Under the concept of "average salary" is meant an indicator of the amount of wages calculated on average for a given period of work. Depending on the purpose for which it is necessary to calculate the average wage, it can be determined per month (the so-called average monthly salary), quarter, year or other period. However, when the calculation is made to accrue certain benefits to the employee, the base value is the average daily earnings.
The average monthly wage (average wage) may be paid to citizens in all cases provided for by law. How can this value be calculated correctly? What are the nuances of such a calculation? Consider the answers to these questions in this material below.
In what cases are employees expected to average monthly earnings?
The list of options when the payment to employees is calculated based on the calculation of the average earnings is determined by law. Among the most common and most common situations in the activities of a regular institution that require calculating average monthly earnings are:
- Holiday pay.
- Compensation for unused vacation periods (within the framework of dismissal or for part of vacation more than twenty-eight days).
- Departure of the employee on a business trip.
- Payment to the employee of the training period with a separation from the activity.
- Payment of severance pay.
Calculation of the average earnings: formula
It is interesting to many how to calculate the average monthly income. Calculation for certain payments at work is always done based on the daily average. The general formula can be represented as follows: "SMZ" is equal to "SDZ" multiplied by "N".
In this case, “SmZ” is the average monthly payment, “SdZ” is the average daily earnings, and “N” implies the number of days that are payable. Next, let's talk about the intricacies of calculations in specific cases. You can also use the average monthly earnings calculator, which can be found on the network.
Calculation features: formulas and examples
The main feature of calculating payment for the day is that there are various rules for calculating it:
- To provide payment of vacation money and compensation for unused vacation.
- All other cases.
Calculation (with the exception of situations with vacations): “SDZ” is equal to the salary for the settlement period divided by the days actually worked in a given period of time. This period is twelve months.
If an employee has worked less than this period, then the time period is equal to the actual time of the activity. As part of the vacation pay, including unused holidays, presented on calendar days, the formula will be as follows: “SDZ” = salary for the billing period, divided by twelve, and then by 29.3.
If not fully worked out
In the event that some of the twelve months were worked out incompletely or there were periods of time that should be excluded from the estimated period, the average daily payment is calculated as follows: “SDZ” is equal to the salary divided by 29.3, which is multiplied by the full calendar months, plus days worked.
The number of calendar days in incomplete months is determined as follows: 29.3 divided by the number of days in the month and multiplied by the actual hours worked. In order to more accurately understand how to calculate the average monthly income, consider an example of such a calculation.
Suppose an employee fell ill from the nineteenth to the thirtieth of October 2018. Then the number of days in the partially worked month will be as follows: 29.3 divided by 31 and multiplied by 12 (human work for the period from October 1 to October 18), which is equal to eleven days.
Suppose that over the twelve months from November of the previous 2017 to October 2018, an employee was charged 494,600 rubles. All the remaining eleven billing months, he fully worked. Then the daily average earnings in November will be equal to: 494,600 divided by (29.3 times 11 plus 11), which will ultimately amount to the average monthly earnings - 1,483.95.
In the event that the leave is provided on working days, then the calculation of the average earnings is calculated for the holidays as follows: “SdZ” is equal to the salary divided by the number of working days according to the six-day working week calendar.
Certificate of average monthly earnings
In order to receive such a document, the employee must compile a statement stating:
- your personal information along with the data of the authorities;
- the text of the request itself;
- prescribes the date and puts a personal signature.
On the basis of the application, a person must be issued income paper for a certain period of time within a three-day period of time.
It is written with a black or blue pen, and it can also be printed. This documentation does not allow corrections or corrections. Such a certificate can be certified with a stamp imprint (but it is important to note that the seal should not close the signature). If the institution or individual entrepreneur works without it, then one of the following documents is attached to the paper:
- Confirmation of authority of a legal entity in the form of an extract from the Unified State Register of Legal Entities or from the minutes of the meeting.
- A copy of the passport along with a photocopy of the registration certificate of the entrepreneur.
Calculation Example
For example, the working time of V. Kuznetsova is two years at the enterprise. From October 11, 2015, she will be fired at will. The accountant must determine the amount of compensation due for the unused vacation period.
The time period for calculating the average daily earnings will be the months from October 2014 until September 2015. For this period Kuznetsova was on vacation from the thirteenth to sixteenth of December 2014. This month cannot be considered to be fully worked out by her, the number of days of vacation will not be taken into account, however, as and the amount of vacation pay, without which for the year the entire employee was accrued 210,000 rubles.
Daily earnings
The average daily earnings should be calculated as follows: eleven months have been fully worked. We multiply eleven by 29.3, which equals 322.3 days. For December include: 29.3 divided by thirty-one days of the month, which is multiplied by twenty-seven days = 25.5. As a result, the average daily earnings of Kuznetsova will be: 210,000 divided by (322.3 plus 25.5), which will be 603.79 rubles.
For retirement
In order to determine for what time period of work it is more profitable to take earnings for a pension, the average monthly earnings of an employee for any sixty consecutive months should be divided by the average salary in the Russian Federation for the same period. As a result, the indicator obtained is considered the ratio of the average monthly payment of the insured person to the same value in the country, and he should strive for a higher value. As part of determining the average monthly wage in the Russian Federation, data from Rosstat are used, as a rule.
Calculation of average monthly earnings for an employment center
Currently, the calculation of average monthly earnings is necessary in accordance with the Calculation Procedure for determining the size of unemployment benefits. This accrues in the first twelve-month payment period:
- For three months, in the amount of seventy-five percent of the monetary allowance, which was calculated for the last quarter at the last place of work.
- Over the next four months, in the amount of sixty percent.
- Subsequently, in the amount of forty-five percent, but in all cases no more than the maximum value of unemployment benefits and no less than its minimum values, increased by district coefficients.
It has been established that the average monthly earnings for the employment center are calculated for the last three months (from the first to the first day), which precedes the period of dismissal. We give an example. Suppose an employee quit on November 7, 2016. What time period does it take to fill out a certificate? In this case, the calculation period is considered to be the period from July 1, 2016 to October 30, 2016. Please note that if an employee leaves on the last day of the month, then you can include the month of dismissal in the calculation period, but only if the average earnings are more.
Three-month settlement
The calculation of the average monthly income includes any payments laid specifically for work. That is, the salary itself, along with bonuses, bonuses, overtime and other additional payments for labor. Also taken into account:
- Absolutely all days worked by a departed employee.
- The number of days that he needed to work on schedule.
In order to understand how it is possible to calculate the average monthly earnings for 3 months, it is most convenient to apply the formula for calculating it for one month: “Sz” is equal to “Vz” divided by “Dr” multiplied by “Dg” and divided by 3.
In this case, Sz is the average earnings for one particular month. “Vz” implies payment for work during one quarter. "Dr" is the days worked for the specified period. "Dg" means the days of work on schedule.
We give an example. Shirokova K. until March 31, 2017 worked twenty days a month with a rate of 40,000. In January, for several days of her work on holidays, she received an additional payment of five thousand rubles. In February, she was given a bonus for overfulfillment of the plan in the amount of 10,000. In March, the citizen became ill and because of this she could not get to work according to the schedule, thereby missing four days. Her salary for March amounted to 32,000 rubles:
- “Vz”: 40 thousand multiplied by two plus 32 + 5 + 10 = 127 thousand rubles.
- "Dr": 20 times 3 minus 4 = fifty six days.
- "Dg": 20 times three = 60 days.
- "Sz": 127 thousand divided by 56, multiplied by 60 and divided by 3 = 45 357 rubles.
As a result, the average payment of Shirokova was more than her rate, thanks to the premium and surcharge.
Payments that are taken into account when calculating average earnings
As part of the calculation of this indicator, all transfers that are provided for by the institution's remuneration system are taken, including:
- Salary (we are talking about time-based, piece-rate, as a percentage of revenue issued in kind or in cash).
- Various incentive bonuses with additional payments, as well as all payments under labor conditions.
- Bonuses with other similar rewards.
- Other transfers that apply to the employer.
At the same time, payments of social orientations, such as, for example, help with food, travel, communal services, etc., do not take part in calculating average monthly earnings.
Time periods that are excluded from the billing period
As already noted, the billing period involves twelve months that precede the stage in which average earnings are determined. True, individual time steps, as well as accrued amounts for them, are excluded from the calculation. These are periods when:
- The employee retains his average earnings (only breaks for feeding the baby are not excluded).
- Workers are paid maternity or hospital allowance.
- The employee did not work due to downtime for which the employer is guilty, or for other reasons that are not dependent on both parties.
- The employee did not participate in the strike, but did not fulfill his duties because of it.
- The employee was given weekend care for the disabled.
- In other cases, the employee was exempted from activity with partial or full preservation of wages or without it.
Program "1C Enterprise"
Calculation of the average amount of earnings in this program is carried out in documents entitled: “Sick leave”, “Holidays”, “Business trips”, “Child care”, “Pay for days of care for people with disabilities”, “Absence of an employee with saving payment”, “Simple employee ”,“ One-time charges ”,“ Dismissal ”.
The calculation period for calculating the average earnings is automatically determined as twelve months that precede the start date of the event, unless the average earnings are calculated in the month the person is hired. In this case, one calendar month is considered settlement, that is, the time period when the employee was hired.
If the collective agreement provides for another period for calculating the average wage in the "1C Enterprise" program, then it can be set manually directly in the form called "Data entry for calculating average earnings". This option is opened by a button that looks like a green pencil in the section that is referred to as “Average earnings”. Using it, the average saved payment is calculated by setting the switch to the "Set manually" position. The billing period may also need to be manually changed if the employee did not receive any accrued wages.
