharges to tariff rates and salaries for professional skill, class, length of service (work experience), academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, team leadership, etc .;

Payments related to working conditions, including payments due to regional regulation of wages (in the form of coefficients and percentage allowances to wages), increased wages for heavy work, work with harmful and (or) dangerous and other special working conditions, for work at night, pay for work on weekends and non-working holidays, pay for overtime work (as within the maximum overtime work- 120 hours per year and beyond);

Bonuses and remuneration provided for by the remuneration system (for some types of bonuses and remuneration, a special accounting procedure is determined);

Other types of payments related to wages applied in the company.

As we indicated above, some payments are not taken into account when calculating the average earnings, as well as the time during which they were accrued. For example:

Average earnings retained by a software employee labor law(when he is on a business trip, educational or annual next vacation etc.);

Payment for downtime due to the fault of the employing company or for reasons beyond the control of the employer and employee;

Payment for days off to care for children with disabilities and disabled children, etc.

Thus, all payments related to the remuneration of employees are included in the calculation. Accordingly, the calculation does not include payments that are not associated with it and are not remuneration for work. These include, for example, material assistance, various social payments (payment for rest, food, travel, education, treatment, utilities etc.), dividends accrued by the owner of the company, amounts of loans issued to employees, interest on loans received from employees, remuneration to members of the board of directors or supervisory board, etc. Moreover, certain social payments are provided for by an employment contract with an employee or not, it doesn't matter.

Expert opinion

By virtue of Article 139 of the Labor Code, for calculating the average wage, all types of payments provided for by the wage system applied by the respective employer are taken into account, regardless of the source of these payments. According to Article 129 of the Labor Code in wages(employee remuneration) includes remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensatory payments) and incentive payments (additional payments and incentive payments, bonuses and other incentive payments). Thus, the remuneration system includes only those types of payments that are directly related to the quantity, quality and working conditions.

Clause 3 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, explicitly states that payments social nature and other payments not related to wages (material assistance, payment of the cost of food, travel, training, utilities, recreation, and others) are not taken into account for calculating the average earnings. Thus, the payment of the cost of food does not apply to wages, including in the case when it is provided for by an employment contract. Therefore, when calculating the average earnings, it is not taken into account.

P. Erin, service expert Legal consulting GUARANTEE,

A. Kikinskaya, Reviewer of the Legal Consulting Service GARANT

In addition, various compensations are not related to wages, for example, paid to reimburse workers' expenses related to their performance job responsibilities... In particular, per diems, compensation for the use of personal property for official purposes (including a car). At the same time, the size of such compensation payments (within or above the norms) does not matter. Recall that some of them are standardized (daily allowance, compensation for using a personal car, etc.). However, this regulation concerns exclusively the taxation of such payments. These restrictions have nothing to do with labor legislation and the procedure for calculating average earnings. Supplements and allowances of a compensatory nature, which are part of the salary (for example, for work on holidays, overtime), are included in the calculation of average earnings.

Example

Therefore, it includes the time from December 1 of the last year to November 30 of the current year. During this period, Ivanov received payments in the amount of 472,400 rubles, including:

Salary (salary) in the total amount of 403,000 rubles;

Additional payment for combining professions - 24,000 rubles;

Payment for work on weekends - 3000 rubles;

Financial assistance - 12,000 rubles;

Cash gift - 3000 rubles;

Holidays for annual paid leave - 22,000 rubles;

Business trip (daily and average earnings for business trip days) - 5400 rubles.

From the amount of payments taken into account when calculating the average earnings, material assistance, a cash gift, vacation pay, travel allowances are excluded. Thus, the accountant should take into account payments in the amount of:

472,400 - 12,000 - 3,000 - 22,000 - 5,400 = 430,000 rubles.

They do not take into account when calculating average earnings and additional payments to average earnings up to the size of the salary, if such are determined by labor contracts or the regulation on remuneration adopted by the company. The fact is that the amounts and corresponding days during which the average earnings remained for the employee are excluded from the billing period. Consequently, such a surcharge falls within this definition.

Average daily earnings and calculation of amounts due to the employee

In order to determine the amount to be charged for the days when the employee's average earnings are kept, his average daily earnings are calculated. An exception is provided only for those employees who have a cumulative record of working hours (they determine the average hourly earnings, which we will discuss below). Average daily earnings are determined by the formula:

Example

A five-day 40-hour working week (8 working hours a day) with two days off (Saturday and Sunday) has been established at ZAO Salyut. In December of this year, an employee of the company Ivanov was sent on a business trip for 7 working days. The settlement period is 12 months. Therefore, it includes the time from December 1 of the last year to November 30 of the current year.

The employee has a monthly salary of 30,000 rubles.

Month of the billing period	The number of working days in the billing period according to the production calendar	The number of days actually worked by the employee	Deviations from normal working conditions (number of days and reason)	Employee benefits (RUB)
salary		The number of days actually worked by the employee		other payments	payments included in the calculation
Last year
December	22	22	No	30 000	-	30 000
This year
January	16	14	2 days - vacation at your own expense	26 250	-	26 250
February	20	20	No	30 000	-	30 000
March	21	23	2 days - weekend work	30 000	5714 (weekend pay)	35 714
April	21	21	No	30 000	-	30 000
May	21	22	1 day - work on a holiday	30 000	2857 (holiday pay)	32 857
June	20	20	No	30 000	-	30 000
July	22	4	18 days - annual leave	5455	24 545 (vacation pay)	5455
August	23	23	No	30 000	3000 (material assistance)	30 000
September	20	21	1 day - weekend work	30 000	3000 (payment for work on weekends)	33 000
October	23	23	No	30 000	-	30 000
November	21	18	3 days - business trip	25 714	7850 (business trip payment including daily allowance and average earnings)	25 714
Total	250	231	-	-		338 990

Ivanov's average daily earnings will be:

RUB 338,990 : 231 days. = 1467 rubles / day

For 7 working days of a business trip, he should be credited with:

1467 RUB / day × 7 days = RUB 10,269

Average hourly earnings and calculation of amounts due to an employee

For employees who have a cumulative record of working hours, to pay for the days in which the average earnings are kept, the average hourly earnings are calculated. The calculation of the average daily and average hourly earnings is essentially similar. However, if in the first case the number of days is taken into account, then in the second - the number of hours actually worked by the employee.

Average hourly earnings are determined by the formula:

The amount of the payment due to the employee is determined as follows: Example

A five-day 40-hour working week (8 working hours per day) with two days off (Saturday and Sunday) has been established at ZAO Salyut. In December of this year, an employee of the company Ivanov was sent on a business trip for 7 working days (56 hours according to the schedule). The settlement period is 12 months. Therefore, it includes the time from December 1 of the last year to November 30 of the current year. Ivanov has a summarized accounting of working hours and an hourly wage rate of 180 rubles per hour.

Month of the billing period	The number of working hours in the billing period according to the production calendar	Number of hours actually worked by an employee	Deviations from normal working conditions (number of hours (days) and reason)	Employee benefits (RUB)
salary		Number of hours actually worked by an employee		other payments	payments included in the calculation
Last year
December	176	176	No	31 680	-	31 680
This year
January	128	112	16 hours (2 days) - vacation at your own expense	20 160	-	20 160
February	159	159	No	28 620	-	28 620
March	167	183	16 hours (2 days) - weekend work	30 060	5760 (payment for work on weekends)	35 820
April	167	167	No	30 060	-	30 060
May	167	175	8 hours (1 day) - work on holiday	30 060	2880 (holiday pay)	32 940
June	159	159	No	28 620	-	28 620
July	176	32	144 hours (18 days) annual leave	5760	25,920 (vacation pay)	5760
August	184	184	No	33 120	3000 (material assistance)	33 120
September	160	168	8 hours (1 day) - weekend work	28 800	2880 (payment for work on weekends)	31 680
October	184	184	No	33 120	-	33 120
November	168	144	24 hours (3 days) - business trip	30 240	7850 (business trip payment, including daily allowance and average earnings)	30 240
Total	1995	1843	-	-	-	341 820

Ivanov's average hourly earnings will be:

RUB 341 820 : 1843 h = 185 rubles / h.

For the working hours of a business trip, he should be credited with:

RUB 185 / h × 56 h = RUB 10 360

For pieceworkers, with the summarized accounting of working hours, the average earnings are calculated in a similar manner. When calculating, take into account all payments included in the calculation, and the amount of time actually worked by the pieceworker.

One of the most important indicators used in calculating benefits and vacation pay is average earnings. It depends on the employee's income, terms, work schedule and other values. For more details on how the average earnings are calculated in ordinary and non-standard situations, read below.

Vacation

Each employee is entitled to 28 calendar days of rest once a year. Vacation is paid based on the average earnings, which depends on the actually accrued payments to the employee and the time worked by him. The previous calendar year is taken into account. The average earnings for vacation pay are calculated as follows:

From = Average daily income (SRH) x Number of days off.

Average daily income is the ratio of the accrued salary to the previous 12 months and the weighted average number of calendar days. From 04/02/14 this figure is 29.3. What is included in the calculation of average earnings? According to paragraph 3 of Resolution No. 922, wages, bonuses, allowances and other types of remuneration for work are taken into account. The amount of previously received vacation pay, material assistance not included in the average income. Also, payments for the period of absence of an employee are excluded from it, when:

a) he kept his salary in accordance with the law, except for breaks for feeding the baby;

b) the person received sick leave or pregnancy benefits;

c) the employee did not work due to reasons beyond his control, for example, downtime, strikes;

d) additional days of rest were provided for caring for a disabled person.

Average daily income = (The sum of bonuses, allowances, remuneration accrued for the reporting period / 12 months) / 29.3 (constant value).

Example

An employee of the company takes a vacation from 01/19/15 to 02/01/15 for 14 days. The employee's salary for 12 months was 550 thousand. In 2014, there were no passes. The average earnings will be calculated as follows:

Determine the daily income: 550,000 / 12 / 29.3 = 1564.28.
Vacation: 1564.28 x 14 = 21 899.92.
At the end of February, the employee received an award of 25,000 rubles. based on the results of the work. It also needs to be included in the calculation: ((550,000 + 25,000) / 12 / 29.3) x 14 = 22,895.32.
Determine the amount of the additional payment: 22,895.32 - 21,899.92 = 995.40

Such a simple formula is rarely used. An employee gets sick or takes a vacation at least once a year. Therefore, 12 months in a row are extremely rare.

Period

If one or several months have not been fully worked, then the procedure for calculating the average earnings changes. The amount of actually accrued income is divided by a constant amount (29.3). The result is then multiplied by the number of months worked.

Let's break this big formula into several small ones.

SRZ = Salary / Number of days (1), where:

(1) = Day of full months (2) + Day of incomplete months (3);
(2) = Number of months worked in full x 29.3;
(3) = (29.3 / Number of days in a month) x Number of days worked This is how the average earnings for vacation are calculated.

Let's consider this formula with an example.

Since May 13, the employee of the enterprise has been granted a vacation for 14 days. In the period from 05/01/14 to 04/30/15 he was ill for 5 days. The amount of actually received salary is 268 thousand rubles. The reporting period consists of:

full months: 322.3 days (11 x 29.3);
incomplete months: 29.3 / 30 x 25 = 24.42 days.

Average daily income is: 268,000 / (322.3 + 24.42) = 772.96.

From the result obtained, it is necessary to pay personal income tax and insurance premiums... If the employee's activities are not related to the manufacture of fixed assets or intangible assets, then these costs can be taken into account for the purpose of taxation of profits.

An example of calculating average earnings

The employee goes on vacation on 22.05 for 28 calendar days. He worked in the organization for over 3 years. Salary - 15,000. In May of the previous year, a person was on vacation for 28 days, and in September he was ill for four days. Let's calculate the average earnings of an employee:

1. Let's determine the employee's salary in May:

15,000 / 18 x 3 (hours worked) = 25,000.

2. Now we find the number of days worked:

29.3 / 31 x 3 = 2.84.

3. Salary of an employee in September (excluding sick leave):

15,000 / 21 x 18 (days worked) = 12857.14.

4. The number of calendar days worked in the ninth month:

29.3 / 30 x 26 = 25.39.

Let's calculate the average earnings: 165 357.14 / 321.23 = 514.76.

Vacation: 514.76 x 28 = 14 413.28.

Personal income tax: 14,413.28 x 0.13 = 1874.

Payout: 14,413.28 - 1874 = 12,539.28.

Early leave

An employee gets the right to paid days off after six months of work. If necessary, he can take a vacation 28 days earlier, if the manager does not object. According to Art. 137 of the Labor Code of the Russian Federation, if an employee wants to quit before the end of the period on account of which he received days off, then the boss can withhold from his income the debt for the unworked time.

If a person did not have an accrued salary before and for the reporting period, then the average earnings for the vacation will be calculated based on the amounts received for the days worked in the current month.

For example, let's make a calculation for an employee who worked from May 1 to May 18, who goes on the main paid vacation from May 19 for 14 days. For the convenience of the calculation, let's take a salary of 15,000.

The number of calculated days: 29.3 / 31 x 18 = 17.01.

SRH: 15,000 / 17.01 = 881.83.

Vacation: 881.83 x 14 = 12 345.62.

Personal income tax: 12,345.62 x 0.13 = 1605.

Amount to be paid: 12 345, 62 - 1605 = 10 740.62.

A similar procedure for calculating average earnings is used when transferring an employee between organizations. According to Art. 77 TC. RF, this circumstance is the reason for the termination of the previous employment contract. That is, the employee is fired and compensated for the remaining vacation. At the new location, the calculation of the average earnings for vacation pay will take place according to the following algorithm:

the number of days worked is determined;
the amount of funds received by the employee is calculated;
determined by the SRH;
vacation pay is calculated.

Part-timers

According to Art. 286 of the Labor Code of the Russian Federation, such workers must be provided with days off in parallel with rest at the main place. The problem is that the duration of these two types of "vacation" may not coincide. The manager in the second place of work does not have the right to refuse leave for extra days... Only certain categories of employees, for example, teachers, are eligible for extended leave. What to do? The only way out is to write a vacation application at your own expense for the missing days. Additionally, you need to provide documents from the main place of work that will confirm the duration of the rest. The amount of vacation pay is determined according to the standard scheme.

Dismissal

If an employee leaves the place of work, he needs to be paid compensation. The calculation of the average earnings upon dismissal is carried out according to the following formula:

SRH = Actual salary paid / 12 / 29.3.

If the employee has worked for less than a year, then the calculation uses data for the period from the date of admission to the position until the last date of the month preceding the dismissal. The same formulas and conditions apply in the event of a layoff of an employee.

Example No. 1

By the time of the layoff, the employee had worked in the company for six months. During this time, she took 5 days of paid rest. There were no periods excluded from seniority. Upon dismissal, the employee must be compensated for: 28 - 5 = 23 days. In fact, the amount of salary received for 6 months is 225 thousand rubles. Let's calculate the average earnings for compensation:

225,000 / 6 / 29.3 = 1279.86 rubles. - daily average earnings;
1279.86 x 23 = 29 436.78 rubles. - vacation pay.

Example No. 2

The employee wrote a letter of resignation from 05/10/2014. He worked in the organization since 05/01/2013. There were no gaps in the reporting period. Salary - 20 thousand rubles. The compensation is:

(20,000 x 12) / 12 / 29.3 = 682 rubles. - earnings per day;
682 x 28 = 19 096 rubles. - vacation pay.

Example No. 3

The person has worked at the enterprise for over a year. On May 24, he wrote a letter of resignation. Per unused vacation he is entitled to compensation. The basis for calculations is the period from 05/01/13 to 04/30/14. During this time, the employee was on vacation for 4 days in April. There were no other amounts excluded from the calculations. The actually paid wages - 118 thousand rubles. The base period consists of 11 full months (322.3 days) and 25.4 days in April (29.3 / 30/26).

SRH: 118,000 / (322.3 + 25.4) = 339 rubles / day.

Government support

To receive benefits former employee you must provide a certificate indicating the average earnings for the employment center. The benefit is calculated as a percentage of income for the last 3 months of work. The form of the certificate must correspond to the form provided at the employment center. The data on the level of wages is stored at the enterprise for 75 years. So even if a person worked for a company 5 years ago, he can still get such a document.

The employer is obliged to provide a certificate within three days, which indicates the average earnings for the employment center. The calculation is carried out without taking into account the days when:

the person retained the SRH;
the employee was on sick leave, on maternity leave, caring for disabled children;
the employee did not work due to downtime, strikes;
the employee was on vacation.

If the entire period consists of excluded days, then the base for calculating the SRH should be moved to the corresponding period of time in the previous period.

It is not worth hoping for an average income during the period of unemployment. The government of the Russian Federation sets maximum payments for each financial year. If a person has had a paid job for more than 26 weeks (6 months) in a 12 month period, they will have two pay periods. In the first six months, the amount of the benefit will depend on the average monthly earnings:

75% of the established maximum in the first three months;
60% - in the next four months;
45% - in the future.

For the next 12 months, the worker will be paid a minimum allowance. The same rate is provided if the person did not work for 26 weeks in the previous calendar year. The sum of the established minimums and maximums is increased by the district coefficient.

Recalculation

The part-time employee quit on March 10 and received a certificate of income. Former colleagues later he was informed that salaries at the firm had increased since March 1. The employee needs to receive a recalculation. According to the legislation, if the change in salaries occurred after the settlement date, the earnings for the base period are increased. From December to February, the employee received 4 thousand rubles. per month.

First calculus:

Average daily income = (3 x 4000) / (21 + 17 + 20) = 12,000 / 58 = 206.90 rubles.
Average number of days worked: 58/3 = 19.33.
Earnings: 206.9 x 19.33 = 3999.38 rubles.

After recalculation, the salary for the position was 5 thousand rubles. Change rate: 5000/4000 = 1.25. According to the new data, the SRZ will be: 3999.38 + 25% = 4999.23 rubles.

Nuances

The calculation of the average earnings for unemployment and the stipend that is paid during the retraining and promotion period is the same. The calculation is carried out on the basis of data for 3 months and the number of days worked in the reporting period.

The calculation of the average earnings for the benefit is carried out according to the following formula:

SRZ = SDZ x SMD, where:

SDZ - average earnings per day (actually accrued income / number of days worked);
SMD is the average number of working days.

If installed incomplete week, then this indicator is determined by dividing the salary by the number of days in the reporting period.

Average earnings can be calculated based on data on hourly wages:

SRZ = SCHZ x SMCH, where:

СЧЗ - average earnings per hour;
SMC - the average monthly number of hours worked, depending on the length of the week.

The average working time for the period January - March 2015 (the number of working days 17, 20 and 20) will be:

(136 + 159 x 2) / 3 = 151.3 (40-hour week);
(122.4 + 143 x 2) / 3 = 136.13 (36-hour week);
(68 + 79.5 x 2) / 3 = 75.67 (20-hour week).

The sum of the working hours for the calendar is divided by 3.

Example

An employee with a worked 40-hour week is entitled to a salary of 25,000 rubles. From 01.04. 13 he quits. The basis for the calculation is 3 months. In January, an employee took a sick leave for 3 days. The rest of the months have been fully worked out. In fact, the person worked: 112 + 159 x 2 = 430 hours.

The average operating time under standard conditions is 151.33 hours.

Income: 22,058.82 + 25,000 x 2 = 72,058.82.

SRH per hour: 72,058.82 / 430 = 167.58.

SRZ: 167.58 x 151.33 = 25 359.88 rubles.

Calculation of average earnings for sick leave

The amount of the disability benefit depends on the length of work and the income level of the employee:

with an experience of 8 years or more, a payment of 100% SRH is due;
5-8 years old - 80%;
under 5 years old - 60%.

If the average earnings of an employee exceeds the amounts established by law (624,000 rubles in 2014 and 568,000 rubles in 2013), then the indicated maximums are taken into account.

The first step in calculating the benefit is to determine the money actually paid to the employee. The period for calculating the average earnings will be two years. The amounts for which contributions to the FSS were paid are taken into account. The resulting value is divided by 730 (i.e. 365 cd per year x 2). The amount of the daily allowance is calculated by multiplying the daily earnings by the appropriate percentage (depending on the length of service). The first three days of sick leave are paid by the employer, the next - by the FSS. If the employee's length of service is less than 26 weeks, then the minimum wage (5965 rubles for 2015) is used to calculate the allowance for each month.

Example No. 1

An employee of the organization was sick from February 2 to 9. For the period 2013 and 2014 there were no absenteeism. The salary for the years did not exceed the maximum amount. At the date of the onset of the illness, the work experience was more than 8 years. Sick leave will be paid at 100% of the average income. An employee's salary for two years is 365 thousand rubles.

1.365 / 730 = 500 - allowance per day.

2.500 x 5 = 2500 rubles. - the amount of compensation for the entire period of disability. Of them:

500 x 3 = 1500 - will be paid at the expense of the company;
500 x 2 = 1000 - will list the FSS.

Example No. 2

The employee was ill from 22 to 25 January. His salary for the base period was 570 thousand rubles. for 2013 and 630 thousand rubles. for 2014. Work experience - 3 years.

(568 + 624) / 730 = 1632.88 - rub. / day - average daily earnings.

Two calendar days fall into the period of illness. Since a person's work experience is less than 5 years, the allowance will be paid in the amount of 60% of the average income at the expense of the enterprise:

1632.88 x 0.6 x 2 = 1959.46 rubles.

Calculation of average earnings for business travelers

During travel periods, only working days are paid, which are provided for by the timesheet and staffing table. Only payments for labor are taken into account. The base period for calculations is twelve months preceding the one in which the employee was sent on a business trip. The rules for calculating the amount of average earnings are standard.

Let's consider an example

An employee was hired by the company on February 10, 2014. Salary for staffing table- 40 thousand rubles. By order of the director, on February 25, she was sent on a business trip lasting 4 days. The calculation period (249 days) the employee did not work due to illness (8 days) and paid leave (14 days). The salary in these months amounted to 26,086.96 rubles. and 12,000 rubles. respectively.

Actual amount received for 12 months:

40,000 x 10 + 26,086.96 + 12,000 = 438,086.96 rubles.

The number of days worked: 249 - 8 - 14 = 227.

SRZ: 438,086.96 / 227 = 1,929.90 rubles.

The amount of travel allowances: 1929.90 x 4 = 7719.59 rubles.

Pregnancy and childbirth

The average income in this case is determined by dividing the amount of wages received by the number of days worked. The basic settlement period is two calendar years.

Example No. 1

The employee went on maternity leave on February 5. Her salary for the previous two years was 520 thousand rubles. in 2013 and 610 thousand rubles. in 2014. These figures do not exceed statutory maximums. Therefore, the entire amount of earnings will be taken into account when calculating the benefit. Period for settlements: 365 x 2 = 730 days. There were no excluded amounts in these years. Average daily earnings = (610 + 520) / 730 = 1,547.95 rubles. - the basis for calculating the amount of the benefit.

Example No. 2

From 10.06.2015 the employee left for maternity leave... She has been employed in the organization since 01.08.2013. Her salary for the previous two years amounted to 90 thousand rubles. in 2013 and 510 thousand rubles. in 2014. By the time the vacation began, the total insurance experience exceeded 6 months. The allowance will be calculated based on the salary received.

The employee's actual earnings: 90 + 510 = 600 thousand rubles.

In two years, the employee had 35 days to be excluded. Then the base period is: 730 - 35 = 695 days.

Average daily earnings: 600,000 / 695 = 863.31 rubles. This figure will be taken into account when calculating the benefit.

Example No. 3

An employee of the company goes on parental leave in 2015. During the billing period, she was ill for 45 days. The allowance will be calculated based on 685 days.

Average earnings: 630 (2013) + 620 (2014) = 1,250,000 rubles.

This figure exceeds the legal limit - 1,192,000 rubles:

630,000> 568,000 (2013);
620 000 < 624 000 (2014 г.).

Average daily earnings: (568 + 620) / 685 = 1,734.30 rubles.

The maximum value of SRH, which is established by law: 1192/730 = 1,632.87 rubles.

Since the calculated value is greater than the maximum, then the amount of 1,632.87 rubles will be used when calculating the sick leave.

Restrictions

If in the base period the employee did not have income or its value did not exceed the statutory minimum, then the minimum wage is used to calculate the amount of benefits, sick leave, vacation pay. Average daily wages are calculated as follows:

Minimum wage x 24 months / 730 days.

An employee of the enterprise was hired for the first place of work on January 15. From 25.04 to 29.04 she was ill. Since there was no insurance experience before, the amount of the benefit will be calculated based on the indicator of 60% SRH. Over the past 24 calendar months (from 01/01/13 to 12/31/14) the actual salary level was 0 rubles. The allowance will be calculated based on the minimum wage: 5965 x 24/730 days. = 196.11 rubles.

Seasonal work

The algorithm for calculating the average earnings for employees who get temporary jobs is slightly different from the general one.

SRH = Actual salary / Number of days worked in a 6-day week.

Example No. 1

The company entered into a contract with an employee for temporary work from September 1 to October 2. In October, he was given two days of paid leave. For fully worked September, the employee received 20,000 rubles. With a 6-day week, the number of working days is 26. SRZ: 20,000 / 26 = 769.23 rubles.

Example No. 2

The company entered into a contract with the employee for temporary work in the period from 01.03 to 03.04. For a fully worked March, the employee received 12,000 rubles, and for 3 days in April - 1,636 rubles. With a 6-day working week, the number of working days is 28. SRZ: (12,000 + 1,636) / 28 = 487 rubles.

Example No. 3

The company entered into a contract with an employee for seasonal work in the period from August 3 to October 1. For fully worked months, he will receive 25,000 rubles. In October, an employee took 5 days off from subsequent dismissal... From 10 to 14 August he was ill. This period is excluded from the SRH calculation. For the worked 47 days, 45,183.98 rubles were accrued. SRH: 45 183.98 / 47 days = 961.36 rubles.

Example No. 4

The company entered into a contract with an employee for seasonal work in the period from February 11 to April 8. For fully worked months, he will receive 12,000 rubles. In February, he was ill for 8 days. This period is excluded from the calculation of average earnings. For all the time, the salary was accrued in the amount of 20 073 rubles. SRZ: 20 073/41 days = 490 rubles.

Truancy

The person was hired by the organization from the 5-day week on 02/01/12, and on 04/26 of the same year he decided to quit. The base for calculations is 3 months. The first two employees worked completely. In March, he was ill for 6 days, took 3 days at his own expense and missed the same amount without good reason... According to the regulation, sick leave and vacation at their own expense are excluded, and absenteeism is not included in the list. It turns out that the employee worked: 17 + 20 + (20 - 6 - 4) = 47 days. Under standard conditions, the average number of days worked is 19.

Total salary: 15,000 x 2 + 5250 = 35,250 rubles. SRZ: 35 250/47 x 19 = 13 037.23 rubles.

To pay almost all benefits, you need to calculate the average earnings. The calculation procedure is enshrined in Art. 139 of the Labor Code of the Russian Federation. This is the average salary of an employee for the actual hours worked.

Average earnings are equal to the ratio of the wages paid to the employee and other payments to the actual hours worked for the last 12 calendar months.

We need this earnings to calculate the following cash payments:

For ;
For ;
For study leave;
To transfer an employee to a position that is paid lower than the one he held. The average earnings are used for calculation if the state of health does not allow the employee to occupy the previous position;
When an employee undergoes a mandatory medical examination for the company;
If the employee donates blood, and he is entitled to rest days;
Po - in connection with illness, motherhood.

Features of calculating average earnings

All the features that must be taken into account when calculating the average salary are indicated in the Regulation, which is approved Government Decree No. 922 of 24.12.2007.

Ordinance 922 on average earnings states that in order to calculate it, it is necessary to take into account:

Salary for the entire calendar year preceding the calculation;
Social payments are not taken into account in the calculation;
When calculating the time actually worked by the employee, the days when the employee received benefits for average earnings, participated in strikes or was idle due to the fault of the employer are not taken into account;
if the employee did not have actual wages and days worked;
average monthly earnings cannot be lower than the minimum wage established for the accounting year.

An example of calculating average earnings (taking into account a business trip, sick leave, vacation)

The employee's salary is 36,985 rubles.
From 04/05/2014 to 18.04.2014 he was on a business trip.
In addition, from 15.10.2013 to 29.10.2013, the employee was on sick leave.
From 15.07.2013 on 02.08.2013 - on vacation.
During this time, he received a salary and bonuses in the amount of 624,258 rubles.

What salary will he receive for April?

It is necessary to calculate the average earnings for the days when the employee is on a business trip.

In the period from 18.04.2013 to 18.04.2014 - 248 working days. From here it should be excluded:

sick leave - 11 working days;
vacation - 15 working days.

In fact, the employee worked in a year - 248 - 11 - 15 = 222 working days. Average earnings will be equal to: 624 258/222 = 2 812 rubles per day.

There are 22 working days in April, of which "business trip" days are 10 days. The salary for April is: (36 985/22 * 12) + (2 812 * 10) = 48 294 rubles. This is the "net" salary of an employee - without paying personal income tax.

Payments that are taken into account in the calculation

all types of payments, remuneration, bonuses, fees and other income that the employee receives for the performance of work and services that are established by the employer. Non-monetary wages are also included;
payments to state and municipal employees;
allowances to salaries, tariff rates;
regional coefficients and other additional payments that are required by law (for example, for work in difficult climatic conditions).

Example: Calculate the salary for February, if "sick leave" from 02.02.2014 to 17.02. 2014 year. The monthly salary is 28,475 rubles. The regional coefficient is 1.3. In the period from 25.08.2013 to 17.09.2013 - vacation. For the entire period, the employee received an income of 589,762 rubles.

Working days in the period from 17.02.2013 to 17.02.20174 - 247 days. Vacation - 17 working days. The employee worked in a year - 247 - 17 = 230 days. "Sick leave" in February - 11 days, working days - 20.

Average earnings are: 589,762/230 = 2,564 rubles.

Salary for February: ((28 475 * 1.3 / 20) * 9) + (2 564 * 11) = 44 862 rubles.

Payments that are not taken into account in the calculation

To calculate the average earnings, according to the 922 regulation, the following payments are not taken into account:

all payments of a social nature - from the enterprise, partial or full payment for food or travel, and other compensations that the employer may pay to his employees, but which are not related to work;
payments that an employee receives, based on average earnings - "travel", "sick leave", "vacation".

Accounting for bonus payments when calculating average earnings

In 922 of the Regulation on average earnings, in paragraph 15, are given features of accounting for bonus payments that are taken into account in the calculation. These are the features:

if happens monthly charge and the payment of premiums, then they are taken into account for the calculation, but not more than one payment per month;
if bonuses are not calculated every month, but within the billing period, then all payments are taken into account;
if premiums are not calculated every month, but this period is longer than the billing period, then payments in the monthly part are taken into account;
are taken into account of remuneration based on the results of annual work, for length of service, for holidays, various dates, anniversaries. Condition - these payments must be spelled out in internal regulations companies;
if bonuses are paid to an employee for an incomplete billing period, or an unaccounted time has fallen into the billing time, then the amount is taken into account in proportion to the actual time;
if the bonus is initially calculated depending on how long the employee has worked. Then they are fully taken into account.

Example: Calculate "travel allowances" for the period from 05.02.2014 to 03.03.2014. For the billing period (that is, from 01.02.2013 to 31.03.2014) the employee received a salary in the amount of 895 421 rubles. Every month he was awarded bonuses in the amount of 1,700 rubles, in addition, he received a prize for his anniversary - 3,500 rubles. During this time, the employee was 2 times on sick leave - from 17.03.2013 to 31.03.2013, and 10.10.2013 to 26.10.2013.

For the reporting year, there were 247 working days. 10 working days for the first sick leave and 12 working days for the second sick leave are deducted from them. Consequently, the employee worked 225 working days.

During this year, he received 895 421 + (12 * 1,700) + 3,500 = 919 321 rubles. Average earnings are equal to: 919 321/225 = 4 086 rubles. An employee will stay on a business trip for 19 working days. The amount of travel allowances is equal to: 4,086 * 19 = 77,634 rubles.

Adjustment of average earnings

The 922 Regulation, in paragraph 16, states that average earnings subject to adjustment in case if:

if there was an increase in the employee's salary during the billing period. Then, those payments that are taken into account for its calculation, but made before the increase, should also be adjusted, that is, multiplied by the adjustment factor.
If the increase occurred not in the accounting period, but before the occurrence of the case when the calculation is needed, then it is the average earnings that are adjusted for the coefficient.

Example: Since March 1, the company has experienced a salary increase, and the employee is going on a business trip since March 10. The increase factor is 1.37. Average earnings before the increase - 3,852 rubles. An employee leaves on a business trip for 8 working days. Therefore, you need to adjust the "travel" - (3 852 * 1.37) * 8 = 42 218 rubles.

If the increase occurred when the employee is in the period when payments are accrued to him on average earnings. In this case, the part that is behind the date of the increase goes up.

Example: The employee is on sick leave from 25.02.2014 to 05.03.2014. His average earnings at the time of going on sick leave was 2,365 rubles. Since March 1, there has been an increase in wages by 1.12. Therefore, 3 days in March are subject to recalculation. "On hand" the employee will receive (4 * 2 365) + ((2 365 * 1.12) * 3) = 17 406.4 rubles.

Do not forget that you need to calculate the average earnings very carefully. If this is not done correctly, then the employer can thus distort the tax base for, and the contribution base for everything. This is a violation and the fiscal authorities will require the employer to pay the correct amount.