How to calculate the average salary for the year. Calculation of the employee's wages based on average earnings

When calculating many payments guaranteed to an employee by the Labor Code of the Russian Federation, they take as a basis the average amount of earnings for a certain period of time - his average earnings.

Each type of payment has its own calculation formula, in which it is also necessary to know the value of the average daily earnings. This will be needed when determining the amount of payments for:

Annual guaranteed vacation, either;
Additional days off for disabled children;
Time spent on medical examination;
Sick leave and.

To determine the average daily earnings, you will also need to know other quantities:

The amount of all payments received by the employee. This includes: and all kinds of premium parts, bonus, prescribed allowances. Excluded: social payments (one-time assistance, payment for travel and food) and payments on average earnings (, vacation, business trips);
Settlement period - the period of time for which the received payments are summarized. How many days were worked during this period.

Excluded days (for calculations of all types of compensation):

spent on a business trip;
absence from work due to illness;
time off;
additional days off provided by the employer (to care for a sick family member/disabled child);
downtime;
strikes;
unscheduled unpaid leave.

The average daily earnings is the ratio of the entire amount earned by the employee in the accounting period to twelve months (previous) and to the average number of calendar days in a month (a coefficient of 29.3 is taken - adopted in April 2014. Article 139 of the Labor Code of the Russian Federation).

The result can be calculated manually using this formula, or you can use a special online calculator. In the form on the site, you need to enter the values \u200b\u200bcorresponding to each column and click on the “Calculate” button. The result will be fast and accurate.

When determining the amounts of each type of payment, the procedure for calculating the average daily earnings is different.

Calculation of average earnings on specific examples

To compensate for leave in case of dismissal of an employee

If there were no exceptions to the billing period (in this case, twelve months), the calculation procedure is as follows:

The amount of accruals to the employee for the billing period must be divided by the number of months (12), the result should be divided by a factor of 29.3.

Employee Savelyev I.N. worked for the organization for over four years. On February 18, 2016, he submitted his resignation. The organization is obliged to pay him compensation for unused annual leave. The calculation period has been fully worked out and is the months from February 2015 to January 2016. The total amount of payments, together with salary, bonuses and bonuses, is 300,000 per year.

We divide it first by 12 (by the number of months), then by 29.3 and we get: 853.24 - average daily earnings, we will further use its value to calculate compensation.

If one of the months, or several, were not worked out in full, the calculation will be different:

First, we calculate the number of calendar days in this month, for which we divide 29.3 by the number of days in the month and multiply by the number of days considered worked. Then we calculate the average earnings per day. To do this, 29.3 must be multiplied by the number of months that do not have exclusion periods, and added to the number of calendar days in a month that has not been fully worked out. After that, the employee's earnings (full, for the entire calculation period) are divided by the result.

An example of calculating compensation upon dismissal, if the calculation period has not been fully worked out:

Working hours of Kuznetsova V.A. in the company for 2 years. From October 11, 2015, she will be dismissed of her own free will. The accountant must determine the amount of compensation due for unused vacation. The calculation period will be the months from October 2014 to September 2015. During these months, Kuznetsova was on vacation from December 13 to 16, 2014. This month cannot be considered fully worked out, the number of vacation days will not be taken into account, as well as the amount of vacation pay, without which 210,000 rubles were accrued in just a year.

The average daily earnings should be calculated as follows: 11 months were worked out completely. 11 times 29.3 = 322.3 days. For December included: 29.3: 31 days of the month * 27 days = 25.5 calendar days. Kuznetsova's average daily earnings were: 210,000: (322.3 + 25.5) = 603.79 rubles.

Some features:

If an employee has been working in the organization for less than a year, then the start of the calculation period will be the month in which it was issued.
It happens that several months in a year are not full, for example, when vacation is taken in parts, or when an employee takes sick leave several times. In this case, full months are summed up with the average coefficients of incomplete months.
If the time of work in the organization is more than a year, but the entire calculation period consists only of excluded days (there was a maternity leave), the average earnings are calculated for a period of 12 months preceding the onset of such days.
The amount of compensation upon reduction will be calculated in exactly the same way according to the main formula, as well as upon dismissal for other reasons.

To calculate this type of compensation, the settlement period is always 12 months (unless the employee has worked less at this enterprise), regardless of working conditions and location of the organization.

For sick leave and maternity leave

Consider an example:

Employee Frolova E.N. took sick leave from 13 to 16 January 2016. 2 years are taken into account - 2014 and 2015. Total earnings - 400,000 + 600,000 = 1,000,000.

Average daily - 1,000,000: 730 = 1,369.86 rubles. Further, the amount of payments is determined by the rules.

To calculate the amount of travel

It is determined according to the basic rule.

Otkritie OJSC employee O. O. Vasiliev sent on a business trip for three days from May 22 to May 24, 2015. During this period, the employee will receive payments based on average earnings. We take into account the period from May 2014 to April 2015. During this time, the employee's earnings are 320,000 rubles. Vasiliev went on vacation in January 2015 for 10 days.

Accountant's calculation: 320,000: 342 = 935.67 rubles - average daily earnings. Then simply multiply the resulting amount by the number of business days.

Sometimes it happens that travel allowances are much lower, and it is more profitable for an employee not to go on a business trip. In this case, they can be increased.

When calculating the average daily earnings, it is necessary to take into account the features of the periods excluded from the billing period, as well as the period of time included in it.

In order to calculate the most diverse payments that are due to an employee, it is necessary to first determine his average salary. This happens mainly in situations where wages cannot be carried out according to the usual rules. The calculation of the average salary is carried out in the manner prescribed by law. And we will try to figure out how this indicator is determined.

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

The average wage is...

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

When do you need to know the average salary?

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

Vacation.
Compensation for unused vacation (for example, upon dismissal).
Payment for study time with a break from work.
Travel allowances.
Severance pay upon dismissal.
Remuneration for the time of release from the main job for negotiations and other similar tasks.
Remuneration of employees temporarily transferred to another job while maintaining the same salary.
Payment for the time of forced downtime (if the employer is guilty of it or if none of the parties to the employment relationship is involved in the events that led to it).

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

How is the average salary calculated?

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

The main principle underlying the determination of the average salary is the use of wage data for a certain period (mainly one year). To determine the average wage, it is important for what purpose the calculation is made. Approaches to it differ when calculating vacation pay and compensation for unused vacation, as well as other payments.

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

At the same time, when calculating the average monthly wage, social and other payments that are not related to wages (payment for rest of employees, utilities, training, travel and meals, as well as material assistance and other similar charges) are not taken into account.

The general formula for calculating the average salary

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

Average monthly salary (SZR)\u003d average daily salary (SDZ) x Number of days of payment according to the average.

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

Average salary for vacation pay

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

29.3 is a fixed coefficient, which is the average number of calendar days of a month in a year, excluding 14 public holidays on which there is a release from work.

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

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

The calculation of the number of days in each of the partial months of work is carried out according to the following formula: 29.3 / Calendar days in the partial month x days worked in this month

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

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

From the 12-month calculation period, to determine the average wage, it is necessary to exclude periods when leave was granted, including maternity leave, or days off as a parent caring for a disabled child, when average earnings were maintained, a period of incapacity for work, a time when duties were not performed due to - for strikes, downtime or for other reasons beyond the control of the employee and his management, as well as other periods of release from work. If no salary was accrued during the billing period, the calculation is carried out taking into account the wages for the previous 12 months.

Average salary for other payments

Here, the average daily wage or hourly wage can be used. In the first case, the following formula applies:

SDZ= Total annual amount / Days worked.

The average hourly wage is determined as follows:

SCZ= Total annual amount / Hours worked.

An example of calculating the average monthly salary of an employee

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

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

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

1500.15 \u003d 500,000 (Total salary for 12 months) / (29.3 x 11 (Number of months fully worked) + 11 (Number of days of work in months not fully worked).

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

Summing up

The average salary is the average amount calculated for a certain period (day, month, quarter, year, etc.) of the employee's wages. This indicator is used to calculate various payments that are made in case of changes in the mode of work, including during holidays, business trips, disability, etc.

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

Average salary (WWP)- a value often used in accounting in order to calculate certain payments to an employee. The labor code often introduces changes in this regard, and even though the corresponding article details the calculation procedure, questions often arise due to the existence of some non-standard situations.

There are well-known cases when it is required to make such a calculation:

the employee is granted paid leave;
removal of an employee from the performance of basic duties with the preservation of wages. During this period, he can perform any special duties, act as a representative in negotiations, etc.;
transfer of an employee due to downtime, participation of an employee in the elimination of disasters;
if the employment relationship between the employee and the employer is terminated with payment of compensation;
when calculating payments according to the sick leave;
to calculate unused vacation upon dismissal of an employee;
when idle at work due to the fault of the employer;
during business trips;
when calculating the amounts due to be paid to an employee, the calculation of which is based on the WFP.

In addition, the employee may request billing statement average monthly salary from the employer.

How to calculate the average salary

The general procedure by which it is necessary to calculate the average monthly wage is established by the Labor Code of the Russian Federation (Labor Code of the Russian Federation, Art. 139) and a special annex that has been in force since 2007 after approval by the Government of the Russian Federation. The calculation of the average wage in 2019 is carried out according to these regulations. In view of the fact that questions and difficulties often arise when calculating the average salary, the regulation has been amended more than once.

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

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

Ideally, if an employee worked without sick leave, vacations at his own expense, etc., the formula for calculating the average income is as follows:

SFP=Payments for 12 months/12

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

ADD=SZP/Average statistical number of days in a month

Scheme for calculating the average wage

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

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

Calculation features

There are exceptions to every rule, and the calculation of the average wage also has its own characteristics. There are two main exceptions stipulated in the Decree of the Russian Federation.

1. Calculation term.
2. Income of the employee.

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

The second point relates to the employee's income. So, there are cases when the calculation is made on the basis of a "bare" salary or tariff rate. For example:

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

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

Indicators of average wages in Russia

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

Average salary by region

Region	Basis of the economy	SZP, rub.
Chukotka Autonomous Okrug	mining industry
Sakhalin region	oil and gas production, fishing
St. Petersburg	manufacturing industry, trade, tourism
Primorsky Krai	Extractive and manufacturing industry
Omsk region	Mechanical engineering, agriculture
Ivanovo region	Light industry, engineering, energy	23 173
Altai region	agriculture, engineering

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

The average monthly salary is issued to employees in a number of cases. Before paying it, you need to make the correct calculations.

When is the average monthly salary calculated?

Cases when it is necessary to calculate the average monthly earnings are defined by various articles of the Labor Code of the Russian Federation. Consider the most typical situations:

Issuance of vacation pay (Article 114 of the Labor Code of the Russian Federation).
Payment of compensation for vacation that was not used. According to articles 126 and 127 of the Labor Code of the Russian Federation, money is issued upon dismissal.
Payment of travel allowances when sending an employee on a business trip (Article 167 of the Labor Code of the Russian Federation).
Payments to employees during their training with a separation from the main activity in the company (Articles 173-176, 187 of the Labor Code of the Russian Federation).
Issuance of severance pay (Article 178 of the Labor Code of the Russian Federation).

Based on the size of the average monthly earnings, payments are determined in these situations:

Salary to employees who are engaged in collective negotiations, prepare their project, but are not involved in the main activity. According to article 39 of the Labor Code of the Russian Federation, their average earnings can be saved for 3 months.
In some cases, set out in Article 72.2 of the Labor Code of the Russian Federation, workers may be transferred to another job that is not specified in employment contracts. At the same time, the average salary is also paid.
The employment contract was terminated due to its incorrect drafting due to the fault of the employer, an allowance is paid in the amount of the employee's average earnings. This rule is set out in article 84 of the Labor Code of the Russian Federation.
The employer violated existing labor standards (Article 155 of the Labor Code of the Russian Federation).
There was a simple one, for which the employer is responsible. In this case, the worker is paid 2/3 of the average salary (Article 157 of the Labor Code of the Russian Federation).
Calculation of payments to members of the commission on disputes related to labor law (Article 171 of the Labor Code of the Russian Federation).
Payments to the head of the company or chief accountant upon their dismissal due to a change in ownership (Article 181 of the Labor Code of the Russian Federation).
Transfer of employees to work with relatively low pay due to their state of health (Article 182 of the Labor Code of the Russian Federation).
Mandatory medical examination for workers (Article 185 of the Labor Code of the Russian Federation).
Calculation of payments to blood donors (Article 186 of the Labor Code of the Russian Federation)
Payment of compensation when the company's activities are stopped due to the circumstances set forth in Article 220 of the Labor Code of the Russian Federation.
Transfer to another position of pregnant employees or women with babies under 1.5 years old (Article 254 of the Labor Code of the Russian Federation).
Payment for the time intended for feeding babies (Article 258 of the Labor Code of the Russian Federation).
Payment of additional days off for employees who have underage children with disabilities (Article 262 of the Labor Code of the Russian Federation).

If the average monthly salary is calculated incorrectly, the employee may complain to the employer. For this, a corresponding application is sent to the labor inspectorate.

General rules for calculating the average monthly salary

The general procedure used in the calculation is set out in article 139 of the Labor Code of the Russian Federation. The main rule: salary is calculated on the basis of actually paid salaries and actually worked shifts. Estimated time is one year. A detailed calculation procedure is contained in the Government Decree of December 10, 2016 No. 922.

Formula for calculation

Average monthly earnings are determined by the following formula:

SMZ = SDZ*N

This formula uses the following definitions:

SMZ - average monthly earnings;
SDZ - average daily payments;
N is the number of days to be paid according to the average salary.

This is the general formula for calculating.

The nuances of the calculation

It should be noted that there is a different calculation procedure in different cases:

With payments for vacation that was not used.
Other situations.

If the calculation is carried out in situations that are not related to the payment of vacation pay, it is required to divide the total earnings for the estimated time by the number of shifts worked in the period. If the average monthly earnings are required to be calculated to pay vacation pay, the salary must first be divided by 12 months, and then by the average number of days in a month (29.3).

What payments are included in the average monthly salary?

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

Salary of any type: hourly, piecework, expressed as a percentage, paid in kind.
Incentive payments: various bonuses, allowances.
Other payments stipulated by the employment contract.

That is, all payments that are provided for by the adopted wage system are taken into account.

IMPORTANT! When determining the average monthly earnings, various social benefits, food and travel payments will not be taken into account.

The nuances of accounting for premiums

Accounting for premiums is determined by the frequency of their accrual. If payments are made every month, only one premium is taken into account. That is, the maximum number of bonuses per year is 12. For example, an employee received 2 bonuses per month: for the attracted client and the fulfillment of the sales plan. Only one of the premiums is taken into account in the calculation.

Periods that are not taken into account in the calculation

As already mentioned, the billing period is understood to be 12 months. However, some periods are excluded from the estimated time:

The time when the average wage was saved for the worker (excluding the time allotted for feeding the baby).
Periods of being on sick leave or on maternity leave.
Downtime that occurred due to the fault of the employer.
A strike in which workers did not participate.
Holidays given to parents of children with disabilities.
Exemption from work for various reasons.

If the employer does not take these periods into account when calculating, it will be perfectly legal.

ATTENTION! Lump sum payments, regardless of the period of their payments, must be included in the calculation in full.

Does the increase in salaries affect the size of the average monthly salary?

An increase in the amount of payment for work will affect the size of the average monthly earnings. However, it is necessary to take into account the period of payment:

If the salary increase was made during the billing period, the entire period preceding the increase is indexed. The coefficient is determined by dividing the new tariff by the amount of salaries relevant for each of the 12 months.
If earnings increase after the settlement time, but this happens before the situation in which the calculations are performed, the average monthly salary itself increases. The correction factor is the ratio of the new amount of earnings to the previous one.

The procedure for indexing the average salary is determined by the Ministry of Labor.

Features of calculating the average wage for the payment of benefits

The determination of the average salary is carried out within the framework of not only the Labor Code of the Russian Federation, but also with social security payments. That is, according to the average earnings, sick leave, maternity and other payments are calculated. The calculation procedure in this case is different from the above. It is set out in the Federal Law of December 29, 2006 No. 255. The average wage is also needed to determine unemployment benefits. In this case, the calculations are performed on the basis of the Decree of the Ministry of Labor of the Russian Federation dated August 12, 2003 No. 62.

NOTE! The calculation procedure is determined on the basis of what the definition of average earnings is needed for. All the nuances of the calculation are set out in the relevant regulations.

06Feb

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

Today you will learn:

What is meant by average wage?
In what situations is it necessary to calculate the SZP;
What payments are accepted for the calculation of SFP, and which are not;
How is the calculation of WFP for the month and for the day.

In what situations is the calculation of the average wage required?

Average salary for sick leave calculation

When calculating sickness benefit, you must sum up the income for the two years preceding the onset of illness, then divide by 730 or 731 days (the number of days in these two years). The average daily earnings obtained in this calculation are multiplied by the number of sick days and we get the amount of payment for the period of illness.

Calculation of average daily earnings for accrual of vacation pay

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

SDZ\u003d FZP (12 months) / RP / 29.3;

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

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

For example, an employee was hired on March 11, 2005. The period for calculating annual leave is 12 months (from March 11, 2015 to March 10, 2016). If the employee leaves on February 2, 2016, then the billing period will be 10 months (from March 11, 2015 to January 10, 2016)

Vacation pay example:

Worker Ivanov I.I. went on vacation by order from February 15, 2017. Before the vacation, Ivanov I.I. did not get sick, did not go on a business trip, did not take a vacation at his 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 rubles.

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

351.6 days is the average number of days over 12 months. (29.3*12).

Upon dismissal of an employee, the accountant is obliged to issue 2-personal income tax. With their help, the accountant at the next place of work will be able to calculate the WFP.

Conclusion

WFP is an economic indicator that reflects the ratio of the real income received by an employee to the real time that he worked.

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