When calculating many types of benefits to employees, the average salary is used. Let's look at how to calculate the average salary for a year and in what cases it is required.

Why is the average salary needed?

The Labor Code provides for payment “according to the average” in many situations. They can be generally described as deviations from the usual operating procedures. The most common options in which you need to know how to calculate average earnings for a year are the following:

1. Payment of vacation pay or compensation for unused vacation (Articles 114, 126, 127 of the Labor Code of the Russian Federation).
2. Off-the-job training (Article 167 of the Labor Code of the Russian Federation)
3. Being on a business trip (Article 167 of the Labor Code of the Russian Federation).
4. Calculation of the amount of severance pay (Article 178 of the Labor Code of the Russian Federation).

Regulatory framework and basic calculation rules

A more detailed calculation algorithm that takes into account various situations, is given in Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

The main rule of calculation is to use information on income and hours worked for the 12 months preceding the billing period.

All payments determined by average earnings are calculated based on average daily earnings. But the procedure for determining it is different for different categories payments. There are two approaches to calculation - for vacation pay (vacation compensation) and in all other cases.

To pay vacation pay, if vacation is provided in calendar days, the average annual number of calendar days per month is used - 29.3. There are also two options here:

1. If the billing period (year) has been worked out in full, then the income for the period (payroll) is divided by the established number of days multiplied by 12

SZ = FOT / (12 x 29.3)

1. If the period was partially worked out, then to determine the number of days, the product of 29.3 days is added to the number of “full” months (Mn) and the sum of calendar days falling on “incomplete” months (Dn).

SZ = FOT / (Mp x 29.3 + Dn)

Days falling on incomplete months, are defined as:

Day = 29.3 / Km x Ko, where

Km – number of calendar days in the corresponding month

Ko – the number of calendar days corresponding to the time worked.

If vacation is provided in working days, then the amount of income is divided by the number of working days falling on the period worked, based on a 6-day working week.

In all other cases of calculation not related to vacation pay or compensation for vacation, the total payroll for the period is divided by the number of days or hours actually worked (if hourly accounting of working time):

SZ = FOT / D (H)

Example 1

Engineer Ivanov A.P. in February 2018 I wrote an application for leave. His income for the previous 12 months amounted to 520 thousand rubles. Let's assume that Ivanov A.P. During this period I was not on vacation and was not sick. Then the entire amount of income will be used for calculations and Ivanova I.P.’s vacation pay. will be calculated based on the following average daily earnings:

SZ = 520,000 / (12 x 29.3) = 1478.95 rubles.

Example 2

Now let’s use the conditions of the previous example and assume that Ivanov was on sick leave for two weeks during June 2017 and received a sick leave payment in the amount of 20 thousand rubles. Then the amount used for calculation will be equal to

Payroll = 520 thousand rubles. – 20 thousand rubles. = 500 thousand rubles.

And the number of days must be determined as

D = Dp + Dn = 11 months. x 29.3 + 29.3 / 30 days. x 15 days = 322 days + 15 days = 337 days

SZ = 500,000 rub. / 337 days =1483.68 rub.

The calculation is made in the same way if the employee is on vacation, maternity leave, etc. during the billing period.

What payments and in what order are included in the calculation?

The inclusion of bonus payments is associated with certain features and depends on the period for which the bonus is accrued:

1. For monthly bonuses, no more than one bonus of each type per month is included in the calculation. For example, for a sales manager this could be a bonus for exceeding the revenue plan and for attracting new clients.
2. If the bonus period is more than a month, but less than or equal to the billing period (year), then bonuses are taken into account in the same way as monthly ones, i.e. in full. The same applies to a lump sum payment for length of service. For example, a quarterly bonus is used to determine how to calculate the average salary for 3 months, and an annual bonus is used to determine how to calculate the average monthly salary for a year.
3. If the period for which the premium is accrued exceeds the calculation period, then the monthly part of the premium for each month of the calculation period is taken into account.

In the event that the billing period has not been fully worked out, the inclusion of bonuses depends on the order in which they are calculated. If the bonus was calculated in proportion to the time worked, then it is included in full. If the procedure for calculating the bonus payment does not depend on working hours, then its amount is included in the calculation in proportion to the actual working time.

If during the billing period or payment period there was an increase in wages, payments “on average” are also subject to indexation. The procedure for calculating the average salary for the year in this case depends on the period when the salary increased:

1. If the increase occurred during the reporting period, then income for each month of the period is indexed. The coefficient is defined as the ratio of the increased salary (tariff) to the corresponding indicators of the billing months.
2. If the salary was increased at the end of the billing period, but before the start of the “average” payment period, then it is not the initial data that is indexed, but the final indicator - earnings per day.
3. If the increase occurred after the start of “average” payments, then daily earnings also increase, but not from the beginning of the payment period, but from the date of the increase.

Income not included in the calculation and calculation in the absence of income

The following categories of income are not included in the calculation:

1. Various social payments (material assistance, food compensation, etc.).
2. Payments for the period when an employee, for one reason or another, is released from work with an “average” pay. In this case, not only payments are excluded from the calculation, but also the period:

• being in maternity leave or on sick leave;
• additional days off to care for a disabled child;
• other cases when the employee retains the average salary in accordance with the Labor Code of the Russian Federation.

It is possible that an employee did not receive a salary during the pay period. In this case, the following options are considered sequentially:

1. If the employee had income for the previous 12 months, then this period is used. The procedure for calculating average earnings for 2 years is similar to the calculation for a year.
2. If neither in the calculated nor in previous periods there was no income, then the income for the current month is taken.
3. If income for the current period has not yet been accrued, then the calculation of payment “on average” is made based on the salary or tariff.

Conclusion

The average salary is calculated in cases where the Labor Code of the Russian Federation provides for payments in favor of employees for unworked time or when changing the operating mode. In a standard situation, it is calculated on the basis of income and actual time worked over the last 12 months.

Average salary (ASP)- a value often used in accounting to calculate certain payments to an employee. The Labor Code quite often introduces changes in this regard, and even though the corresponding article presents the calculation procedure in detail, questions often arise due to the existence of some non-standard situations.

There are well-known cases when you need to make such a calculation:

• the employee is granted paid leave;
• removal of an employee from performing basic duties with retention of salary. During this period, he may perform any special duties, act as a representative in negotiations, etc.;
• transfer of an employee due to downtime, employee participation in disaster relief;
• if termination is made labor relations between an employee and an employer with payment of compensation;
• when calculating payments according to sick leave;
• for calculation unused vacation upon dismissal of an employee;
• in case of downtime due to the fault of the employer;
• on business trips;
• when calculating the amounts due to be paid to an employee, the calculation of which is based on the SWP.

In addition, the employee may request certificate of payment average monthly salary from the employer.

How to calculate average salary

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

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

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

Ideally, if an employee worked without sick leave, personal leave, etc., the formula for calculating average income is as follows:

PWP=Payments for 12 months/12

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

ADD = SWP/Average number of days in a month

Scheme for calculating average wages

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 and coefficients. If an employee receives part of his earnings monthly in the form of goods and services, then their cost is also taken into account;
• variable payments (bonuses, motivational rewards, etc.);
• other payments provided 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 days when the employee has already been accrued income, which was calculated according to the average: sick leave, absence from work with pay.
• 3.The amount calculated in the first point is divided by the duration of the period (the result of the second point).

Calculation features

There are exceptions to every rule, and the calculation of average wages also has its own characteristics. There are two main exceptions specified in the Resolution of the Russian Federation.

• 1. Calculation period.
• 2.Employee income.

In the first case, the billing period changes. For example, if in the 12 months before the calculation the employee did not work a single day, then the calculation is made based on the 12 months preceding them. 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:

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

With a flexible work schedule, hourly time calculation is used: not the daily duration of time is calculated, but the total number of hours worked. 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 very big country very different conditions Depending on the region, the spread of indicators will also be quite large. The table presents data for several regions of the country according to Rosstat data for 2017. In the country as a whole, the figure is 39,144 rubles.

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

06Feb

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

Today you will learn:

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

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

Average salary for calculating sick leave

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

Calculation of average daily earnings for accrual of vacation pay

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

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

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

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

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

Example of vacation pay calculation:

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

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

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

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

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

Conclusion

SZP is economic indicator, which reflects the ratio of the real income received by the employee to the real time he worked.

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

When a person gets a job, he negotiates with the hiring company the amount of actual remuneration. However, there are situations in which real income is replaced by another concept - the average wage (AW). It has to be calculated in order to correctly pay for the specialist’s vacation days, periods of absence from the enterprise due to illness or work social tasks assigned by management. This value is required by banks evaluating the candidacy of a potential borrower, and by government agencies.

When a citizen gets a job, he negotiates the amount of monthly remuneration with the employing company. It is paid if the specialist actually fulfills his or her job duties. However, often in an enterprise there is a need to use in calculations not income for a specific functionality, but a methodology for calculating average earnings.

SWP is the ratio of a specialist’s labor income accrued for a certain period to the time worked for a similar period.

The need to calculate the average monthly salary arises if a citizen in fact does not fulfill what is agreed in labor contract functionality, but by law must receive payment from the employing company. This is possible in the following situations:

• specialist leaving on sick leave;
• receiving leave (annual or child care leave);
• business trip;
• temporary absence from the workplace due to performing the function of a negotiator when concluding a collective agreement;
• undergoing medical examination;
• undergoing military training;
• engaging in social activities, performing other functions not directly related to labor functionality, on behalf of the manager.

Calculation of the SWP upon dismissal is necessary if a specialist leaves the company due to staff reduction and needs to be paid severance pay, if the employee has unpaid vacations and they should be compensated.

In practice, there are often situations when the average monthly salary of a specialist is of interest to authorized third-party authorities, in particular:

• Employment center;
• social protection authorities;
• a bank that issues a loan to a citizen.

Calculation average size earnings are carried out in accordance with the requirements of the recipient structure. Information is issued in the form of a certificate issued for a quarter, half a year or year.

We calculate FFP: what should be included in the formula?

When an accountant calculates the average daily earnings, he includes in the formula the following specialist income, provided for by Russian legislation and the internal regulations of the employing company:

• salary specified in the employment contract;
• additional payments for overtime work;
• bonuses and incentive payments;
• additional payments for the complexity of working conditions, titles, qualifications, etc.;
• increasing coefficients, for example, provided for residents of the Far North;
• salary received in kind (for example, from enterprise products).

The average daily earnings do not include payments to an employee that are not directly related to the performance of work duties. These are sickness benefits, maternity benefits, financial assistance from the employer, vacation pay, daily allowances for the period of a business trip, etc.

Formula for calculating FFP

The algorithm on the basis of which the average salary is calculated is regulated by Art. 139 Labor Code of the Russian Federation. The legislation states that the formula includes the specialist’s income and the actual time worked over a 12-month period.

If over the past year a person has not been present at work for a single day (for example, a woman was on maternity leave), the calculation of the WFP is carried out based on data for the previous 12-month period.

How to calculate the average salary if a citizen has not actually worked a single day in the last two months or has not received any payments from the employer? It is necessary to make calculations based on the salary fixed in labor agreement hired specialist.

Formula for calculating FWP

The procedure for calculating average wages involves using the following formula:

SZP = SD * BH, where

• SD – average daily earnings;
• BH – calculated number of days worked.

Average daily earnings are determined depending on the purpose of the calculation: accrual of vacation pay or any other needs. In the second case, the indicator is found by dividing labor income for a 12-month period by the number of days worked by the citizen.

Calculation of average daily earnings in relation to paid vacations involves a modified algorithm: vacation is provided in calendar days, not working days. To determine the desired value, you need to divide the salary by 12 and by 29.3 - the average monthly number of days.

What is excluded from the billing period?

Calculation of average earnings for vacation pay or other purposes assumes that the days on which the specialist was actually absent from service but received remuneration in accordance with legal requirements are excluded from the “base” period.

The calculation of average wages will not include the following periods:

• stay on sick leave;
• forced downtime of the enterprise, during which the staff received monetary remuneration;
• absence from work due to a strike in the company;
• caring for a child with disabilities.

Are vacation pay included in the calculation of the wages? No, because the citizen did not actually visit workplace, but was on paid leave.

As a general rule, when calculating average earnings for the Employment Center and other structures, periods when the specialist was not actually in service are excluded. For an accountant, it does not matter whether the employee’s salary was retained or not.

How to calculate the wages and salary if the specialist did not receive a salary?

Calculating average monthly earnings becomes more complicated if a person, for one reason or another, did not receive wages in last years. If unpaid labor took place in a 12-month period, the accountant must take the previous year as the base.

If a specialist has not received labor income in the last two years, but payments to him were resumed in the month when the calculations are made, the average monthly salary must be calculated based on the amounts accrued during this time.

If the work has not become remunerated, the average salary for sick leave is calculated based on the amount specified in the contract between the employee and the employer, or the tariff schedule in force at the enterprise.

Features of accounting for incentive payments

The legislation stipulates what is included in the average salary, and greatest number Difficulties for accountants are associated with the reflection of bonuses. The procedure for accounting for them depends on the frequency of incentive payments.

If a specialist is bonused monthly, no more than one bonus of each type can be included in the formula. For example, one for fulfilling a sales plan and one for completing vocational training. In total, no more than 12 awards of the same type are summed up for the annual period.

When calculating average monthly earnings, quarterly and annual bonuses are taken into account in full, regardless of the reason for the promotion. If calculations are made for a period less than the bonus period, their proportional part is found.

Average monthly salary is an indicator used to determine the amount of benefits and compensation, assess the reliability of a potential borrower and assign social benefits. To avoid errors when calculating it, the accountant must comply with the requirements and nuances established by law.

Average earnings are retained by the employee in certain cases provided for by the Labor Code of the Russian Federation. How to calculate the average salary? We'll talk about this in our consultation.

Payment according to average earnings

There are various cases when an employee is paid average earnings for the time he did not actually work. These include, in particular:

Average salary calculation

To calculate the average salary, all types of payments provided for by the remuneration system must be taken into account, regardless of their sources (Part 2 of Article 139 of the Labor Code of the Russian Federation). The procedure for calculating wages itself was approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

There are 3 ways to calculate average wages:

• for calculating vacation pay when vacation is provided in calendar days;
• for calculating vacation pay if vacation is in working days. For example, persons who have entered into employment contract for a period of up to 2 months, vacation pay is paid at the rate of 2 working days per month of work;
• in other cases.

Vacation pay in calendar days

For vacation pay in calendar days, the average earnings are calculated as follows:

SDZ - average daily earnings;

PM - the number of full calendar months;

ND - number of calendar days in partial calendar months.

In this case, the number of calendar days in incomplete calendar months is calculated as follows:

KM1..-..KMn - number of calendar days of the nth month;

KR1…-…KRn - the number of calendar days falling within the time worked in the nth month.

Vacation pay in working days

Other cases of maintaining the average wage

In other cases (business trip, downtime or while undergoing a medical examination), the average daily earnings are calculated as follows:

In all cases of calculating the average salary, accruals and days preceding the month in which the employee’s average earnings are maintained are taken. For example, to calculate vacation pay for vacation granted from October 10 to October 23, 2016, the calculation period from October 1, 2015 to September 30, 2016 inclusive is used.

This period collective agreement, local normative act employer may be changed to another, the main thing is that the average earnings calculated on the basis of the new procedure established by the employer are not less than those calculated according to general rules.

More details about the rules for calculating average earnings can be found in Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating average wages.”