By general rule average earnings are calculated as follows (clause 9 of the Rules, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Rules)):

Billing period are 12 calendar months preceding the period during which the employee retains the average salary (clause 4 of the Rules). It is important to know that some periods must be excluded from the billing period, as well as the amounts paid for them. Excluded periods include, in particular:

• period of illness;
• time spent on vacation according to the BiR;
• downtime due to the fault of the employer or for reasons beyond the control of the employer and employee.

You will find a complete list of excluded periods in clause 5 of the Rules.

To the base for calculating average earnings payments provided for by the remuneration system of a specific employer are included (clause 2 of the Rules). In this case, there is no need to include in the database (clauses 3, 5 of the Rules):

• social payments;
• payments for excluded periods;
• other payments not related to wages (for example, financial assistance, payment of food costs, etc.).

In addition, you need to keep in mind that when calculating average earnings, bonuses are taken into account in a special manner (clause 15 of the Rules).

How to calculate average earnings if there were no payments

It all depends on the period in which there were no payments. (p. 6-8 Rules).

Option 1. There were no payments for the billing period, but they were before it.

Average earnings in such a situation, it is calculated based on payments accrued for the previous period equal to the calculated one.

Option 2. There were no payments during the billing period and before it began.

Then the average earnings are calculated based on the salary accrued for the days actually worked by the employee in the month in which the incident occurred, which is associated with the retention of the employee’s average earnings:

Option 3. There were no payments for the billing period, before it began and before the occurrence of an event in connection with which the employee retains his average earnings.

In this case, the average earnings are determined based on the employee’s salary:

Calculation of average earnings and salary increases

If the employer increased the wages of all employees or all employees structural unit, then the calculation of average earnings will depend on exactly when the increase occurred (clause 16 of the Rules).

Situation 1. Salary is increased in the billing period.

Then the increase factor must be applied to payments taken into account when calculating average earnings and accrued before the salary increase (within the calculation period).

The calculation of average earnings in this situation is implemented in our calculator.

Situation 2. The salary is increased after the billing period, but before the event, upon the occurrence of which the employee retains his average earnings.

In this situation, it is necessary, taking into account the increase factor, to increase the average earnings calculated for the billing period.

Situation 3. The salary is increased while the employee maintains average earnings.

IN in this case it is necessary to increase only part of the average earnings: for the period from the date of the salary increase until the end of the period of maintaining the average earnings.

Average monthly income is the basic indicator when calculating various payments and. On its basis, benefits are provided, loans are issued, and it indicates a person’s level of security. Therefore, it is very important to know how to calculate correctly.

Average monthly size wages

The current legislation of the Russian Federation provides for situations when the calculation of the average monthly salary is required to prepare various documents. Responsibility for performing this procedure lies with the management of the enterprise in which the person is officially employed.

Calculation average monthly salary carried out in the following situations:

• provision of regular or additional
• calculation of compensation for the next unused vacation,
• from office,
• calculation of severance pay,
• calculation of disability benefits,
• downtime payment,
• calculation of social and social provisions provided for by law,
• transfer of a worker to a lower-paid position.

In addition to cases related to production needs, the calculation of the average monthly salary is also carried out at the request of the employee, who needs to provide the appropriate certificate to certain authorities: the employment fund, social security authorities, banks, etc.

A certificate of average earnings may be requested to confirm the place of work, position held, length of service, etc. The Labor Code of the Russian Federation stipulates that the employer is obliged to provide this certificate no later than three days after registering a written application from the employee, incl. ex.

Depending on where the certificate of average monthly salary will be submitted, the options for filling it out may have some differences. In most cases, the document is written according to the sample. Therefore, if a person contacts the accounting department to request a certificate of average monthly income, he should specifically indicate why this certificate is needed. This will allow you to avoid controversial situations when making calculations.

The procedure for calculating average earnings

Knowing how to calculate average earnings will help you avoid controversial situations

To calculate the average monthly income, two main indicators are required: the period of time established for a specific case and the total amount of all payments provided for by the Labor Code made during this period.

The standard billing period is considered to be 12 months of work preceding the stated date. An exception is the need to calculate the average monthly wage to calculate some separate payments. For example, when paying sick leave, income for the last 24 months is taken. If a person has worked less than this period, the actual time worked is taken as the basis.

Payments that are the basis for calculating the average monthly salary:

• salary in the amount of bonuses and coefficients (salary, tariffs, percentage of revenue). The calculation also includes the cash equivalent;
• wages received in the form of goods produced and services provided by the company;
• bonus payments, additional payment for intensity, rewards;
• other payments linked to wages.

Remunerations given to a person based on the results of his work for the year, for length of service and other one-time remunerations are included in the total income without taking into account the date of their accrual.

The actual algorithm for calculating average earnings is to divide the amount calculated for fixed period on total quantity months.

Example
A person earned 60,000 rubles for a year of continuous experience. The calculation formula here is simple:
60000/12=5000 rub.

Depending on the actual time worked and the purposes for calculating the average salary, the formula may change. For example, if a person has registered, but his work experience is only 20 months, he must provide the accounting department with a certificate of his income for the last 4 months of work from his previous place of employment. If at this time the person did not work anywhere, the calculation is made taking into account the established period.

Exceptions in calculating the average monthly salary

There are some restrictions in calculating average monthly income. Thus, the calculation procedure does not imply the inclusion of compensation and social payments, financial assistance, etc.
If for the same month a person is awarded two bonuses, when calculating the average, only one of them, the larger one, is taken into account.

Example
The employee received a salary of 4,300 rubles for the work done in February. and 2 bonuses of 400 and 600 rubles were issued. Total income per month will be calculated:
4300+600=4900 rub.

Features in calculating the average salary

If the employee worked a part-time period, the bonus amounts for calculation, as well as the salary, are taken in proportion to the time worked.

When calculating the average salary, the calculation period does not include time and calculated amounts in the following cases:

• the person was on sick leave for health reasons or on leave to care for disabled relatives;
• the woman was in and received appropriate payments;
• the employee did not go to work due to reasons beyond his control;
• in the event of a strike in which the employee did not take part, but was not able to perform his direct duties
• the subordinate was released from performing his duties with full or partial retention of salary, if this is provided for by law

What to do if you need an indicator of the average salary for a month not fully worked?

• if the period under consideration consisted of time excluded from the calculation period, the average earnings are equal to earnings for the previous similar month;
• if a person worked for less than a full month through no fault of his own, and in the period preceding it no salary was calculated at all, then income is calculated for the days actually worked;
• if payment for the period actually worked was not made, his official salary is taken as the basis for calculation.

The process of calculating the average monthly salary is fully disclosed in the current Labor Code. For a person who is well acquainted with it, calculating this indicator is a simple task. But if no controversial situations arose during the work, basic knowledge will be enough to calculate the average.

Questions related to labor activity citizens Russian Federation, are regulated by the Labor Code. This set of laws, as well as a special government decree, determines the rules for calculating the average monthly salary.

Definition of the term

Average monthly salary– an economic indicator that displays average earnings during one calendar year (that is, twelve months). This indicator is calculated taking into account the amount of money earned by the employee during twelve months and the time he spent at work.

The need to determine this indicator arises when it is necessary to calculate the amount of sickness benefits, vacation pay, etc. In some cases, the employees themselves need a document showing their average monthly salary (for example, to apply for a loan from a bank).

The indicator is actively used by the fiscal service when checking the activities of enterprises. With its help, you can find out what wages the taxpayer pays to its workers. If it is below the regional average or below the cost of living, an additional check may be carried out.

In this way, the state is trying to fight enterprises that pay their workers wages in envelopes. To avoid problems with the fiscal service and to correctly pay employees, you need to know how to calculate the average salary.

Situations requiring calculation

List of cases in which a citizen of the Russian Federation is entitled to payments based on his average monthly salary (hereinafter referred to as SMZ), is determined by the Labor Code. According to it, SMZ can be paid:

1. If the employee is on paid leave. This situation falls under the rule that vacation pay must be paid in accordance with the average monthly salary.
2. When an employee of the company has been removed from his duties, but his salary remains the same. A similar need arises when a citizen takes part in the preparation of collective bargaining, or, for example, performs special duties (can be both public and state).
3. When temporarily transferring an employee from the workplace due to the need to eliminate the damage caused by the disaster.
4. If it is necessary to pay labor benefits related to layoffs.
5. When paying compensation to an employee for vacation days , which he did not use if the latter quits.
6. In case sending an employee of an enterprise on a business trip.
7. When calculating wages to employees,if they have undergone training, which involves a temporary separation from the place of work.
8. In case termination of an incorrectly concluded employment contract A. The rule applies if the mistakes were made through no fault of an employee of the enterprise.
9. If the employee could not perform his duties or was suspended from production due to the fault of the head of the enterprise.
10. Each of the citizens included in the commission, who understands labor disputes.
11. To the donor employee and persons sent for mandatory medical examinations(in accordance with current legislation, they are held once a year).
12. Employees who received additional days off due to the need to look after disabled children.

The main cases of payment of average monthly wages are listed above. The Labor Code of the Russian Federation provides for other reasons for payments of SMZ. So, for example, a similar measure is applied to the director of an enterprise, persons who are his deputies and the chief accountant if the procedure for changing ownership has been launched at the enterprise.

In addition, the first paragraph of the sixth article of the law on military service provides for material compensation for persons cut off from their jobs due to preparation for military service, conscription military service or military training. In this case, its size is also determined by the average monthly salary.

General rules

Before calculating the average monthly salary for the year, you need to familiarize yourself with the rules located in the Labor Code and the regulations of the Government of the Russian Federation of 2007. Amendments have been made to the latest version, so you should use the latest version at the moment (dated December 10, 2016). The calculation takes into account:

• salary that was accrued twelve months before the need to calculate SMZ arose;
• time worked in each month during the period described in the previous paragraph.

To calculate the average salary for the year, you need to take the duration of each month, taking into account calendar data. That is, depending on the specific month, this parameter can be thirty or thirty-one days. February is an exception. Depending on the specific year, its duration is twenty-eight or twenty-nine days. The following employee income, summarized for a twelve-month period, is taken into account:

• salary in combination with all allowances. Payments that were made in kind are also taken into account. These include, for example, payment for food;
• bonuses and other rewards;
• other payments related to wages at a particular enterprise.

Amounts and times are deducted from the payroll period when the employee:

• received funds for additional paid leave (if the employee is caring for a disabled child or someone who has been disabled since childhood);
• received payments while on maternity leave or sick leave;
• received payments for the period of release from work while maintaining wages.

In some cases, the twelve-month period preceding the last twelve months of the employee’s work at the enterprise is taken for calculation. Such a need arises if the employee did not work a single day during the specified period or did not receive wages during this time. In addition, the need to “push back” the settlement period arises if the entire twelve-month period consists of time that, by law, must be excluded in the calculations.

Calculation algorithm

To determine the average monthly salary of an employee, you must first add up all the salaries and bonuses he received over the last twelve months. At the same time, allowances, regional coefficients, bonuses and other remunerations, as well as other types of payments made within the framework of labor legislation, are also taken into account.

After determining the amount, it is necessary determine the calculation period. The length of each month is determined by the calendar. Periods during which the employee was absent (without earnings), incapacitated or on maternity leave are not taken into account. These periods of time are excluded from the calculations, since payments have already been made taking into account average earnings.

After all the data has been collected, you can start making calculations. They're pretty simple. The amount earned sufficiently during the billing period is divided by the duration of the period that is taken into account. As already mentioned, it is twelve months.

Here's how to calculate your average monthly salary. An example will help you better understand the algorithm. So, if throughout the entire calendar year the employee was not removed from the workplace due to treatment or other factors, the calculation formula is as follows:

SMZ = Total salary / 12.

Average daily earnings

The above formula cannot be used in the case of payment of vacation pay or if necessary compensation unused vacations. In such cases, it is necessary to apply another formula, which involves calculating the average daily earnings.

If it is necessary to pay vacation pay, the following formula is used: salary for twelve months / (12 * 29.3). In this case 29,3 – the average number of days in a month throughout the year, taking into account February. Previously, the number was taken into account 29,4, but during the last changes it was corrected.

The question arises: how to calculate the average monthly salary for the year if during twelve months the employee was absent from work for some time, or if it is necessary to exclude certain periods of time? Making it more difficult. In this case, you must first determine how many days to take into account. For this 29,3 should be multiplied by full-time months and added to them calendar days of those months when the worker was absent. Next, the total amount of wages is divided by the number obtained from previous calculations.

For example, an employee received five hundred thousand rubles during a calendar year. He was present at the workplace for eleven months, but due to certain reasons, in the last billing month he worked only thirteen working days. In this case, the formula will look like this:

500,000 / (29.3 * 11 + 13) = 1492.53 rubles.

Thus, determining the average monthly salary is standard personnel and accounting practice. This parameter is necessary to make payments prescribed in the Labor Code. The calculation rules are regulated by a Government decree approved in 2007. The calculation method for vacation pay differs from that for other payments. To make calculations, you must have data regarding total payments to the employee for twelve months and actual time worked during each month. Calculations can be made using the formulas provided.

06Feb

Hello! In this article we will talk about the algorithm for calculating the average salary.

Today you will learn:

1. What is meant by average salary?
2. In what situations is it necessary to calculate the FFP;
3. Which payments are accepted for calculating the FFP and which are not;
4. How is the FFP calculated per month and per day?

In what situations is it necessary to calculate the average salary?

Average salary for calculating sick leave

When calculating sickness benefits, it is necessary to sum up the income for the two years preceding the onset of the illness, then divide by 730 or 731 days (the number of days for these two years). The average daily earnings obtained from this calculation are multiplied by the number of sick days and we obtain the amount of payment for the period of illness.

Calculation of average daily earnings for accrual of vacation pay

When calculating vacation compensation, we must use the following formula:

SDZ= FZP(12 months)/RP/29.3;

• SDZ – average daily earnings;
• FZP - actual accrued wages for the 12 months preceding the accrual of vacation pay;
• RP – billing period, number of months worked for this year;
• 29.3 – average number of days in a month.

The billing period is usually twelve months; it is used when calculating travel allowances, study leave, and annual paid leave. But in case of dismissal, it may be less than 12, that is, the employee has not fully worked the conditional working year.

For example, an employee was hired on March 11, 2005. Calculation period annual leave is considered 12 months (from March 11, 2015 to March 10, 2016). If the employee quits on February 2, 2016, then the pay period will be considered 10 months (from March 11, 2015 to January 10, 2016)

Example of vacation pay calculation:

Employee Ivanov I.I. went on vacation by order from February 15, 2017. Before the vacation, Ivanov I.I. I didn’t get sick, I didn’t go on a business trip, I didn’t take vacation at my own expense. His salary for 12 months amounted to 45,600 rubles.

We calculate the average daily earnings: 45,600 rubles/351.6 days. = 129.69 rub.

The amount of payment for vacation will be: 129.69 rubles * 28 days. = 3631.32 rub.

351.6 days – this is the average number of days for 12 months. (29.3*12).

Upon dismissal of an employee, the accountant is obliged to issue 2-NDFL. With their help, the accountant at his next place of work will be able to calculate the FFP.

Conclusion

SWP is an economic indicator that reflects the attitude real income received by the employee to the real time he worked.

In all cases when its calculation is required, the accountant must remember that the size of the FPA cannot be lower than that established in the Russian Federation.