Calculate the average salary. Calculation of average earnings

The average monthly income is the base indicator for calculating various payments and compensations. On its basis, benefits are provided, loans are issued, it indicates the level of a person's well-being. Therefore, it is very important to know how to calculate the average monthly salary correctly.

When is the calculation of the average monthly wage required?

Average monthly salary

The current legislation of the Russian Federation provides for situations when the calculation of the average monthly wage is required for the execution of various documents. Responsibility for the implementation of this procedure lies with the management and accounting department of the enterprise in which the person is officially employed.

The calculation of the average monthly salary is carried out in the following situations:

• granting regular or additional leave,
• calculation of compensation for the next unused vacation,
• dismissal from office
• severance pay calculation
• calculation of disability benefits,
• downtime pay,
• calculation of social and compensation payments 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 an employee who needs to provide an appropriate certificate to certain authorities: a pension fund, an employment fund, social security authorities, a tax service, 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 states that the employer is obliged to provide this certificate no later than three days after the registration of a written application from the employee, including and former.

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 issued according to the 2-NDFL model. Therefore, if a person applies to the accounting department in order to request a certificate of average monthly income, he should specifically indicate why this certificate is needed. This will avoid disputes when making calculations.

The procedure for calculating average earnings

Knowing the procedure for calculating average earnings will help to avoid controversial situations.

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

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

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

• salary in total with allowances 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 firm;
• bonus payments, additional payment for intensity, rewards;
• other payments linked to wages.

Remuneration 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.

Directly, the algorithm for calculating average earnings consists in dividing the amount of accrued income for a specified period by the total number of months.

A person for a year of continuous experience earned 60,000 rubles. The calculation formula here is simple:

Depending on the hours actually worked and the purpose of calculating the average salary, the formula may change. For example, if a person has issued a sick leave, 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 the previous place of employment. If at that time a person did not work anywhere, the calculation is made taking into account the minimum wage for the specified period.

Exceptions to the calculation of the average monthly salary

The Labor Code of the Russian Federation provides for some restrictions on the calculation of the average monthly income. Thus, the calculation procedure does not involve the inclusion of compensation and social payments, gifts, material assistance, etc.

If two bonuses are awarded to a person in the same month, only one of them, the larger one at face value, is taken into account when calculating the average.

The employee for the work done in February was charged a salary of 4300 rubles. and 2 awards of 400 and 600 rubles were issued. The total income for the month will be calculated:

Features in calculating the average salary

If an employee worked part-time, the amounts of bonuses for calculation, as well as wages, are taken in proportion to the hours 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 on maternity leave and received appropriate payments;
• the employee did not go to work due to downtime beyond his control;
• in the event of a strike in which the employee did not take part, but was unable to perform his direct duties
• the subordinate was relieved of his duties with full or partial pay, if this is foreseen by law

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

• if the period under consideration consisted of time excluded from the billing period, the average earnings are equal to earnings for the previous similar month;
• if a person worked for an incomplete month through no fault of his own, and in the previous period the salary was not calculated at all, then the income is calculated for the days actually worked;
• if wages for the actually worked period were not carried out, his official salary is taken as the base for the 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, the calculation of this indicator is a simple task. But if there were no disputable situations in the process of work, basic knowledge will be enough to calculate the average.

Noticed an error? Select it and click Ctrl+Enter to let us know.

And for some reason I was sure that hospital payments are also taken into account, as well as payments for the time spent on vacation. I was very upset, I had to stay on sick leave for a long time and because of this I got a very small average monthly salary, not enough to get a loan

But I don’t understand why only one premium is taken into account, albeit a large one, but it’s still somehow not right. I have a very small salary and payments are made up of bonuses and allowances.

There are a lot of subtleties in calculating the average monthly salary, I could not even imagine until I encountered a loan. Yes, a lot depends on the size of the salary.

office work

When an accountant calculates the average salary (average annual, average monthly, average daily, etc.), he is dealing with several basic values ​​that change their value depending on the situation:

• billing period (RP);
• average earnings (SZ);
• average daily earnings (SDZ);
• number of days in RP payable (D);
• actual salary for the days worked of the billing period plus bonuses and remuneration (FZP);
• number of actually worked days in the billing period (FD);
• number of fully worked months (PM);
• number of days worked in incomplete calendar months (NM).

These concepts and their application will be discussed in our article.

Normative base

The calculation of SZ is regulated by the following regulations:

• Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (“On the features of calculating the average wage”);
• article 139 of the Labor Code of the Russian Federation (“Calculation of the average wage”).

Documents can be found on our website:

In what cases is it required?

There are a number of cases where an accountant is required to calculate and pay an SOC for an employee.

Often you have to do this kind of calculation when:

For vacation

Let's say you're going on vacation. In this case, you are required to pay vacation money before the start of the holiday.

The accountant starts calculating this amount, without waiting for the end of the month, in parallel with the issuance of the vacation order (within two weeks before your departure).

The billing period in this case is 12 months preceding the vacation month.

The accountant determines whether this period has been fully worked out and considers SDZ.

If all 12 months have been fully worked out, then the desired number is considered as follows: The wage bill for this period is divided into 12 months and 29.3 - the average number of days in a month.

If these 12 months are partially worked out, then the FZP is divisible by the number x.

This variable is the number of full months worked (PM) multiplied by 29.3, to which the number of FPs is added (29.3 divided by the number of days in the partially worked month and multiplied by the number of days worked).

So, when the desired number of SDZs is found, it is multiplied by the number of days that you will spend on vacation. This amount will be the amount of the vacation allowance.

For sick leave

The sick leave amount is calculated and paid together with the salary at the end of the month in which the sick leave was granted.

The desired number, as in the case of vacation pay, is SDZ. However, the RP is 2 years preceding the year when the sick leave was received.

The wage bill for this RP is divided by 730 (FD).

The resulting daily temporary disability benefit is multiplied by the number of days you were sick.

The result will be paid sickness benefits.

For maternity leave

The calculation period that the accountant operates in this case is equal to the same period as when calculating the hospital benefit - 2 years before the year when the woman went on maternity leave.

But the wage bill for this period is not divided by 730, but by the number of calendar days for two years minus sick days and maternity days (and other excluded periods).

This amount is always multiplied by 100% of the length of service.

For job center

To register with the labor exchange, the unemployed must provide a certificate from the last place of work, which will contain information about his SZ. It is this certificate that will determine his unemployment benefit.

This amount is calculated based on the last three months of work in the company, going before the month of dismissal.

Holidays, allowances and travel allowances are excluded from the calculation.

The wage bill for this RP is divided by the number of days actually worked. Then the resulting number is multiplied by the number of working days according to the company's schedule and divided by 3.

The amount received is indicated in the certificate, which must be submitted to the employment center.

Certificate of average earnings for registration with the labor exchange:

Who is eligible for vacation leave? Find out here.

To calculate your pension

The calculation of pensions directly depends on a number of coefficients.

One of them is the coefficient of average monthly earnings (AMS).

TSC is the ratio of your average earnings to the average monthly salary in the country in your region for the established RP, which in this case is offered to choose from:

• from 2000 to 2001;
• for a period of 60 consecutive months up to 2002.

KSP cannot be higher than the set value of 1.2.

To calculate child support

The calculation of SZ in the case of alimony is carried out only if they are in arrears.

The period when the parent did not pay alimony, and the level of his earnings for this period, is taken into account.

For a business trip

To calculate travel allowance for an employee, the accountant takes into account the RP in the 12 months preceding the month of his business trip. Only calendar days are taken into account, with no exclusion periods.

The payroll for this RP is divided into FD. The amount received is multiplied by the number of travel days.

When reducing

In case of liquidation of the enterprise or reduction of staff, the dismissed employee is paid severance pay.

For the duration of his subsequent employment (no more than 2 months), the employee retains his PB.

When reducing, the SZ is calculated according to the RP in 12 calendar months preceding the start of the SZ retention period.

SDZ is calculated again. For this, the FDD is divided into PD. After that, SDZ is multiplied by the number of days payable (D).

How to calculate the average salary in 2017?

The calculation of the average wage is carried out according to the formula SDZ * D.

However, some enterprises consider working time not in days, but in hours (total working time).

In this case, the average earnings by hours are determined by dividing the actual salary received for the RP by the number of hours worked. After that, the amount received is multiplied by the number of working hours in the period to be paid.

What is included in the calculation?

When calculating, the accountant operates with all the types of employee remuneration provided for:

• salaries;
• piecework payments;
• interest payments;
• non-monetary payments;
• remuneration;
• fees;
• allowances and surcharges;
• premiums.

However, the accountant excludes from the calculation the following payments provided for:

Are bonuses included in overtime pay calculations?

By the decision of the Supreme Court of the Russian Federation (No. GKPI07-516 dated 06/21/2007), it was decided not to include bonuses for overtime work when calculating average earnings.

Do non-working holidays count?

Non-working days and holidays are taken into account when paying for study holidays. These days are included in the calculation of SZ and are subject to payment.

Excluded periods

Excluded periods are periods for which earned money is not included in the calculation of average earnings, that is, the time when:

• maintaining the average wage;
• downtime due to the fault of the employer;
• providing additional days off to care for a disabled person;
• the release of the employee from work with the preservation of wages.

If there was no salary

If the employee did not have payments for the RP, did not work during this period, or his earnings fell under excluded periods, then the calculation takes place for the period preceding the RP, and equal to it in duration.

If there were no payments during this period, the SZ is calculated on the basis of any actual payments to the employee.

If there are none, the calculation takes place at the tariff rate or salary.

If wages went up

If the source of income during the billing period changed its value, increased, then the accountant works according to the following scheme.

The salary indexation coefficient is calculated.

This value will depend on which of the periods the rate increase occurred:

• in the billing period (the increased tariff rate is divided by the salary of each month of the RP);
• after the billing period (SZ calculated for the RP increases);
• during the period of maintaining average earnings (SZ increases from the beginning of the salary increase until the end of the period of maintaining the SZ).

After the coefficient is found, the amount of SZ is increased by the obtained value.

Billing period

The settlement period is a non-constant value, according to which SZ is considered.

However, in Resolution No. 922, the RP is set in the amount of 12 months preceding the start of the period with the preservation of average earnings.

One calendar month is a period from the 1st to the 30th (31st) day (in February - from the 1st to the 28th or 29th day).

What is lump sum pay? Find out here.

More information about the calculation of average earnings on a business trip here.

Calculation Method with Examples

Here is a table with formulas for the most common situations.

We give the calculation of the average wage for sick leave as an example.

The driver of the organization Borisov D.I. provided a sick leave indicating that he was ill for 6 calendar days in November 2017. His insurance experience at that time was 10 years, therefore, the allowance is calculated from 100% of average earnings.

The RP is 2 years before the beginning of the year when Borisov D.I. brought a sick leave, that is, 2013 and 2014. In 2013, the total amount of his earnings was 300,000 rubles, and in 2014 - 280,000 rubles.

The accountant considers the SDZ indicator, takes into account the actual accrued wages for these two periods and divides its amount by the total number of calendar days for 2 years (730).

It turns out that: (300,000 + 280,000) / 730 = 794.52 rubles / day. So, SDZ = 794.52 rubles / day.

Now it remains to multiply SDZ by the number of days due to illness: 794.52 * 6 = 4767.12 rubles. This is the amount that will be the hospital allowance for Borisov D.I.

Thus, the calculation of the average wage is a rather individual process. However, the accountant always uses the basic formulas that he adjusts for each calculation case.

How to calculate the average monthly salary

Since 2017, a new edition of the Labor Code of the Russian Federation has been in force, according to which the salaries of the management staff of state and municipal institutions, unitary enterprises, as well as extra-budgetary funds cannot be exorbitant compared to the average monthly salary of employees (Article 145 of the Labor Code of the Russian Federation). To be more precise, government agencies, local governments and the founders of the listed institutions and enterprises now set the maximum level for the ratio of the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees of these organizations. And non-compliance with such ratios may become the basis for terminating the employment contract with the head of the relevant institution / enterprise (clause 1, part 2, article 278 of the Labor Code of the Russian Federation).

Calculation of the average monthly salary: formula

To determine the value of the marginal ratio, you first need to understand how the average monthly salary of employees is calculated, as well as how to calculate the average monthly salary of a manager, deputy, chief accountant. By the way, the calculation is based on a simple arithmetic average.

As you understand, in calculating the average monthly wage per employee, payments to the manager, his deputies, and the chief accountant are not taken into account when determining the amount of accrued wages. And these same employees are not taken into account when calculating the average headcount at the enterprise.

If the head, deputy head, chief accountant has been working in the organization for less than a year, then instead of 12 months, the formula uses the number of full calendar months actually worked by him.

Knowing how the average monthly salary is calculated for employees and separately for each representative of the management team, you can always determine the desired "salary" ratio in the institution. And compare it with the limit values.

Average monthly salary calculation formula

The size of this indicator must be known, especially when it comes to classic employment. After all, it is not only a generally accepted guideline in terms of the solvency of an employee, demonstrating his status and level of income, but may also be required in documentary form in some ordinary situations. Therefore, the average monthly salary is calculated in a large number of situations that require its documentary confirmation.

When is it necessary to calculate the average salary

According to the current legislation, there are several situations in which this indicator is calculated, they will be considered within the limits of this material:

• when sending an employee on paid leave, in accordance with the labor code;
• removal of a specialist from the performance of basic duties with the preservation of wages;
• in case of temporary transfer to another place of work in order to eliminate the consequences of certain situations;
• in the case of issuing a severance pay related to the termination of the contractual relationship;
• in the course of payment of benefits due to temporary or permanent incapacity for work;
• in a situation with dismissal and payment of money for unused vacation;
• if there is payment for downtime due to the fault of the employer;
• when going on business trips;
• in the presence of other situations that form the right of the employee to receive compensation payments.

The employee can be the initiator in terms of requiring this data, so the calculation of the average wage is mandatory. It is carried out in accordance with the norms and requirements of the legislative order, therefore, a certain number of factors are taken into account.

Features of carrying out settlement activities

Often, in order to provide an employee with certain data, the employer undertakes to carry out appropriate calculations in accordance with the law, and then make compensation payments. Sometimes employers behave dishonestly and cunningly, not paying bonus amounts and other remunerations, material assistance to the employee. The Labor Code of the Russian Federation clearly stipulates the rules in accordance with which the average monthly wage is calculated. It involves taking into account the actual accrued amount of wages for the last annual period and the days actually worked.

An example of calculating the average monthly salary

The terms of payment are as follows: the employee worked for the entire last annual period, he never missed work and did not go on sick leave. Now he wants to go on a well-deserved rest (on vacation). In this situation, payment according to average earnings will be made as follows:

Average salary = Payments made per year / 12

But in order to carry out the calculation, it is not the average for the monthly period that is taken, but the average daily earnings. To do this, the average monthly income must be divided by the number of days that are available in the monthly period - 29.3.

Implementation of settlement actions

Step #1

At this stage, the full summation of the payments that the employee received throughout the entire calculation period is carried out. They include the following indicators:

• directly the amount of wages, excluding allowances with regional coefficients;
• bonuses and other amounts of remuneration that the employer managed to pay to employees;
• if other payments were made related to the operation of labor legislation or an agreement, they must be taken into account in the formula.

Step #2

At this stage, the average monthly salary is determined by determining the billing period. As noted earlier, the length of a month depends on its calendar duration, but there are time periods that are not related to this calculation:

• the absence of an employee at work while maintaining the average pay;
• period of disability;
• the use of a specialist the right to additional working days, involving the preservation of earnings.

It is easy to understand why these periods do not take part in the settlement activities. This is due to the fact that payments for them are based on the average amount of earnings, so their repeated use for calculation contributes to the final erosion of the dimensional characteristics of wages.

Step #3

At this stage, all actions are performed quite simply: the amounts received at the previous stages are divided by the duration of the billing period determined in the previous step. This is how the average wage is calculated in 2017. Examples show that all actions are carried out quite easily and simply.

Are there any exceptions

There are a few exceptions to this calculation procedure. The first of these is the timing of the calculation. If over the past 12 months the employee did not have time to work a single day due to illness, maternity leave. In this case, the calculation is carried out on the basis of the period that precedes it. The second exception is directly related to earnings, in particular, if the employee has not received a salary for the last 2 years, has not worked all this time. The average monthly salary (calculation) formula assumes as a basis a net salary or a tariff scale.

You can learn more about how to calculate vacation pay from the accountant of the enterprise, but sometimes, without special education, it is quite difficult to figure out what the specialist is talking about. Our material is designed to help workers estimate how much they will receive in one case or another, if there are deviations from the standard salary calculation, and earnings will be calculated on the average. These rules apply not only for vacation pay, but also, for example, for business trips.

Vacation payroll

To receive vacation payments, settlement operations differ in their characteristics. Here it is necessary to descend to the lower level and calculate the daily average size. In this case, the calculation of the average salary is carried out according to a long-established algorithm.

1. There is an addition of all payments that were received by the employee for the last annual period according to the calendar.
2. The amount received in this step is divided by 12 months that are available in one calendar year.
3. The result, which is obtained as a result, is subsequently divided by 29.3 days, which means the number of days in one month of work, it is established by law.

The amount received at the last stage allows the final calculation. If some periods have not been worked out, another way to carry out settlement actions is assumed.

1. The amount of all payments made multiplied by the number of days is calculated.
2. To the result it is worth adding the number of calendar days that were not fully worked out.
3. Next, the amount of payments is divided by the number that was formed during the addition.

If a dismissal occurs as compensation for a vacation that was not used by the employee, the simplest formula is used.

Summary Accounting

Often the question arises of how to calculate the average salary in the case of summarized accounting. In some situations, employers apply the conditions of a flexible schedule, which implies the mandatory determination not of the daily duration of work time, but of the total number of hours that were worked during the calculation period. If you need to calculate the average earnings, you have to deal with the calculation of hourly income. In this situation, the payments are divided by the number of hours worked. It is important to take into account the number of hours on the worked schedule. These are not all recommendations on how to calculate the average monthly salary.

What payments are taken into account

The calculation of the average wage involves the mandatory accounting of not only wages, but also additional payments:

• monthly remuneration;
• remuneration for time exceeding 1 month;
• annual remuneration (13th salary);
• other annual payments for seniority.

So, we have considered the basic information about the features of the procedure for calculating the average wage. It must be taken into account, since it implies a set of information that affects the value of the final indicator. Competent calculations will avoid the numerous difficulties of the documentation plan. A professional approach guarantees fast calculations of any complexity.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Business trip for one day: how is it paid?

Year-End Award

Pay slip - sample form

Wage fund - calculation formula

Compensation for salary delay

Is sick leave paid on weekends?

The statute of limitations for wage arrears

Delayed wages are the responsibility of the employer

Salary supplements and allowances

Power of attorney to receive salary by another person sample

Add a comment Cancel reply

Until October 30, 2017

Payroll Calculators Handbooks

Full or partial copying of materials is prohibited; with agreed copying, an active link to the resource is required. Image source: Lori Photobank.

How to calculate the average salary? Calculation examples reference sample

For the performance of their labor duties, employees receive wages. Its size is established by the employment contract, staffing table or may be determined by local regulations. For example, if the company has a premium, the amount of which is calculated periodically.

But there are such periods of time in which the employee does not work, or performs a function somewhat different from his main duties. But, nevertheless, even during these periods of time, the employee must receive the payments due to him. We are talking about periods when the employee is "on sick leave", on vacation, on a business trip, etc. For these periods of time, the employee is paid, respectively, disability benefits, vacation pay and travel allowance. How, in such cases, should the amount of such payments be calculated?

If in the first case the amount of wages is established by agreement with the employee, then in the second case the employer calculates the amount of payments due to the employee based on his average earnings.

How to calculate the average salary and will be discussed in this article.

When is the calculation of average earnings necessary?

The concept of average earnings is often used in the Labor Code of the Russian Federation. It is received by workers and employees in various situations. In particular, the employer must pay his employee based on his average earnings in the following, but not limited to cases:

• vacation, including educational (only if it is not a vacation without pay),
• payment of compensation for unused vacation,
• business trip,
• simple, if the fault lies with the employer (two-thirds of earnings),
• incapacity for work (disability benefit, partly from the social insurance fund),
• when referring to medical examinations,
• termination of the contract due to staff reduction (two-month allowance).

These periods of time are the very situations when the employee is kept, according to the current legislation, his average salary. In all these cases, before the employer, or rather before his accountant, the question arises of how to calculate the average earnings of an employee, and how much to pay him.

What payments are taken into account when calculating average earnings

In order to make a calculation, the accountant must take all payments related to payments for work for the 12 months preceding the calculation. It does not matter for what purposes the calculation is carried out. For vacation pay, compensation for unused vacation, downtime pay, or in other cases, to calculate the average earnings, the employer takes all the amounts that were paid to the employee, regardless of their sources. But it is worth paying attention that we mean payments that are provided for by the employer's remuneration system. These may include the following payments:

• salary at tariff rates, salaries, piece rates and so on,
• salary that was given in non-monetary form, goods or products, for example,
• allowances and allowances
• bonuses and other payments
• fees,
• additional payments for classroom management of employees of educational institutions,
• other payments depending on the specifics of the work and the discretion of the employer.

As can be seen from the list presented, all these payments are directly related to the performance of their labor functions by employees. But an employee of an enterprise and organization does not always receive only the listed payments from the employer. Holiday pay, travel allowance, disability allowance and so on. These payments are not taken into account for calculating average earnings, as they relate to periods in which the employee retained average earnings. At the same time, the periods for which they were made are not taken into account.

The legislation provides for the following list of types of payments that are not included in the calculation of average earnings along with the time periods in which these payments were made:

• payments made during periods in which the employee retains average earnings (except for breaks for feeding the child),
• the time of the employee's illness and being on maternity leave,
• downtime,
• a strike period during which the employee could not perform his job duties,
• vacations during which the employee, in accordance with the law, takes care of the disabled from childhood and children with disabilities,
• any other periods of time in which the employee was relieved of his duties, with full or partial pay.

How to calculate average earnings

To calculate the average wage, the accountant needs to add up all the benefits received by the employee in the 12 months preceding the period in which the benefits will be paid, calculated on the basis of average earnings, and divide them by the number of days worked by the employee in this period. This procedure applies in all cases, except for those when the accountant is required to calculate vacation pay. Or compensation for unused vacation upon dismissal. Calendar months are taken into account. That is, if, for example, an employee goes on vacation from April 15, 2015, then the period for which it is necessary to take the payments received by him for calculation begins on April 1, 2014 and ends on March 31, 2015. The calculation of the average salary is made, in this order, regardless of the mode of work of the employee. A calendar month is the period from the first to the last day of the month.

As a rule, payments calculated on the basis of average earnings are paid to employees at their own expense. But the legislation also provides for a number of positive exceptions for employers. So, in particular, the following periods are paid not from the employer's funds:

• periods of performance by the employee of his military duties (the time when the employee participates in military training),
• days in which the employee is caring for a disabled child.

How to calculate average earnings for vacation pay and compensation for unused vacation

The amount of compensation for unused vacation upon dismissal and vacation pay are calculated in the same way. To do this, the amount of payments received by the employee for 12 months is divided by the number of months worked, and then by the coefficient of the average number of calendar days in a month. Legislatively, such a coefficient is set in the following figure - 29.3. At the same time, pay attention, earlier it was equal to - 29.4. The resulting division result will be the necessary average cost of one day.

Accordingly, in the future, the accountant will need to multiply the resulting number by the number of vacation days of the employee, to calculate vacation pay, or the number of days of unused vacation, to calculate compensation upon dismissal.

Calculation of the average salary for the enterprise

In some cases, the manager sets the task of calculating the average wage for the enterprise as a whole. Such an indicator may be required for statistical reports, economic calculations and other purposes.

Often, this indicator is necessary for the tax authorities to determine how correctly an employer pays wages to its employees and withholds taxes from it. That is, in fact, whether the enterprise pays “gray” wages and whether “double” bookkeeping is maintained.

For such purposes, the following formula for calculating the average salary for the enterprise is used:

SP - average salary for the enterprise

FOT - payroll fund

B - the time period for which the calculation is made

Information about the average salary

Do not forget that the size of the average earnings is important not only for working citizens, but also for citizens who have temporarily lost their main job. Such citizens, in order to recognize them as unemployed, receive benefits and help in finding a job, are registered with the employment service.

For them, the size of the average earnings received by them at their last place of work is important. It's no secret that in addition to help in finding a suitable job, many citizens hope to receive unemployment benefits. The benefit itself is calculated on the basis of the average earnings of the unemployed, which he received before the moment of his dismissal. The average monthly salary calculated for the employment service is calculated based on the last three months of work.

Since the employment service does not have the opportunity to obtain information about the employee's earnings from anywhere else, the only source of information is the certificate of the average wage for the last 3 months at the last place of work of the unemployed. Such a certificate is a mandatory document for recognizing a citizen as unemployed.

The employer issues a certificate of average earnings for the employment service only at the request of the employee. Without fail, such as a certificate of income for the last two years, this document is not issued. The employer cannot refuse to provide such a certificate. Like any work-related documents, such a certificate must be issued at the request of the employee (former employee) within three days.

The form of this certificate is not approved at the federal level. Regional authorities authorized to regulate relations in the field of employment in their subject of the federation may establish a recommended form of a certificate that can be used in such cases.

The employer, issuing a certificate in any form, must be guided by the general requirements for paperwork. The certificate must contain all the necessary details and signatures. The calculation of the average salary in the certificate must be done for three months.

For any of the organizations, an employee has every right demand an explanation of the calculation of his wages. The accountant is obliged to provide a complete and detailed answer to this question. In practice, the most common cases of computational requirements are defined as follows:

1. In the case when an employee goes on paid leave, guided by the Labor Code, the amount of money should be determined on the basis of the average salary.
2. In case of removal of an employee from performing direct production duties while maintaining wages (representing the interests of the enterprise in negotiations).
3. When carrying out a transfer operation from the main position due to downtime, as well as liquidation of the consequences of a disaster.
4. If the employee terminates the employment contract, a settlement allowance is paid.
5. If, as a result of an accident or an accident, the enterprise pays disability benefits.
6. In the event of dismissal, funds are paid for non-vacation paid leave.
7. In case of downtime due to the fault of the employer.
8. Service payments (travel).

Also taken into account all circumstances when an employee at the legislative level is entitled to cash payments and compensations, which are calculated on the basis of average wages. By definition, supporting documents required by the employee may include orders from management, copies of the employment contract, and a list of data on accrual of FFP.

Basic formulas and calculation examples

To calculate the SZP accountant use the simplest formula for determining the arithmetic mean. Formula:

SZP = Sum. Salary per year / 12 months

Example 1. An employee of the Avtovoz enterprise worked for the reporting period (year) without going to sick leave and passes. Currently, the employee wants to take annual paid leave. His salary for the year was 150,000 rubles. Thus, we determine the average monthly earnings:

SMZ = 150,000 / 12 months = 12500 rubles.

Example 2. An employee of an enterprise wrote an application for annual leave from August 3 to August 15, 2017. Employee salary for 2016-2017 has not changed and is 27,000 rubles. From April 11 to April 19, the employee was on sick leave, and the amount of payment was 23,000 rubles. It is required to calculate the average monthly earnings and the amount of vacation pay.

29.3 / 30 (number of days in April) * 21 (number of days of actual working hours) = 21 days

SFP \u003d (27,000 * 11 months + 23,000) / (29.3 * 11 months + 21 days) \u003d 932 rubles.

Vacation = 932 rubles. * 13 days holidays = 12,116 rubles.

The procedure for calculating wages, which is established and approved by the Decrees of the Ministry of Finance, has exceptions. One of the exceptions is settlement period.

In the event that an employee did not work a single day for any reason from a 12-month period, or if he was on maternity leave, then salary calculations will be based on the period preceding this event.

Another exception is employee's salary. That is, if for some reason an employee was not paid wages for 24 months, or the employee was absent from the workplace during this period, then the calculation of the average monthly earnings is determined by the amount of the tariff rate or net salary of a certain employee, taking into account his position, qualifications and rank .

When calculating the salary, taking into account vacation pay, the calculations are made an order of magnitude lower, that is, they are determined within the framework of calendar days, and therefore, the accrual of funds for the actually worked day.

The calculation method is determined in next order:

1. The payments that were deducted to the employee during the full calendar year are summarized.
2. The result obtained is related to 12 months.
3. The answer received in the previous operation is divided by a factor of 29.3, since this amount is adopted at the legislative level for the convenience of calculation and implies an average calculation of days for the year worked.

Based on the final result, the amount is determined average monthly salary. In the event that an employee has not fully worked out the data for 12 months for the reasons indicated above, then the calculation is carried out as follows:

1. The total amount of money received as payments is determined.
2. The number of full months an employee has worked is multiplied by 29.3.
3. The result obtained is summed up with the number of days that the employee worked in part-time months.
4. The amount of money as payments is divided by the total.

When calculating earnings, taking into account going on sick leave, you should calculate the amount of money for the day actually worked and multiply by the number of days that the employee was sick. Therefore, when calculating profit per day, it is necessary to be based on payments for the previous six months.

Payment of benefits

In connection with the Decree of the Ministry of Labor of the Russian Federation No. 62, the procedure for calculating unemployment benefits, payment of scholarships for raising the qualification level or retraining is determined. Cases that determine the calculation of the average monthly salary.

The enterprise is obliged to pay average earnings in case of unemployment or temporary disability of an employee during the period when the employee is involved in public works, to pay a scholarship during the period of vocational training, retraining.

The amount of money paid as benefits includes: sources:

1. The amount of the tariff rate for hours worked
2. Salary by piece rate.
3. If income is calculated as a percentage of sales.
4. Cashless payment with employees.
5. Remuneration to employees involved in government positions.
6. Fees to employees who participate in cultural and mass information activities.
7. Teachers' allowance for hours worked in excess of the educational load.
8. The difference between salaries if the employee was in a lower paid position than the previous one.
9. Allowed allowances and surcharges to the established tariff rate.

With a combined account

In some organizations, the management of the enterprise introduces for its employees flexible work schedule, which means determining earnings not by the length of the working day, but by the total amount of hours worked for the calculated reporting period.

Therefore, when summarizing accounting, it is not the daily calculation of the amount of cash that is calculated, but the hourly one. With this calculation, the total payment for the period is divided by the amount of hours actually worked by the employee. To calculate the average monthly earnings, the result is multiplied by the hours that the employee worked according to the schedule.

Indexation and Liquidation

Upon liquidation of the organization, the employee must receive severance pay, in addition to this, he receives an average monthly salary, as well as an accrual in case of unused vacation.

The amount of severance pay is calculated from the average earnings for the last 2 months. If the employee has worked for less than 2 months, then the average earnings are taken for the period preceding it.

In the case when there was no payroll for the year, then the severance pay is determined in the amount of the tariff rate. During indexation and liquidation, the amount of funds is regulated by legislative projects of the Ministry of Labor, the Labor Code of the Russian Federation, as well as Government Decrees.

Accounting for payments

When an employee requires the definition of average monthly earnings, then all categories of payments are necessarily taken into account, regardless of the source of their calculation, as well as the terms of the employment contract, in which the employer provides for his own categories of payments.

All payments are included in the calculation of the average salary of an employee, since taxes are calculated from them when they are calculated. Payments are considered as monthly, one-time, and annual remuneration, bonuses.

Bonuses and salary increase

Each bonus is calculated differently:

1. If the premium is paid every month, then no more than 1 premium for each indicator is taken into account.
2. If one-time bonuses are taken into account, the calculation takes place according to the actual indicator in relation to the size of the bet.
3. Annual bonuses are taken into account in full.

In the case of an incomplete worked period, the bonus is determined in proportion to the output.

With an increase in wages, an important feature is the period in which the increase occurred:

1. In the event that indexation is carried out in the current reporting period, then the recalculation is made for the previous one.
2. If the increase occurred before the billing period, then it is automatically included in the SMZ.
3. With an increase in the rate in the current period, the calculation begins to be made from the date of indexation until the end of the reporting year.

This video shows the calculation of wages from the reverse.

Since 2017, a new edition of the Labor Code of the Russian Federation has been in force, according to which the salaries of the management staff of state and municipal institutions, unitary enterprises, as well as extra-budgetary funds cannot be exorbitant compared to the average monthly salary of employees (Article 145 of the Labor Code of the Russian Federation). To be more precise, government agencies, local governments and the founders of the listed institutions and enterprises now set the maximum level for the ratio of the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees of these organizations. And non-compliance with such ratios may become the basis for terminating the employment contract with the head of the relevant institution / enterprise (clause 1, part 2, article 278 of the Labor Code of the Russian Federation).

Calculation of the average monthly salary: formula

To determine the value of the marginal ratio, you first need to understand how the average monthly salary of employees is calculated, as well as how to calculate the average monthly salary of a manager, deputy, chief accountant. By the way, the calculation is based on a simple arithmetic average.

The average monthly salary per employee is calculated according to the formula (clause 20 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

As you understand, in calculating the average monthly wage per employee, payments to the manager, his deputies, and the chief accountant are not taken into account when determining the amount of accrued wages. And these same employees are not taken into account when calculating the average headcount at the enterprise.

If the head, deputy head, chief accountant has been working in the organization for less than a year, then instead of 12 months, the formula uses the number of full calendar months actually worked by him.

Knowing how the average monthly salary is calculated for employees and separately for each representative of the management team, you can always determine the desired "salary" ratio in the institution. And compare it with the limit values.