Is the monthly bonus included in the calculation of average earnings. Calculation of average earnings: how to take into account bonuses
The rules for calculating average earnings are the same for all payments, with the exception of sick leave and childcare benefits. They are regulated by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
Point 15 of Decree 922 tells us how to include bonus payments in the calculation. The order of inclusion depends on the period for which the reward is paid.
Accounting for bonuses when calculating average earnings: the accrual period is less than a year
Monthly, semi-annual and quarterly bonuses in the calculation of average earnings are taken into account in full in the month of accrual, but not more than one for each indicator.
Example 1
Manager Vasechkin P.A. goes on vacation from 05/21/2018. In November 2017, he was awarded a bonus payment for the 3rd quarter of 2017 for the implementation of the sales plan in the amount of 5,000 rubles. In December 2017, a monthly bonus was paid for high December revenues in the amount of 10% of salary. In February 2019, an additional bonus was paid for high revenues in December 2017 in the amount of 5% of salary.
Billing period for vacation - 12 months: from 05/01/2017 to 04/30/2018. The bonus for the 3rd quarter of 2017 is included in the calculation of vacation pay in full, but the bonus for December should be included only one, since it was paid for one period for the same indicator.
Bonus for the year and for a longer period
Bonus payments for the year are included only if accrued for the year preceding the year of payment of average earnings.
Example 2 (add the conditions of example 1)
In July 2017 Vasechkin P.A. the premium for 2016 was paid, and in February 2019 - for 2017. We will include only the bonus payment for 2017 in the calculation.
Please note that if the bonus accrual for the year is made after the end of the billing period, then the employer is obliged to recalculate the average daily salary taking it into account and pay the difference to the employee.
If the premium is accrued for a period exceeding the settlement period (usually a year), then it is included in the calculation in the amount of the monthly part for each month.
Example 3
In March 2019 Vasechkin P.A. a bonus payment was accrued for reaching the value of the concluded contracts of 500 million rubles. from 04/01/2016 to 03/31/2018 in the amount of 24,000 rubles.
The monthly part will be equal to:
Vacation pay includes amounts from May 2017 to March 2019 (11 months). That is the sum:
What awards do not count
To be included in the calculation of the bonus payment, two conditions must be met:
- the payment must be related to the performance of labor duties;
- it must be provided for by the company's local regulatory act (bonus regulation, director's order).
One-time bonuses that are not named in the company's remuneration system and are not related to labor duties, including a holiday bonus, are not taken into account in the calculation of average earnings (Rostrud Letter No. 4319-6-1 dated October 23, 2007).
If the billing period has not been fully worked out
If the employee did not work all the days in the billing period, then a special procedure must be applied. When the bonus is accrued and paid taking into account the hours worked, it is taken into account in full in the manner described above. If the remuneration does not take into account the hours worked, then it must be recalculated in proportion to the days actually worked.
Example
Storekeeper Semenova A.I. goes on vacation from 05/28/2018. In the billing period (05/01/2017 to 04/30/2018), she was paid a bonus for the 4th quarter of 2017 in the amount of 10,000 rubles. In a period of 247 business days. Actually worked out 198. When calculating the average earnings, the remuneration will be taken into account in the amount of:
Is the premium included in the average earnings when paying sick leave
The calculation of the average daily income to determine the amount of disability benefits, maternity leave and childcare for up to one and a half years has its own characteristics. They are spelled out in the Decree of the Government of June 15, 2007 No. 375:
- Firstly, average earnings calculated on the basis of the employee's income for the two years preceding the year of occurrence insured event;
- secondly, income includes only income from which insurance premiums in the FSS.
Therefore, in order to determine whether the premium is included in the calculation of average earnings, it is necessary to establish whether it was subject to insurance premiums and the time of its accrual.
Paragraph 14 of Resolution No. 375 provides for the inclusion of any type of bonus remuneration, for which insurance premiums are accrued in full in the accrual period. This does not take into account whether these are monthly, quarterly or annual bonuses. In the calculation of average earnings, they must be taken into account in full if accrued in the billing period.
Many organizations and enterprises appoint their employees the payment of a certain amount of monetary remuneration at the end of the year.
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This form of encouragement is called the annual bonus. It is appointed, as a rule, for conscientious performance by the employee of his labor duties and for other positive aspects in labor activity.
What it is
One of the most effective methods motivation of employees is considered to be financial incentives. This type of bonus contributes to an increase in labor productivity and general planned indicators, because the employee understands that the high-quality performance of his duties as a result will affect the final number of his annual earnings.
The annual bonus is usually accrued in February of the year following the year for which the monetary reward is assigned.
However, since the procedure and conditions for the appointment of an annual bonus are not directly established by the current legislation, the employer has the right to fix the main provisions on the appointment in the relevant local regulations of the organization.
In the event that the issue of the procedure and conditions for bonuses is not settled, the employer may face the problem of the taxable base for income tax.
For employees who receive an annual bonus on cards, a payslip forms.
After dismissal
Employees who have been fired from an enterprise or organization are entitled to an annual bonus. Regardless of the month of the current year when the dismissal was made, the employee is assigned the right to receive a bonus, but only if the conditions for bonuses provided for by the organization's local regulations are met.
However, there are a couple of nuances here. Since the calculation and payment of the annual bonus to a director or employee is carried out after the end of the period for which it is accrued, it is impossible to pay the bonus to an employee dismissed in the current year until the end of the billing period.
Before carrying out all planned calculations for bonuses to personnel, it is necessary to sum up the financial results of the enterprise's work for reporting period.
At the same time, the current labor legislation does not prohibit the payment of an annual bonus to dismissed employees who have fulfilled the conditions for bonuses. The employer does not have the right to deprive such an employee of the bonus or pay only partially.
How to get out of such a situation where, it would seem, the employee should receive the money due to him, but at the same time, no documentary calculations can be carried out in principle?
The employer is obliged to pay the employee the full amount due, but at the end of the billing period, when all the necessary documentation with the financial results of the enterprise is ready.
Thus, the employee will receive his money, but only within the time limits stipulated by the relevant regulatory legal acts of the organization on the procedure and conditions for bonuses to employees.
An illegal action is the inclusion in the regulatory documents of the enterprise of the conditions that the dismissed personnel are deprived of all types of monetary incentives in case of dismissal. The courts in such cases take the position of the employee who filed a lawsuit with the court.
Thus, the annual bonus upon dismissal for own will will be paid to the employee in any case, regardless of the date of dismissal, but only if the employee has met the conditions that imply the right to accrue an annual bonus.
For what they can deprive
The deprivation of a bonus, as a rule, causes a lot of negative emotions on the part of the employee, especially if the company does not have regulations that clearly define the bonus criteria.
If the employer fails to pay a large amount of bonus, the case may go to trial. Often in many organizations, the decision is made directly by the head, based on the principles of his own desire.
An employee of the enterprise must be properly aware of his rights to monetary incentives, the procedures and terms of its accrual.
To obtain information, you must contact the employer directly and, in case of refusal to provide data, resolve the issue in court.
In most cases, in practice, employers deprive the annual bonus:
- for committing a disciplinary offense (being late for work, absenteeism);
- for non-fulfillment of planned indicators of labor activity;
- for other violations of the rules and regulations of the labor schedule in the organization.
The deprivation of the bonus is not provided for by the current labor legislation as a disciplinary measure.
Thus, any misconduct of an employee, directly or indirectly related to a violation of labor discipline, is not grounds for deduction of bonuses.
The actions of the head of the organization applying the deprivation of the bonus for absenteeism or being late are illegal and can be appealed in court.
The annual bonus is one of better ways rewarding an employee for high professionalism in work and achievement of planned indicators.
When calculating, a lot of nuances are taken into account, because the employee may not fully work out the billing period, being at that time on a business trip, vacation or on sick leave.
Despite the economic downturn, a number of companies showed good financial indicators. Therefore, they please their employees with the payment of an annual bonus. In this article, we will consider how to take into account the annual bonus when calculating vacation and various benefits.
Annual bonuses must be taken into account when determining average earnings for calculating vacation pay and temporary disability benefits, as well as. It is worth noting that the order of their accounting is different:
according to labor law;
legislation on social insurance and awarding benefits.Cases of maintaining average earnings according to the norms
According to the labor code, the employee is retained in the event of:
;
business trips;
;
layoffs;
performance of military duty, etc.Annual bonus when calculating average earnings for vacation pay
The annual bonus is taken into account when calculating average earnings if:
Provided in the organization;
appointed for labor success or achievement of indicators.The premium for the previous year is taken into account regardless of its date of accrual. For example, when calculating vacation pay in 2014, the annual bonus for 2013 will be taken into account when it is accrued in January 2014 or August 2014 - the same way (Regulation on the features of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation dated December 24, 07 No. 922 (hereinafter referred to as the Regulation )).
Example 1
- in December 2013 - a bonus in the amount of 29,000 rubles. based on performance in 2013.Annual bonuses were paid on the basis of the regulation on bonuses based on the results of work for the year.
Sergeev A.N. complete the billing period.
In February 2013, the annual bonus for 2012 was paid, but we do not take it into account for vacation pay, since it is accrued for indicators of the year that are not included in the billing period.
Holiday pay amount:
(30,000 rubles x 12 months + 29,000 rubles): 12 months : 29.4 x 14 days = 15,436.54 rubles.Very often, the annual bonus is accrued and paid the next year and after the payment of vacation pay, so you need to recalculate the average earnings, taking into account the amount of the bonus, and charge an additional payment (letter of Rostrud dated 03.05.2007 No. 1253-6-1).
Example 2
Let's change the condition of example 1.
Sergeev A.N. since January 13, 2014 to January 26, 2014 goes on vacation.
In the billing period (from January 1 to December 31, 2013) he was accrued:
- monthly salary of 30,000 rubles;
- in February 2013 - a bonus in the amount of 10,000 rubles. according to the results of work for 2012;
- in March 2014- premium in the amount of 29,000 rubles. based on performance in 2013.We calculate the amount of vacation pay and the amount of additional payment to vacation pay.
Holiday pay amount:
(30,000 rubles x 12 months): 12 months : 29.4 x 14 days = 14,285.74 rubles.After the employee's vacation in March 2014. an annual bonus for 2013 in the amount of 29,000 rubles will be accrued, and he will receive additional vacation pay:
Surcharge = 29,000 rubles: 12 months. : 29.4 x 14 days = 1,150.80 rubles.
Billing period completed
Consider the option when an employee has fully worked out the billing year, but goes on vacation not in January, but, for example, in April. The billing period for vacation (from April 1 to March 31) does not coincide with the bonus period (January 1 to December 31).
Many companies are guided by the letter of the Ministry of Health and Social Development of Russia dated 05.03.08 No. 535-17 and take into account the annual bonus in full. It does not matter if the start and end dates of the bonus and billing periods coincide, since these periods are considered to have the same duration.
It is only worth paying attention to one nuance.
The annual bonus can be paid earlier, for example, already in November for the fulfillment of the State Order, so two annual bonuses can fall into the billing period. For the correct calculation of vacation pay, we exclude one bonus from the billing period.The billing period has not been fully worked out by the employee
Consider the option when an employee did not fully work out the billing period or the periods listed in paragraph 5 of the Regulation on average earnings were excluded from it (he was on annual leave, a business trip, was sick, etc.).
The bonus is taken into account in full if it is accrued in proportion to the time actually worked in the bonus period (calendar year).
Example 3
Sergeev A.N. since January 13, 2014 to January 26, 2014 goes on vacation.
In the billing period (from January 1 to December 31, 2013) he was accrued:
- salary for each fully worked month in the amount of 30,000 rubles;
- in February 2013 - a bonus in the amount of 10,000 rubles. according to the results of work for 2012;
- in December 2013 - a bonus in the amount of 22,500 rubles. according to the results of work for 2013, taking into account the actual hours worked;
- from 01 to 31 March 2013 - was on a business trip;
- from 01 to 28 April 2013 - on annual paid leave;
- from 01 to 20 May 2013 - was ill;
- from December 01 to December 14, 2013 - they were summoned to the military registration and enlistment office for a medical commission.From the calculation of vacation pay, we exclude the annual bonus for 2012, as well as the amount and periods when the employee retained average earnings in accordance with the law Russian Federation(Regulations on average earnings).
Holiday pay amount:
(30,000.00 rubles x 8 months + 2,727.27 rubles + 15,000.00 rubles + 16,363.63 rubles + 22,500.00 rubles) : (29.4 x 8 months + 1.96 + 10.43 + 16.12) x 14 days. = 15,745.66 rubles.Where,
- 2,727.27 rubles. - salary for April (30,000.00 rubles: 22 days according to the schedule x 2 days worked);
- RUB 15,000.00 - salary for May (30,000.00 rubles: 18 days according to the schedule x 9 days worked);
- RUB 16,363.63 - salary for December (30,000.00 rubles: 22 days according to the schedule x 12 days worked);
- RUB 22,500.00 – annual bonus for 2013, taking into account actual hours worked;
- 29.4 - the number of calendar days for a fully worked month;
- 8 - the number of fully worked months;
- 1.96 - the number of calendar days for April (2 calendar days worked x 29.4:30 calendar days in a month);
- 10.43 - the number of calendar days for May (11 calendar days worked x 29.4:31 calendar days in a month);
- 16.12 - the number of calendar days for May (17 calendar days worked x 29.4:31 calendar days in a month);
- RUB 1,124.69 - average daily earnings;
- RUB 15,745.66 - the amount of accrued vacation pay.Sergeev A.N. January 09, 2014 (three days before the vacation) minus (13%) will receive 13,698.66 rubles.
If the annual bonus is accrued without taking into account the time actually worked in the bonus period, then it is taken into account in part - in proportion to the time worked. To determine the part of the annual bonus that is taken into account, its amount is divided by the standard number of working days according to the schedule in the billing period and multiplied by the actual number of working days worked in the billing period (letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 No. 2337-17).
Example 4
Sergeev A.N. got a job at the company on November 1, and already in December received an annual bonus, excluding hours worked, in the amount of 30,000 rubles.
Accountable part of the premium = 5,344.13 rubles. (30,000 rubles: 247 days according to the schedule x 44 days worked).Accounting for the annual bonus when calculating benefits
According to federal law No. 255-FZ of December 29, 2006, monthly allowance child care is calculated based on average earnings.
If in the billing period wages and remuneration were accrued, then they are included in the average earnings for calculating benefits.
The settlement period for calculating benefits is two calendar years preceding the year of temporary disability, maternity leave or parental leave (part 1 of article 14 of Law No. 255-FZ).
An important point. All annual premiums in the billing period are taken into account, regardless of the period for which they are accrued, the main thing is that insurance premiums are accrued on them.
Example 5
Sergeev A.N. after an active celebration New Year holidays I have been ill since January 8, 2014. to January 26, 2014, confirming his illness sick leave. It is necessary to calculate the temporary disability benefit if it is known that its total length of service is 6 years and 5 months, and the salary for 2012 was 360,000 rubles, for 2013 - 415,000 rubles. Also Sergeev A.N. in March 2012, an annual bonus of 25,000 rubles was accrued. for 2011 and in January 2013 - 30,000 rubles. for 2012.
Let's calculate the allowance:
1. Payments for 2012 = 385,000 rubles. (salary for 2012 + annual bonus).
2. Payments for 2013 = 445,000 rubles. (salary for 2013 + annual bonus).
3. We verify that payments do not exceed limit value bases for calculation:
- in 2011 - 463,000 rubles;
- in 2012 - 512,000 rubles.4. Average daily earnings for calculating benefits = 1,136.99 rubles. ((385,000 rubles + 445,000 rubles) : 730 days).
5. Work experience Sergeeva A.N. more than 5 years but less than 8 years, the allowance will be paid at the rate of 80% of the average daily wage
6. Temporary disability allowance = 1,136.99 rubles. x 19 days x 80% = 17,282.25 rubles.
Sergeev A.N. in the next payment of wages will receive temporary disability benefits in the amount of 15,035.25 rubles. behind deduction of personal income tax (13%).
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Any accountant faces the calculation of average earnings, and a considerable number of features and nuances in the legally established procedure for such a calculation sometimes raises questions not only among beginners, but also among specialists with many years of experience in the field. accounting. With this article, we continue the series of publications started in the last issue on the calculation of average earnings. I.V. Morozova, a practitioner in the issues of settlements with personnel for remuneration of enterprises of various forms of ownership, considers the procedure for accounting for bonuses when calculating average earnings, as well as the features of determining the amount of average daily (hourly) earnings based on the calculated (including bonuses) earnings for the billing period .
- monthly;
- for a period exceeding a month;
- annual.
The procedure for including bonuses in average earnings
The procedure for including bonuses in average earnings is established by clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as the Regulations). This rule divides all bonuses and rewards into three categories:
- monthly;
- for a period exceeding a month;
- annual.
Monthly bonuses and rewards
When determining the amount of earnings for the billing period, it includes all monthly bonuses and remunerations actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period. An example of accounting for monthly bonuses and remuneration when calculating average earnings is shown in Table 1.
Table 1.
Billing period months
Planned time fund in days
Actually worked in days
Monthly premium for basic production figures, rub.
Monthly remuneration for the length of service, rub.
Monthly bonus based on the results of work in the previous month, rub.
10th month
11th month
12th month
Total:
Since all bonuses are actually accrued in the months of the billing period and for different indicators, they will be fully included in the calculation of average earnings.
The amount of bonuses included in the calculation of average earnings will be:
12 000 rub. + 24 000 rub. + 36 000 rub. = 72,000 rubles.
Compensation based on the results of work for the year, lump-sum remuneration for the length of service
Performance bonuses for the year and lump-sum remuneration for the length of service are taken into account when determining the average earnings, regardless of the time of their accrual. Therefore, they must be included in the calculation. average salary even if they were accrued after the billing period.
The procedure for including annual bonuses in the calculation of average earnings was clarified by the letter of the Ministry of Health and Social Development of Russia dated 05.03.2008 No. 535-17. When calculating the average earnings, all annual bonuses accrued for the calendar year preceding the event are taken into account, regardless of the time the reward was accrued. If the annual bonus was accrued taking into account the time worked for the year, and if the calculation period for average earnings completely coincides with the period for accruing the annual bonus, then it is taken into account in the calculation of average earnings in the amount of accruals. An example of taking into account when calculating the average earnings of an annual bonus in the case when the billing period completely coincides with the period of accrual of the annual bonus, and the bonus is accrued in proportion to the time worked in the billing period, is shown in table 3.
Table 3
Billing period months
Planned time fund in days
Actually worked in days
Annual premium, rub.
The amount of the annual bonus included in the calculation of average earnings will be 24,000 rubles.
If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with paragraph 5 of the Regulations, bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for the actually worked time in the billing period. period (monthly, quarterly, etc.). An example of taking into account when calculating the average earnings of the amount of the annual bonus in the case when the billing period does not coincide with the period of accrual of the annual bonus, and the bonus is accrued in proportion to the time worked in the billing period, is shown in Table 4.
Table 4
Billing period months
Actually worked in days
Annual premium, rub.
The amount of the annual bonus included in the calculation of average earnings will be 24,000 rubles. / 250 days x 248 days = 23,808 rubles.
Average daily earnings for non-vacation occasions
In accordance with the Labor Code of the Russian Federation, the average daily wage is determined by:
- for the duration of the performance of state and public duties (Article 170 of the Labor Code of the Russian Federation);
- for additional days off for persons caring for disabled children (Article 262 of the Labor Code of the Russian Federation);
- when paying severance pay (Articles 84, 178, 296 of the Labor Code of the Russian Federation) and compensation to employees upon dismissal (Article 181 of the Labor Code of the Russian Federation);
- while maintaining wages for the period of employment (Articles 178, 318, 375 of the Labor Code of the Russian Federation);
- when heading to business trip(Article 167 of the Labor Code of the Russian Federation);
- when sent for advanced training with a break from work (Article 187 of the Labor Code of the Russian Federation);
- when referring to a mandatory medical examination (Article 185 of the Labor Code of the Russian Federation);
- when donating blood and blood components free of charge (Article 186 of the Labor Code of the Russian Federation);
- upon release from the main job to participate in collective bargaining (Article 39 of the Labor Code of the Russian Federation);
- when work is suspended due to violation of state labor protection standards through no fault of the employee (Article 220 of the Labor Code of the Russian Federation);
- when transferring to another (lower paid) job (Art. 72.2, 182 of the Labor Code of the Russian Federation);
- when transferring pregnant women and women with children under the age of one and a half years to another job;
- when pregnant women undergo a mandatory dispensary examination in medical institutions(Article 254 of the Labor Code of the Russian Federation);
- when paying for breaks for feeding a child (Article 258 of the Labor Code of the Russian Federation);
- with the participation of an elected member of the commission on labor disputes in the work of the commission (Article 171 of the Labor Code of the Russian Federation);
- in other cases provided for by the Labor Code of the Russian Federation and other federal laws.
In these cases, the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, should be divided by the number of days actually worked for this period (clause 9 of the Regulations).
An example of calculating the average daily earnings is shown in table 5.
Table 5
Billing period months
Planned fund of working hours in days
Actually worked in days
The amount of wages taken into account, rub.
The amount of premiums taken into account, rub.
10th month
11th month
12th month
The amount of wages for calculating average earnings is: 89,000 rubles.
The amount of the premium taken into account for calculating the average earnings will be:
21800 rub. / 248 days x 230 days = 20,217.74 rubles.
In the billing period, 230 days were actually worked.
Sum average daily earnings will be:
(89,000 rubles + 20,217.74 rubles) / 230 days = 474.86 rubles.Average hourly earnings
When determining the average earnings of an employee who has a summarized accounting of working hours for all cases of calculating the average wage, except for vacation, as well as compensation for unused vacation use the average hourly wage. The amount of average hourly earnings should be multiplied by the number of working hours provided for by the employee's schedule in the period for which the average earnings are paid.
An example of calculating average earnings (an employee is paid for a missed shift - 8 hours) is shown in table 6.
Table 6
Billing period months
Planned time fund in hours
Actual hours worked
Wage, rub.
10th month
11th month
12th month
The average hourly earnings are: 134,000 rubles. / 1927 hours = 69.54 rubles.
The number of paid hours according to the schedule - 8 hours.
The amount of payment will be: 69.54 rubles. x 8 hours. = 556.32 rubles.Bonuses and remuneration for a period exceeding a month
In accordance with paragraph 5 of clause 15 of the Regulations, bonuses and remuneration for a period of work exceeding one month are accounted for as follows:
- for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period;
- 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.
The procedure for recalculating bonuses for inclusion in average earnings was clarified by the letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 No. 2337-17. Only those bonuses and remunerations that are accrued for the hours actually worked for the months of the billing period are not subject to additional recalculation in proportion to the hours worked in the billing period. Other bonuses and remunerations are taken into account when determining the average earnings in proportion to the time worked in the billing period, by dividing the actually accrued amount of bonus payments subject to recalculation by the number of working days according to the calendar of the five-day (six-day) working week in the billing period according to the norm and multiplying by the number of workers days according to the calendar of a five-day (six-day) working week falling on the hours worked.
Thus, following the position of specialists from the Ministry of Health and Social Development of Russia, in some cases it will be necessary to recalculate those bonuses that have already been paid taking into account the actual hours worked. To do this, according to officials, is necessary in a situation where the settlement and bonus periods do not coincide. Representatives of the department recalled that the recalculation takes into account the time actually worked directly in the billing period, and not in the one for which the bonus was accrued. Therefore, in full, remuneration can be included in the calculation of average earnings only if it is accrued for the hours actually worked in the months of the billing period. In other words, the bonus period must be fully included in the settlement period. Otherwise, the amount of the bonus, taken into account in average earnings, is calculated in proportion to the time worked in the billing period. At the same time, it is necessary to recalculate the entire amount of the premium, and not only that part of it that is accrued for the time not included in the billing period.
An example of taking into account when calculating the average earnings of bonuses for a period of work exceeding one month is shown in table 2. Please note that for bonuses accrued for a period of more than one month, not only the date of actual accrual matters, but also for which months work was rewarded. If some part of these months goes beyond the billing period, then when calculating the average earnings, such a bonus is taken into account in an amount proportional to the time worked in the billing period.
Table 2.
Billing period months
Planned time fund in days
Actually worked in days
Quarterly premium, rub.
Semi-annual bonus, rub.
Nine-month bonus, rub.
3,000 for I quarter.
3,000 for II quarter.
12,000 for the first half of the year
3,000 for III quarter.
18,000 for 9 months
2,900 for IV quarter.
12,000 for the second half of the year
These bonuses will be included in the calculation of average earnings in the following order.
quarterly:
- for the I quarter in the amount of 3,000 rubles. / 250 days x 248 days = 2,976 rubles.
- for the II quarter in the amount of 3,000 rubles.
- for the III quarter in the amount of 3,000 rubles.
- for the IV quarter in the amount of 2,900 rubles.
Semi-annual:
- for the first half of the year in the amount of 12,000 rubles. / 250 days x 248 days = 11,904 rubles.
- for the 2nd half of the year in the amount of 12,000 rubles.
For 9 months in the amount of 18,000 rubles. /250 days x 248 days = 17,856 rubles.
The total amount of the bonus included in the calculation of average earnings will be: 53,636 rubles.Calculating the average salary is usually a simple operation, but it is complicated by the need to account for bonuses. Bonuses given to employees can be very diverse: one-time, quarterly, annual. All of them need to be properly accounted for. Its absence will lead to biased payroll results. Accounting for bonuses involves a certain order.
In what cases is the calculation carried out?
Indicators of average earnings are required to determine the amount of vacation, maternity and other payments. To find out the required indicator, you need to know the amount of the employee's annual salary. The salary of an employee includes not only salaries, but also other accruals, in particular, bonuses. That is why it is so important to keep a record of them.
Basic Rules
The procedure for calculating wages is established by article 139 of the Labor Code of the Russian Federation. The nuances of the calculations are established by the Regulation of the Russian Federation of January 24, 2007 No. 922. Clause 2 of the Regulation establishes the inclusion of all additional payments in the average salary when it is calculated. Additional payments include bonuses. When carrying out work, it is required to take into account the actual wages, as well as the actual time during which the employee worked.
Typically, the calculation of the average salary is carried out annually. This is the standard reporting period. However, it can be different, depending on the needs of the enterprise: a quarter, a week. The period must be specified in accounting policy organizations. The selected period of time should not violate the rights of employees.
The bonus is included in the remuneration of labor only when it is indicated in the Regulations on remuneration of the enterprise. Only bonuses given for work in the organization are taken into account.
IMPORTANT!"Anniversary" payments (for example, paid for a decade of service in the company) are not taken into account when performing work. They are not directly related to the merits of the employee.
The procedure for accounting for premiums
The accounting procedure is specified in paragraph 15 of Regulation No. 922. The following forms of remuneration will be taken into account:
- Monthly. No more than one payment per 30 days is taken.
- Bonuses for a period over a month. For example, they can be quarterly.
- Annual.
- For years of service. Provided with a long work experience.
ATTENTION! If the employee has not worked for the entire billing period, then the actual remuneration is taken into account. This item is stipulated in the letter of the Ministry of Health and Social Development of the Russian Federation dated March 5, 2008.
IMPORTANT! The calculation takes into account working dates, not calendar dates.
Monthly Rewards
With an annual billing period, 12 bonuses are taken, according to the number of months in a year. Even if employees were paid 2 bonuses per month, only one of them is taken into account. However, there are exceptions. In particular, if several remunerations were accrued for different reasons, all of them will appear in determining the average salary. It is important to consider remuneration according to the hours actually worked. For example, the employee was on vacation. For this month, his premium will be reduced.
Examples
The nuances of calculating the average salary are easier to consider with examples.
Example #1. The accountant calculates vacation pay for the period from January 1 to December 31. Each month, the employee received one bonus. However, in August, two bonuses were accrued for different positions (an increase in salary and remuneration for Good work). 13 awards will be counted per year. This is quite legitimate, since 2 bonuses per month are allowed to be taken into account for various reasons.
Example #2. The enterprise accrued one bonus per month, with the exception of two months. In June, no remuneration was given to the employee; in July, 2 bonuses were accrued. In this case, all 12 awards are taken into account. The only limitation specified in the law is a maximum of 12 bonuses per year (meaning rewards accrued on the same basis). Therefore, all rewards can be taken into account.
Quarterly bonuses
When calculating, no more than 4 premiums per quarter are taken into account. The amounts for each of the indicators are taken into account. The payment of these remunerations is practiced quite rarely. Payments are usually made monthly and yearly. To determine the amount of interest, you need to look at payments for all quarters, and then combine them.
Annual awards
Annual remuneration must be taken into account in any case, regardless of when they are accrued. At the same time, it is important to observe the main rule - accounting for remuneration for the year that preceded the billing period. In particular, there is a letter from Rostrud dated February 13, 2007, which explains the calculation procedure. If you are accounting for vacation pay in 2006, you need to calculate the average salary for 2005. Figures for 2004 cannot be taken.
When accounting for annual remuneration, the following rules should be used:
- If an employee has not fully worked out the billing period, but the remuneration payment period coincides with the reporting period, the entire bonus must be taken into account.
- If the employee has not fully worked the period, the time of accrual does not coincide with the reporting time, then the accounting of bonuses is carried out in accordance with the time actually worked.
The accounting rules are also set out in a letter from Rostrud dated May 3, 2007. It states that if the average salary is taken into account without taking into account the annual bonus, then a recalculation is carried out.
Example
Vacation pay is due in January 2018. The billing period is the time from the beginning to the end of 2017. This year, the employee received the following annual bonuses:
- In March 2017 - 5,000 rubles for 2016.
- In November 2017 - 10,000 rubles based on the results of 2017.
For the calculation, only the premium for 2017, which is 10,000 rubles, will be used. The remuneration for 2016, regardless of its actual payment, will not be taken into account.
One-time bonuses
The nuances of accounting for one-time remuneration are set out in a letter from the Ministry of Labor of the Russian Federation dated July 10, 2003. According to this normative act all payments that are provided for by the payment system (according to Article 139 of the Labor Code of the Russian Federation) must be taken into account. That is, you can take into account only the amounts that are stipulated in the provisions on the payment of salaries and bonuses. If premiums are paid without a base in the form normative documents enterprises, they cannot be included in the calculation.
conclusions
- The calculation of the average salary is necessary to determine the amount of vacation pay and maternity pay.
- Not only salaries are taken into account, but also rewards.
- Annual, quarterly, monthly and one-time payments are taken into account.
- Only rewards that matter accounting policy enterprises. If they are accrued unofficially, then they are not recorded.
- When accounting for amounts, one must be guided by the rules established by the relevant regulatory enactments.
- It is important to remember some features. For example, only 12 monthly bonuses accrued for one indicator are taken into account.
- If there are several reasons for accrual, then several remunerations can be taken into account.