Calculation of average wages. Calculation of average wages - formula, example and how to calculate vacation pay

06Feb

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

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, the number of months worked during 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. The period for calculating annual leave is considered to be 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.

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;
• to calculate 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. The calculation of the average salary in 2019 is based on data 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 the working year (the last 12 months, or a fewer 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 for by the labor code, contract or other provisions.
• 2. We calculate the billing period - this is the number of days according to the calendar. It does not include 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 in this case hourly earnings are calculated. Next, if you need to show the average daily or monthly salary The hourly rate is multiplied by the sum of hours worked for the corresponding period.

Indicators of average wages in Russia

Considering that Russia is a very large country with very different conditions Depending on the region, the spread of indicators 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.

Average salary by region

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

Based on the data in the table, we can conclude that what more 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.

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

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

• Guaranteed annual leave, or;
• Additional days off for disabled children;
• Time spent undergoing a medical examination;
• Sick leave and.

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

1. The amount of all payments received by the employee. This includes: all kinds of bonus parts, bonuses, and required allowances. Excluded: social payments (one-time assistance, payment for travel and food) and payments based on average earnings (, vacation, business trips);
2. Settlement period – a period of time for which payments received are summed up. How many days were worked during this period?

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

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

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

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

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

Calculation of average earnings using specific examples

For compensation for vacation in case of dismissal of an employee

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

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

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

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

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

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

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

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

Average daily earnings should be calculated as follows: 11 months were worked in full. 11 multiplied by 29.3 = 322.3 days. For December includes: 29.3: 31 days of the month * 27 days = 25.5 calendar days. Kuznetsova’s average daily earnings were: 210,000: (322.3 + 25.5) = 603.79 rubles.

Some features:

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

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

For sick leave and maternity leave

Let's look at an example:

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

Average daily – 1,000,000: 730 = 1,369.86 rubles. Next, the amount of payments is determined according to the rules.

To calculate the amount of travel allowances

It is determined according to the basic rule.

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

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

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

When calculating average daily earnings, you need to take into account the specifics of the periods excluded from the calculation period, as well as the period of time included in it.

Tax authorities often call representatives of organizations and individual entrepreneurs (hereinafter, for simplicity, organizations) to so-called commissions, including salary commissions. Based on the criterion of employee income, controllers will first of all come to the attention of the taxpayer whose average salary of employees is below the average level for the industry in the region. That is, by appearance economic activity. Or worse than that- below the regional subsistence level.

Let us note that tax officials interfere in non-tax affairs of companies not because they are very concerned about the income of the population. But because they are trying in this way to identify organizations that pay employees salaries “in envelopes.”

In this regard, the desire of many accountants to understand in advance whether their organization will come under the close attention of regulatory authorities is understandable. To do this, you need to understand how the Federal Tax Service calculates the average salary for an enterprise.

How to calculate the average salary for an enterprise

Tax officials calculate the average salary for an enterprise using the formula (section “Selection of taxpayers whose activities are subject to review by commissions” of the Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2/12722):

Naturally, every organization has all the information necessary for the calculation. Accordingly, nothing prevents you from performing such a calculation yourself and comparing its result at least with the indicators of Rosstat.

As you understand, this calculation of the average does not take into account the work of employees part-time, being on sick leave, on parental leave, etc. So if you received information mail that the Federal Tax Service Inspectorate specialists have suspected that you have understated the wages of employees, you can provide them with an explanation within 10 working days indicating such objective factors that explain the low average income (section “Preparation for the commission meeting” of the Letter of the Federal Tax Service of Russia dated July 17. 2013 N AS-4-2/12722).

What's next

If your arguments seem unconvincing to the tax authorities or you do not respond to their information letter at all, they will send you a Notice of Summons to the Commission (Appendix No. 2 to the Order of the Federal Tax Service of Russia dated May 8, 2015 No. ММВ-7-2/189@). It is better to come there fully armed, i.e., stock up on copies of documents and extracts. However, no matter how your conversation with the inspectors turns out, at the commission itself they will not be able to do anything to you - neither fine you nor force you to provide clarification. It will be more like a conversation between mentor and mentee.

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

Average monthly salary

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

Calculation average monthly salary carried out in the following situations:

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

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

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

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

The procedure for calculating average earnings

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

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

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

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

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

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

The actual algorithm for calculating average earnings is to divide the amount calculated for a specified period by the total number of months.

Example
Person per year continuous experience earned 60,000 rubles. The calculation formula here is simple:
60000/12=5000 rub.

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

Exceptions in calculating the average monthly salary

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

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

Features in calculating the average salary

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

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

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

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

• if the period under consideration consisted of time excluded from the calculation period, the average earnings are equal to earnings for the previous similar month;
• if a person has worked less than a month not through his own fault, but in the period preceding it, the salary was not calculated at all, then the income is calculated for the days actually worked;
• if wages were not paid for the period actually worked, his official salary is taken as the basis for calculation.

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

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