How to calculate average monthly earnings for a year. Average earnings: when you need it and how to calculate it. What payments are taken into account when calculating

Instructions

There are also no difficulties in counting, you just need to sum up everything received over the past year from any sources as profit. In this case, absolutely any funds are taken into account, be it subsidies for receiving medicines, subsidies for paying for an apartment, maternity payments and insurance cases, or proceeds from the sale of strawberries grown on one’s own plot.

The resulting figure remains to be divided by 12. The result is the answer to the question of how to calculate the average income for the last year. The more cash receipts for a specified period of time, the higher the amount of income. If you need to calculate the average income for a different time period, then the profit for the required number of months is summed up and divided by their number.

Video on the topic

note

When it comes to lending, you need to be prepared for the fact that only those amounts that have documentary evidence can be included in your average income. If the income is official, then there will be no problems with obtaining the same mortgage. If there is no confirmation of profit, you should not count on this amount.

Let's say an existing apartment is rented out unofficially, without concluding a contract or paying taxes. Or relatives gave a large sum of money for the anniversary. It is unlikely that these amounts will be proven.

Average earnings are the average salary, which is calculated from the amounts received over the past period. Often an accountant needs to calculate this indicator, for example, to calculate vacation pay, to pay any benefits, and in other cases. The calculation procedure is established by the Labor Code of the Russian Federation (Article 139, Chapter 21 of the Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ). Average earnings apply to all forms of taxation.

You will need

• - working time sheet;
• - calculation sheets.

Instructions

After the above amounts are subtracted from the actual accrued amount for the required period, you need to determine the average. In the case where the employee worked the period in full and did not have any other payments, divide the amount of wages by 12 and then by the average monthly number of calendar days - 29.4 (in the case of a five-day week) and by 29.6 (in the case of a six-day week).

When the month is not fully worked by the employee, then in this case the average number of calendar days (29.4 or 29.6) must be divided by the number of calendar days in the month and multiplied by the number actually worked. For example, an employee worked 25 days in July. Thus, 29.4/31*25=23 days.

Then again multiply the number of calendar days in a month by all fully worked months and add the number of days that were calculated earlier. For example, the same employee worked 11 months completely and 25 days in July. Thus, 29.4*11+23=346.4.

After this, divide all accrued wages for this period by the average number of days worked in this period. For example, for 12 months an employee was paid a salary of 150,000 rubles. Thus, 150,000/346.4=433.01 rubles per day (average daily earnings).

At the end, be sure to compare the resulting figure with the minimum wage. If an employee has worked the entire period, then the average earnings cannot be less than this indicator.

Sources:

• Regulations on the specifics of the procedure for calculating average wages

The calculation of the average salary at the enterprise is carried out for the calculation and payment of vacation pay, severance pay and compensation for unused vacations. Accountants consider the average in a certain sequence according to legislative acts.

Instructions

In order to determine the average salary, you first need to determine the billing period for which it will be made. In accordance with Labor legislation, the payroll period is taken as twelve calendar calendar days preceding the period. For example, if an employee leaves in September of the current year, then the payroll period is taken from September of the previous year to August of the current year.

The accrued wages for twelve months are summed up. Financial assistance payments are excluded from the amount received. Bonuses and remunerations, as well as various compensation payments, which are provided for by the enterprise's collective agreement, must be taken into account in the accrued amount for the billing period.

The number of actual days worked during the billing period is determined. If the period is worked in full, then the number of calendar days worked is taken from the timesheet.

Average daily earnings are calculated. To do this, divide the accrued wages for twelve months by 12 and by the average number of calendar days 29.4. We multiply the result by the number of days in the billing period and get the average earnings. Thus, you can calculate the average salary for the billing period, which was worked in full.

If not all days were actually worked in the billing period, then you should first calculate the number of calendar days worked in an incomplete month. To do this, divide the average number of calendar days 29.4 by the total number of calendar days in the current month and multiply by the number of calendar days worked in a given month. And so we calculate the number of days actually worked in each month that was not fully worked.

We calculate the average daily salary. To do this, to the average number of calendar days 29.4, multiplied by the number of complete calendar months, we add the number of days in incomplete calendar months. Next, we divide the accrued wages for twelve months by the result obtained. This is how we calculate the average salary for the billing period, which was not fully worked out.

note

Organizations can establish a different billing period other than 12 months. But in this case, your own pay period should be provided for in the collective agreement and not worsen the situation of employees.

Sources:

• Let's calculate the average earnings.

The procedure for calculating average wages is regulated by Russian labor legislation. An indicator such as the average monthly wage is necessary for calculating various benefits, compensation and other payments.

You will need

• - working time sheet;
• - payrolls.

Instructions

First, determine for what period you need to calculate the average monthly salary, for example (6 calendar months). If this period was not fully worked out, then it is necessary to sum up only those days that, according to labor legislation, may be included in the billing period.

This may include days of actual stay, days of forced absence and others. Exclude from the calculation period absenteeism, absence from work on, days off, parental leave and other periods established by labor legislation.

When calculating compensation for unused vacation, the number of days worked in a month is rounded. That is, if you worked more than 15 days in one calendar month, it is counted as a whole month and vice versa; if you worked 14 or fewer days, it is not included in the calculation period.

Instructions

Salary for one day is calculated by dividing the employee's salary by 12 and then by 29.4 (the average number of days in one month). Accordingly, first you need an annual salary, not forgetting that it could change - after passing a probationary period or being promoted.

It is worth remembering that when calculating wages for one day, you need to proceed only from what is considered the employee’s salary. For example, one-time bonuses or additional payments for food are not taken into account. If an employee earns 50,000 per month, but 7,000 of them are considered an additional payment for food, then, accordingly, 43,000 rubles are needed for the calculation.

When calculating daily earnings, it is necessary to exclude the time (and the amounts accrued for it) when:
1. The employee received benefits for temporary disability, pregnancy and childbirth.
2. The employee was given additional days off to care for disabled children.
3. the employee did not work due to the fault of the employer or due to circumstances beyond the control of himself or the employer.
4. the employee was released completely or partially from work (with or without salary retention).

An example of calculating wages for one day for an employee with a salary of 50,000 rubles in the first six months of work and 60,000 rubles in the second six months of work, provided that 7,000 rubles of this is an additional payment for food:
1. 7000 is subtracted from 50,000. The resulting 43,000 is the monthly salary from which to base the first six months of his work.
2. 7000 is subtracted from 60,000. The resulting 53,000 is the monthly salary from which to proceed in the second six months of his work.
3. Next you need to multiply 43,000 by 6 months and 53,000 by 6 months. The sums add up. The result is an annual salary (576,000 rubles).
4. 576,000 rubles are divided by 12. The average monthly salary for the year is 48,000 rubles.
5. Then you need to divide 48000 by 29.4. The result is wages for one day - approximately 1,633 rubles.

The amount of wages is an essential condition of the employment contract. Remuneration is a remuneration for the work performed, which the employer is obliged to pay depending on the qualifications, complexity, and quality of the labor expended.

Instructions

Calculate the fixed part. The basic part of the salary is the official salary, that is, the amount per calendar month depending on the qualifications of the employee and the complexity of the work performed. If not fully worked in a calendar month (there was a period of temporary disability, leave without pay), it is reduced in proportion to the time worked. For example, for 21 working days in a month, an employee is paid 20,000.00 rubles. If 10 days are actually worked, you are subject to:

21 days x 20,000.00 rub. /21 days = 9,523.81 rub.
It is somewhat more difficult to calculate the fixed part with an established tariff rate. In this case, multiply the number of hours worked by the tariff size.

Calculate the variable part. All compensation and incentive payments. Compensatory payments are various types of additional payments for special production or climatic working conditions. Such payments are provided for by law and, of course, must be paid. Incentive payments mean bonus remuneration for achieving high performance indicators and remain at the discretion of the employer. The grounds for payment and for deprivation of a percentage of the bonus must be strictly established in the regulation or order.

Calculate the amount of deductions. From the total amount accrued to the employee (fixed and variable parts), subtract:

The amount of personal income tax, which is 13%;

Amounts of other deductions that are made, for example, on the basis of a writ of execution.

note

Wage issues are regulated between the employee and the employer - in the employment contract and between the workforce and the employer - in the collective agreement or other local regulatory act.

Helpful advice

The employee is guaranteed a minimum wage, which cannot be lower than the subsistence level.
Equal work should be paid equally.

Sources:

• Labor Code of the Russian Federation

Depends on the number of days you worked + bonus + district coefficient + amount for hours worked minus 13% tax. Therefore, the amount you receive will depend on how much time you worked and how you worked.

Instructions

Unfinished hours due in a given month will be deducted from wages.

Now count. Multiply the amount for one hour of work in a given month by the number of hours you worked, and add the amount of the bonus and coefficient to the resulting amount. From the amount received, subtract the tax amount, which is 13% of the amount of all the money you earned. Let's look at an example:
Your salary is 100,000 rubles.

There are 20 working days in a month, which means 160 working hours (according to the Labor Code of the Russian Federation).

For one day of work you get 500 rubles (10000:20=500).

For one hour of work it turns out to be 62 rubles 50 kopecks.

You have worked all your days. It turns out that your salary will be paid to you in full, that is, 10,000 rubles.

The regional coefficient, for example, is 15% (each district has its own coefficient). 10000+1 500=11500.

If the premium was 20%, then the amount would be 11500+2000=13500.
Subtract 13% tax from this amount. It turns out 13500=1755=11745. This will be the amount of your salary for the month. For additional hours worked, you need to add double the amount of overtime to the amount of the basic salary. In an example it looks like this:
Additional 40 hours worked. Multiply by the amount of payment for one hour of working time and add to the amount of the basic salary. In this example, 40 hours equals 2500 (40*62.5=2500). 10000+2500+1500+2000=16000 = this is the amount you earned. 16000=2080=13920 will be the amount you will receive.

Sources:

• how to calculate salary example

Wages for one day of work have to be calculated to pay for the next vacation, maternity leave, sick leave benefits, or when the time is not fully worked in the month. For each type of calculation, a certain amount is taken. Based on it, the average daily salary is determined.

Instructions

To calculate the allowance for payment of the sheet and the amount, it is necessary to calculate the average salary for one day of work based on earnings for 24 months. The total amount of funds does not include payments for social benefits for a given period of calculation time. They take only amounts from which income tax has been withheld and transferred. Cash bonuses and rewards are taken into account in the total calculated amount.

To calculate the average wage for one day of work, to pay money for regular or compensation for unused vacation, the amount earned for the 12 months that were before the billing period is taken. Amounts received for social benefits from which income tax was not calculated or transferred are not included in the calculation amount. All other cash payments received must be added up and divided by 365. The result is the average salary for one day of work, which is taken into account when calculating payments for vacation days.

If you need to calculate the average wage for one day of work to pay for a month that is not fully worked, the average amount for one day of work in a given month is calculated. To do this, divide the salary amount by the number of working days in a given billing month scheduled to be worked. The result is the average daily wage for a given month.

Labor Code norms provide for cases in which an employee must make payments based on average earnings. Such payments, in particular, include redundancy benefits, vacation pay, including for unused vacation, etc. In this article we will tell you how payment is calculated based on average earnings, and consider examples of calculating the indicator in typical cases.

When is it necessary to make payments based on average earnings?

A complete list of situations in which an employee needs to make a payment based on average earnings is presented in the provisions of the Labor Code. In particular, you will need to calculate the average earnings to pay:

• vacation pay (including for unused vacation).
• salaries for the period of business trip. Read also the article: → “”.
• benefits upon dismissal due to staff reduction or liquidation of the organization.

The Labor Code also provides for other types of preservation of average earnings, for example, during the absence of an employee due to:

• downtime due to the fault of the enterprise;
• undergoing a medical examination;
• training in advanced training courses;
• participation in negotiations;
• donating blood (donation), etc.

In other words, if an employee was absent from work in one of the above cases, then you are obliged to pay him a salary for the days of absence, calculated based on average earnings.

Methodology for calculating average earnings

Let's say there was a case at your company in which you must calculate the average earnings to pay an employee. To determine this indicator, proceed according to the algorithm below:

Stage 1. Determine the period for calculating average earnings

This period is called the settlement period, and in general it is 12 months. For example, if an employee was absent from work due to a donation on 04/15/17, then the billing period in this case is 04/01/16 – 03/31/16. The Labor Code provides for certain cases when the billing period is 730 calendar days (2 years). This period should be taken into account for payments for pregnancy and child care up to 1.5 years.

Stage 2. Consider excluded periods

When determining the pay period, take into account the days the employee is absent, for example, due to:

• vacation at your own expense;
• illness according to the certificate of incapacity for work;
• caring for a disabled child;
• business trip;
• downtime.

These periods should be excluded from the calculation. Also excluded are days of maintaining average earnings (days of participation in judicial proceedings, forced absenteeism, etc.). You can find a complete list of excluded days in the Labor Code.

Stage 3. Determine the employee's income for the pay period.

If the billing period is a calendar year, then you will need to sum up the employee’s entire income for this period. In this case, income means all payments within the remuneration system, including bonuses, compensation, bonuses, allowances, etc.

To determine the types of payments taken into account when calculating average earnings, follow the Regulations on Remuneration adopted by the enterprise.

Stage 4. Calculate the employee's average daily earnings. To calculate, use one of the formulas below.

If an employee has worked all the days of the pay period, that is, he has no excluded days, then calculate the average earnings as follows:

SrDnZ = SrGodZ / 12 / 29.3,

• where Average daily earnings;
• SrGodZ – average earnings for the billing period (annual earnings);
• 29.3 is a fixed indicator of the average monthly number of calendar days.

If during the year an employee was sick, absent from work due to a medical examination, etc., then to calculate the indicator, use the formula:

AvgDnZ = AvgDnZ / (ColDn1 + ColDn2),

• where KolDn 1 is the number of calendar days in months that the employee worked in full;
• ColDn 2 – the number of calendar days in the month in which there is an excluded period.

Calculate days in “full” months (the employee was present at work all days) as follows:

ColDn1 = NumberMon * 29.3,

• where NumberMons is the number of months during the year that the employee worked in full.

Calculate the number of days with excluded periods as follows:

ColDn2 = 29.3 / (DnMons *DnPr),

• where DnMes – the total number of calendar days in a month with an excluded period;
• DnPr – the number of calendar days in a month minus the excluded period.

After you have calculated the average earnings, proceed to determining the payment amount. In this case, it all depends on the number of days for which the employee is entitled to payment.

If an employee underwent a medical examination and was absent from work for 1 day, then he is entitled to payment of average earnings for 1 day (average earnings indicator * 1 day).

We calculate average earnings

In order to understand in more detail the procedure for calculating the amount of payment based on average earnings, we will consider examples of typical situations.

The employee was on a business trip

Korpus JSC Housekeeping Department Specialist K.D. Spiridonov sent on a business trip to Astrakhan to conduct an inventory. The business trip period is 5 days (10 – 14.07.17), including days of departure and arrival. The billing period for Spiridonov is 07/01/16 – 06/30/17. During this period Spiridonov:

• underwent a medical examination for 1 day on 02/08/17;
• took out a vacation at his own expense for 3 days (05/20–22/17);
• was sick for 5 days (03 – 04/07/17);

Spiridonov’s salary did not change during the specified period (RUB 27,620/month). For the days he was on a business trip, the accountant of JSC Korpus calculated Spiridonov’s payment based on average earnings:

1. Spiridonov's average annual income was 331,440 rubles. (RUB 27,620 * 12 months).
2. Number of days in months that Spiridonov worked in full: 9 months. * 29.3 = 263.7.

• ColDn February 2017 = 29.3 / (28 *27) = 28.3;
• CalD March 2017 = 29.3 / (31 *28) = 26.5;

The total number of days in months with excluded periods is 79.2. Spiridonov's average daily earnings: 331,440 rubles. / (263.7 + 79.2) = 966.5 rub. At the end of July 2017, the accountant of Korpusa JSC paid Spiridonov:

• Salary calculated based on the number of days actually worked;
• Travel allowances, including compensation for travel and accommodation expenses;
• Average earnings for 5 days of a business trip: 966.5 rubles. * 5 = 4.832.5 rub.

An employee donated blood (donation)

Locksmith of Standard Plus LLC Kononenko V.R. was absent from work due to blood donation on the following days:

• 01.17 – 1 day;
• 02.17 – 1 day.

For the above-mentioned days, Kononenko is entitled to payment based on average earnings. Kononenko’s salary is 19,870 rubles. For January 2017, Kononenko was paid a bonus for fulfilling the plan - 3,120 rubles/month. To calculate the average earnings for Kononenko donation, the Standard Plus accountant determined the following billing periods:

• for payment for 01/19/17 – 01/01/16 – 12/31/16;
• for payment for 02/08/17 – 02/01/16 – 01/31/17.

Kononenko worked out each of these periods completely. Next, the Standard Plus accountant calculated the amount of annual income:

• for the period 01.01.16 – 31.12.16

RUR 19,870 * 12 = 238,440 rubles;

• for the period 02/01/16 – 01/31/17

RUR 19,870 * 12 months + 3,120 rub. = 241.560 rub.

Kononenko’s average daily earnings are calculated separately for each period:

• for payment for 01/19/17

RUR 238,440 / 12 / 29.3 = 678.2 rub.

• for payment for 02/08/17

RUR 244,680 / 12 / 29.3 = 687.1 rub.

These amounts were taken into account by the Standard Plus accountant when calculating Kononenko’s salary for January and February 2017.

The employee has taken leave

In November 2017, an employee of JSC Kontur, Platonov, took part in his annual leave - 10 days (07 - 16.11.16). The period for calculating vacation pay for Platonov is 01.11.15 – 31.10.16. Platonov’s salary is 17,330 rubles. From 06/01/16, Platonov was given an increase in the amount of 1,420 rubles/month.

In April 2016, Platonov took advanced training courses, and therefore was absent from work from April 11 to April 15, 2016 (5 days). The Kontur accountant calculated the amount of Platonov’s vacation pay as follows:

• Platonov’s total income for the period:

RUR 17,330 * 12 months + 1,420 rub. * 5 months = 215.060 rub.

• Number of days in months that Platonov worked in full:

11 months * 29.3 = 322.3.

• Number of days in months with excluded periods:

CalD April 2017 = 29.3 / (30 * 25) = 24.4;

• Platonov’s average daily earnings:

RUR 215,060 / (322.3 + 24.4) = 623.9 rub.

• Amount of Platonov's vacation pay to be paid:

623.9 rub. * 5 days = 3,119.5 rubles.

Payments upon dismissal of an employee

04/10/17, employee of Farmer Plus LLC Karatov was dismissed due to staff reduction. In connection with his dismissal, Karatov is entitled to the following payments:

• Severance pay;
• Payment for the period of employment;
• Compensation for unused vacation (12 days).

During the billing period 04/01/16 – 03/31/17, Karatov worked 241 days (including excluded periods). Karatov’s salary for the billing period is 18,340 rubles/month. The Farmer Plus accountant determined the average salary for Karatov:

• Total income for the year:

RUR 18,340 * 12 months = 220.080 rub.

• Average daily earnings:

RUR 220,080 / 241 days = 913.2 rubles.

On the day of dismissal, 04/10/17, Karatov was paid:

• vacation pay for days of unused vacation (12 days):

913.2 rub. * 12 days = 10,958.4 rubles.

• severance pay for the 1st month after dismissal (04/11/17 – 05/10/17, 19 working days):

913.2 rub. * 19 days = 17,350.8 rubles.

05.22.17 Karatov got a job. During the 2nd month after dismissal (05/11/17 – 06/10/17), Karatov was paid benefits for 7 days (from 05/11/17 until the date of employment on 05/22/17):

Main mistakes when calculating payments based on average earnings

Let's look at the most common mistakes made by accountants when making payments based on average earnings.

Mistake #1. Payments until employment.

An employee of JSC “Marshal” Karpov was dismissed on January 16, 2017 due to the liquidation of the enterprise. 03.13.17 Karpov got a new job. For the period of employment, Karpov was paid benefits for the 1st month (01/17/17 – 02/16/17). The benefit was calculated on the basis of average earnings (531 rubles/day), based on the number of working days in the period (01/17/17 – 02/16/17, 23 working days).

Due to the fact that Karpov got a job on 03/13/17, he was not paid any benefits for the 2nd month of employment (02/17/17 – 03/16/17). In this case, the management of Marshal violated labor laws. For the 2nd month from the date of dismissal, Karpov must be paid benefits until employment (02/17/17 – 03/12/17, 15 working days):

531 rub. * 15 days = 7.965 rub.

Mistake #2. Taking into account annual bonuses when calculating average earnings.

An employee of Saturn JSC Kapustin was on a business trip from January 11 to January 13, 2017 (3 days). During this period, Kapustin retains his average earnings. Kapustin’s salary in the billing period (01/01/16 – 12/31/16) amounted to 17,320 rubles/month. 01/09/17 Kapustin was awarded a bonus based on performance results in 2016 - 10,540 rubles. Since the bonus was accrued after the expiration of the billing period, the Saturn accountant did not take this amount into account when calculating average earnings.

The indicator was calculated based on the salary:

RUR 17,320 * 29.3 = 591.1 rub.

For the period of the business trip, Kapustin was accrued the average salary for 3 days:

591.1 rub. * 3 days = 1.773.3 rub.

Despite the fact that Kapustin’s bonus was accrued outside the pay period, it had to be taken into account when determining average earnings. According to the law, annual bonuses are taken into account in the calculation regardless of the date of accrual. The Saturn accountant had to determine Kapustin’s average earnings as follows:

• Income for the billing period:

RUR 17,320 * 12 months + 10.540 rub. = 218.380 rub.

• Average daily earnings

RUR 218,380 / 12 months / 29.3 = 621.1 rub.

During the business trip, Kapustin’s average earnings were:

621.1 rub. * 3 days = 1.863.3 rub.

Mistake #3. Payments to pregnant women.

A pregnant employee of JSC Chemical Plant No. 4, Streltsova, applied for a transfer to a less hazardous job. Streltsova made a statement based on a medical report. Since there is no such vacancy at the enterprise, Streltsova’s transfer was refused.

The management of Chemical Plant No. 4 violated the Labor Code regarding Streltsova’s labor rights. Since the management of the enterprise cannot transfer Streltsova to another position due to the lack of vacancies, the employee had to be removed from harmful work. Until a corresponding vacancy appears, Streltsova must be paid benefits based on average earnings (from the moment of removal from work until the day she returns to work).

Rubric “Question and answer”

Question No. 1. When calculating vacation pay for Molotov, the accountant of Shield LLC made a calculation error. In this regard, Molotov’s vacation pay was paid in a larger amount (overpayment of 213 rubles). How can Shield return overpaid funds?

In this case, the refund of funds by the management of Shield can only be carried out with the consent of Molotov. To do this, you can ask the employee to write an application to deduct the amount from the salary. Molotov can also return the money to the enterprise’s cash desk.

Question No. 2. For Magnit LLC employee Sverdlov, hourly recording of working hours has been established. 01/16/17 Sverdlov was on a business trip. How can a Magnit accountant calculate Sverdlov’s average earnings for the period of his business trip?

Magnit's accountant needs to determine Sverdlov's average hourly earnings. To do this, use the formula:

WedHour = Zar/KolHour,

• where Average Hour is average hourly earnings;
• Salary – the total amount of income for hours worked in the billing period;
• Number of Hours – the number of hours worked in the billing period.

After determining Sverdlov’s average hourly earnings, the resulting amount should be multiplied by 24 hours (1 day of Sverdlov’s business trip).

Question No. 3. Kulikov is entitled to maintain the average salary for donation (1 day, 03/21/17). The billing period for Kulikov is 03/01/16 – 02/28/17. Kulikov’s salary in the billing period is 14,550 rubles. From 03/01/17 Kulikov’s salary was increased by 2,540 rubles. Should the Status accountant take into account the salary increase when calculating the average salary per donation?

Yes, in this case, the Status accountant needs to determine the salary increase coefficient (divide the new salary by the amount of the salary before the increase). The resulting coefficient should be used when recalculating the average earnings for 1 day of donation. This rule applies if the salary was increased at the end of the billing period, but until the average earnings were maintained (donation, business trip, vacation, etc.).

To pay almost all benefits, it is necessary to calculate average earnings. The calculation procedure is enshrined in Art. 139 Labor Code of the Russian Federation. This is the average salary of an employee for the time actually worked.

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

This earnings are needed to calculate the following cash payments:

• For ;
• For ;
• For study holidays;
• To transfer an employee to a position that is paid lower than the one he occupied. Average earnings are used for calculation if the employee’s health condition does not allow him to hold his previous position;
• When an employee undergoes a medical examination required by the company;
• If an employee donates blood and is entitled to rest days;
• By - in connection with illness, motherhood.

Features of calculating average earnings

All features that must be taken into account when calculating the average salary are indicated in the Regulations, which are approved Government Decree No. 922 dated December 24, 2007.

922 of the Decree on average earnings states that to calculate it it is necessary to take into account:

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

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

• The employee's salary is 36,985 rubles.
• From 04/05/2014 to 04/18/2014 he was on a business trip.
• In addition, from October 15, 2013 to October 29, 2013, the employee was on sick leave.
• From July 15, 2013 to August 2, 2013 - on vacation.
• During this time, he received a salary and bonuses in the amount of 624,258 rubles.

What salary will he receive for April?

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

In the period from April 18, 2013 to April 18, 2014 – 248 working days. This should be excluded:

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

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

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

Payments that are taken into account when calculating

• all types of payments, rewards, bonuses, fees and other income that an employee receives for performing work and services that are established by the employer. Salary in non-monetary terms is also taken into account;
• payments to state and municipal employees;
• supplements to salaries, tariff rates;
• regional coefficients and other additional payments required by law (for example, for work in difficult climatic conditions).

Example: Calculate the salary for February if the “sick leave” is from 02/02/2014 to 02/17. 2014. Salary per month - 28,475 rubles. Regional coefficient - 1.3. In the period from 08/25/2013 to 09/17/2013 - vacation. For the entire period, the employee received an income of 589,762 rubles.

Working days in the period from 02/17/2013 to 02/17/20174 - 247 days. Vacation - 17 working days. The employee worked for the year - 247 - 17 = 230 days. “Sick leave” in February - 11 days, working days - 20.

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

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

Payments that are not taken into account when calculating

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

• all social payments - from the enterprise, partial or full payment for food or travel, and other compensation that the employer may pay to its employees, but which are not related to work;
• payments that an employee receives based on average earnings - “travel allowance”, “sick leave”, “vacation pay”.

Accounting for bonus payments when calculating average earnings

In 922 of the Regulations on average earnings, in paragraph 15, Features of accounting for bonus payments, which are taken into account in the calculation. These are the following features:

• if there is a monthly accrual and payment of bonuses, then they are taken into account for the calculation, but no more than one payment per month;
• if bonuses are not accrued every month, but within the billing period, then all payments are taken into account;
• if bonuses are not accrued every month, but this period is longer than the billing period, then payments in the monthly part are taken into account;
• They take into account remuneration based on the results of annual work, for length of service, for holidays, various dates, anniversaries. Condition - these payments must be specified in the internal regulations of the company;
• if bonuses are paid to an employee for an incomplete billing period, or the billing time includes unaccounted time, then an amount proportional to the actual time is taken into account;
• if the bonus is initially calculated depending on how much time the employee has worked. Then they are fully taken into account.

Example: Calculate “travel allowances” for the period from 02/05/2014 to 03/03/2014. For the billing period (that is, from 02/01/2013 to 03/31/2014), the employee received a salary in the amount of 895,421 rubles. Every month he received bonuses in the amount of 1,700 rubles, and he received a bonus of 3,500 rubles for his anniversary. During this time, the employee was on sick leave 2 times - from March 17, 2013 to March 31, 2013, and from October 10, 2013 to October 26, 2013.

There were 247 working days during the accounting year. From these, 10 working days are deducted for the first sick leave and 12 working days for the second sick leave. Therefore, the employee worked 225 working days.

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

Adjustment of average earnings

Article 922 of the Regulations, paragraph 16, states that average earnings are subject to adjustment in case if:

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

Example: Since March 1, the company has had a salary increase, and the employee has been going on a business trip since March 10. The increase factor is 1.37. The average salary before the increase is 3,852 rubles. An employee goes on a business trip for 8 working days. Therefore, it is necessary to adjust the “travel allowance” - (3,852 * 1.37) * 8 = 42,218 rubles.

If the increase occurred when the employee is in the period when payments are accrued to him based on average earnings. In this case, the part that is located after the date of increase is increased.

Example: The employee is on sick leave from 02/25/2014 to 03/05/2014. His average earnings at the time of going on sick leave were 2,365 rubles. From March 1, there was an increase in wages by 1.12. Therefore, 3 days in March are subject to recalculation. The employee will receive “in hand” (4 * 2,365) + ((2,365 * 1.12) * 3) = 17,406.4 rubles.

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