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Calculation of the average monthly salary formula. Calculation of the average salary for the year formula

The average monthly income is the base indicator when calculating various payments and. On its basis, benefits are provided, loans are issued, it indicates the level of a person's well-being. Therefore, it is very important to know how to calculate correctly.

Average monthly salary

The current legislation of the Russian Federation provides for situations when the calculation of the average monthly wage is required for the execution of various documents. Responsibility for the implementation of this procedure lies with the management of the enterprise in which the person is officially employed.

The calculation of the average monthly salary is carried out in the following situations:

  • provision of another or additional
  • calculation of compensation for the next unused vacation,
  • from office,
  • severance pay calculation
  • calculation of disability benefits,
  • downtime pay,
  • calculation of the social and social provisions provided for by law,
  • transfer of a worker to a lower paid position.

In addition to cases related to production needs, the calculation of the average monthly salary is also carried out at the request of an employee who needs to provide an appropriate certificate to certain authorities: the employment fund, social security authorities, banks, etc.

A certificate of average earnings may be requested to confirm the place of work, position held, length of service, etc. The Labor Code of the Russian Federation states that the employer is obliged to provide this certificate no later than three days after the registration of a written application from the employee, including and former.

Depending on where the certificate of average monthly salary will be submitted, the options for filling it out may have some differences. In most cases, the document is issued according to the model. Therefore, if a person applies to the accounting department in order to request a certificate of average monthly income, he should specifically indicate why this certificate is needed. This will avoid disputes when making calculations.

The procedure for calculating average earnings

Knowing the procedure for calculating average earnings will help to avoid controversial situations.

To calculate the average monthly income, two main indicators are required: the period of time established for a particular case and the total amount of all payments provided for by the Labor Code made during this period.

The standard billing period is 12 months of work preceding the declared date. An exception is the need to calculate the average monthly wage for calculating some individual payments. For example, when paying for sick leave, income for the last 24 months is taken. If a person has worked less than this period, the actual hours worked are taken as the basis.

Payments that are the basis for calculating the average monthly salary:

  • salary in total with allowances and coefficients (salary, tariffs, percentage of revenue). The calculation also includes the cash equivalent;
  • wages received in the form of goods produced and services provided by the firm;
  • bonus payments, additional payment for intensity, rewards;
  • other payments linked to wages.

Remunerations given to a person based on the results of his work for the year, for length of service and other lump-sum remunerations are included in the total income without taking into account the date of their accrual.

Directly, the algorithm for calculating average earnings consists in dividing the amount accrued for a specified period by the total number of months.

Example
A person for a year of continuous experience earned 60,000 rubles. The calculation formula here is simple:
60000/12=5000 rub.

Depending on the hours actually worked and the purpose of calculating the average salary, the formula may change. For example, if a person has issued, but his work experience is only 20 months, he must provide the accounting department with a certificate of his income for the last 4 months of work from his previous place of employment. If at that time the person did not work anywhere, the calculation is made taking into account for the established period.

Exceptions to the calculation of the average monthly salary

There are some restrictions in the calculation of the average monthly income. Thus, the calculation procedure does not imply the inclusion of compensation and social payments, material assistance, etc.
If two bonuses are awarded to a person in the same month, only one of them, the larger one at face value, is taken into account when calculating the average.

Example
The employee for the work done in February was charged a salary of 4300 rubles. and 2 awards of 400 and 600 rubles were issued. The total income for the month will be calculated:
4300+600=4900 rub.

Features in calculating the average salary

If an employee worked part-time, the amounts of bonuses for calculation, as well as wages, are taken in proportion to the hours worked.

When calculating the average salary, the calculation period does not include time and calculated amounts in the following cases:

  • the person was on sick leave for health reasons or on leave to care for disabled relatives;
  • the woman was in and received appropriate payments;
  • the employee did not go to work because of things beyond his control;
  • in the event of a strike in which the employee did not take part, but was unable to perform his direct duties
  • the subordinate was relieved of his duties with full or partial pay, if this is foreseen by law

What if you need an indicator of the average wage for a month not fully worked?

  • if the period under review consisted of time excluded from the billing period, the average earnings are equal to earnings for the previous similar month;
  • if a person worked for an incomplete month through no fault of his own, and in the previous period the salary was not calculated at all, then the income is calculated for the days actually worked;
  • if wages for the actually worked period were not carried out, his official salary is taken as the base for the calculation.

The process of calculating the average monthly salary is fully disclosed in the current Labor Code. For a person who is well acquainted with it, the calculation of this indicator is a simple task. But if there were no disputable situations in the process of work, basic knowledge will be enough to calculate the average.

The average monthly salary is required for an accountant in such situations:

  • when paying compensation for the number of days that the dismissed person did not have time to take time off on vacation;
  • the average monthly salary is determined when an employee is sent on a business trip;
  • the average monthly salary is derived when calculating the severance pay;
  • during downtime;
  • the average monthly salary is needed in cases of temporary suspension of an employee from the performance of his duties when entrusting him with 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 carried out when determining the maximum amount of earnings for the management of state organizations and municipal institutions. To do this, the average monthly wage is calculated for all employees of the enterprise, the resulting value is compared with the amount of income of the management (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 December 24, 2007. For calculations, it is necessary to take into account the amounts of wages, incentive payments, accrued allowances, and bonuses. The amount of social transfers made in favor of 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 employee was kept average earnings, dates of illness and sick leave due to pregnancy are removed from the calculation interval. How to calculate the average monthly salary, if there was no income in the calculated interval - you need to focus on the earnings of the current month. In the absence of even one day worked, the salary is taken as the basis.

Calculation of the average monthly salary: formula

The first step is to determine the average daily value of income. Average monthly salary - the formula involves multiplying the indicator of the average income per day and the number of days that you want to pay. 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 accruals payable.

A separate calculation procedure is provided for vacation pay. How to calculate the average monthly earnings when determining the amount during 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 the person worked out completely) followed by division by 29.3. The calculation of the average earnings for an incomplete worked month or several months in the estimated time range is carried out according to the scheme:

  • total amount of earnings / (29.3 x the number of months in the interval that can be considered fully worked out + the number of days that are marked as working in the time sheet in months containing exception periods).

Average monthly salary: how to calculate (example)

The billing period takes into account the interval from October 2016 to November 2017 for accruing vacation pay to an employee. How to calculate the average monthly salary if the employee was on sick leave from November 1 to November 9, and the total income for the year (considered 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 the enterprise

Decree No. 922 defines the rule by which the calculation of the average monthly wage per employee is made. If it is necessary to derive the limit value of the earnings of management specialists, you need to know how the average monthly salary of employees is calculated:

  1. The amounts of income of employees included in the payroll in the calendar year under consideration are added up.
  2. The result is divided by the product of the AMS (annual indicator of the average headcount for the enterprise) and 12 months.

How is the average monthly salary for managers calculated:

  • the amount of income of a particular manager accumulated over the year is determined;
  • The resulting figure is divided by 12 months.

For the performance of their labor duties, employees receive wages. Its size is established by the employment contract, staffing table or may be determined by local regulations. For example, if the company has a premium, the amount of which is calculated periodically.

But there are such periods of time in which the employee does not work, or performs a function somewhat different from his main duties. But, nevertheless, even during these periods of time, the employee must receive the payments due to him. We are talking about periods when the employee is "on sick leave", on vacation, on a business trip, etc. For these periods of time, the employee is paid, respectively, disability benefits, vacation pay and travel allowance. How, in such cases, should the amount of such payments be calculated?

If in the first case the amount of wages is established by agreement with the employee, then in the second case the employer calculates the amount of payments due to the employee based on his average earnings.

How to calculate the average salary and will be discussed in this article.

When is the calculation of average earnings necessary?

The concept of average earnings is often used in the Labor Code of the Russian Federation. It is received by workers and employees in various situations. In particular, the employer must pay his employee based on his average earnings in the following, but not limited to cases:

  • vacation, including educational (only if it is not a vacation without pay),
  • payment of compensation for unused vacation,
  • business trip,
  • simple, if the fault lies with the employer (two-thirds of earnings),
  • incapacity for work (disability benefit, partly funded by the social insurance fund),
  • when referring to medical examinations,
  • termination of the contract due to staff reduction (two-month allowance).

These periods of time are the very situations when the employee is kept, according to the current legislation, his average salary. In all these cases, before the employer, or rather before his accountant, the question arises of how to calculate the average earnings of an employee, and how much to pay him.

What payments are taken into account when calculating average earnings

In order to make a calculation, the accountant must take all payments related to payments for work for the previous 12 months. It does not matter for what purposes the calculation is carried out. For vacation pay, compensation for unused vacation, downtime payment or in other cases, to calculate the average earnings, the employer takes all the amounts that were paid to the employee, regardless of their sources. But it is worth paying attention that we mean payments that are provided for by the employer's remuneration system. These may include the following payments:

  • salary at tariff rates, salaries, piece rates and so on,
  • salary that was given in non-monetary form, goods or products, for example,
  • allowances and allowances
  • bonuses and other payments
  • fees,
  • additional payments for classroom management of employees of educational institutions,
  • other payments depending on the specifics of the work and the discretion of the employer.

As can be seen from the list presented, all these payments are directly related to the performance of their labor functions by employees. But an employee of an enterprise and organization does not always receive only the listed payments from the employer. Holiday pay, travel allowance, disability allowance and so on. These payments are not taken into account for calculating average earnings, as they relate to periods in which the employee retained average earnings. At the same time, the periods for which they were made are not taken into account.

The legislation provides for the following list of types of payments that are not included in the calculation of average earnings along with the time periods in which these payments were made:

  • payments made during periods in which the employee retains average earnings (except for breaks for feeding the child),
  • the time of the employee's illness and being on maternity leave,
  • downtime,
  • a strike period during which the employee could not perform his job duties,
  • vacations during which the employee, in accordance with the law, takes care of the disabled from childhood and children with disabilities,
  • any other periods of time in which the employee was relieved of his duties, with full or partial pay.

How to calculate average earnings

To calculate the average wage, the accountant needs to add up all the benefits received by the employee in the 12 months preceding the period in which the benefits will be paid, calculated on the basis of average earnings, and divide them by the number of days worked by the employee in this period. This procedure applies in all cases, except for those when the accountant is required to calculate vacation pay. Or when you get fired. Calendar months are taken into account. That is, if, for example, an employee goes on vacation from April 15, 2019, then the period for which it is necessary to take the payments received by him for calculation begins on April 1, 2019 and ends on March 31, 2019. The calculation of the average salary is carried out in this order, regardless of the employee's work mode. A calendar month is the period from the first to the last day of the month.

As a rule, payments calculated on the basis of average earnings are paid to employees at their own expense. But the legislation also provides for a number of positive exceptions for employers. So, in particular, the following periods are paid not from the employer's funds:

  • periods of performance by the employee of his military duties (the time when the employee participates in military training),
  • days in which the employee is caring for a disabled child.

Almost every one of us, having heard about the calculation of average earnings, will think that there is nothing complicated in this procedure: let's add all the salaries and divide by their number. Alas, in this matter, not everything is so simple.

What is this calculation for?

Before starting mathematical operations, it is worth indicating exactly when we 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:

  • vacation calculation;
  • calculation of severance pay in cases of dismissal;
  • downtime charges;
  • travel expenses;
  • when transferring a person to a job that is paid in a smaller amount, but with the preservation of his average earnings from his previous position.

At the same time, the above concept should not be confused with the average wage, 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 annually set by the authorities and is the arithmetic average of all incomes in the country. This indicator is mainly used by local and state bodies, and not by individuals.

What is taken into account when calculating

It is necessary to determine which payments need to be taken into account. The current legislation has provided for a number of incomes that are summed up when calculating such earnings. These include:

  • wages;
  • premiums;
  • surcharges;
  • allowances;
  • compensations that are paid in connection with the regime or working conditions;
  • rewards.

In addition, each of the above income must be covered by the employment contract. between the employee and the employer, the legislative framework, territorial acts.

The amount of such accrual should correspond exclusively to the period for which the average salary is determined.

It is worth considering that the calculation does not include income of a social nature - sickness payments, compensation for food and travel expenses, material assistance. Also, this list cannot include vacation funds, maternity income, disability benefits.

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Calculation procedure

A rather important step is to determine the period itself for which it is necessary to calculate. Most of the time, you have to do the following calculations. per year, quarter (three months), month and day. According to the general rule provided for by law, the billing period of a 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 there are in such a month.

Next, based on the selected period, you need to decide on the number of days. These include only workers, and all weekends and holidays are not taken into account. The easiest way is to multiply the number of working weeks by 5 (the number of working days) and subtract all holidays provided by law as non-working days.

Learn more about counting in the following video:

Calculation for the year

Annual payroll 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 salary 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 use the formula:

SZP \u003d ZG / 12 / 29.3, where

  • SZP - the sum of the average wage.
  • 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 - the average number of days in a month.

Example one

Employee Melov A. B. is granted a vacation of 9 days and vacation funds are calculated. For this, there are such data: for the first 6 months of the past year, the salary of Melov A. B. was 32,000 rubles, in the next half of the year 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.

To begin with, let's calculate the ZG. In this case, we need to add three bonuses to 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.
  • SZP = 412,000 rubles / 12 months / 29.3 days = 1,172 rubles per day.

Multiply the above result by the number of vacation days:

  • 1,168 rubles per day * 9 days = 10,546 rubles.

This means that the employer must provide Melov A.B. with vacation funds in the amount of 10,546 rubles.

Example two

It is worth considering that situations are possible when an employee has not worked for a full year, that is, all 12 months, but it is necessary to calculate his vacation pay. To do this, use another formula:

SEZ \u003d RFP / (29.3 * K + k), where

  • SEZ - average daily earnings.
  • ZPP - wages for the working period.
  • 29.3 - the average number of days per month.
  • K - the number of full months that the person has worked.
  • k is a number for an incomplete month.

The last indicator is calculated by the formula:

k \u003d 29.3 / A * B, where:

  • A - the calendar number of days of a certain month;
  • B is the number of days the person worked in that month.

Employee Avalov K.D. worked at the enterprise from May 01, 2017 to February 10, 2018 and went on vacation. The amount 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 how much his 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:

  • ZPP \u003d (50,000 rubles * 9 months) + (7,500 rubles * 2) \u003d 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, K. D. Avalov should receive 1,696 rubles for each day of vacation.

Calculation for three months

Quite often there is a need to calculate the quarterly size of the average salary. In most cases, this is necessary for the payment of unemployment assistance. The calculation formula is as follows:

SZ \u003d RZ / KRD, where

  • РЗ - the amount of salary, taking into account all bonuses, additional payments, allowances, etc.
  • KRD - the number of working days for a given period.

Counting example

The employee Klyuev A.S. calculates the salary for the quarter, the income in which was: 65,000 rubles in the first month, 55,000 rubles in the second month and 58,000 rubles in the third month. The total number of working days for three months was 60 days. Means:

  • SZ \u003d (65,000 rubles + 55,000 rubles + 58,000 rubles) / 60 days \u003d 2,966 rubles per day.
  • 60 days / 3 months = 20 business days per month.
  • 2,966 rubles * 20 days a month = 59,320 rubles. This is the average salary of Klyuev A.S.

Exactly the same principles are used to calculate monthly salary or daily income. To calculate them, it is simply necessary not to carry out the last steps 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, simply multiply it by the number of working days.

Business trip settlement

Certain questions arise when calculating the average salary of a person while on a business trip. The calculation is pretty simple. To do this, you need to calculate the employee's income for the last two months, determine the profit for one day of such work and multiply it by the number of business days.

Counting example

Aksenov V.A. had in the last two months 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 allowance for 10 days.

Using the quarterly salary analogy, we find the daily income:

  • DD \u003d (25,000 rubles + 25,000 rubles + 3,000) / 40 days \u003d 1,325 rubles per day.
  • 1,325 rubles per day * 10 days = 13,250 rubles.

Calculation for sick leave

In order to calculate the amount of wages when applying for a sick leave, you need to use the general rules that were mentioned earlier - calculate the amount of daily earnings and multiply it by the number of sick days. But when calculating daily profit, it is necessary to take into account earnings for the last six months.

Counting example

Worker Maslyanov P.A. was ill for 7 days. The monthly salary for the last six months was 25,000 rubles a month. In addition, twice he received bonuses in the amount of 5,000 rubles and 3,500 rubles. The total number of working days for six months was 115.

We find out the daily earnings of Maslyanov P. A .:

  • DZ \u003d (25,000 rubles * 6 months + 5,000 rubles + 3,500 rubles) / 115 days \u003d 1,378 rubles per day.

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, you need to remember that the employer pays only the first three days. The rest of the amount will be paid from the Social Insurance Fund.

Knowing how to calculate the average salary for an enterprise, an accountant not only helps to avoid negative contacts with the tax office, but also to increase business efficiency. The value of the average salary for the whole company is used for various purposes. It should not be confused with similar indicators, especially with earnings for individual employees.

When is a calculation needed?

Sometimes management is faced with the task of calculating the average earnings for the whole company. This indicator is used, for example, in economic calculations and in the preparation of statistical reports. It is often required by tax inspectorates to verify the accuracy of payment of remuneration for the work of staff and withholding income tax. Simply put, the tax authorities keep track of whether there are earnings “in an envelope” and whether there is a “double” bookkeeping in the organization.

The tax authorities usually look at companies where this indicator is below the average level in the region by industry, type of economic activity, or beyond the subsistence minimum threshold. It is important for the accounting department to know in advance whether the company falls under the suspicions of the regulatory authority. To do this, she independently calculates the average salary for the organization using a formula that is used by tax inspectorates.

Calculation of the average salary for the enterprise: formula

The tax authorities calculate this indicator using the simplest formula specified in the letter of the Federal Tax Service No. AC-4-2 / ​​12722 of 2013:

ZPsp \u003d FOT / (SCH * V), where

  • ZPsp– the average salary for the whole enterprise, in rubles/person;
  • FOT– payroll fund, in rubles;
  • SCH- the average number of personnel of the company, in people;
  • AT- the time period taken into account (year), in months.

There is nothing complicated in the calculation. The company has all the necessary information. Therefore, it is not difficult for an accountant to determine the average salary for the company and compare the resulting value with the average statistics for the region.

What payments are taken into account

To calculate the average salary for the company, it is necessary to operate with all types of remuneration paid by the employer to its staff. These payments include:

  • salary part;
  • piecework remuneration;
  • interest payments;
  • remuneration in kind;
  • premium;
  • fees and other rewards.

What is not included in the calculations

When making calculations, the funds provided to employees for additional training, travel and meals are not taken into account. Certain periods are also excluded from the calculation if:

  • the specialist is released from the performance of labor duties with the preservation of earnings;
  • downtime occurs at the initiative of the company administration;
  • the employee is provided with additional days off, for example, to care for a disabled person.

How to calculate the average salary for the organization for the year: an example

An illustrative example will help to understand the calculation procedure correctly. Initial data:

  • the total salary of all the company's personnel (155 people) for the year amounted to 28 million rubles (payroll);
  • 12 - the number of months taken into account.

The average salary for the organization is: 28,000,000 / (155 * 12) = 15,053.7 (rubles/person).

How does it differ from the average salary of an employee

In many cases, the accounting department calculates the average earnings for each employee. This indicator should not be confused with the average salary of all full-time specialists in the whole company. The average earnings of an individual worker is calculated if:

  • going on regular leave;
  • the need to compensate for vacation days not used during the year;
  • payment of severance pay upon dismissal, etc.

An effective calculation is made using the average daily earnings for a certain time, multiplied by the number of days worked by the employee. The formula is:

ZPs \u003d ZPsd * Df, where

  • ZPS– average salary of a specific specialist, rub.;
  • ZPsd- the average daily salary of an employee, rubles;
  • Df- the number of days worked by a specialist in fact.

With a full month's work

The calculation of the average daily earnings is made by summing up the amounts actually accrued and dividing the total value by 12 months and by 29.3 days (the weighted average number of days in a month for 2017, established by the state). The formula looks like:

ZPsd \u003d ZP / 12 * 29.3, where

  • RFP- the amount of the total wages paid in fact, rub.
  • RFP = 275,600 rubles
  • ZPsd \u003d 275,600 / (12 * 29.3) \u003d 783.8 (rubles).

In case of incomplete work

If an employee works an incomplete month, the calculation is made by dividing the paid salary by 29.3, multiplying the resulting value by the number of full months of work and the number of days in the month that turned out to be incomplete. The formula for counting is as follows:

ZPsd \u003d ZP / 29.3 * Vn * Dvn, where

  • Vn- the number of incomplete months in the period;
  • Dvn- the number of days in a month that is not fully worked.
  • RFP = 318,400 rubles.
  • Vn = 2 months
  • Dvn = 11.
  • ZPsd \u003d 318,400 / 29.3 * 2 * 11 \u003d 493.4 (rubles).

Attention! To pay benefits for vacations, the Regulations define the specifics of the calculations for employees who are paid according to non-standard rules. For example, for part-time employees.

So, in order to calculate the average salary for the organization, for the year one should not take into account labor activity at a part-time rate, periods of vacation in connection with the care of a young child, sick leave, etc. The calculation is quite simple and requires information only about the total size of the payroll and the average number of staff of the company. Upon receipt of a notice from the Federal Tax Service Inspectorate with a suspicion of lowering wages at the enterprise, within 10 working days, explanations can be submitted to the inspection, indicating the presence of such objective factors that influenced the level of average profitability of personnel (letter of the Federal Tax Service No. AC-4-2 / ​​12722 dated 2013).