Calculation of the average salary in 1 s. How to add an accrual to the calculation of average earnings
For example, in 1C, salary records have been kept since January 2013, and historical data for calculating average earnings has not been entered. When an employee tries to accrue leave in July 2013, an appropriate information message is issued that the earnings data are incomplete and the missing data must be supplemented:
Accordingly, from January to June 2013 there is data for calculation, they are determined by the results of calculations carried out in 1C ZUP, but the data from July to December 2012 must be added:
The slices of data that need to be added are determined dynamically.
- If the checkbox is checked that a bonus is accrued, then the data must be entered separately by type of income: basic earnings, bonuses, annual bonuses. Because they are included in the base of average earnings in different ways.
- If the checkbox is checked that there is indexation, then you need to divide all income into indexed and non-indexed.
In our example, there are neither indexations nor premiums, so it is enough to deposit:
- the amount of accruals and information about the hours worked,
- the number of days worked is important.
- The number of days worked for a six-day period must be entered if vacations are granted on working days.
- Calendar days worked, it is very important, this is basic information for holidays.
- And the norms of days according to the production calendar can also be specified, sometimes used:
Missing data can be entered manually, directly in the Data entry form for calculating average earnings. But in the ZUP, you can predict what income was paid to the employee for the missing period, based on his current personnel data - using the "Add" button:
After pressing the "Add" button in 1C, the necessary information is automatically filled in. Immediately calculated from the entered data average earnings:
Once the income entered into this form can be used in the future if the employee is charged with subsequent leave, or, for example, payment for a temporary stay on a business trip or in some other cases.
In addition, it is possible to check the box and use the same data for average earnings when calculating sick leave and child care benefits:
We save the entered data by clicking the "ok" button and post the vacation document:
Next, we register another vacation for the same employee, for example, from 09/01/2013 to 09/07/2013. . And for the period from September 2012 to December 2012, the following data were used when accruing the previous leave to the employee:
In this case, you will need to update the data for 2012, starting from January. Also enter data for 2011, since for payment for temporary disability is taken average income for the previous two calendar years. Therefore, to calculate the sick leave benefit, data on average earnings must be brought in:
Setting up the calculation of average earnings in 1C ZUP
In 1C ZUP, it is possible to set up a base for calculating average earnings. When setting up any types of accruals, you can set whether they will be included in the calculation of average earnings or not included:
In addition, the program has general form, where you can view a list of all accruals that are included in the base for calculating average earnings, and which are not included in the base for calculating average earnings:
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As usual, the reason for writing this article was the problem that we had to solve: in the 1C: Salary and HR 2.5 database, the document behaved strangely Calculation of leave for employees of organizations. Namely, for some employees, the average earnings were calculated normally, while for others it was zero, although these employees definitely received wages throughout the year. But first things first.
What is average earnings and when does it apply
Average earnings - average value wages employee for a given period of time. It is used for payment:
- sick leave;
- benefits for pregnancy and childbirth, childcare up to 1.5 years;
- vacation pay and compensation for unused vacation;
- for blood donation days, days off to care for a disabled child, etc.
We will leave a detailed methodology for calculating the average earnings beyond the boundaries of this article, however, we note that the average earnings are calculated in different ways, depending on the purposes for which it is considered. Further it will be seen how this is implemented in 1C: Salary and personnel management
The mechanism for calculating average earnings in 1C: Salary and personnel management
To calculate average earnings in 1C: Salary and personnel management, there are the following objects:
- calculation plan Average earnings(accessible via menu ).
- settlement register Calculation of average earnings.
The calculation register stores information about the calculated average earnings for each period in the context of employees and types of calculation (average earnings can take into account not only wages, but also bonuses, vacation pay, travel allowance, etc.). The plan of calculation types stores information about which calculation types are used when calculating average earnings in different situations (see figure).
Why is average earnings not calculated in 1C: Salary and personnel management
In our case, the average earnings were calculated, but were zero. After researching the database, it turned out that the users added the type of calculation Salary by day (production and services), which was used for payroll for individual employees. However, this calculation type has not been added to the plan of calculation types. Average earnings, which means that these payments were not taken into account when calculating the average earnings.
In our case, the employee had no other payments, so the error was obvious - zero average earnings. However, situations often arise when earnings, which are not the only ones, are not included in the calculation. In this case, the average earnings will be calculated, the employee will receive vacation pay or sick leave, but the amount will be underestimated, because. not all payments were taken into account.
For example, an employee receives the basic salary according to a predefined calculation type Salary by day, and the additional premium - according to the calculation type created by the user. There is a predefined calculation type in the plan of calculation types (if it has not been deleted), and the bonus will have to be added manually, otherwise the calculation of average earnings will be erroneous.
How to add an accrual to the calculation of average earnings
- Open plan of calculation types Average earnings(accessible via menu Payroll by organization - Payroll settings - Average earnings).
- Select the required section and open it.
- Add calculation type in 2 columns at once: Settlement base And Leading accruals. The first column shows that the amounts for this type of calculation will be taken into account when calculating the average earnings, and the second - that it is necessary to recalculate the average earnings when changing the accrued amounts.
If you come across other errors when calculating average earnings in 1C: Salary and personnel management, we will be grateful for this information in the comments. The article will be updated.
According to current legislation, the calculation base for calculating average earnings includes all types of wages, with the exception of social and other payments (compensation for medical examinations, travel and meals, training costs, and others). Depending on the settings of the infobase, the above accruals can either be indexed or remain unchanged (the only exception is non-indexed accruals that are not tied to the employee's salary, for example, additional payment by the amount). This setting can be seen in the Settings - Payroll section - checkbox "Employees' earnings are indexed".
When the checkbox is enabled in the accrual type settings, the accrual indexing checkbox becomes active. This feature is provided just for such cases when you need to specify whether the accrual is subject to indexation or not. (Section Settings - Accruals).
Compensatory payments are not taken into account when calculating average earnings. And if we create (or select from the list of available) an accrual, then when choosing the purpose of the accrual " Compensation payments”, the Average earnings section becomes uneditable.
Some types of accruals make it possible to independently determine whether they are included in the base for calculating the average or not. For example, material assistance related to covering the needs of an employee refers to social payments and is not taken into account in the calculation. And financial assistance for vacation (if it is stipulated in collective agreement) refers to incentive payments and is taken into account when calculating average earnings. If its indicator of inclusion in the calculation has been changed in the form of accrual, then in order to update the accumulation register without resorting to reposting all payroll documents, you can use the “Update data for calculating average earnings” service, which is located in the “Salary” section.
It is inconvenient to analyze the settings of the average earnings base through a single accrual. Therefore, in the configuration it is possible to massively view all the accruals included in the base. To do this, in the Settings - Accruals section, click the button "Setting personal income tax, average earnings, etc."
As you can see in the figure, the setting consists of two columns: on the left are all the accruals that determine the base, on the right - all that are not taken into account. To change the order of accounting, it is enough to move the accrual from one column to another. At the same time, here we can immediately change the order of indexation of accruals.
After setting up the base, we can go directly to the accruals themselves, calculated on the basis of average earnings. Such accruals include paid vacations, business trips, days of disability, days of caring for a disabled child, paid downtime. By default, the accruals include a calculation period of 12 months (this norm is established by Article 139 of the Labor Code of the Russian Federation), but if a different period is specified in the collective agreement, the accrual setting allows us to correct it.
In accrual documents (e.g. business trip, vacation, Sick leave etc.) there is a separate data entry form for calculating average earnings. In this form, the entire earnings of the employee are collected for all accruals that make up the base of the average, the number of actually worked days is taken into account. Based on these data, the average daily (average hourly earnings of an employee) is calculated.
If you have any questions about the calculation of average earnings in 1C ZUP, we will be happy to answer them as part of a free consultation.
We talk about the nuances of calculating average earnings and give examples of setting up the base for calculating average earnings in 1C: Payroll and HR Management 8, edition 3.
In cases specified by the legislation of the Russian Federation, an employee should be paid in the form of average earnings, and not wages. The procedure for calculating the average wage for sick leave and, for example, business trips and vacations, is different. 1C experts clarify what you need to know about calculating average earnings in accordance with Decree of the Government of the Russian Federation of December 24, 2007 No. 922 for cases provided for by the Labor Code of the Russian Federation, and also give examples of setting up the base for calculating average earnings in "1C: Salary and personnel management 8" revision 3 and the impact of deviations from the employee's work schedule on the calculation.
How is average earnings calculated?
The term "average earnings" is used in regulatory documents to describe the calculation rules in different cases. Based on average earnings, days of illness, vacations, business trips and others are paid. In this case, the average earnings are calculated in different ways. So, the federal law No. 255-FZ dated December 29, 2006 and Decree of the Government of the Russian Federation No. 375 dated June 15, 2007 determine the procedure for calculating benefits for temporary disability, for pregnancy and childbirth and for caring for a child until he reaches 1.5 years.
The general rules for calculating average earnings for cases when an employee was not at the workplace, but such earnings were kept by him under the Labor Code, are established in article 139 of the Labor Code of the Russian Federation.
The calculation procedure is defined in Decree of the Government of the Russian Federation of December 27, 2007 No. 922 (hereinafter referred to as Decree No. 922).
This article discusses the calculation of average earnings in accordance with Article 139 of the Labor Code of the Russian Federation and Decree No. 922.
The specified decision defines different order calculation of average earnings for two cases:
1. Vacation and compensation for unused vacation.
2. Other cases provided for by the Labor Code of the Russian Federation (except for the cases of determining the average earnings of employees who have a summarized record of working time).
Cases named in the Labor Code of the Russian Federation when average earnings are maintained:
- business trip (Article 167 of the Labor Code of the Russian Federation);
- passing a medical examination (Article 185 of the Labor Code of the Russian Federation);
- transfer of an employee to another job (Articles 72.2 and 182 of the Labor Code of the Russian Federation);
- donation of blood and its components (Article 186 of the Labor Code of the Russian Federation);
- participation of an employee in collective bargaining (Article 39 of the Labor Code of the Russian Federation);
- non-fulfillment of labor standards, non-fulfillment of labor (official) duties through the fault of the employer (Article 155 of the Labor Code of the Russian Federation);
- etc.
The Labor Code of the Russian Federation establishes an open list of cases of maintaining average earnings.
The formulas for calculating average earnings are different for the first and second cases, but in each of them you need to know billing period, the number of days worked in the billing period, and the actual earnings of the employee received in the billing period.
Billing period
In general, the billing period consists of 12 months preceding the month of saving the average earnings (clause 4 of Resolution No. 922).
In accordance with Article 139 of the Labor Code of the Russian Federation, the employer may establish a different billing period, if this does not worsen the position of employees.
In the program "1C: Salary and personnel management 8" edition 3 in documents registering the days of payment for average earnings (for example, Vacation, Business trip), there is a pencil icon - Change data for calculating average earnings(Fig. 1).
Rice. 1. Change in billing period
Clicking on it opens a window Data entry for calculating average earnings. Switch Settlement period of average earnings allows you to select a period: Standard, detected automatically And Set manually.
If local regulations provide for a billing period other than 12 months, then when working with such documents in the program, the user should independently control that Average earnings, calculated according to the manually set billing period, was not less than according to the standard one. It is convenient to control in the form by flipping the switch.
The billing period includes the time of actual work. If, for example, an employment contract was concluded with an employee less than 12 months before the calculation of average earnings, then in the standard billing period (12 previous months), the time before hiring will be excluded.
That is, the billing period does not change, but unworked time is allocated in it. The list of excluded periods is defined in paragraph 5 of Decree No. 922.
So, the time period is excluded from the billing period when the employee:
- received an average salary (with the exception of breaks for feeding a child);
- was on maternity leave, on sick leave;
- did not work due to downtime due to the fault of the employer or due to circumstances beyond the control of the parties;
- could not work because of a strike in which he himself did not participate;
- used additional paid days of care for a disabled child;
- in other cases, he was released from work with full or partial retention of earnings or without it.
The program "1C: Payroll and HR 8" edition 3 provides for the exclusion of such periods.
Exclusion periods are configured in the calculation type card (menu Settings - Accruals) on the tab Average earnings.
If the flag is not set, then the period and earnings for this period are excluded from the calculation of the average.
When there are no days worked in the billing period, the calculation is made for the current month.
For example, a business trip or vacation occurs in the month when an employment contract was concluded with an employee. In the shape of Data entry for calculating average earnings button Supplement according to payroll data fills in the data for calculating the average earnings with the information of the current month.
Actual earnings
When calculating average earnings, the actual earnings of an employee include all types of payments provided for by the remuneration system, accrued to the employee in the billing period, regardless of the source of funds. In other words, the calculation of the average includes all payments established by the employer in the wage system as wages.
In addition, included in the calculation:
- allowances and supplements tariff rates and salaries for professional skills, length of service, knowledge of a foreign language, combination of professions, increase in the volume of work, etc.;
- payments related to working conditions ( district coefficients, additional payments for work in harmful, dangerous and difficult conditions, for overtime work at night, on a day off);
- bonuses and remuneration provided for by the remuneration system, fixed in local regulations;
- other types of wage payments from the employer.
note, one-time bonuses that are not included in the wage system do not participate in the calculation of average earnings. In the program "1C: Payroll and personnel management 8" edition 3, all types of calculation that have Purpose of accrual - Premium, must be included in the calculation of average earnings.
Flag Include in the accrual base when calculating average earnings in the calculation type card on the tab Average earnings for such accruals is set by default and is not available for switching. For bonuses that are not included in the average earnings, you should create new types of calculation with Purpose of accrual - Other accruals and payments.
Calculation of average earnings for...
... all cases except holidays
The calculation of the average earnings for all cases, except for holidays, is carried out according to the same formula, but it depends on the wage system, more precisely, on the way time is recorded.
If the employee is set to the mode of summarized working time, then the calculation is carried out by the hour, and the average hourly earnings of the WSC are calculated by the formula:
SCHZ \u003d RFP / HPF,
where:
HPF- actual hours worked;
RFP- earnings accrued to the employee for the billing period.
If the employee does not have a summary working time mode, then the calculation is carried out by day and the average daily wage SDZ is calculated by the formula:
SdZ \u003d ZP / FVd,
where FVD- actual hours worked in days.
To calculate the average earnings for the period, in this case, the average daily earnings are multiplied by the payable time according to the employee's schedule in days.
However, not in all cases the time payable is calculated according to the schedule. The exception is the payment of donor days. In letters dated March 1, 2017 No. 14-2/OOG-1727 and dated October 31, 2016 No. 14-2/B-1087, the Ministry of Labor of Russia clarified that it is necessary to pay for the days of donating blood and its components based on an eight-hour working day, regardless of the schedule employee.
... holidays
When calculating average earnings for the purposes of calculating vacation, regardless of the method of accounting for working time, accounting is carried out by day.
The average daily earnings of the SdZ are calculated according to the formula:
SdZ \u003d ZP / 29.3 x Mon + Dnep,
where:
Mes- the number of full calendar months worked;
Dnep- the number of days in incomplete calendar months, calculated by the formula:
Dnep \u003d 29.3 / KD x OD,
where:
KD- number of calendar days in a month;
OD- the number of days worked.
Examples of the impact of deviations from the work schedule on the calculation of average earnings
Consider how the calculation of an employee's average earnings is affected by deviations from his work schedule, for example, due to being on vacation, a business trip, etc.
Example 1
When calculating leave (Fig. 2), the average daily earnings amounted to 1,022.68 rubles. (358,571.43 rubles / 350.62 days). In November, one day was not worked, and earnings amounted to 28,571.43 rubles. The month of November is not fully taken into account - 28.32. In total, 358,571.43 rubles were accrued for the billing period. and 350.62 days are taken into account.
Rice. 2. Calculation of average earnings for vacation, Example 1
When calculating a business trip (Fig. 3), the average daily earnings amounted to 1,451.71 rubles. (358,571.43 rubles / 247 days). In total, 358,571.43 rubles were accrued for the billing period. and 247 days worked were taken into account.
Rice. 3. Calculation of average earnings for a business trip, Example 1
Example 2
When calculating leave (Fig. 4), the average daily earnings amounted to 1,019.83 rubles. (358,571.43 rubles / 351.6 days), which is less than in Example 1. The fact is that the time off affected the employee’s earnings - in November, 28,571.43 rubles were accrued, as in any other absence . But the day off does not reduce the number of days worked, and the month is considered fully worked. In total, 358,571.43 rubles were accrued for the billing period. and 351.6 days are taken into account.
Rice. 4. Calculation of average earnings for vacation, Example 2
However, when calculating a business trip, time off is not included in the number of days actually worked, and the average earnings are 1,451.71 rubles, as in Example 1 (see Fig. 3).
Example 3
When calculating leave (Fig. 5), the average daily earnings amounted to 1,032.18 rubles. (362,914.98 rubles / 351.6 days), which is more than in Example 1. The fact is that working on a day off affected the employee's earnings - 32,914.98 rubles were accrued in November. But working on a day off does not change the fact of a fully worked month, and a coefficient of 29.3 is used for the calculation. In total, 362,914.98 rubles were accrued for the billing period. and 351.6 days are taken into account.
Rice. 5. Calculation of average earnings for vacation, Example 3
When calculating a business trip, working on a day off increases the actual days worked, and the average earnings are 1,457.49 rubles. (362,914.98 rubles / 249 days). In total, 362,914.98 rubles were accrued for the billing period. and 249 days worked were taken into account (Fig. 6).
Rice. 6. Calculation of average earnings for a business trip, Example 3
From the editor. Get even more information about the rules for calculating average earnings, about accounting for bonuses, about indexing average earnings when increasing salaries, about the position on calculating average earnings in local documents, and also get acquainted with other examples of calculating average earnings in the 1C: Payroll and Human Resources program 8" edition 3 can be from