Average daily earnings based on. Average earnings: when is it needed and how to calculate it
Almost every one of us, upon hearing about calculating the average earnings, will think that there is nothing complicated in this procedure: we add all salaries and divide by their number. Alas, this issue is not so simple.
What is this calculation for?
Before starting mathematical operations, it is worth identifying when exactly we will need such calculations. The need to provide data on average earnings is provided for by law and involves the indication of such information in the following cases:
- calculation for vacation;
- calculation of severance pay in cases of dismissal;
- accruals for downtime;
- payment of travel funds;
- when a person is transferred to a job that is paid less, but with the preservation of his average earnings from the previous position.
In this case, do not confuse the above concept with the average wages, which is established by the state. The main difference is that the option that we are considering is individual, because it is calculated for each employee separately. If we talk about the national average salary, then it is set annually by the authorities and is the arithmetic average between all incomes in the country. This indicator is mainly used by local and government bodies rather than individuals.
What is taken into account when calculating
It is necessary to determine which payments should be taken into account. The current legislation provides for a number of incomes that are added together when calculating such earnings. These include:
- wages;
- awards;
- surcharges;
- allowances;
- compensation that is paid in connection with the mode or conditions of work;
- rewards.
Moreover, each of the above incomes must be provided for by an employment contract between employee and employer, legislative framework, territorial acts.
The amount of such an accrual should correspond exclusively to the period for which the average salary is determined.
It should be noted that the calculation does not include incomes of a social nature - sickness benefits, compensation for food and travel expenses, material assistance. Also, vacation funds, maternity income, disability benefits cannot be included in this list.
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Calculation procedure
A rather important step is to determine the very period for which you need to make the calculation. Most often you have to do such calculations for the year, quarter (three months), month and day... By general rule, provided by law, the billing period of the year consists of 12 months, on the basis of which the amount of earnings is calculated; quarter - three specific months; month - from 1 to 30, 31 or 28, 29, depending on how many calendar days in such a month.
Further, based on the selected period, it is necessary to determine the number of days. These include exclusively workers, and all weekends and holidays are not taken into account. The easiest way is to multiply the number of working weeks by 5 (number of working days) and subtract all holidays stipulated by the legislation as non-working.
Read more about counting in the following video:
Calculation for a year
The annual salary calculation is the most popular. This is due to the fact that every employer uses a system of this kind when calculating the amount of vacation pay. Regardless of whether the employee took a vacation or not, the legislation provides for the payment of vacation funds. Therefore, it is necessary to know certain rules for calculating such amounts.
The size of the average annual wage depends on the income for such a year, on the number of months (in this case, there are 12) and on the number of days in each month. First of all, it is worth remembering that in each year the average number of days per month is set. In 2018, this figure is 29.3. To calculate the required data, we will use the formula:
SZP = ZG / 12 / 29.3, where
- NWP - the amount of average wages.
- ZG - Salary for the whole year. ZG is calculated based on all the incomes mentioned above (salary, bonuses, allowances, etc.).
- 12 - the number of months in the required period.
- 29.3 is the average number of days in a month.
Example one
Employee Melov A.B. is given a 9-day vacation and vacation funds are calculated. For this, the following data are available: for the first 6 months of the past year wage A. B. Melova was 32,000 rubles, in the next six months it was raised to 35,000 rubles. In addition, the employee received bonuses: for December - 2,000 rubles, for April - 3,000 rubles, and for September - 5,000 rubles.
First, let's calculate the ZG. In this case, we need to add three bonuses to the size of the salary for 12 months:
- (32,000 rubles * 6 months) + (35,000 rubles * 6 months) + 2,000 rubles + 3,000 rubles + 5,000 rubles = 412,000 rubles.
- NWP = 412,000 rubles / 12 months / 29.3 days = 1,172 rubles per day.
Let's multiply the above result by the number of days on vacation:
- 1,168 rubles per day * 9 days = 10,546 rubles.
This means that the employer must provide Melov A.B. in the amount of 10,546 rubles.
Example two
It is worth considering that situations are possible when the employee has not worked a full year, that is, all 12 months, but it is necessary to calculate his vacation pay. To do this, you should use another formula:
SEZ = RFP / (29.3 * K + k), where
- SEZ is the average daily earnings.
- ZPP - wages for the working period.
- 29.3 is the average number of days per month.
- K - quantity full months that the person has worked through.
- k is a day for an incomplete month.
The last indicator is calculated by the formula:
k = 29.3 / A * B, where:
- A - calendar number of days of a certain month;
- B - the number of days that the person worked in such a month.
Employee K.D. Avalov worked at the enterprise from May 01, 2017 to February 10, 2018 and went on vacation. The size of his salary during this period was 50,000 rubles, in addition, twice he received allowances in the amount of 7,500 rubles each. Let's calculate what size its vacation funds should be.
- K = February 2018 - May 2017 = 9 months.
- k = 29.3 days per month / 28 days * 10 days = 10.5 days.
Let's start calculating income for a certain period:
- RFP = (50,000 rubles * 9 months) + (7,500 rubles * 2) = 465,000 rubles.
Having all the necessary data, we substitute them into the formula:
- SEZ = 465,000 rubles / (29.3 days per month * 9 months + 10.5 days) = 1,696 rubles per day.
Accordingly, for each day of vacation KD Avalov should receive 1,696 rubles.
Calculation for three months
Quite often there is a need to calculate the quarterly size average salary... In most cases, this is necessary for the payment of unemployment assistance. The calculation formula is as follows:
SZ = RZ / KRD, where
- РЗ - the size of the salary, taking into account all bonuses, additional payments, allowances, etc.
- КРД - the number of working days for the given period.
Counting example
Employee Klyuev A. S. calculates the salary for the quarter, the income of which was: 65,000 rubles in the first month, 55,000 rubles in the second month and 58,000 rubles in the third month. Total amount working days in three months was 60 days. Means:
- СЗ = (65,000 rubles + 55,000 rubles + 58,000 rubles) / 60 days = 2,966 rubles per day.
- 60 days / 3 months = 20 working days per month.
- 2 966 rubles * 20 days a month = 59 320 rubles. This is the average salary of A.S. Klyuev.
Exactly the same principles are used to calculate the size of the salary per month or income per day. To calculate them, it is simply necessary not to carry out the last actions shown in the formulas. It will be enough to stop after the day's earnings are found. If you need to calculate monthly income in this way, just multiply it by the number of working days.
Calculation for a business trip
Certain questions arise when calculating the average salary of a person while on a business trip. The calculation is pretty straightforward. To do this, you need to calculate the employee's income for two last month, determine the profit for one day of such work and multiply it by the number of business trip days.
Counting example
Aksenov V.A. in the last two months had a salary of 25,000 and a bonus of 3,000 rubles. The number of working days for that period is 40. Let's calculate the amount of travel allowances for 10 days.
Using the analogy of calculating the salary for the quarter, we find the daily income:
- DD = (25,000 rubles + 25,000 rubles + 3,000) / 40 days = 1,325 rubles per day.
- 1,325 rubles per day * 10 days = 13,250 rubles.
Sick leave calculation
In order to calculate the amount of salary when registering hospital benefits, you need to use the general rules that were mentioned earlier - to calculate the amount of daily earnings and multiply it by the number of days of illness. But when calculating the daily profit, it is necessary to take into account the earnings for the last half of the year.
Counting example
Employee Maslyanov P.A. was ill for 7 days. The monthly salary for the last six months was 25,000 rubles a month. In addition, he received awards twice in the amount of 5,000 rubles and 3,500 rubles. The total number of working days in six months was 115.
We find out the daily earnings of P. Maslyanov:
- DZ = (25,000 rubles * 6 months + 5,000 rubles + 3,500 rubles) / 115 days = 1,378 rubles per day.
Let's multiply the number of sick days by the amount of daily income:
- 7 days * 1,378 rubles per day = 9,646 rubles - the amount of the hospital allowance.
In the case of sick leave, remember that the employer only pays for the first three days. The rest of the amount will be paid from the Social Insurance Fund.
For calculations for the quarterly period, the following formula is applied:
SZP = RZ / KRD, where:
- NWP is the aggregate average salary;
- РЗ - the size of the salary, taking into account the accrued additional payments, bonuses, allowances, etc .;
- КРД - the number of working days for the billing period.
Monthly and daily calculation
Calculations of the average for such time intervals as a month or a day are carried out similarly to the above principles.
When carrying out calculations, it is possible not to carry out the last actions set out in. It will be enough to end with the definition of the daily earnings.
To calculate the monthly income, you will need to multiply the daily earnings by the number of working days.
Calculation of earnings for a business trip
Calculations of the average salary are also necessary in cases where an employee was sent on a business trip and requires him to calculate the corresponding payments. In such circumstances, a fairly simple calculation is used, which looks like this:
- the employee's income is calculated for the last two months;
- the profit received in one working day is calculated;
- the calculated profit is multiplied by the number of days the employee is in.
Calculation for a certificate of incapacity for work
In order to calculate the value of the average wage in cases where registration is made hospital payments, you should resort to the above algorithm:
- the amount of daily earnings is calculated;
- the resulting value is multiplied by the number of days the employee is on sick leave;
- at the same time, when calculating daily earnings, it is necessary to take into account the employee received over the past six months. Also, when calculating the sick leave, it should be taken into account that in accordance with legislative provisions payments by the employer are made only for the first three days of the employee's sick leave, while the rest of the funds must be paid from funds, owned by the Fund social insurance.
Calculation of benefits for the liquidation of an organization
In accordance with legal provisions, in cases where the liquidation of the enterprise occurs, all employees who are dismissed are supposed to accrue the following benefits:
- severance pay;
- compensation for the period required for employment (three or six months).
The severance pay is calculated based on average daily earnings... In the event that the amount of the severance pay was not specifically specified in the employment contract, then the general rules apply.
Accordingly, when paying the standard output, its value is equal to the average monthly earnings, which is calculated according to the following algorithm:
- the total salary accrued for one year is divided by the number of days actually worked by the employee per year;
- the resulting value is multiplied by the number of days in the month following the dismissal.
The standard allowance provided for employees performing work of a seasonal nature is paid in an amount corresponding to the average earnings calculated over a two-week interval, the value of which is calculated according to the following algorithm:
- the total salary, which is charged for the calculated one, is divided by the number of days worked by the employee in the specified interval;
- the resulting value is multiplied by the number of days contained in the first two weeks following the dismissal.
Calculation of benefits
The compensation paid for the period required for his employment may have a salary that is calculated for a period of three to six months.
The calculation of the above compensation is made in the same way as for the severance pay, based on the number of working days available in the month for which this benefit is to be paid.
In conclusion, it should be noted that everything related to average earnings must be done extremely carefully and extremely accurately, since any incorrect calculations can lead to errors in tax bases on income tax and fund contributions.
What will be appreciated tax authorities as a violation and will entail the application of appropriate sanctions.
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Upon dismissal of an employee, according to the law, the employer is obliged to pay all due cash- wages, vacation pay, etc. To make payments for unused vacation and the accrual of severance pay is used the average daily earnings.
Average daily earnings is the ratio of all cash earned by an employee to accounting period to the previous year and to the average number of calendar days in a month.
To calculate the average daily earnings, the following payments are taken into account:
- all income from the official place of employment, from which fees were paid;
- monthly premiums and regularly paid allowances;
- annual bonus, "thirteenth salary";
- issued for the length of service.
To calculate the average daily earnings, the "gray" salary, any cash incentives, additional payments, material assistance, if they were one-time and irregular, that is, were not paid every month, are not taken into account. Also, the calculation does not use funds that are not directly related to salaries - any social and compensatory subsidies for recreation, food, training, etc.
also not included in the calculation of average daily earnings, since the annual payment for vacation is not considered a reward for the presence of an employee in the workplace and the performance of his direct work duties. Therefore, vacation days and vacation pay are excluded from the average daily earnings.
How to calculate average daily earnings
Average daily earnings are calculated according to the following scheme:
Average daily earnings = Actual for the billing period: months by which you need to divide the resulting amount of income: 29.3.
First you need to calculate total amount of all earned income for Last year and divided by the number of months worked. The final number will be the average monthly salary.
To get the average daily figure, you need to divide the resulting amount by 29.3 - the average monthly number of calendar days, according to labor law. The total amount will determine the average daily earnings.
The average monthly salary is necessary for an accountant in such situations:
- when paying compensation for the number of days that the dismissed person did not have time to walk on vacation;
- average monthly earnings are determined when an employee is sent on a business trip;
- the average monthly salary is deduced when calculating the severance pay;
- during downtime;
- average monthly earnings are needed in cases of temporary suspension of an employee from the performance of his duties when assigning him certain tasks.
A complete list of the grounds on which the average monthly earnings are calculated is contained in the Labor Code. Separate calculations are made when determining the top management earnings limit. government organizations and municipal institutions. For this, the average monthly wage is calculated for all employees of the enterprise, the resulting value is compared with the sum of the income of the management team (Article 145 of the Labor Code of the Russian Federation).
How to calculate average monthly earnings: indicators taken into account in calculations
A set of indicators that will be needed to calculate the average monthly salary:
- earnings for the billing period;
- actual operating time for the annual interval.
How to calculate the average monthly salary - you need to focus on Art. 139 of the Labor Code of the Russian Federation and the formula given in government decree No. 922, dated 12.24.2007. For calculations, it is necessary to take into account the amount of wages, incentive payments, accrued allowances, bonuses. The amount of social transfers made to the employee is not included in the total amount of income.
How to calculate the average monthly salary - periods of downtime, periods of time during which the average earnings were kept for the employee, dates of illness and sick leave for pregnancy are removed from the calculation interval. How to calculate the average monthly wage, if there was no income in the calculated interval - you need to focus on the current month's earnings. In the absence of even one day worked, the salary is taken as the basis.
Calculation of the average monthly wage: formula
The first step is to determine the average daily income. Average monthly salary - the formula involves multiplying the average income per day and the number of days that need to be paid. How to calculate the average monthly earnings - as a general rule, the total value of income is divided by the days worked for the period under consideration and multiplied by the number of days of compensation or other type of accrual due to be paid.
A separate calculation procedure is provided for vacation pay. How to calculate the average monthly earnings when determining the amount for the vacation - the amount of accrued income accumulated in the calculated interval is divided by 12 (the number of calendar months in the period that were fully worked by a person) with subsequent division by 29.3. The calculation of the average earnings for an incomplete working month or several months in the estimated time range is carried out according to the scheme:
- the total amount of earnings / (29.3 x the number of months in the interval that can be considered fully worked + the number of days that are marked on the timesheet by workers in months containing periods of exceptions).
Average monthly salary: how to calculate (example)
The calculation period takes into account the interval from October 2016 to November 2017 for calculating vacation pay to the employee. How to calculate the average monthly salary if from November 1 to November 9 an employee was on sick leave, and total income for the year (taken into account in the calculation) amounted to 715,265.65 rubles:
- the number of days that fall on a partially worked November is 21 days (29.3 / 30 x 21);
- the average value of daily earnings is 2083.50 rubles. (715 265.65 / (29.3 x 11 + 21)).
How to calculate the average monthly wage for an enterprise
Resolution No. 922 defines the rule according to which the calculation of the average monthly wage per employee is made. If it is necessary to derive the maximum value of the earnings of the leading specialists, you need to know how the average monthly wage of employees is calculated:
- The sums of the income of employees included in the payroll in the calendar year under consideration are added up.
- The resulting total is divided into the product of the SSC (the annual indicator of the average headcount for the enterprise) and 12 months.
How the average monthly salary for executives is calculated:
- the amount of income of a particular manager accumulated for the year is determined;
- the resulting figure is divided by 12 months.