2017 year

2016 year

Personal income tax Since 2016, personal income tax from vacation pay can be transferred until the end of the month. Until 2016, it was necessary on the day of issuing vacation pay. However, compensation for unspent leave must still be paid no later than the day following the dismissal.

Data entry (everything is free!):

Comparison with the minimum wage

The average daily earnings cannot be lower than the calculation of the minimum wage for the month in which the employee goes on vacation.

Federal minimum wage (in the month when the employee goes on vacation): (if an employee works half-time, then the minimum wage must also be divided in half)

Number of calendar days (in the month when the employee goes on vacation):

Result...

The calculation in the absence of days worked is very simple:

this one (there is accounting). The price of the issue is 1000 rubles per month. But on the other hand, for this price, you can calculate and submit all 25 reports for employees via the Internet.

Examples of using the calculator

The employee goes on vacation on August 15, 2018 for 20 days. He has been working since November 6, 2016 (earnings 9500 rubles). In December 2017, he received (officially) a New Year's prize of 2000 rubles (earnings of 12000 rubles). In January 2017, I was ill for 7 days (earnings 8,000 rubles). Salary 10,000 rubles.

The settlement period, in this case, will be from August 2017 to July 2018 (inclusive), but since the employee has worked in this organization for an incomplete year, then the period will be from November 5, 2017 to July 31, 2018 (ie 3 months will be "net" in the earnings column).

92346.94 (amount of earnings) / 261 (sum of settlement days) = 353.82 rubles.

Calculation of vacation pay: 353.82 20 (vacation days) = 7076.39 rubles.

The employee goes on vacation on May 25, 2018 for 7 days. It has been working since May 2, 2018 (earnings 7720 rubles).

The settlement period, in this case, will be only one month. We exclude 1 day of starting work and 7 days, since the month has not been worked out to the end (ie 11 months will be "net" in the earnings column).

Average daily earnings will be: 8140.14 (amount of earnings) / 23 (sum of settlement days) = 353.92 rubles.

Calculation of vacation pay: 353.92 (average daily earnings) * 7 (vacation days) = 2477.43 rubles.

Rules

Since April 2, 2014 (and in 15), a new coefficient for calculating vacation pay has been in effect - 29.3 (previously it was 29.4).

What to do if the vacation started in one month and ended in another... All insurance contributions and personal income tax must be charged in full no later than three days before the start of the vacation. If there are deductions, then the tax base for personal income tax is reduced by the entire amount of deductions due to the employee for the first month. There is no need to distribute deductions between months.

Personal income tax Since 2016, personal income tax from vacation pay can be transferred until the end of the month. Until 2016, it was needed on the day of issuing vacation pay.

An employee is entitled to compensation for 28 days of vacation if he worked from 10.5 to 12.5 months (according to the rules of the National Committee of the USSR dated April 30, 1930, No. 169).

Calculation of vacation pay in 2018

The amount of vacation pay: The amount of vacation pay is equal to the product of the average daily earnings by the number of paid calendar days of vacation. Average daily earnings: Average daily earnings are equal to the earnings (salary, official bonuses) for the 12 months (billing period) preceding the month of the start of the vacation, divided by the number of calendar days in the billing period.

Calculating vacation pay in 2018 with excluded days... Example: An employee's salary from June 1, 2017 to May 31, 2018 is 5000 rubles. From June 1, 2017, the employee takes 28 days of vacation. An employee was ill for 10 calendar days - from March 14 to March 23 (in March 31 days of which 21 worked) 2018 inclusive

Vacation = salary: 29.3 days. * (М + 29.3 days: Кдн1 * Сotr1) * D

Vacation = salary [for 12 months. 5000 * 12 = 60,000]: days. * (M + 29.3 days: Kdn1 * Kotr1 * D) = 4 893.45 rubles.

D is the number of calendar days of vacation.

M is the number of months fully worked in the billing period;

Кдн1… is the number of calendar days in months not fully worked;

Quotr1 ... - the number of calendar days in "incomplete" months falling on the hours worked .:

According to such a complex (but legal) scheme in a small business, few people think, they often just give a vacation pay = salary and that's it.

Days of work of the employee, which are excluded from the calculation of vacation pay. This is when an employee was absent from the workplace:

• received a hospital allowance or maternity allowance (any hospital benefits (at the expense of the FSS or the employer) are also excluded from the calculation);
• had the right to average earnings in accordance with labor legislation (was on vacation or on a business trip). Exception - the employee is entitled to the average earnings during breaks for feeding the child, but this time is not excluded from the billing period;
• did not work because of downtime due to the fault of the employer or for reasons beyond the control of either management or personnel;
• released from work for other reasons stipulated by law (for example, unpaid leave).

In the case when the employee did not have accrued salaries for 12 months of the billing period, or do they completely consist of excluded periods? Then, to determine the average earnings, you need to take a period equal to the calculated one - 12 months that precede the excluded time.

Easier to use for calculation. The issue price is 1000 rubles per month. But on the other hand, for this price, you can calculate and submit all 25 reports for employees via the Internet.

General rules for granting leave and payment of compensation

An employee is entitled to paid leave every year. This refers to the worker, and not calendar year... The working year is also 12 full months. But unlike the calendar, it does not start on January 1, but when the person was enrolled in the state. For example, an employee started working on April 1, 2013. This means that his first working year will end on March 31, 2014. The second working year is the period from April 1, 2014 to March 31, 2016, etc.

The employee did not complete the vacation taken in advance... In the first year of employment, the employee is entitled to leave after six months of continuous service with the company. At the same time, he can take an entire annual vacation, that is, all 28 calendar days at once (this is how much a standard vacation is). But a person can quit without completing a year. Then he will have to return to the company part of the vacation pay received - article 137 of the Labor Code of the Russian Federation insists on this. Although there are exceptions to this rule - in particular, dismissal due to staff reduction.

The employee did not take a walk due vacation ... If a person leaves without using their legal leave, he is entitled to compensation. Money is paid for every day that the employee has not spent time off. But without dismissal, you can replace with money only that part of the annual leave that exceeds 28 calendar days. Suppose an employee is entitled to 35 calendar days of vacation each year. Then he can walk 28 of them, and receive compensation for the remaining 7. If the employee did not use 7 out of 28 days of rest due to him, then he will not be able to receive money instead of them.

Example... The employee was hired on November 17, 2014, and leaves on June 30, 2015. During this period, he was on vacation for 14 calendar days. In total, the employee is entitled to 28 days of basic leave and 7 days of additional leave.

The employee worked the full 7 months and another 14 days in November. This is less than half a month, so they are excluded from the calculation. Thus, he “worked” on 20.42 days of vacation (35 days: 12 months x 7 months). Consequently, he is entitled to compensation for 6.42 days (20.42 - 14).

If you went on vacation on the first day of work?

The vacation will be as a rate per shift multiplied by vacation days (number) (letter from the Ministry of Labor of Russia dated May 5, 2016 No. 14-1 / B-429).

Holidays

Since holidays are not included in the number of days of annual leave and are not paid, it is not necessary to exclude them from the calculation. Let's say an employee was on vacation from February 16 to March 1, 2015. Meanwhile, February 23 is not included in the number of vacation days, as a holiday and a day off. And it must be taken into account when calculating the calendar days falling on the hours worked. Therefore, it is necessary to exclude the periods from 16 to 22 February and from 24 February to 1 March.

Holidays that fell on the employee's previous vacation must be included in the calculation of the current vacation (letter of the Ministry of Labor of Russia dated April 15, 2016 No. 14-1 / B-351).

How long can a vacation last

In Russia, a regular vacation, according to labor law, lasts 28 calendar days... In this case, the rest can be divided into parts, one of which must be at least 14 days. The rest of the parts can be of any length. That is, the employee is entitled to take 5 days (from Monday to Friday). Another option common in enterprises is not prohibited - a vacation for 9 days (from Saturday of one week to Sunday of another).

In this case, non-working holidays are not included in the number of calendar days of vacation and are not paid. Let's say an employee is going to rest for 6 calendar days starting from June 8, 2015. This means that the last day of vacation will be June 14th. After all, June 12 is a holiday.

What can be the billing period

As a general rule, vacation pay is calculated based on the employee's average earnings over the last 12 calendar months. That is, if a person plans to have a rest in June 2015, then the estimated period for average earnings is from June 1, 2014 to May 31, 2015.

A different billing period can be set in the following cases.

If the employee has not worked for the company for 12 months yet. In this case, the settlement period will be the period of time during which the person is registered in the organization. For example, an employee got a job at the company on December 8, 2008. From 6 July 2015 he has been granted annual leave. The settlement period is from December 8, 2014 to June 30, 2015.

If a person got a job and took a vacation in the same month. Then the calculation period is actually worked time. Suppose an employee came to the organization on July 6, 2015 and asked for leave from July 20. The billing period starts on July 6 and ends on July 19.

If an employee has not actually worked in the last 12 months and has not received a salary. Here it is necessary to take into account the last 12 calendar months during which the employee was paid a salary. Let's say that a woman, since March 14, 2012, was first on maternity leave, and then on parental leave. In March 2015, without leaving the service, she wrote an application for a two-week vacation. The standard billing period - 12 months before the vacation - falls on maternity leave, when there was no earnings. Therefore, you need to take the period from March 1, 2011 to February 28, 2012.

If it is more convenient for the company to set a special billing period. However, in such a situation, each vacation pay will have to be calculated twice (for 12 months and for a set billing period) and compare the results. The fact is that vacation pay cannot be less than the amount calculated on the basis of annual earnings.

Which periods are taken into account when calculating the length of service for vacation, and which are not

The experience includes:

Actual work time;

Intervals when a person did not work, but there was still a place for him;

Forced truancy when illegal dismissal or suspension from work and subsequent reinstatement;

Days when an employee could not work because they did not pass the required medical checkup through no fault of their own.

Let's say an employee quit in July 2015. By this time, he had worked for the company for nine full months. But six of them in total, he was ill. Despite this, it is necessary to calculate compensation for unused vacation for all nine months. After all, during the illness, the average earnings are preserved.

Thus, the employee is entitled to compensation for 21 days (28 days: 12 months x 9 months).

Please note: the period when a woman, while on parental leave, works part-time, is included in the leave period. The fact is that part-time work does not affect either the length of the annual leave or the calculation of seniority. This is indicated by article 93 of the Labor Code of the Russian Federation.

The experience does not include:

The time an employee is absent from service without good reason (including as a result of suspension from work under Article 76 of the Labor Code of the Russian Federation);

Thus, the beginning of the second working year is postponed by 32 days (46-14). Hence the second working year for which vacation is due - from December 18, 2008 to May 15, 2015 inclusive (date of dismissal). From January 11 to January 20, the employee was on leave without pay for 10 days. This period is fully included in the experience. In total, it turns out that the employee has worked 4 months and 28 days, which is rounded up to 5 months.

Thus, for the time worked in the second working year, the employee is entitled to compensation for 11.67 calendar days (28 days: 12 months x 5 months). And in just 39.67 calendar days (28 + 11.67).

If the employee leaves before the end of his first working year, the calculation will be as follows.

Example... The employee was hired on February 2, 2015. From May 6 to June 7 inclusive, he was on leave without pay, and on June 15 he quit. Annual paid vacation at the company is standard 28 calendar days.

The period from February 2 to May 1, inclusive, is three full months, worked out by the employee in full. In the period from May 2 to June 15 (the date of dismissal), the employee worked for 12 days. Plus, you need to include 14 days of vacation at your own expense in the calculation. The total is 26 days, which is rounded to the nearest full month.

Thus, compensation is due for 4 months or 9.33 days. (28 days: 12 months х 4 months).

It is easier to use for calculation (without used one) or this one (there is accounting). The price of the issue is 750 rubles per month. But on the other hand, for this price, you can calculate and submit all 25 reports for employees via the Internet.

Who is eligible for paid study leave?

The company is obliged to provide an employee with paid study leave if several of the following conditions are met.

First: the educational institution has state accreditation... Second: employee receives an education of this level for the first time... Third: the employee learns to correspondence or evening branches. And fourth: study successful(that is, the employee has no debts in the studied disciplines).

At the same time, the employer has the right to provide for paid study leave in the labor or collective agreement in other situations as well. For example, for workers receiving a second higher education or students at a university without state accreditation.

How long can study leave last

The duration of the study leave is determined based on the certificate-call issued by educational institution... This period is set in calendar days and depends on what kind of education the employee receives - higher or secondary.

Types of paid educational leave (correspondence and evening departments)

When study leave is granted in accordance with internal documents company, call help is not required. In this case, the duration of the vacation is determined by agreement of the parties.

Please note: the company must pay for all calendar days of study leave, including non-working holidays. Let's say an employee is granted a study leave from May 22 to June 30, 2015 inclusive. This means that you need to pay for all 40 calendar days, including the holiday - June 12. Otherwise, study leave is paid according to the same rules as the annual one.

What the billing period can be, see above in the description of regular vacation

The laws

Article 114. Annual paid holidays

Employees are granted annual leave with preservation of their place of work (position) and average earnings.

Article 115. Duration of annual basic paid leave

The main annual paid leave is provided to employees for 28 calendar days.

Annual basic paid leave of more than 28 calendar days (extended basic leave) is granted to employees in accordance with this Code and other federal laws.

Article 116. Annual additional paid leave

Annual additional paid vacations are granted to employees employed in work with harmful and (or) hazardous working conditions, employees with a special nature of work, employees with irregular working hours, employees working in the Far North and equivalent areas, as well as in other cases provided for by this Code and other federal laws.

Employers, taking into account their production and financial capabilities, may independently establish additional holidays for employees, unless otherwise provided by this Code and other federal laws. The procedure and conditions for the provision of these leaves are determined by collective agreements or local regulations, which are adopted taking into account the opinion of the elected body of the primary trade union organization.

The annual additional paid leave specified in Article 117 of this Code with a duration of at least 7 calendar days should be provided to all employees engaged in work with harmful and (or) hazardous working conditions, including those whose professions, positions or work performed are not provided for in the List of industries, workshops , professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day, but whose work is under the influence of harmful and (or) dangerous factors working environment and labor process confirmed by the results of certification of workplaces for working conditions (Definition of the Constitutional Court of the Russian Federation of 07.02.2013 N 135-O).

Article 117. Annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions

Annual additional paid leave is granted to employees engaged in work with harmful and (or) hazardous working conditions: in underground mining and open pit mining in open pit mines and open pits, in zones of radioactive contamination, in other work associated with adverse effects on human health. physical, chemical, biological and other factors.

The minimum duration of additional annual paid leave for employees engaged in work with harmful and (or) hazardous working conditions, and the conditions for its provision, are established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian Trilateral Commission for the Regulation of Social and Labor Relations.

Article 118. Annual additional paid leave for the special nature of work

The list of categories of employees for whom an additional annual paid leave is established for a special nature of work, as well as the minimum duration of this leave and the conditions for its provision, are determined by the Government of the Russian Federation.

Article 119. Annual additional paid leave for employees with irregular working hours

Employees with irregular working hours are granted additional annual paid leave, the duration of which is determined by the collective agreement or internal labor regulations and which cannot be less than three calendar days.

The procedure and conditions for granting an additional annual paid leave to employees with irregular working hours in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of the constituent entity of the Russian Federation - by the authorities of the constituent entity of the Russian Federation, and in organizations financed from the local budget, - by the authorities local government.

Article 120. Calculation of the duration of annual paid leave

The duration of the annual basic and additional paid vacations of employees is calculated in calendar days and is not limited by the maximum limit. Non-working holidays falling on the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave.

When calculating the total duration of the annual paid leave, additional paid leaves are added to the annual basic paid leave.

Article 121. Calculation of the length of service giving the right to annual paid leave

The length of service, which gives the right to an annual basic paid leave, includes:

actual work time;

the time when the employee did not actually work, but behind him in accordance with labor legislation and other regulatory legal acts containing norms labor law, a collective agreement, agreements, local regulations, an employment contract, the place of work (position) was retained, including the time of annual paid leave, non-working holidays, weekends and other days of rest provided to the employee;

time of forced absenteeism in case of illegal dismissal or suspension from work and subsequent reinstatement at the previous job;

the period of suspension from work of an employee who has not passed a mandatory medical examination (examination) through no fault of his own;

the time of unpaid leave granted at the request of the employee, not exceeding 14 calendar days during the working year.

The length of service, which gives the right to an annual basic paid leave, does not include:

the time the employee is absent from work without good reason, including as a result of his suspension from work in the cases provided for in Article 76 of this Code;

the time of parental leave until the child reaches the legal age;

The length of service, which gives the right to additional annual paid leave for work with harmful and (or) dangerous working conditions, includes only the time actually worked under the relevant conditions.

Article 122. Procedure for granting annual paid leave

Paid leave must be granted to the employee annually.

The right to use leave for the first year of work arises for the employee after six months of his uninterrupted work with the given employer. By agreement of the parties, the employee may be granted a paid leave before the expiration of six months.

Before the expiration of six months of continuous work, paid leave at the request of the employee must be granted:

women - before or immediately after maternity leave;

employees under the age of eighteen;

employees who have adopted a child (children) under the age of three months;

in other cases stipulated by federal laws.

Leave for the second and subsequent years of work may be granted at any time of the working year in accordance with the sequence of granting annual paid leave established by the employer.

The sequence of granting paid vacations to employees of FIFA, FIFA subsidiaries, FIFA counterparties, confederations, national football associations, the Russian Football Union, the Russia-2018 Organizing Committee, its subsidiaries, labor activity which is associated with the implementation of measures for the preparation and holding of sports competitions in the Russian Federation - the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup, is determined annually in accordance with the vacation schedule approved by the employer, taking into account the plans of activities of the relevant organizations for the preparation and conduct of sports competitions (part 5 of article 11 of the Federal law of 07.06.2013 N 108-FZ).

Article 123. Priority of granting annual paid leaves

The sequence of granting paid vacations is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected body of the primary trade union organization no later than two weeks before the onset of the calendar year in the manner prescribed by Article 372 of this Code for the adoption of local regulations.

The vacation schedule is compulsory for both the employer and the employee.

The employee must be notified of the start time of the vacation against signature no later than two weeks before the start.

For certain categories of employees in the cases provided for by this Code and other federal laws, annual paid leave is provided at their request at a time convenient for them. At the request of the husband, annual leave is granted to him during the period when his wife is on maternity leave, regardless of the time of his continuous work with this employer.

Article 124. Extension or postponement of annual paid leave

Annual paid leave must be extended or postponed to another period determined by the employer, taking into account the wishes of the employee, in the following cases:

temporary disability of an employee;

fulfillment by the employee during the annual paid leave of state duties, if for this purpose the labor legislation provides for exemption from work;

in other cases stipulated by labor legislation, local regulations.

If the employee was not paid in a timely manner for the period of the annual paid vacation or the employee was warned of the start time of this vacation later than two weeks before its start, then the employer, upon the employee's written application, is obliged to postpone the annual paid vacation for another period agreed with the employee.

In exceptional cases, when the granting of leave to an employee in the current working year may adversely affect the normal course of work of the organization, individual entrepreneur, it is allowed, with the consent of the employee, to postpone the vacation to the next working year. In this case, the vacation must be used no later than 12 months after the end of the working year for which it is granted.

Failure to provide annual paid leave for two consecutive years, as well as failure to provide annual paid leave to employees under the age of eighteen and employees engaged in work with harmful and (or) hazardous working conditions is prohibited.

Article 125. Division of annual paid leave into parts. Vacation recall

By agreement between the employee and the employer, the annual paid leave may be divided into parts. Moreover, at least one of the parts of this leave must be at least 14 calendar days.

The recall of an employee from vacation is allowed only with his consent. The unused part of the leave must be granted at the choice of the employee at a time convenient for him during the current working year or added to the leave for the next working year.

The recall of workers under the age of eighteen years, pregnant women and workers engaged in work with harmful and (or) dangerous working conditions is not allowed.

Article 126. Replacement of annual paid leave with monetary compensation

The part of the annual paid leave exceeding 28 calendar days, upon written application of the employee, can be replaced with monetary compensation.

When summing up annual paid leave or transferring annual paid leave to the next working year, monetary compensation may replace a part of each annual paid leave exceeding 28 calendar days, or any number of days from this part.

It is not allowed to substitute monetary compensation for the basic annual paid leave and annual additional paid leaves for pregnant women and employees under the age of eighteen years, as well as annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions for work in appropriate conditions. (except for the payment of monetary compensation for unused leave upon dismissal).

Article 127. Exercise of the right to leave upon dismissal of an employee

For the procedure for paying compensation for unused vacation, see the Rules for regular and additional vacations, approved. NKT of the USSR 04/30/1930 N 169.

Upon dismissal, the employee is paid monetary compensation for everything unused vacations.

The employer, in order to properly fulfill the obligation enshrined in the Labor Code of the Russian Federation to formalize the dismissal and settle with the dismissed employee, must proceed from the fact that the last day of work of the employee is not the day of his dismissal (the last day of vacation), but the day preceding the first day of vacation (Definition of the Constitutional Court of the Russian Federation from 25.01.2007 N 131-O-O).

At the written request of the employee, unused vacations can be granted to him from subsequent dismissal(except in cases of dismissal for guilty actions). In this case, the last day of vacation is considered the day of dismissal.

Upon dismissal due to the expiration of the term employment contract leave with subsequent dismissal can be granted even when the vacation time in whole or in part exceeds the term of this agreement. In this case, the last day of vacation is also considered the day of dismissal.

When granting leave with subsequent dismissal upon termination of the employment contract at the initiative of the employee, this employee has the right to withdraw his application for dismissal before the day of the start of the vacation, if another employee is not invited to his place by way of transfer.

Article 128. Unpaid leave

For family reasons and others valid reasons the employee, upon his written application, may be granted unpaid leave, the duration of which is determined by agreement between the employee and the employer.

The employer is obliged, on the basis of a written application of the employee, to provide unpaid leave:

participants in the Great Patriotic War- up to 35 calendar days a year;

working old-age pensioners (by age) - up to 14 calendar days a year;

parents and wives (husbands) of military personnel, employees of the internal affairs bodies, the federal fire service, the bodies for control over the turnover drugs and psychotropic substances, customs authorities, employees of institutions and bodies of the penal system, who died or died as a result of injury, contusion or injury received while performing military service (service) duties, or as a result of an illness associated with military service (service) - up to 14 calendar days a year ;

working disabled people - up to 60 calendar days a year;

employees in cases of childbirth, marriage registration, death of close relatives - up to five calendar days;

in other cases provided for by this Code, other federal laws or a collective agreement.

Article 139. Calculation of average wages

For all cases of determining the size of the average wage (average earnings) provided for by this Code, a unified procedure for its calculation is established.

To calculate the average wage, all types of payments provided for by the remuneration system are taken into account, which are applied by the respective employer, regardless of the sources of these payments.

In any mode of work, the average wage of an employee is calculated based on the actually accrued wages and hours actually worked by him for 12 calendar months preceding the period during which the employee retains the average wage. 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).

Average daily earnings for vacation payments and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (the average monthly number of calendar days).

The average daily earnings for the payment of vacations provided in working days, in the cases provided for by this Code, as well as for the payment of compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the six-day calendar working week.

The collective agreement, local normative act may provide for other periods for calculating the average wage, if this does not worsen the situation of employees.

The specifics of the procedure for calculating the average wage established by this article are determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

ABOUT FEATURES OF THE CALCULATION ORDER

AVERAGE WAGE

(as amended by Resolutions of the Government of the Russian Federation of 11.11.2009 N 916,

from 25.03.2013 N 257)

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. To approve the attached Regulation on the specifics of the procedure for calculating average wages.

2. The Ministry of Labor and social protection Of the Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Resolution.

(as amended by Resolutions of the Government of the Russian Federation of 25.03.2013 N 257)

3. To recognize as invalid the Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the specifics of the procedure for calculating the average wages" (Collected Legislation of the Russian Federation, 2003, N 16, Art. 1529).

Prime Minister

Russian Federation

Approved by

Government Decree

Russian Federation

POSITION

ABOUT FEATURES OF THE CALCULATION ORDER

AVERAGE WAGE

1. This Regulation establishes the specifics of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for by the Labor Code of the Russian Federation (hereinafter referred to as average earnings).

2. To calculate the average earnings, all types of payments provided by the wage system applied by the respective employer are taken into account, regardless of the sources of these payments. These payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for the hours worked;

b) wages accrued to the employee for the work performed at piece rates;

c) wages accrued to the employee for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;

d) non-cash wages;

e) monetary remuneration (money allowance) accrued for the time worked to persons holding public offices of the Russian Federation, public offices of the constituent entities of the Russian Federation, deputies, members of elected bodies of local self-government, elected officials local self-government, members of election commissions acting on a permanent basis;

f) the pay accrued by the municipal employee for the hours worked;

g) funds accrued in editions mass media and art organizations, the fee of the employees who are on the payroll of these editorial offices and organizations, and (or) the remuneration of their labor, carried out at the rates (rates) of the author's (staging) remuneration;

h) salaries accrued to teachers of institutions of primary and secondary vocational education for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) salary, finally calculated at the end of the calendar year preceding the event, due to the remuneration system, regardless of the time of accrual;

j) allowances and surcharges to tariff rates, salaries (official 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 and others;

k) payments related to working conditions, including payments due to regional regulation of remuneration (in the form of coefficients and percentage allowances to wages), increased remuneration for heavy work, work with harmful and (or) dangerous and other special conditions labor, for work at night, payment for work on weekends and non-working holidays, payment overtime work;

l) remuneration for performing the functions of a class teacher educators state and municipal educational institutions;

m) bonuses and remuneration provided for by the remuneration system;

n) other types of salary payments applied by the respective employer.

3. To calculate the average earnings, social payments and other payments not related to labor remuneration (material assistance, payment of the cost of food, travel, education, utilities, recreation, and others) are not taken into account.

On the inclusion of the strike time in the billing period for calculating the average earnings, see the letter of the Ministry of Labor of the Russian Federation of 01.23.1996 N 149-KV.

4. The calculation of the average earnings of an employee, regardless of the mode of his work, is made on the basis of the actually accrued wages and hours actually worked by him for 12 calendar months preceding the period during which the employee retains the average wages. 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).

Average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the accounting period, as well as amounts accrued during this time, if:

a) the employee retained the average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;

b) the employee received a temporary disability benefit or maternity benefit;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the employee did not participate in the strike, but in connection with this strike was not able to do his job;

e) the employee was provided with additional paid days off to take care of disabled children and those disabled from childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of the time excluded from the billing period in accordance with paragraph 5 of this Regulation, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the calculated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the beginning of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event with which the preservation is associated. average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the beginning of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining the average earnings, the average daily earnings are used in the following cases:

to pay for vacations and pay compensation for unused vacations;

for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have established a summarized recording of working hours.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, workers) in the period to be paid.

Average daily earnings, except for the cases of determining the average earnings for paying vacations and paying compensations for unused vacations, is calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations accounted for in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.

10. Average daily earnings for payment of vacations provided in calendar days and compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3).

If one or several months of the billing period have not been fully worked or time has been excluded from it in accordance with paragraph 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount of the average monthly number of calendar days (29.3) multiplied by the number of complete calendar months and the number of calendar days in incomplete calendar months.

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

11. Average daily earnings for payment of vacations granted in working days, as well as for payment of compensation for unused vacations, is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week.

12. When working on a part-time basis (part-time working week, part-time working day), the average daily earnings for paying vacations and paying compensation for unused vacations is calculated in accordance with clauses 10 and 11 of these Regulations.

13. When determining the average earnings of an employee for whom the summarized accounting of working hours is established, except for the cases of determining the average earnings for paying for vacations and paying compensation for unused vacations, the average hourly earnings are used.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the accounting period, including bonuses and remuneration accounted for in accordance with paragraph 15 of this Regulation, by the number of hours actually worked during this period.

Average earnings are determined by multiplying the average hourly earnings by the number of hours worked by the employee in the payable period.

14. When determining the average earnings to pay for additional educational leaves, all calendar days (including non-working holidays) falling on the period of such leaves provided in accordance with the certificate-call of the educational institution are subject to payment.

15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:

monthly premiums and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were charged does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period for which they are charged exceeds the duration of the billing period;

remuneration based on the results of work for the year, one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time the remuneration was charged.

In the event that the time falling on the billing period was not fully worked or time was excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remunerations are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.).

If the employee has worked part-time, for which bonuses and remunerations are accrued, and they were accrued in proportion to the hours worked, they are taken into account when determining the average earnings based on the actually accrued amounts in the manner prescribed by this paragraph.

16. When promoted in an organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees increase in the following order:

if the increase occurred during the billing period, - payments taken into account in determining the average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the last month increase in tariff rates, salaries (official salaries), monetary remuneration, at tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period;

(as amended by Resolutions of the Government of the Russian Federation of 11.11.2009 N 916)

(see text in previous edition)

if the increase occurred after the billing period before the occurrence of the case with which the preservation of the average earnings is associated, the average earnings calculated for the billing period increases;

if the increase occurred during the period of preservation of the average earnings, - a part of the average earnings increases from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

If, with an increase in the organization (branch, structural unit) of tariff rates, salaries (official salaries), monetary remuneration, the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their size changes, the average earnings increases into coefficients that are calculated by dividing the newly established tariff rates, salaries (salaries), cash remuneration and monthly payments by previously established tariff rates, salaries (official salaries), cash remuneration and monthly payments.

(the paragraph was introduced by the Decree of the Government of the Russian Federation of 11.11.2009 N 916)

When the average earnings increase, tariff rates, salaries (official salaries), monetary remuneration and payments set to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (percent, multiplicity) are taken into account, with the exception of payments established to the tariff rates, salaries (official salaries), monetary remuneration in the range of values ​​(percent, multiplicity).

With an increase in average earnings, the payments taken into account in determining the average earnings, established in absolute terms, do not increase.

17. The average earnings determined to pay for the time of forced absenteeism shall be increased by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration, assigned to the employee from the date of the actual start of work after his restoration at his previous job, at the wage rate, salary (official salary), monetary remuneration established in the billing period, if during the forced absence in the organization (branch, structural unit), tariff rates, salaries (official salaries), monetary reward.

In this case, with respect to payments established in a fixed amount and in an absolute amount, the procedure established by clause 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who worked in full during the billing period the working time norm and fulfilled the labor standards ( labor duties), cannot be less than the set federal law minimum size wages.

19. For persons working on a part-time basis, the average earnings are determined in accordance with the procedure established by these Regulations.