The calculation of average wages (average earnings) is carried out in the manner prescribed by Art. 139 of the Labor Code of the Russian Federation, in accordance with which the Government of the Russian Federation, by Decree No. 922 of December 24, 2007, approved the Regulations on the specifics of the procedure for calculating average wages (hereinafter referred to as Regulation No. 922). However, in practice, despite the existence of these standards, when calculating average earnings you may encounter ambiguous situations. Therefore, in this article we will explain the sequence of calculating average earnings, and also deal with the most difficult aspects when calculating it.

First of all, let us remind you that to calculate average earnings you need:

1) correctly determine the billing period;

2) determine the payments included in the calculation.

Determining the billing period

So, according to clause 4 of Regulation No. 922, the calculation of the average salary of an employee, regardless of his working mode, is made based on the time actually worked by him for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months.

For example, an employee goes on vacation from November 5, 2013. The billing period will be from 11/01/2012 to 10/31/2013.

It should be remembered that, according to clause 5 of Regulation No. 922, the calculation period excludes, for example, the time during which the employee received temporary disability benefits or maternity benefits.

Please note that Part 6 of Art. 139 of the Labor Code of the Russian Federation provides for the establishment of other periods for calculating average wages, but if this does not worsen the situation of workers. Such periods must be reflected in the collective agreement and local regulations of the organization. In this case, the calculation of average earnings must be done twice: for 12 calendar months (as required by law) and for the period established by the organization, so as not to pay the employee a smaller amount.

Accounting for payments included in the calculation

To calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of their sources. Such payments in accordance with clause 2 of Regulation No. 922 include, in particular, wages, monetary remuneration (salary), accrued fees, allowances and additional payments to tariff rates, salaries (official salaries), payments related to working conditions, bonuses and rewards.

As you can see, the list is quite complete, but not exhaustive.

It should be remembered that when calculating average earnings, social payments and other payments not related to wages are not taken into account (clause 3 of Regulation No. 922). Also, to calculate average earnings, it is necessary to take into account the norms of clause 15 of Regulation No. 922, which lists the methods for including the amounts of bonuses and remunerations:

1. Monthly bonuses and remunerations actually accrued in the billing period are included in full in the calculation of average earnings, but no more than one payment for each indicator for each month of the billing period. In other words, monthly bonuses paid along with wages for a given month in the billing period are taken into account when calculating average earnings based on actual accrued amounts.

2. Bonuses and remunerations for a period of work exceeding one month (quarterly, semi-annual bonuses, etc.) are included as actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, and in the amount of the monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period. In other words, if the calculation period (12 months) includes, for example, the entire half of the year for which the employee was paid, this payment is included in full. If, for example, only one month of a quarter falls into the billing period, then the amount is included in proportion to the period included (1/3 of the remuneration).

The employee was hired by the organization on May 6, 2013. In July, he was awarded a bonus of 15,000 rubles. for the second quarter without taking into account the actual time worked. Leave is granted to the employee from November 5, 2013.

When determining the average earnings for the calculation, it is necessary to take into account 2/3 of the amount of the accrued bonus, namely 10,000 rubles. (RUB 15,000 x 2/3).

3. Remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year, accrued for the calendar year preceding the event, are taken into account regardless of the time the remuneration was accrued. That is, remuneration based on the results of work for the year with a fully worked out billing period is taken into account in full, since the period for which it is accrued does not exceed the duration of the billing period.

The employee was hired on October 3, 2011. In March 2013, he was sent on a business trip. The billing period from March 2012 to February 2013 has been fully worked out. In May, a bonus was paid based on the results of work for 2012.

In this case, the average earnings are subject to recalculation with subsequent payment of the difference to the employee.

If the billing period has not been fully worked out or time has been excluded from it in accordance with clause 5 of Regulation No. 922, then bonuses and remunerations are taken into account when calculating average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for the time actually worked.

Note! If a monthly or quarterly bonus is accrued outside the billing period, then it is not included in the calculation of average earnings (Rostrud letters dated 05/03/2007 N 1263-6 and 05/03/2007 N 1233-6-1).

Calculation of average earnings

According to clause 9 of Regulation No. 922, the average employee’s earnings are determined by multiplying the average daily earnings by the number of days (calendar, working) in the period subject to payment.

However, it should be clarified that the procedure for determining average daily earnings differs depending on the purpose of its calculation:

— to pay for vacations and pay compensation for unused vacations;

- for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees for whom summarized recording of working time is established.

Vacation, compensation for unused vacation. The average daily earnings for payment of vacations granted in calendar days and payment of compensation for unused vacations (clause 10 of the Regulations) are determined as follows:

If one or more months of the billing period are not fully worked out or time is excluded from it in accordance with clause 5 of Regulation No. 922, then the average daily earnings are calculated as follows:

To determine the number of calendar days in an incomplete month, use the following formula:

In addition, in some cases, leave is granted in working days (see Articles 291, 295 of the Labor Code of the Russian Federation). And if vacation (compensation for unused vacation) is provided in working days, then according to Art. 139 of the Labor Code of the Russian Federation and clause 11 of Regulation No. 922, the following formula is used to determine the average daily earnings:

By multiplying the average daily earnings by the number of vacation days provided in working days, we obtain the amount of vacation pay to be accrued.

The employment contract with the employee was concluded for the autumn season from 08/01/2013 to 10/31/2013. The employee's salary is 25,000 rubles. per month. The vacation days were not used by him; accordingly, they are subject to compensation at the end of the contract. The billing period (from 08/01/2013 to 10/31/2013) has been fully worked out. From 09/08/2013 to 09/10/2013 (three working days), the employee was on unpaid leave, in connection with this, wages in the amount of 21,428.57 rubles were accrued for September. (RUB 25,000 x 18 working days / 21 working days).

The organization has a five-day work week.

The amount of accrued wages in the billing period is RUB 71,428.57. (RUB 25,000 x 2 + RUB 21,428.57).

According to the production calendar for a six-day working week for 2013, the calculation period should include 79 working days, of which three working days are unpaid leave.

At the same time, according to Part 1 of Art. 121 of the Labor Code of the Russian Federation, the length of service that gives the right to paid leave, in addition to the time actually worked, includes the time of unpaid leave granted at the request of the employee, not exceeding 14 calendar days during the working year.

Please note that average earnings must be calculated according to a six-day working week calendar, even if the organization has a five-day working week with two days off.

The average daily earnings of an employee will be 939.85 rubles. (RUB 71,428.57 / 76 working days).

The employee has worked fully for three months, which means the number of days of unused vacation will be six days (2 working days x 3 months).

The amount of compensation for unused vacation is RUB 5,639.1. (939.85 RUR x 6 days).

Other cases of calculating average daily earnings. According to the general rule established by clause 9 of Regulation No. 922, the average daily earnings are determined as follows:

For your information. When recording working hours in aggregate, average earnings (except for cases of determining average earnings for vacation pay and payment of compensation for unused vacations) are determined by multiplying average hourly earnings by the number of working hours according to the employee’s schedule in the period subject to payment (clause 13 of Regulation No. 922).

If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of time excluded from the billing period, then the amount of wages actually accrued for the previous period should be taken into account when calculating average earnings , equal to the calculated one (clause 6 of Regulations No. 922).

The employee was hired on August 1, 2011.

On November 1, 2012, he was sent on a business trip, from which he arrived on October 31, 2013.

On November 5, 2013, he was sent on a business trip again.

In this case, the calculation period from November 1, 2012 to October 31, 2013 is excluded.

Accordingly, to calculate average earnings, you should take the period from 11/01/2011 to 10/31/2012.

If there is no actual accrued wages or actually worked days for the billing period and before its start. In accordance with paragraph 7 of Regulation No. 922, in this case, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of occurrence of the event that is associated with maintaining the average earnings.

The employee was hired part-time from 10/01/2013. He wrote an application for leave from October 21, 2013 on the 14th cal. days, since from this date he is granted leave from his main place of work. The employee's salary is 9,000 rubles.

In accordance with paragraph 19 of Regulation No. 922, for persons working part-time, the average earnings are determined in accordance with the general procedure. That is, in this case, average earnings are determined based on the amount of actual accrued wages for days worked in October 2013.

The calculation of the number of calendar days in an incomplete calendar month should be made taking into account the rules established in paragraph. 3 clause 10 of Regulation No. 922.

The number of calendar days per hour worked in October is 20.

Accordingly, the number of calendar days for calculating average earnings is 18.97 (29.4 x 20 / 31).

For the time actually worked, the employee should be credited 5,478.26 rubles. (9,000 rubles x 14 working days / 23 working days).

The average daily earnings to pay for vacation will be 288.79 rubles. (RUB 5,478.26 / 18.97 days).

The employee will receive vacation pay in the amount of RUB 4,043.06. (RUB 288.79 x 14 cal days).

If there is no actually accrued salary or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event that is associated with the preservation of average earnings. In this case, according to the norms of clause 8 of Regulation No. 922, the average earnings are determined based on the tariff rate (salary) established for the employee.

The employment contract with the employee was concluded on October 1, 2013.

The salary is set at 25,000 rubles.

From 10/01/2013 to 11/01/2013, the employee was on a business trip (32 calendar days).

The time during which the employee retains his average earnings is excluded from the calculation period (clause 5 of Regulation No. 922). It turns out that the employee did not actually have accrued wages and actually worked days before the occurrence of the event that is associated with the preservation of average earnings.

The average number of calendar days in a month is 29.4 (clause 10 of Regulation No. 922).

The average daily earnings of an employee is 850.34 rubles. (RUB 25,000 / 29.4 days).

Accordingly, travel allowances will amount to RUB 27,210.88. (RUB 850.34 x 32 days).

Accounting for increases in tariff rates (official salaries, monetary remuneration)

In order to correctly calculate the average earnings when tariff rates (salaries) increase in an organization, one should be guided by clause 16 of Regulation No. 922, according to which the indexation procedure depends on the period in which the salary increase occurred.

In what order should average earnings be calculated if an increase in tariff rates (salaries) occurred during the billing period? Payments taken into account when determining average earnings and accrued in the billing period for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of the last increase in tariff rates, salaries (official salaries ), monetary remuneration, tariff rates, salaries (official salaries), monetary remuneration established in each month of the billing period.

The employee’s salary in 2012 was 20,000 rubles, and from 01/01/2013, due to an increase in salaries for all employees of the organization, it began to be 23,000 rubles. All employees receive monthly bonuses in the amount of RUB 5,000.

From September 30, 2013, the employee goes on vacation for 14 cal. days

For the billing period from 09/01/2012 to 08/31/2013 the following accruals were made:

— for September-December 2012, salary 81,304.35 rubles, monthly bonuses 17,826.09 rubles, vacation pay for October (from 10/01/2012 - 14 calendar days) 11,904.76 rubles. The monthly bonus for October is calculated in proportion to the time worked;

— for January-August 2013 RUB 224,000.

According to clause 5 of Regulation No. 922, the calculation of average earnings does not include days, as well as amounts accrued for the time falling on vacation in October 2012.

The increasing factor based on the provisions of paragraph. 2 clause 16 of Regulation No. 922 will be equal to 1.15 (23,000 rubles / 20,000 rubles).

In this case, the average employee’s earnings are formed by the sum of the official salary and bonus. By virtue of para. 6, 7, paragraph 16, within the framework of increasing average earnings, only the amount of the employee’s official salary is taken into account by the coefficients. The amounts of monthly premiums are not adjusted, since these premiums are set in absolute amounts. Also, when determining average earnings, the bonus for October 2012 is taken into account in the amount actually accrued - it is calculated in proportion to the time worked (paragraph 5, 6, paragraph 15 of Regulation No. 922).

The amount of earnings for the 2012 billing period should be adjusted. Taking into account the increasing coefficient, it will be 93,500 rubles. (RUB 81,304.35 x 1.15).

Accordingly, to calculate the average daily earnings, the amount of 335,326.09 rubles is taken into account. (93,500 + 17,826.09 + 224,000).

Vacation days falling in October 2012 must be excluded from the calculation period. In this month, only 17 cal remains to be taken into account. days According to para. 3 clause 10 of Regulation No. 922, the average monthly number of calendar days in October will be 16.12 (29.4 x 17 / 31).

The average number of calendar days per billing period will be 339.52 days. (29.4 days x 11 + 16.12 days).

The average daily earnings will be 987.65 rubles. (RUB 335,326.09 / 339.52 days).

The employee will receive vacation pay in the amount of RUB 13,827.1. (987.65 rub. x 14 days).

In what order should the average earnings be calculated if the increase in tariff rates (salaries) occurred after the billing period and before the occurrence of an event that is associated with maintaining the average earnings? In this case, the entire average earnings calculated for the billing period are increased, with the exception of the amounts of payments established for tariff rates (salaries) in a range of values ​​and in absolute amounts.

From November 1, 2013, the organization increased the official salaries of employees. One of the employees goes on annual paid leave for 14 cal from November 11, 2011. days

The billing period from November 2012 to October 2013 has been fully worked out.

The employee’s official salary before October 31, 2013 was 20,000 rubles, and from November 1, 2013 it was increased to 23,000 rubles.

The indexation coefficient for calculating average earnings is 1.15 (23,000 rubles / 20,000 rubles).

The average daily earnings will be 680.27 rubles. (RUB 20,000 x 12 / (12 x 29.4 days)).

The average daily earnings of an employee, taking into account the indexation coefficient, is 782.31 rubles. (RUB 680.27 x 1.15).

The amount of the employee's vacation pay will be 10,952.34 rubles. (RUB 782.31 x 14 days).

In what order is average earnings indexed if the salary increase occurred during the period of its preservation? If the increase occurred during the period of maintaining average earnings, part of the average earnings is increased from the date of increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

From November 1, 2013, the organization increased the official salaries of employees. The employee was granted annual paid leave from October 28, 2013 to November 10, 2013. Before the increase, the employee’s salary was 20,000 rubles, after the increase - 23,000 rubles. The billing period from October 2012 to September 2013 has been fully worked out.

Part of the average earnings is subject to increase from the date of the salary increase until the end of the vacation - from 11/01/2013 to 11/10/2013.

The increasing coefficient is 1.15 (RUB 23,000 / RUB 20,000).

During the billing period, the employee was accrued 240,000 rubles. (RUB 20,000 x 12 months).

The average daily earnings calculated before the increase will be 680.27 rubles. (RUB 240,000 / (12 x 29.4 days)).

For the vacation period from November 1, 2013 to November 10, 2013, the amount of average daily earnings must be recalculated taking into account the increasing factor. During this period, the employee must receive 7,823.11 rubles. (RUB 680.27 x 1.15 x 10 days).

Accordingly, the employee should be paid an additional 1,020.41 rubles. (RUB 7,823.11 - RUB 680.27 x 10 days).

When a person gets a job, he negotiates with the employing 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 the performance of public 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 does not actually perform the functions specified in the employment contract, but by law must receive payment from the employer. 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 he 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.

The average earnings are calculated 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 specified in the employment agreement of the 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 vacation 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 in fact the citizen did not attend the 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, has not received wages in recent 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 law stipulates what is included in the average salary, and the greatest number of difficulties for accountants is related to 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 professional 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.

Issues related to the labor activities of citizens of the Russian Federation are regulated by the Labor Code. This set of laws, as well as a special government decree, determines the rules for calculating the average monthly salary.

Definition of the term

Average monthly salary– an economic indicator that displays average earnings during one calendar year (that is, twelve months). This indicator is calculated taking into account the amount of money earned by the employee during twelve months and the time he spent at work.

The need to determine this indicator arises when it is necessary to calculate the amount of sickness benefits, vacation pay, etc. In some cases, the employees themselves need a document showing their average monthly salary (for example, to apply for a loan from a bank).

The indicator is actively used by the fiscal service when checking the activities of enterprises. With its help, you can find out what wages the taxpayer pays to its workers. If it is below the regional average or below the subsistence level, an additional check may be carried out.

In this way, the state is trying to fight enterprises that pay their workers wages in envelopes. To avoid problems with the fiscal service and to correctly pay employees, you need to know how to calculate the average salary.

Situations requiring calculation

List of cases in which a citizen of the Russian Federation is entitled to payments based on his average monthly salary (hereinafter referred to as SMZ), is determined by the Labor Code. According to it, SMZ can be paid:

1. If the employee is on paid leave. This situation falls under the rule that vacation pay must be paid in accordance with the average monthly salary.
2. When an employee of the company has been removed from his duties, but his salary remains the same. A similar need arises when a citizen takes part in the preparation of collective bargaining, or, for example, performs special duties (can be both public and state).
3. When temporarily transferring an employee from the workplace due to the need to eliminate the damage caused by the disaster.
4. If it is necessary to pay labor benefits related to layoffs.
5. When paying compensation to an employee for vacation days, which he did not use if the latter quits.
6. When sending an employee of an enterprise on a business trip.
7. When calculating wages to employees,if they have undergone training, which involves a temporary separation from the place of work.
8. When termination of an incorrectly concluded employment contract A. The rule applies if the mistakes were made through no fault of an employee of the enterprise.
9. If the employee could not perform his duties or was suspended from production due to the fault of the head of the enterprise.
10. Each of the citizens included in the commission, who understands labor disputes.
11. To the donor employee and persons sent for mandatory medical examinations(in accordance with current legislation, they are held once a year).
12. Employees who received additional days off due to the need to look after disabled children.

The main cases of payment of average monthly wages are listed above. The Labor Code of the Russian Federation provides for other reasons for payments of SMZ. So, for example, a similar measure is applied to the director of an enterprise, persons who are his deputies and the chief accountant if the procedure for changing ownership has been launched at the enterprise.

In addition, the first paragraph of the sixth article of the law on military service provides for material compensation for persons taken away from their jobs due to preparation for military service, conscription or military training. In this case, its size is also determined by the average monthly salary.

General rules

Before calculating the average monthly salary for the year, you need to familiarize yourself with the rules located in the Labor Code and the regulations of the Government of the Russian Federation of 2007. Amendments have been made to the latest version, so you should use the latest version at the moment (dated December 10, 2016). The calculation takes into account:

• salary that was accrued twelve months before the need to calculate SMZ arose;
• time worked in each month during the period described in the previous paragraph.

To calculate the average salary for the year, you need to take the duration of each month, taking into account calendar data. That is, depending on the specific month, this parameter can be thirty or thirty-one days. February is an exception. Depending on the specific year, its duration is twenty-eight or twenty-nine days. The following employee income, summarized for a twelve-month period, is taken into account:

• salary in combination with all allowances. Payments that were made in kind are also taken into account. These include, for example, payment for food;
• bonuses and other rewards;
• other payments related to wages at a particular enterprise.

Amounts and times are deducted from the payroll period when the employee:

• received funds for additional paid leave (if the employee is caring for a disabled child or a person disabled since childhood);
• received payments while on maternity leave or sick leave;
• received payments for the period of release from work while maintaining wages.

In some cases, the twelve-month period preceding the last twelve months of the employee’s work at the enterprise is taken for calculation. Such a need arises if the employee did not work a single day during the specified period or did not receive wages during this time. In addition, the need to “push back” the settlement period arises if the entire twelve-month period consists of time that, by law, must be excluded in the calculations.

Calculation algorithm

To determine the average monthly salary of an employee, you must first add up all the salaries and bonuses he received over the last twelve months. At the same time, allowances, regional coefficients, bonuses and other remunerations, as well as other types of payments made within the framework of labor legislation, are also taken into account.

After determining the amount, it is necessary determine the calculation period. The length of each month is determined by the calendar. Periods during which the employee was absent (without earnings), incapacitated or on maternity leave are not taken into account. These periods of time are excluded from the calculations, since payments were already made based on average earnings.

After all the data has been collected, you can start making calculations. They're pretty simple. The amount earned sufficiently during the billing period is divided by the duration of the period that is taken into account. As already mentioned, it is twelve months.

Here's how to calculate your average monthly salary. An example will help you understand the algorithm better. So, if throughout the entire calendar year the employee was not removed from the workplace due to treatment or other factors, the calculation formula is as follows:

SMZ = Total salary / 12.

Average daily earnings

The above formula cannot be used in the case of payment of vacation pay or if it is necessary to compensate for unused vacation. In such cases, it is necessary to apply another formula, which involves calculating the average daily earnings.

If it is necessary to pay vacation pay, the following formula is used: salary for twelve months / (12 * 29.3). In this case 29,3 – the average number of days in a month throughout the year, taking into account February. Previously, the number was taken into account 29,4, but during the last changes it was corrected.

The question arises: how to calculate the average monthly salary for the year if during twelve months the employee was absent from work for some time, or if it is necessary to exclude certain periods of time? Making it more difficult. In this case, you must first determine how many days to take into account. For this 29,3 should be multiplied by full-time months and added to them calendar days of those months when the worker was absent. Next, the total amount of wages is divided by the number obtained from previous calculations.

For example, an employee received five hundred thousand rubles during a calendar year. He was present at the workplace for eleven months, but due to certain reasons, in the last billing month he worked only thirteen working days. In this case, the formula will look like this:

500,000 / (29.3 * 11 + 13) = 1492.53 rubles.

Thus, determining the average monthly salary is standard personnel and accounting practice. This parameter is necessary to make payments prescribed in the Labor Code. The calculation rules are regulated by a Government decree approved in 2007. The calculation method for vacation pay differs from that for other payments. To make calculations, you must have data regarding total payments to the employee for twelve months and actual time worked during each month. Calculations can be made using the formulas provided.

The general procedure for calculating average earnings is established by Article 139 of the Labor Code. It provides that all types of payments determined by the remuneration system are included in the calculation. Their source (net profit, other expenses, costs of current activities) does not matter.

The average salary is determined based on the actual accrued salary and the time actually worked by the employee for the 12 calendar months preceding the period during which the average salary is retained. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). The specifics of calculating average earnings are established by the Regulations on the specifics of the procedure for calculating average earnings ().

() approved fast. Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as the Regulations)

To determine the average earnings of an employee and the amount of money due to be accrued in his favor, his average daily or average hourly earnings are calculated (the latter indicator is used if the employee has a summarized recording of working hours).

To determine these indicators (average daily or average hourly earnings), you need to find out:

The billing period and the number of days in it taken into account when determining average earnings;

The amount of payments for the billing period taken into account when determining average earnings.

Billing period and number of days in it

As we said above, the billing period includes 12 full calendar months preceding the month in which the employee should be paid based on his average earnings. The company has the right to establish any other duration of the billing period. For example, 3, 6 or 24 months preceding payment. The main thing is that a different calculation period does not lead to a reduction in the amounts due to the employee (that is, does not worsen his situation compared to the 12-month calculation period).

If the company decides to change this period, the corresponding provisions must be enshrined in collective agreements or in the wage regulations.

Example

Employee of Salyut JSC Ivanov is going on a business trip. He is paid an average salary for the days of his business trip. Let's assume that this year Ivanov left:

Next, you need to calculate the number of working days in the billing period during which the person worked. The optimal, but rather rare option is if all working days in the billing period were worked out in full. In this case, counting does not cause any difficulties.

Example

ZAO Salyut has a five-day, 40-hour work week (8 working hours per day) with two days off (Saturday and Sunday). In November of this year, company employee Ivanov was sent for training in order to improve his skills and maintain his average earnings. The billing period is 12 months - from November 1 of the previous year to October 31 of the current year.

Suppose that the number of working days in the billing period according to the production calendar

is (all days worked in full by Ivanov):

Month included in the billing period	Number of working days in the billing period
Last year
November	21
December	22
This year
January	16
February	20
March	21
April	21
May	21
June	20
July	22
August	23
September	20
October	23
Total	250

We have given a perfect example. As a rule, no company employee works 12 months (payroll period) in full. Employees get sick, go on vacation, receive various releases from work while maintaining average earnings, etc. All these periods are excluded from the calculation. Also, the amounts accrued in favor of the employee during these days will not be included in the calculation. The list of time periods excluded from the calculation is given in paragraph 5 of the Regulations. These are the periods during which:

The employee retained his average earnings in accordance with Russian legislation (for example, the employee was on a business trip, on annual paid leave, was sent for training, etc.) (with the exception of breaks for feeding a child provided under Article 258 of the Labor Code of the Russian Federation; such periods are included in the calculation, as well as the amounts accrued for them);

The employee did not work and received temporary disability benefits or maternity benefits;

The employee did not work due to downtime due to the fault of the employing company or for reasons beyond the control of the employer and employee;

The employee did not participate in the strike, but due to it he could not perform his work;

The employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;

In other cases, the employee was released from work with full or partial retention of salary or without it (for example, while on leave at his own expense) in accordance with Russian legislation.

Holidays or weekends on which the employee worked must be taken into account when calculating average earnings in the general manner.

Example

ZAO Salyut has a five-day, 40-hour work week (8 working hours per day) with two days off (Saturday and Sunday). In December of this year, company employee Ivanov was sent on a business trip. The billing period is 12 months. Therefore, it includes the time from December 1 of the previous year to November 30 of the current year.

Situation 1

Month of billing period		Number of working days actually worked by the employee		Note
Last year
December	22	22	-	-
This year
January	16	16	-	-
February	20	15	5
March	21	21	-	-
April	21	14	7
May	21	21	-	-
June	20	20	-	-
July	22	19	3	The employee was sick and received temporary disability benefits
August	23	3	20
September	20	20	-	-
October	23	21	2
November	21	21	-	-
Total	250	213	37	-

When determining Ivanov’s average earnings, 37 days and the payments accrued for them are excluded from the calculation period. Consequently, 213 (250 - 37) days worked in the pay period are included in the calculation.

Situation 2

Month of billing period	Number of working days in the billing period according to the production calendar		The time during which the employee did not work or the average salary was maintained (in working days)		Note
Last year
December	22	22	-	-	-
This year
January	16	19	-	3	The employee worked on holidays
February	20	15	5	-	The employee was sick and received temporary disability benefits
March	21	21	-	-	-
April	21	14	7	-	The employee was on a business trip
May	21	21	-	-	-
June	20	22	-	2	The employee worked on weekends
July	22	19	3	-	The employee was sick and received temporary disability benefits
August	23	3	20	-	The employee was on annual paid leave
September	20	21	-	1
October	23	21	2	-	The employee was on vacation at his own expense
November	21	21	-	-	-
Total	250	219	37	6	-

When determining Ivanov’s average earnings, 37 days and the payments accrued for them are excluded from the calculation period. At the same time, days worked on a holiday or day off and payments accrued for them are taken into account (6 days). Therefore, 219 (250 - 37 + 6) days worked in the payroll period are included in the calculation.

There are situations when an employee gets a job within the reporting period. That is, at the time when the accountant needs to determine his average earnings, he has not worked for the company for a billing period (for example, 12 months). There is no procedure for calculating average earnings for situations not related to paid vacations. Therefore, the company has the right to define it in the employment contract with the employee or in the salary regulations. Then in the billing period you can include the time from the first day of work of the employee until the last day of the month that precedes the payment of average earnings.

Example

ZAO Salyut has a five-day, 40-hour work week (8 working hours per day) with two days off (Saturday and Sunday). The billing period is 12 months.

In December of this year, company employee Ivanov was sent on a business trip. At the same time, he got a job at the company on August 22 of this year. In this situation, the calculation period includes the time from August 21 to November 30 of the current year.

The following data is reflected in the work time sheet for Ivanov.

Month of billing period	Number of working days in the billing period according to the production calendar	Number of days actually worked by the employee	The time during which the employee did not work or the average salary was maintained (in working days)	Working on holidays or weekends	Note
August	23	8	-	-	From August 1 to August 21, the employee did not work for the company
September	20	22	-	2	The employee worked on a day off
October	23	19	4	-	The employee was on vacation at his own expense
November	21	21	-	-	-
Total	87	70	4	2	-

In this case, from the total number of working days according to the production calendar (from the moment the employee was hired to the month preceding the month of payment of the average salary), the time when he did not work at the company (15 days of August) and 4 days of unpaid leave are excluded. At the same time, days worked on a holiday or day off and payments accrued for them are taken into account (2 days). Therefore, 70 (87 - 15 + 2 - 4) days worked are included in the calculation.

Payments for the billing period

The general provision regarding payments included in the calculation when determining average earnings is established by Article 139 of the Labor Code. According to this norm, “to calculate the average salary, all types of payments provided for by the remuneration system that are used by the relevant employer are taken into account, regardless of the sources of these payments.” This norm of the Code is specified in paragraph 2 of the Regulations. So, when calculating average earnings, an accountant, in particular, must take into account:

Wages (including in kind), accrued at tariff rates and salaries for time worked; for work performed at piece rates, as a percentage of revenue or commission;

Supplements and surcharges to tariff rates and salaries for professional excellence, class, length of service (work experience), academic degree, academic title, knowledge of a foreign language, work with information constituting state secrets, combination of professions (positions), expansion of service areas, increase volume of work performed, team management, etc.;

Payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special working conditions, for night work, payment for work on weekends and non-working holidays, payment for overtime work (both within the maximum overtime work - 120 hours per year, and beyond it);

Bonuses and remunerations provided for by the remuneration system (for some types of bonuses and remunerations a special accounting procedure is defined);

Other types of payments related to wages used in the company.

As we indicated above, some payments are not taken into account when calculating average earnings, as well as the time during which they were accrued. For example:

Average earnings retained by an employee under labor law (when he is on a business trip, educational or regular annual leave, etc.);

Payment for downtime due to the fault of the employing company or for reasons beyond the control of the employer and employee;

Payment for days off to care for disabled children and people with disabilities since childhood, etc.

Thus, the calculation includes all payments related to the remuneration of employees. Accordingly, the calculation does not include payments that are not related to it and are not remuneration for labor. These include, for example, material assistance, various social payments (payment for rest, food, travel, training, treatment, utilities, etc.), dividends accrued by the owner of the company, amounts of loans issued to employees, interest on loans, received from employees, remuneration to members of the board of directors or supervisory board, etc. Moreover, whether certain social benefits are provided for in the employment contract with the employee or not does not matter.

Expert opinion

By virtue of Article 139 of the Labor Code, for calculating the average salary, all types of payments provided for by the remuneration system that are used by the relevant employer are taken into account, regardless of the sources of these payments. According to Article 129 of the Labor Code, wages (employee remuneration) include remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal ones, work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments). Thus, the remuneration system includes only those types of payments that are directly related to the quantity, quality and working conditions.

Paragraph 3 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, directly states that social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, training, utilities, recreation and others) are not taken into account when calculating average earnings. Thus, payment of the cost of food does not apply to remuneration, including in the case when it is provided for in the employment contract. Consequently, it is not taken into account when calculating average earnings.

P. Erin, expert of the Legal Consulting Service GARANT,

A. Kikinskaya, reviewer of the Legal Consulting Service GARANT

In addition, various compensations are not associated with wages, for example, those paid to reimburse employees’ expenses related to the performance of their job duties. In particular, daily allowances, compensation for the use of personal property for business purposes (including a car). In this case, the size of such compensation payments (within or in excess of the norms) does not matter. Let us remind you that some of them are rationed (daily allowances, compensation for the use of a personal car, etc.). However, this standardization concerns exclusively the taxation of such payments. These restrictions have nothing to do with labor legislation and the procedure for calculating average earnings. Additional payments and bonuses of a compensatory nature, which are part of the salary (for example, for working on a holiday, overtime), are included in the calculation of average earnings.

Example

ZAO Salyut has a five-day, 40-hour work week (8 working hours per day) with two days off (Saturday and Sunday). In December of this year, company employee Ivanov was sent on a business trip. The billing period is 12 months.

Therefore, it includes the time from December 1 of the previous year to November 30 of the current year. During this period, Ivanov received payments in the amount of 472,400 rubles, including:

Wages (salary) in the total amount of 403,000 rubles;

Additional payment for combining professions - 24,000 rubles;

Payment for work on weekends - 3000 rubles;

Financial assistance - 12,000 rubles;

Cash gift - 3000 rubles;

Vacation pay for annual paid leave - 22,000 rubles;

Travel allowances (daily allowance and average earnings for business trip days) - 5,400 rubles.

Financial assistance, cash gifts, vacation pay, and business trips are excluded from the amount of payments taken into account when calculating average earnings. Thus, the accountant should take into account payments in the amount of:

472,400 - 12,000 - 3000 - 22,000 - 5400 = 430,000 rub.

When calculating average earnings, additional payments to average earnings up to the salary amount are not taken into account, if such are determined by employment contracts or regulations on remuneration adopted by the company. The fact is that the amounts and corresponding days during which the employee retained his average earnings are excluded from the calculation period. Therefore, such additional payment falls within this definition.

Average daily earnings and calculation of amounts due to the employee

In order to determine what amount should be accrued for those days when the employee maintains his average earnings, his average daily earnings are calculated. An exception is provided only for those employees who have a summarized recording of working time (they determine the average hourly earnings, which we will discuss below). Average daily earnings are determined by the formula:

Example

ZAO Salyut has a five-day, 40-hour work week (8 working hours per day) with two days off (Saturday and Sunday). In December of this year, company employee Ivanov was sent on a business trip for 7 working days. The billing period is 12 months. Therefore, it includes the time from December 1 of the previous year to November 30 of the current year.

The employee has a monthly salary of 30,000 rubles.

Month of billing period	Number of working days in the billing period according to the production calendar	Number of days actually worked by the employee	Deviations from normal working conditions (number of days and reason)	Payments to the employee (RUB)
salary				other payments	payments included in the calculation
Last year
December	22	22	No	30 000	-	30 000
This year
January	16	14	2 days - vacation at your own expense	26 250	-	26 250
February	20	20	No	30 000	-	30 000
March	21	23	2 days - work on weekends	30 000	5714 (payment for work on days off)	35 714
April	21	21	No	30 000	-	30 000
May	21	22	1 day - work on holiday	30 000	2857 (payment for work on a holiday)	32 857
June	20	20	No	30 000	-	30 000
July	22	4	18 days - annual leave	5455	24,545 (vacation pay)	5455
August	23	23	No	30 000	3000 (financial assistance)	30 000
September	20	21	1 day - work on weekends	30 000	3000 (payment for work on days off)	33 000
October	23	23	No	30 000	-	30 000
November	21	18	3 days - business trip	25 714	7850 (business trip payment including daily allowance and average earnings)	25 714
Total	250	231	-	-		338 990

Ivanov’s average daily earnings will be:

RUB 338,990 : 231 days = 1467 rub./day.

For 7 working days of a business trip he should be credited:

1467 RUR/day × 7 days = 10,269 rub.

Average hourly earnings and calculation of amounts due to the employee

For employees who have a summarized recording of working hours, their average hourly earnings are calculated to pay for the days in which the average earnings are maintained. The calculation of average daily and average hourly earnings is essentially similar. However, if in the first case the number of days is taken into account, then in the second - the number of hours actually worked by the employee.

Average hourly earnings are determined by the formula:

The amount of payment due to the employee is determined as follows: Example

ZAO Salyut has a five-day, 40-hour work week (8 working hours per day) with two days off (Saturday and Sunday). In December of this year, company employee Ivanov was sent on a business trip for 7 working days (56 hours according to schedule). The billing period is 12 months. Therefore, it includes the time from December 1 of the previous year to November 30 of the current year. Ivanov was given a summarized recording of working time and an hourly tariff rate of 180 rubles/hour.

Month of billing period	Number of working hours in the billing period according to the production calendar	Number of hours actually worked by the employee	Deviations from normal working conditions (number of hours (days) and reason)	Payments to the employee (RUB)
salary				other payments	payments included in the calculation
Last year
December	176	176	No	31 680	-	31 680
This year
January	128	112	16 hours (2 days) - vacation at your own expense	20 160	-	20 160
February	159	159	No	28 620	-	28 620
March	167	183	16 hours (2 days) - work on weekends	30 060	5760 (payment for work on days off)	35 820
April	167	167	No	30 060	-	30 060
May	167	175	8 hours (1 day) - work on a holiday	30 060	2880 (payment for work on a holiday)	32 940
June	159	159	No	28 620	-	28 620
July	176	32	144 hours (18 days) - annual leave	5760	25,920 (vacation pay)	5760
August	184	184	No	33 120	3000 (financial assistance)	33 120
September	160	168	8 hours (1 day) - work on weekends	28 800	2880 (payment for work on days off)	31 680
October	184	184	No	33 120	-	33 120
November	168	144	24 hours (3 days) - business trip	30 240	7850 (business trip payment, including daily allowance and average earnings)	30 240
Total	1995	1843	-	-	-	341 820

Ivanov’s average hourly earnings will be:

RUB 341,820 : 1843 hours = 185 rub./hour.

For working hours of a business trip, he must be accrued:

185 rub./hour × 56 hours = 10,360 rub.

For piece workers, when recording working hours together, the average earnings are calculated in a similar manner. When calculating, all payments included in the calculation and the amount of time actually worked by the pieceworker are taken into account.

Reduction is a forced reduction in the number of jobs during a reorganization or complete liquidation of an enterprise. Calculating payments due to dismissed employees has its own characteristics. Let's look at how the average salary during a layoff is calculated to calculate payments upon dismissal in general and using a specific example.

Basic conditions for cash payments

Employees dismissed due to staff reduction must receive all monetary payments due to them (Article 140 of the Labor Code (LC) of the Russian Federation):

• severance pay (Article 178 of the Labor Code of the Russian Federation);
• benefits for the period of employment for a 2-month period (including severance pay), sometimes, at the request of the employment service - and for the third month of job search;
• unpaid wages;
• compensation for unused vacation periods;
• other payments provided for by the collective and individual labor agreement.

It is worth noting that all of the listed accruals, except for the allowance paid for the second and third months of job search, must be issued to the resigning employee on his last day of work in this organization.

In the calculation of the listed payments, one of the key positions is occupied by such a parameter as average daily earnings. This is the average salary for 1 working day, calculated for a certain period of time, i.e. for a specific billing period. The organization's accounting department calculates the average daily earnings in a special document in the T-61 form.

Additional Information

According to Article 180 of the Labor Code of the Russian Federation, the manager must inform employees about the reduction of staff or the complete liquidation of the organization two to three months before the start of the procedure. It is necessary to familiarize employees with the new staffing table and notify each employee of the dismissal no later than two calendar months before the layoff. It is also possible to find a compromise solution through negotiations. For example, an employee may quit earlier, without working out the last two months, which is stipulated in Article 180 of the Labor Code.

The calculation period for making accruals in the event of dismissal of an employee due to layoff is 1 calendar year prior to the month in which the layoff occurs. There is one exception: if the dismissal is carried out on the last day of the month, then this month is the final month in the billing period. (Rostrud Letter No. 2184-6-1 dated October 22, 2010).

For example, if an employee is fired on May 31, 2017, then the calculation period in this case will be the period from June 1, 2016 to May 31, 2017.

If less than 12 months pass from the moment a citizen enters a given workplace until he is dismissed due to staff reduction, then this actual time worked is taken as the calculation period.

Calculation of average daily earnings

Average earnings are not only the salary itself, but also various allowances, additional payments, bonuses and other sums of money paid to the employee (Regulations approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007, clause 2).

When calculating, the total amount does not include cash payments from the social plan and others that do not depend on earnings (clause 3 of Decree of the Government of the Russian Federation No. 922 of December 24, 2007):

• sick leave payments;
• vacation accruals;
• travel expenses, etc.

The formula for calculating average daily earnings is quite simple and consists of one mathematical operation.
X = Y / Z, where:

— X is the employee’s average earnings for 1 day,
— Y – the amount of payments to the employee during the billing period,
— Z – number of days worked during the billing period.

Let us explain the calculation formula using an example: gr. Ivanova was fired on May 31, 2017; for the billing period from June 1, 2016 to May 31, 2017, she received 360 thousand rubles, including 10 thousand rubles in sick leave for 10 days of incapacity. It is necessary to calculate the size of her average daily earnings.

Average daily earnings is an amount expressed in monetary terms and commensurate with the employee’s daily earnings. It is considered the average salary of an employee for a work shift - the usual 8 hours or, less often, 7 (with a full working 5 or 6-day week).

Let's carry out the calculations:

• amount of payments, excluding sick leave payment = 360,000 – 10,000 = 350,000 (rubles);
• number of working days in the billing period: 247 days of working days in the specified period minus 10 days of incapacity for work, for a total of 237 days the gr. Ivanov a year before dismissal;
• final calculation of average daily earnings gr. Ivanova: 350,000 rubles / 237 days = 1,476.79 rubles.

Calculation of cash payments upon dismissal due to reduction

The list of payments due to an employee dismissed due to staff reduction is given at the beginning of this article. Let's analyze how to calculate the average monthly salary and other payments to a resigning employee.

Some facts

The average salary is assigned to an employee for no more than 2 months after his dismissal. From this amount you need to subtract severance pay, which is paid separately. This time is given to the fired person so that he can find a new job. As an exception, the average salary can be issued to the employee for one more month (the third). This happens when an employee does not have time to register at the labor exchange within 14 days after dismissal and they could not find a job (according to Article 178 of the Labor Code).

Calculation of severance pay

Severance pay is financial support from a former employer while a dismissed employee is looking for a new job. The formula for calculating severance pay in case of staff reduction was approved by Government Decree No. 922 of December 24, 2007 (clause 9). Determining the amount of severance pay directly depends on the estimated average daily earnings.

Here is the calculation formula:

A = X x B, where:

— A – the amount of severance pay;
— X is the estimated value of the average daily earnings, the formula is given in the previous subsection of the article;
— B – number of days in the month following the date of dismissal. This value depends on the work schedule of the enterprise in a particular month.

Let's analyze the calculation of severance pay using the example of the previous section about gr. Ivanova: 1,476.79 rubles of average earnings per day x 20 working days in June 2017 = 29,535.80 rubles.

Finding out the average monthly earnings

This is the average salary for 1 calendar month. The calculation period for calculating average monthly earnings upon dismissal due to reduction is 1 year before the month of dismissal.

Consider the calculation formula:

C = (D1 + D2 + … + D12) / 12, where:

— C – average monthly earnings,
— D1 ... D12 – monthly salary,
— 12 is the number of months in a calendar year.

The organization and the employee have the right to terminate the employment contract at any day, subject to the requirements of labor legislation. Let's find out what to do.

It is worth noting that the calculated value may be lower than the officially approved minimum wage (minimum wage) for a specific date of dismissal. This situation involves equating the average salary of a particular employee to the minimum wage level.

Example: let's calculate the average monthly earnings gr. Ivanova, whose initial data are given in the first section of this article. 350,000 rubles / 12 months = 29,166.67 rubles, this is the average salary of a gr. Ivanova per month.

Details about calculating average daily earnings

Compensation for unused vacation

When an employee is dismissed due to redundancy, the employer is obliged to pay him compensation for the unused vacation period. If at the time of dismissal the working year has not yet ended, then only part of the vacation accrual is subject to payment.

For example, if an employee worked only 6 months of the working year, then the employer is obliged to pay only half of the vacation accruals. Let us recall that a working year is a period equal to 12 months from the date of employment of a citizen in a given workplace.

Formula for calculating compensation for unused vacation period:

E = X x F, where:

— E – compensation for unused vacation days;
— X – average daily earnings, the calculation formula is given in the first section of this article;
— F – number of unused vacation days.

Let's consider the calculation of compensation using the example of dismissal due to job reduction. Ivanova, the source data for the example is given at the beginning of the article:

1476.79 rubles of average daily earnings x 14 days of unused vacation = 20675.06 rubles.

These are the payments due to Mr. Ivanova, in the event of her dismissal due to staff reduction.

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