To calculate a wide variety of payments that the employee is due, it is necessary to pre-determine its average wage. It takes place mainly in situations where labor payment cannot be carried out according to ordinary rules. The calculation of the average salary is carried out in the manner prescribed at the legislative level. And we will try to figure out how this indicator is determined.
It will be about what is hidden behind the term "average salary", in what cases it is necessary to calculate it and in what formula this calculation is carried out. In addition, for clarity, we have prepared an example of determining this indicator to calculate the amount of vacation pay.
The average salary is ...
Under the concept of "average salary" implies an indicator of the amount of remuneration calculated on average for one or another period of work. Depending on the target with which it is necessary to calculate the average wage, it can be determined for the month (the so-called average monthly salary), quarter, year or another period. However, when the calculation is made to accrue the employee of certain payments, the basic value is the average day earnings.
When do you need to know the average salary?
The average monthly (average daily) wage is calculated in order to identify a number of payments to which the employee has the right. Information on payments, when calculating which the average salary indicator is used, is contained in the Labor Code. Here are the main of them:
- Vacations.
- Compensation for unused vacation (for example, when dismissal).
- Payment time of study with a separation from production.
- Traveling.
- Output benefit when dismissal.
- Wage due to liberation from the main work for negotiations and perform other similar tasks.
- The work of employees temporarily translated to another work with the preservation of the former salary.
- Payment during the forced downtime (if an employer is guilty or if it has been given to events that have led to it, none of the parties to labor relations are not involved).
Important: This list is not exhaustive, the need to calculate the average monthly salary may occur under other circumstances.
How is the average wage calculated?
The procedure for determining this indicator is strictly regulated by law. How to calculate the average salary, described in the Labor Code and Government Decree No. 922 dated December 24, 2007 "On the features of the procedure for calculating average wages." In the first of the named regulations, general information contains general information, and in the second - a detailed procedure for calculating, taking into account different circumstances.
The main principle that underlies the determination of the average salary size is to use data on remuneration for a certain period (predominantly annual). To determine the average wage, it is important for what purpose is calculated. The approaches to it differ when calculating vacation and compensation for unused vacation, as well as other payments.
Important: In the amount of wages to determine its average size, payments of any species are included, if they are provided for by the specific employer of the wage system.
It is not taken into account when calculating the average monthly salary of social and other payments that are not related to pay for labor (payment of recreation of workers, utilities, training, travel and nutrition, as well as material assistance and other similar accruals).
General formula for calculating medium zp
In accordance with the Labor Code, the formula for calculating the average salary is based on the accrued wage worker for a period of duration in 12 previous calendar months. This is the so-called billing period. If an employee worked less than a year, the actual number of months is taken into account. If a month, in which the average monthly salary is determined, the person did not work at all, its income is taken into account for the current month. Of the total one-year (or for a lower period), the amount of wages is calculated by the average daily earnings. And already taking into account this indicator, the amount of one or another payment (selling, hospital, travel, etc.) is determined. The general formula for calculating is as follows:
Average monthly salary (SZR) \u003d Average day salary (SDZ) x Number of payment days in the average.
The procedure for determining the size of the day salary differs depending on which calculation is carried out. The main difference is that the average salary is determined from the average number of calendar days in a month (29.3) to calculate the release payments. And when calculating other payments (travel, hospital, etc.), only actually spent (workers) days are taken into account.
Middle salary for vacation
SDZ \u003d Total annual amount / (29.3 x 12).
29.3 is a fixed coefficient, which is the average number of calendar days of the month for the year excluding 14 official holidays in which exemptions occurs.
If not all 12 months of the current period, the employee worked completely or some periods need to be excluded, the calculation is carried out in the following order:
SDZ \u003d Total one-year amount / (29.3 x Number of fully spent months + number of days of work in incompletely spent months).
The calculation of the number of days in each of the incomplete months of work is carried out according to the following formula: 29.3 / calendar days non-pollen X-wide days
It should be mentioned that in some cases considered an example of calculating the average salary per day cannot be used. We are talking about granting holidays not in calendar days, as it happens in most cases, but in workers. Under such circumstances, a special formula is used:
SDZ \u003d Total annual amount / number of working days in the 12th month period at the rate of the 6-day working week.
From a 12-month settlement period to determine the average wage, it is necessary to exclude periods when the vacation was provided, including a decret, or weekend as a parent, causing a disabled child when the average earnings remained, a period of disability, the time when the duties were not performed from - Forging, downtime or other reasons independent of the employee and its leadership, as well as other periods of liberation from work. If the salary has not been accrued during the estimated period, the calculation is carried out with regard to wages for the previous 12 months.
Middle salary for other payments
There may be an average day salary or clock. In the first case, the following formula applies:
SDZ \u003d Total annual amounts / waste days.
The average hour salary is defined as follows:
CX \u003d Total one-year amount / spent clock.
An example of calculating the average monthly salary of the employee
Suppose you need to calculate the holidays for January 2018. At the same time, the estimated 12-month period (January 2016 - December 2017) is a time when the employee was temporarily disabled (October 19-30, 2017). It must be excluded from the period for which the payment of labor is taken into account. In this case, the number of days spent this month for calculating the release is 11. To obtain this figure, we used the above formula:
11 \u003d 29.3 / Calendar days in October 2017 (31) X-worked in October 2017 (12).
The same calculation must be carried out on each of the incomplete months of work, which fell into a 12-month period for calculating the average monthly wage, put an employee at the time of vacation. But for example, in our case, October 2017 is the only incomplete month of work, and the remaining 11 months the citizen worked continuously. As a total salaries for 12 months, take 500 thousand rubles. Under such circumstances, the average daytime wage in January 2018 (vacation month) will be 1500.15 rubles. The calculation is made in the following order:
1500,15 \u003d 500,000 (total salary amount for 12 months) / (29.3 x 11 (the number of completely spent months) + 11 (the number of days of work in the incompletely spent months).
It remains to multiply the resulting indicator of the average daily salary on the number of days of rest, and we will get holidays in the form of the average monthly wage.
Let's sum up
The average salary is a calculated on average for a certain period (day, month, quarter, year, etc.) the amount of the accrued wage worker. This indicator is used to calculate the various payments, which are carried out in the case of changes in the mode of operation, including during vacation, business trips, disability, etc.
To determine the amounts of such payments, the average daytime wage for the 12th months of operation is used. It is calculated differently to determine the amount of vacation tax and other payments. The formula also differs in the case when not all months of the estimated one-year period is fully worked out. To easier to determine your own average salary, you can use an example of its calculation.
Asking any person about what he wakes up daily early in the morning and goes to his work, you will hear: "For salaries." The statements that people work in order to implement themselves, get acquainted with new people, do something useful - only beautiful formulations from their resume. Perhaps such phrases can afford to themselves who have already earned enough money, and they can not work for someone, but only on themselves and in their pleasure.
There is where to strive
It is no secret to anyone that the average monthly salary in Russia is at a lower level than in successful European countries, as well as in the United States of America. But, comparing it, it is necessary to take care of both purchasing power, as in different countries and different prices for goods are installed, which makes accommodation in various places more or less costly for humans.
So, in 2014, in general, the average monthly salary in Russia was 30 thousand rubles. It equals $ 534 in dollar equivalent (at the rate that was observed at the end of December 2014). But in various cities, it differs in fact. The highest level is observed in the capital and in other large and developed cities. And in the depths of Russia, this amount is much lower.
United States pay their working more
And, for example, in the US, the average monthly salary was $ 4,400. Of course, this difference is very sensible, although the cost of living in these countries cannot be compared.
And in 2015, despite the fact that in Russia the revenues of workers increased slightly and amounted to 32 thousand rubles per month, in real terms the purchasing power of citizens fell noticeably. If we translate into US dollars, then the number will be equal to 484 cu The growing level of inflation is the factor that still exacerbates this position.
At the same time, the average monthly wages did not change, it remained at the same level.
Comparing the average wage level, it is necessary to take into account the purchasing power
If you take the whole world in general, then the highest salary of Norwegians, which, on average, receive 4,4 dollars each month. United States of America occupy a second position. Germany and Japan divide the 3rd place with a result of $ 4100. And in Ukraine, for example, the average income is $ 220, although there is a noticeable gradation of income, depending on the development of a city (as in Russia), which affects the average value of the indicator under consideration.
Error with a comparison of such numbers to take into account only a currency rate. And although the Russian ruble last year showed enough ratings and was more stable than today, he does not have the same influence as the West Dollar.
How to calculate the average monthly salary?
In fact, there are several ways to do. A one or another approach to the calculation depends on the purposes for which he, actually being done.
The easiest thing is the actual average monthly wage, which is equal to the ratio of cash payments employee during a certain period to their number. This method is used in all enterprises to compare the level of income of their own employees. The mid-monthly wage formula is as follows:
SRZP (M) \u003d (ZPF1 + ... + SPFP) / P,
SPF1 - actually paid salary for that month, which is the beginning of the estimated period.
SPFP - actually paid wages for a month, which is considered to be the end of the estimated period.
P is the number of months, which is located inside a calculated period of time.
But in this matter is not so unequivocal. The average monthly salary calculation can differ significantly, and the final result will be completely different. What is it connected with? First of all, the calculation formula depends on the target for which these data is needed.
The average wage is calculated in different ways.
In order to deal with this better, it is necessary to understand that there are different types of wages in reporting forms.
Well this question should own an accountant for the implementation of payroll settlements.
For example, the average monthly accrued salary and paid are two different concepts, and at first glance, an ordinary person is difficult to figure out what.
The division of these definitions occurs due to the fact that before you pay the money, the employer must pay taxes for you. That is, a person is accrued about 20% more from how much he actually gives money.
If taxes are canceled, then people will earn more
Accordingly, if the state adopted the law, which would cancel all types of taxes, fees, boards, and the like, there would be a sharp jump in the amount of wages issued.
If you argue from non-accounting science, but economic, then the average monthly nominal wage is this amount that a person paid for his work, separated by the number of payments. It can be paid both for the worked hours and the volume of work itself.
In this case, the real salary is a mapping of that real purchasing power that money remains left after making any mandatory payments.
How is the average monthly accrued wage of workers?
Such analysis is performed at each enterprise and is made in order to understand how efficiently the workforce is used. For example, if you analyze the effectiveness of labor in one year, then you need to compare the costs spent on the payment of work to employees (the average monthly nominal wage of employees), as well as the amount of product produced.
It should be done to make the appropriate amendments: do not take into account the effect on the final result of the factors that led to the acceleration or slower output of products that workers could not have influenced. For example, it may be a lack of materials in a warehouse for the production of products and a simpleness of a production nature, not due to the fault of employees, but because of their incorrect load administrative and management personnel.
What formula will help calculate average salary?
To carry out such an analysis for 2014, it is necessary to use the following formula:
SRZPR (m) \u003d (svpnoya + ... + zpen) / 12,
SRZPR (M) - average monthly salary, rub.
Zpnoya is the total amount of accrued salary for all workers in January.
ZPONO - the total amount of accrued salary on all workers for December.
Then you need to take the average amount of products manufactured, which can be calculated by the same formula:
Ksp \u003d (kya + ... + kd) / 12,
KSR \u003d Average number of products manufactured per year.
Kya \u003d the amount of manufactured goods in January.
CD \u003d number of finished products for December.
Next, it is necessary to divide the average number of manufactured goods for 2014 on average monthly wage. The resulting number will talk about how much salary is spent on the production of one unit of finished products.
Thus, it is necessary to know what the average monthly wage on the years of past production periods. The higher the figure, the lower the productivity, and vice versa.
Why should I count this indicator?
The level of medium salary is interested in banks during lending. This is especially important if you want to take a loan for a decent amount. For example, with mortgage insurance, banks require certificates of income as a borrower, so his family and guarantors. By collecting these references, the bank expects the credit card's solvency to identify its maximum payments for credit monthly payments.
At the same time, it is not enough to have the level of average monthly wage equal to this payment that is to be brought to the bank. Everyone understands that there is a minimum level of income that is calculated from a certain list of goods and services.
That is, a person needs to eat something, pay for an apartment, utilities, etc. In this regard, if you have a small average monthly income, then take a similar loan, unfortunately, will not work.
What should be the average monthly salary to get a loan?
If we are talking about mortgage lending, then take the planned amount of the loan payment and add a minimum cost of living on each member of your family. If the level of your salary is the longer amount, you have a real opportunity to get such a loan.
On loans on goods, everything is much easier, and banks are watching only that your salary is enough to cover the costs of the loan.
In January of this year, a new document has entered into force on the features of the procedure for calculating the average wage *. It lists all types of payments included in the average earnings of the employee, the estimated period is set for which they are accounted for, the monetary counting mechanism is determined. Let's talk about this document and calculate the average wage in difficult situations.
What is included in the average earnings?
In accordance with Article 139 of the Labor Code of the Russian Federation and the Regulations on the features of the procedure for calculating the average wage in the calculation of the average earnings are taken into account all types of payments provided for a specific employer are provided for by the wage system. For example, this includes salary accrued by employee at tariff rates, salaries (official salaries), wages for completed work on contract prices, as a percentage of revenue (in the sale of products, work, the provision of services), and so on. When calculating the size of the average earnings, allowance and surcharges are taken into account (for professional skills, service, knowledge of the foreign language, the combination of occupations, etc.), the fees of full-time media staff, all kinds of premiums and remuneration. A complete list of such payments is given in paragraph 2 of the provisions on the features of the procedure for calculating the average wage.
However, not all cash payments that the employee receives from the employer is taken into account when determining the size of its average earnings. In particular, cash payments having the so-called social character are not taken into account. We are talking about material assistance, payment of the cost of food, training, utilities, recreation, travel, etc. (paragraph 3 of the provisions on the features of the procedure for calculating the average wage). This is explained simple enough: these types of payments do not belong to pay.
What is the estimated period?
Regardless of the mode of operation (incomplete, abbreviated working hours, etc.), the calculation of the average earnings of the employee is carried out on the basis of actually accrued wages and actually spent time for the last 12 calendar months.
For the sake of justice, it should be emphasized that in a collective agreement or in a local regulatory act in effect in the organization, other periods may also be provided for calculating the average wage, provided that it does not worsen the position of a particular employee **.
Speaking about temporary segments per estimated period, it should be noted that not all of them are taken into account when calculating the average earnings. For example, when calculating the average earnings from the estimated period, the time is excluded (also accrued during this period of the amount), when the employee in accordance with the law, the average earnings remained (except for the preservation of the average earnings when paying for breaks for feeding a child).
It is not included in the counting and the time when the employee received a manual for temporary disability or for pregnancy and childbirth. Or did not work in connection with the ease of the fault of the employer or for reasons that do not depend on the employer and the employee (paragraph 5 of the provisions on the features of the procedure for calculating the average wage). How to exclude one or another temporary segment from the current period, we will tell you slightly below.
After we got acquainted with the basic rules for calculating the average earnings, let's see in the examples how these rules work in practice. Suppose we need to calculate the holiday employee, which, as you know, are directly tied to its average earnings. Let us turn to the most difficult and problematic cases of vacation charges: when the billing period was not fully worked out, when the settlement period was an increase in wages, when various awards and remuneration were paid for the employee during the estimated period.
When the estimated period is not fully worked out
So, the calculation of the holidays depends on whether the estimated period is fully worked out. So, if it includes all 12 full calendar months, to calculate the release should be used the following formula:
O \u003d ZP: 12 months. : 29.4 days *** x dwhere
O - the amount of holidays; ZP - the amount of charges of the employee for the estimated period; D - the number of calendar days of vacation.
However, the situation in which all temporary "segments", which occur at the estimated period, are fully taken into account, rather rare. Within 12 months, the employee could be on vacation, root, do not work because of idle or be in the service business trip. As we have already spoken, this time is excluded from the calculated period. Accruals for these periods are also not taken into account when calculating the release.
Consequently, if the billing period is not fully worked out, to determine the holidays, you must first consider the number of calendar days per time actually spent in the design period:
K \u003d 29.4 days. X M + (29.4 days: KDN1 x Kotr1 + 29.4 days: KDN2 x Kotr2 ...)where
M - the number of fully spent months in the estimated period;
KDN1, KDN2 ... - the number of calendar days in "incomplete" months;
COTR1, COTR2 ... - The number of calendar days in the "incomplete" months per spending time.
O \u003d zp: to x d, Where
O - the amount of holidays;
ZP - the amount of charges of the employee for the estimated period;
K - the number of calendar days;
D - the number of calendar days of vacation.
Example
Employee "Private Capital" LLC P.A. Smirnov installed salary in the amount of 6000 rubles. per month. From January 14, 2008, he is given an annual vacation duration of 14 calendar days. The estimated period of 2007. At the same time, the employee:
- in February 2007, he was sick, worked 12 working days (which account for 17 calendar days) and earnings for this month he was 3,800 rubles;
- in March, three working days did not work because of idle, there are 28 calendar days for spent time, and earnings amounted to 5150 rubles;
- in July was on vacation (28 days), the time spent 3 calendar days, and earnings amounted to 600 rubles;
- in September, he took 10 business days of vacation without salary, it accounts for 16 calendar days for spent time, and earnings amounted to 3000 rubles.
For convenience, the source data will be reduced to the table.
Month estimated period |
Number of calendar days in the month |
Earnings (rub.) |
Number of calendar days in not fully spent months (29.4 days: c. 2 Number of calendar days per spending time) |
September |
|||
Since eight months Smirnov worked completely, therefore, the number of days that must be taken into account will be:
8 months x 29.4 days. + 62.93 days. \u003d 298.13 days
Then the average salary, which remained for the vacation period, will be calculated as follows:
60 550 rub. : 298.13 days. x 14 days \u003d 2843,39 rub.
If the salary has been raised
Clause 16 of the Regulations on the calculation of the average wage provides for three cases when an increase in tariff rates or official salaries may occur: within the current period; after the estimated period before the first day of vacation; during vacation.
Tell how to act in each of these cases.
So, the increase occurred within the estimated period. To correctly recalculate, it is necessary to calculate the special coefficient of the following formula:
K \u003d OS,where
K - the coefficient of recalculation;
He is a new salary or employee tariff rate;
OS - old salary or tariff rate of the employee.
The question arises, and to what sign round the resulting coefficient? Labor legislation does not regulate the process of rounding numbers in arithmetic effects. However, given that in Russia the calculations are conducted in rubles and kopecks, it is advisable to round up to the hundredth of the stake after the comma.
Example
Accountant CJSC Siberia P.S. Solovyov from January 28, 2008 goes on vacation duration of 14 calendar days. At the same time, from July 1, 2007, a salary was raised by all accounting staff. Salad Solovyeva increased from 8,000 to 9600 rubles, that is, the coefficient of recalculation will be 1.2 (9600: 8000). The estimated period of 2007. At the same time, during the estimated period, Solovyov was already on vacation duration of 14 calendar days from July 9 to July 22, 2007 inclusive. Thus, the spent time accounted for 17 calendar days for which she accrued 4800 rubles. The number of days to be taken into account will be:
11 months x 29.4 days. + 29.4 days. : 31 days. x 17 days \u003d 339.52 days.
The amount of holiday will be equal to:
(8000 rub. X 6 months x 1.2 + 9600 rub. X 5 months + 4800 rub.): 339.52 days. x 14 days \u003d 4552,31 rub.
The employee keeps average earnings:
|
Please note if during the estimated period the salaries rose twice, all payments to the wage employee made to each increase should also be adjusted to the increase factor. And it does not matter that there were two increments. To calculate the raising coefficient, the new salary should be divided into old. The salaries in the organization rose twice. Therefore, the increase coefficient should be calculated twice.
Example
An employee of Alpha CJSC resigned in September 2007. His salaries were: from September 1 to December 31, 2006 10,000 rubles, from January 1 to May 31, 2007, 12,000 rubles, from June 1, 2007 15 000 rub. The employee did not go away with 28 calendar days of vacation. In this situation, for calculating compensation for the unused vacation, you need to act like this.
1. Determine the estimated period (12 calendar months to a month of leave of vacation) from September 1, 2006 to August 31, 2007
2. We take the size of the salary in the month, when the employee goes on vacation 15,000 rubles.
3. We divide 15,000 rubles. On the size of the salary in each month of the estimated period. As a result, we obtain coefficients to which when calculating compensation, we will increase the salary in each of these months. Here are the values \u200b\u200bof these coefficients:
- from September 1 to December 31, 2006 1.5 (15,000: 10 000);
- from January 1 to May 31, 2007 1.25 (15,000: 12,000).
4. We consider the amount of payments that will be taken into account when calculating the average earnings. To simplify, suppose that the entire billing period worked completely. And he did not receive any other payments in it, except for the salary. The salary amount indexed on the increase coefficient will be:
- for the period from September 1 to December 31, 2006, 60,000 rubles. (10 000 rub. R R 1.5 R 4 months);
- for the period from January 1 to May 31, 2007, 75,000 rubles. (12,000 rubles. R R 1.25 R 5 months);
The amount of payments for the period from June 1, 2007 to August 31, 2007 45,000 rubles. (15 000 rub. X 3 months). And the total amount of payments for the estimated period is 180,000 rubles. (60 000 + 75 000 + 45 000).
5. We define the average earnings for one calendar day. It turns out to be equal to 510,20 rubles. (180,000 rubles: 12 months: 29.4 days).
6. Calculate the amount of compensation. You need to pay 28 calendar days. So, the total compensation amount will be 14,285.60 rubles. (510,20 rub. X 28 days.).
Opinion lawyerNatalia Sergeeva, - In connection with the introduction to the Labor Code of Article 1681 *, the employers began to ask a question of this kind: are compensation for the traveling nature of work When calculating the average earnings. In particular, for the appointment of "hospital" benefits. Two options are possible here. If we are talking about compensation provided for in Article 1681 of the Labor Code of the Russian Federation, then no, not taken into account. Indeed, in this case, we are talking about payments, although related to labor relations, but not provided for by the wage system. On these payments, the law does not charge a single social tax (sub. 2, paragraph 1 of Art. 238 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia dated April 18, 2007 No. 03-04-06-01 / 124), including in terms of enrolled in the Russian FSS for compulsory social insurance. Another thing when it comes to compensation for the traveling nature of the work in the context of Article 129 of the TC RF as about compensatory surcharge For similar working conditions. Since compensation surcharges are members of the employee's salary, they are subject to the ESN and are taken into account when calculating earnings for the purpose of temporary disability benefits. This is reflected in the letter of the Ministry of Finance of Russia of October 3, 2007 No. 03-04-06-02 / 196. Thus, when deciding whether to take into account the refunds for the traveling nature of work when the hospital is accrued or not, it all depends on how this compensation is spelled out In labor agreementwith an employee: as a compensation payment or as a compensation surcharge * The article provides for the reimbursement of expenses related to employee trips, whose constant work is carried out in the way or has a traveling nature, as well as with work in the field, the work of an expeditionary nature. |
If the increase occurred after the estimated period, but until the issue of vacationAlso increases average earnings calculated during the estimated period.
Example
We use the condition of Example No. 2, but suppose that wages have increased from January 1, 2008, and during the holidays, the employee accrued 4,000 rubles. In this case, it is initially necessary to determine the amount of vacation pay based on wages for the estimated period:
(8000 rub. X 11 months + 4000 rub.): 339.52 days. x 14 days \u003d 3793,59 rub.
3793,59 rub.x 1.2 \u003d 4552,31 rub.
If the salary increase occurred during vacation, That part of the holidays, which falls at the time when new rates have already acted.
Example
We use the condition of examples No. 2 and 4. Suppose that the salary has increased since February 1, 2008. Calculated before leaving on vacation of the average day earnings of Solovyeva amounted to:
(8000 rub. X 11 months + 4000 rub.): 339.52 days. \u003d 270.97 rubles.
But from February 1, 2008, the company has improved wages, and this should be taken into account both by the employee who is on vacation. Part of the average earnings from the date of increasing tariff rates before the end of the leave, that is, for the period from 1 to 10 February 2007 (for 10 calendar days) should be increased. The total amount of damage due to nightingale leaves is defined as follows:
(270.97 rub. X 4 days.) + (270.97 rub. X 10 days x 1,2) \u003d 4335,52 rub.
Next time we will tell about how, when calculating the average earnings, various premiums and remuneration are taken into account.
* Approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (the full text of the document is published on the website www.kdelo.ru in the "Legal Base" section) (with its adoption, the decision of the Government of the Russian Federation of April 11, 2003 No. 213 has fallen .
** On the possibility of changing the estimated period when calculating temporary disability benefits, read in No. 11, 2007.
*** The average monthly number of calendar days (Article 139 of the Labor Code of the Russian Federation).
Almost each of us, hearing about the calculation of the average earnings, will think that there is nothing complicated in this procedure: add all salaries and divide them. Alas, in this matter is not so simple.
What does this calculation need
Before starting mathematical actions, it is necessary to designate, when we will need such calculations. The need to provide medium earnings data is provided for by law and implies an indication of such information in cases:
- calculation for vacation;
- calculation of the output benefit in cases of dismissal;
- accruals for idle time;
- payment of travel agents;
- when translating the face to work, which is paid in a smaller size, but while maintaining its average earnings from the previous position.
At the same time, it is not worth confused by the above concept with an average wage, which is established by the state. The main difference is that the option that we consider is individual, because it is calculated for each employee separately. If we talk about the national average salary, it is annually established by the authorities and is an average arithmetic between all incomes in the country. Basically, such an indicator is used by local and government agencies, not individuals. 
What is taken into account when calculating
It is necessary to determine which payments must be taken into account. The current legislation provided for a number of revenues that are summed up when calculating such an earnings. These include:
- wages;
- premiums;
- surcharges;
- surcharge;
- compensation, which is paid due to the mode or working conditions;
- remuneration.
At the same time, each of the above income must be provided by the employment contract Between the employee and the employer, the legislative base, territorial acts.
The amount of such accrual must correspond exclusively to that period on which the average salary is determined.
It is worth considering that the calculation does not include income that are social in nature - fees for illness, compensation for food and road, material assistance. Also, it is impossible to attribute vacation funds to this list, maternity income, disability benefits.
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Calculation order
A rather important step is to define the period in which it is necessary to make calculation. Most often have to make such calculations per year, quarter (three months), month and day. According to the general rule provided for by law, the estimated year consists of 12 months, based on 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 this month.
Next, based on the selected period, it is necessary to determine the number of days. These are extremely workers, and all weekends and festive are not taken into account. The easiest way to multiply the number of working weeks to 5 (number of working days) and take away all the holidays provided by the legislation as a non-working.
Read more about counting - on the following video:
Calculation per year
Annual salary calculation is the most popular. This is due to the fact that each employer uses the system of this kind when calculating the size of the leave. Regardless of whether the vacation worker took 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, they 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 a month is established. In 2018, such an indicator is 29.3. To calculate the necessary data, we use the formula:
Szp \u003d zg / 12/2 29.3where
- SZP - the sum of the average wage.
- ZG - salary for the whole year. The ZG is calculated on the basis of all income, which was mentioned above (salary, premium, surcharge, etc.).
- 12 - Number of months in the required period.
- 29.3 - the average number of days in the month.
Example of the first
Employee Melon A. B. is given leave for a duration of 9 days and vacation funds are calculated. For this, there are such data: For the first 6 months of the last year, Melova A. B. wages were 32,000 rubles, in the next half of the year it was raised to 35,000 rubles. In addition, the employee received a prize: for December - 2,000 rubles, for April - 3,000 rubles and in September - 5,000 rubles.
To begin with, we calculate the ZG. In this case, we need to add three awards to the size of a salary for 12 months:
- (32,000 rubles * 6 months) + (35,000 rubles * 6 months) + 2 000 rubles + 3,000 rubles + 5 000 rubles \u003d 412,000 rubles.
- SPP \u003d 412,000 rubles / 12 months / 29.3 days \u003d 1,172 rubles per day.
Multiply the result obtained above on the number of days on vacation:
- 1 168 rubles for a day * 9 days \u003d 10 546 rubles.
So, Melon A. B. The employer must provide vacation funds in the amount of 10,546 rubles. 
An example of the second
It is worth considering that there are situations where the employee did not work full year, that is, all 12 months, but it is necessary to calculate his vacation. To do this, it is worth using another formula:
SELL \u003d ZPP / (29.3 * K + K)where
- Seat - medium daily earnings.
- ZPP - salary for the working period.
- 29.3 - the average number of days a month.
- K - the number of full months that the face worked.
- k is a number for an incomplete month.
The last indicator is calculated by the formula:
k \u003d 29.3 / A * inWhere:
- A - calendar number of days of a certain month;
- B - the number of days that face worked in this month.
Worker Avalov K. D. worked at the enterprise from May 1, 2017 to February 10, 2018 and went on vacation. The size of his salary during this period was 50,000 rubles, in addition, he received two times the sum of 7,500 rubles each. We calculate what size should be its vacation funds.
- K \u003d February 2018 - May 2017 \u003d 9 months.
- k \u003d 29.3 days a month / 28 days * 10 days \u003d 10.5 days.
We will proceed to calculate 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 in the formula:
- Sex \u003d 465,000 rubles / (29.3 days a month * 9 months + 10.5 days) \u003d 1,696 rubles per day.
Accordingly, for each day of vacation Avalov K. D. should receive 1,696 rubles. 
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 / KRDwhere
- RZ - salary size, taking into account all premiums, additional payments, allowances, etc.
- KRD - the number of business days for the period.
Example counting
Klyuev's worker A.S. calculates the salary for the quarter, the income in which was: 65,000 rubles in the first month, 55,000 rubles per second month and 58,000 rubles for the third month. The total number of working days for three months amounted to 60 days. So:
- SZ \u003d (65,000 rubles + 55,000 rubles + 58 000 rubles) / 60 days \u003d 2,966 rubles per day.
- 60 days / 3 months \u003d 20 working days per month.
- 2 966 rubles * 20 days per month \u003d 59,320 rubles. This is the average salary of Klyuev A. S.
Exactly, the size of the salary per month or income per day is calculated for the same principles. To calculate them, it is simply necessary not to implement the last actions shown in the formulas. It will be enough to stop after day earnings are found. If you need to calculate the monthly income - just multiply it by the number of working days. 
Calculation when traveling
Certain issues arise when counting the average wage of the face when staying on a business trip. The calculation is quite simple. To do this, it is necessary to calculate the income of the employee in the last two months, to determine the profit in one day of such work and multiply it by the number of travel days.
Example counting
Aksenov V. A. In the last two months, a salary of 25,000 and a prize - 3,000 rubles. The number of working days for that period is 40. Calculate the amount of travel for 10 days.
Using an analogy of payroll counting for a quarter, we find day 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 \u003d 13 250 rubles.
Calculation for hospital sheet
In order to calculate the amount of wages when making a hospital manual, you need to use those general rules that have been said earlier - to calculate the size of the daytime earnings and multiply it by the number of days of illness. But counting day profit, it is necessary to take into account the earnings over the past half of the year.
Example counting
Maslyanov's worker P. A. Pokol for 7 days. The monthly salary over the past six months amounted to 25,000 rubles per month. In addition, he received a premium in the amount of 5,000 rubles and 3,500 rubles. The total number of working days for six months was 115.
We know the daily earnings of Maslyanov P.:
- 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 hospital days for the amount of day income:
- 7 days * 1 378 rubles per day \u003d 9,646 rubles - the size of the hospital benefit.
In the case of hospital, you need to remember that the employer pays only the first three days. The rest of the amount will be paid from the funds of the Social Insurance Fund.
One of the most important indicators that is used when calculating benefits and vacation pays is the average earnings. It depends on the employee's income, deadlines, work schedules and other values. More information about how the calculation of the average earnings in ordinary and non-standard situations is calculated, read further.
Vacations
Each employee is relying once a year 28 calendar holidays. Vacation is paid on the basis of the number of average earnings, which depends on the actual accrued payout employee and spent time spent. The preceding calendar year is taken into account. The calculation of the average earnings for holidays is carried out like this:
From \u003d average income per day (SRH) x number of holiday days.
The average income per day is the ratio of accrued salary to the previous 12 months and the weighted average number of calendar days. From 02.04.14 this figure is 29.3. What is included in the calculation of the average earnings? According to paragraph 3 of Resolution No. 922, salary, premiums, premiums and other types of fee are taken into account. The amount of previously received holidays, material assistance in the average income is not included. Also from it exclude payments for the absence of an employee when:
a) he was salary in accordance with the legislation, except for interruptions for feeding a baby;
b) the person received hospital or pregnancy allowance;
c) the employee did not work because of the reasons independent of him, for example, downtime, strikes;
d) Additional holidays were provided for disabled care.
Middle income per day \u003d (amount accrued for the reporting period of premiums, premises, remuneration / 12 months.) / 29.3 (permanent value).
Example
An employee of the enterprise takes a vacation from 01/19/15 to 01.02.15 for 14 days. The employee's salary for 12 months amounted to 550 thousand. In 2014 there were no passes. The calculation of the average earnings will occur like this:
- We define day-made income: 550 000/12 / 29.3 \u003d 1564.28.
- Vacations: 1564.28 x 14 \u003d 21 899.92.
- At the end of February, the employee received a premium of 25,000 rubles. Following the work. It also needs to be included in the calculation: ((550,000 + 25,000) / 12 / 29.3) x 14 \u003d 22 895.32.
- We define the amount of surcharge: 22 895.32 - 21 899.92 \u003d 995.40
Such a simple formula is rarely possible to use. For a year, a worker at least once sick or takes a vacation. Therefore, 12 months in a row are extremely rare.
Period
If one or several months is not fully worked out, then the procedure for calculating average earnings changes. The amount of actually accrued income is divided by a permanent amount (29.3). Then the result is multiplied by the number of past months.
We divide this large formula for several small.
SRS \u003d salary / number of days (1), where:
- (1) \u003d day from full months (2) + day from incomplete months (3);
- (2) \u003d number of past months completely x 29.3;
- (3) \u003d (29.3 / Number of days per month) x The number of spent days in this way is the calculation of the average earnings for leave.
Consider this formula on the example.
From May 13, an employee of the enterprise is given a vacation for 14 days. In the period from 01.05.14 to 30.04.15, he sick 5 days. The amount of actually received wages is 268 thousand rubles. The reporting period consists of:
- full months: 322.3 days (11 x 29.3);
- incomplete months: 29.3 / 30 x 25 \u003d 24.42 days.
The average income per day is: 268 000 / (322.3 + 24.42) \u003d 772.96.
From the result obtained, it is necessary to pay personal income PFFL and insurance premiums. If the employee's activities are not related to the manufacture of OS or NMA, then these costs can be taken into account in order to tax.
Example of calculating average earnings
The employee goes on vacation 22.05 by 28 calendar days. In the organization he worked for more than 3 years. Salary - 15,000. In May of the previous year, a person was on vacation 28 days, and in September fastened four days. We will calculate the average employee earnings:
1. Determine the salary of the employee in May:
15 000/18 x 3 (spent 24 hours) \u003d 25 000.
2. Now we find the number of spent days:
29.3 / 31 x 3 \u003d 2.84.
3. Employee salary in September (excluding hospital):
15 000/21 x 18 (spent 24 hours) \u003d 12857,14.
4. The number of spent calendar days in the ninth month:
29.3 / 30 x 26 \u003d 25.39.
We will calculate the average earnings: 165 357.14 / 321.23 \u003d 514.76.
Vacations: 514.76 x 28 \u003d 14 413.28.
NDFL: 14 413.28 x 0.13 \u003d 1874.
Payment: 14 413.28 - 1874 \u003d 12 539.28.
Frontal vacation
The right to paid weekend from an employee appears after half a year. If necessary, he can take leave 28 days earlier, if the head does not mind. According to Art. 137 of the Labor Code of the Russian Federation, if the employee wants to quit until the end of the period, at the expense of which he received the weekend, the boss can keep debt for indisputable time from his revenue.
If a person has no accrued salary before and during the reporting period, then the calculation of the average earnings for leave will occur based on the amounts received for spent days in the current month.
For example, we will make a calculation for an employee who has spent on May 1 to 18, which is sent to the main paid vacation from May 19 for 14 days. For ease of calculation, take a salary of 15,000.
The number of estimated day: 29.3 / 31 x 18 \u003d 17.01.
SRH: 15 000 / 17,01 \u003d 881.83.
Vacations: 881.83 x 14 \u003d 12 345.62.
NDFL: 12 345.62 x 0.13 \u003d 1605.
Amount to pay: 12 345, 62 - 1605 \u003d 10 740.62.
Similarly, the procedure for calculating average earnings is used when translating an employee between organizations. According to Art. 77 TC. RF, this circumstance is a reason for the termination of the previous employment contract. That is, the employee is dismissed and pay compensation for the remaining vacation. In a new place, the calculation of average earnings for holidays will occur by such an algorithm:
- the number of spent days is determined;
- the amount of funds received by the employee is calculated;
- sRH is determined;
- calculated holidays.
Part-time
According to Art. 286 TK RF, such employees need to provide the weekend parallel with rest at the main place. The problem is that by duration these two types of "vacation" may not coincide. The head at the second place of work does not have the right to refuse vacation for additional days. Only some categories of employees, such as teachers, an extended leave is available. What to do? The only way out is to write a vacation application at your own expense for missing days. Additionally, you need to provide documents from the main place of work that will confirm the recreation duration. The amount of vacation pay is determined by the standard scheme.
Dismissal
If an employee leaves the place of work, he needs to pay compensation. The calculation of the average earnings during dismissal is carried out according to such a formula:
SRV \u003d actually paid salary / 12/2 29.3.
If an employee worked less than a year, then data is used for the period from the date of reception to the post to the last date of the month preceding dismissal. The same formulas and conditions act in the event of a reduction in the employee.
Example number 1.
By the time of the reduction, the employee worked in the company half a year. During this time she took 5 days of paid rest. There were no periods excluded from the experience. When dismissing a worker should be made compensation for: 28 - 5 \u003d 23 days. In fact, the amount received amount of salary for 6 months is 225 thousand rubles. We will calculate the average earnings for compensation:
- 225 000/6 / 29.3 \u003d 1279.86 rub. - daily average earnings;
- 1279.86 x 23 \u003d 29 436.78 rubles. - Vacations.
Example number 2.
The employee wrote an application for dismissal from 05/10/2014. In the organization, he worked from 01.05.2013. In the reporting period, there were no passes. Salary - 20 thousand rubles. Compensation is:
- (20 000 x 12) / 12 / 29.3 \u003d 682 rubles. - Earnings per day;
- 682 x 28 \u003d 19,096 rub. - Vacations.
Example number 3.
Man worked at the enterprise for more than a year. From May 24, he wrote an application for dismissal. For unused vacation, it is compensated for him. The calculation base serves as the period from 01.05.13 to 30.04.14. During this time, 4 days in April, the employee was on vacation. There were no other sums excluded from the calculations. In fact paid wages - 118 thousand rubles. The base period consists of 11 full months (322.3 days) and 25.4 days of April (29.3 / 30/26).
SRH: 118,000 / (322.3 + 25.4) \u003d 339 rubles / day.
State support
To obtain benefits, a former employee must provide a certificate in which the average earnings for the employment center are specified. The calculation of the manual is carried out as a percentage of income for the last 3 months of work. The form of reference must match the forms provided at the Employment Center. Data on the level of remuneration is kept in the enterprise within 75 years. So even if a person worked in a company 5 years ago, he still can get such a document.
The employer is obliged to provide a certificate within three days, in which the average earnings for the employment center is indicated. The calculation is carried out without taking into account days when:
- the man was preserved at the man;
- the employee was on the hospital, on maternity leave, cared for children with disabilities;
- the employee did not work in connection with the downtime, strikes;
- worker was on vacation.
If the entire period consists of excluded days, then the base for the calculation of the SRH is worth moving to the corresponding period of time in the previous period.
Hope for average income during unemployment is not worth it. The Russian government establishes limit payments for each fiscal year. If a person had paid work for more than 26 weeks (6 months) for 12 months, then it is expected two payment periods. In the first six months, the amount of benefits will depend on the average monthly earnings:
- 75% of the maximum installed in the first three months;
- 60% - in the next four months;
- 45% - in the future.
The following 12 months, the worker will be paid a manual in the amount of the minimum set value. The same tariff is provided if the person did not work 26 weeks for the previous calendar year. The amount of established minima and maxima increases into the district coefficient.
Recalculation
An employee who worked on Poliowee was fired on March 10 and received a certificate of income in his hands. Former colleagues later informed him that the salaries on the company were raised from March 1. An employee needs to receive recalculation. According to the law, if the change in the salaries occurred after the calculated date, the earnings increase over the base period. From December to February, an employee received 4 thousand rubles. per month.
First calculus:
- Middle income per day \u003d (3 x 4000) / (21 + 17 + 20) \u003d 12 000/58 \u003d 206.90 rubles.
- The average number of worked days: 58/3 \u003d 19.33.
- Earnings: 206.9 x 19.33 \u003d 3999.38 rubles.
After recalculation, the salary of posts amounted to 5 thousand rubles. Change ratio: 5000/4000 \u003d 1.25. According to new data, the SRP will be: 3999.38 + 25% \u003d 4999,23 rubles.
Nuances
The calculation of the average earnings for unemployment and scholarship, which is paid during the retraining period and increases, the same. Calculation is carried out on the basis of data for 3 months and the numbers of spent days in the reporting period.
The calculation of the average earnings for the manual is carried out according to such a formula:
SRS \u003d SDZ XMD, where:
- SDZ - average earnings per day (actually accrued income / number of waste spent);
- SMD is the average number of working days.
If an incomplete week is installed, this indicator is determined by dividing the salary by the number of days in the reporting period.
The calculation of the average earnings can be carried out on the basis of data on time wage:
SRS \u003d SCS X, where:
- CIDS - average earnings per hour;
- MSM - average monthly hours of worked hours depending on the duration of the week.
The average work time for the period January - March 2015 (the number of working days 17, 20 and 20) will be:
- (136 + 159 x 2) / 3 \u003d 151.3 (40-hour week);
- (122.4 + 143 x 2) / 3 \u003d 136.13 (36-hour week);
- (68 + 79.5 x 2) / 3 \u003d 75.67 (20-hour week).
The amount of working hours on the calendar is divided into 3.
Example
An employee with a 40-hour spent salary of 25,000 rubles. From 01.04. 13 He dismisses. The base for calculation is 3 months. In January, the employee took hospital for 3 days. The remaining months have been fully worked out. In fact, man worked: 112 + 159 x 2 \u003d 430 hours.
The average working hours under standard conditions will be 151.33 hours.
Income: 22 058.82 + 25 000 x 2 \u003d 72 058.82.
SRH per hour: 72 058,82 / 430 \u003d 167.58.
SRH: 167.58 x 151.33 \u003d 25 359.88 rubles.
Calculation of average earnings for hospital
The amount of disability benefits depends on the duration of work and the income level of the employee:
- with an experience of 8 years, the payment of 100% of the SRH is assumed;
- 5-8 years old - 80%;
- up to 5 years - 60%.
If the average earnings of the employee exceeds the established legislative amounts (624,000 rubles. In 2014 and 568,000 rubles. In 2013.), then the specified maxima is taken into account.
The first step in calculating the benefit is the definition of the actually paid employee of money. The period of calculating average earnings will be two years. The amounts for which contributions to the FSS were paid. The resulting value is divided by 730 (that is, 365 k. D. V year x 2). The amount of benefits per day is calculated by multiplying the daytime earnings to the corresponding percentage (depending on the experience). The first three days of the hospital are paid by the employer, follow-up - FSS. If the worker's experience is less than 26 weeks, then the magnitude of the minimum was used to calculate the benefit for each month (5965 rubles for 2015).
Example number 1.
An employee of the organization was ill from February 2 to 9. For the period 2013 and 2014 Poles were not. Salary by years of limit sums did not exceed. At the date of the beginning of the disease, the work experience amounted to more than 8 years. Hospital will be paid 100% of the amount of average income. The salary of the employee for two years is 365 thousand rubles.
1. 365/730 \u003d 500 - Manual per day.
2. 500 x 5 \u003d 2500 rubles. - the amount of compensation for the entire period of disability. Of them:
- 500 x 3 \u003d 1500 - will be paid at the expense of the enterprise;
- 500 x 2 \u003d 1000 - List FSS.
Example number 2.
The employee was ill from January 22 to 25. His salary for the base period amounted to 570 thousand rubles. for 2013 and 630 thousand rubles. For 2014. Work experience - 3 years.
(568 + 624) / 730 \u003d 1632.88 - rubles. / day. - Maternally earnings.
During the disease, two calendar days fall. As a person's experience is less than 5 years, the manual will be paid in the amount of 60% of the average income at the expense of the company's funds:
1632.88 x 0.6 x 2 \u003d 1959,46 rub.
Calculation of average earnings for travel
During the periods of travel, only working days are paid for by the Calam and staff schedule. Only payments for labor are taken into account. The base period for calculations - twelve months preceding the person in which the employee was sent on a business trip. The rules for calculating the amount of average earnings are standard.
Consider example
The employee was hired to work on February 10, 2014. Salary on a staffing schedule - 40 thousand rubles. By order of the Director, on February 25, it is aimed at a business trip for 4 days. The estimated period (249 days), the employee did not work because of the disease (8 days) and paid leave (14 days). Salary in these months amounted to 26,086.96 rubles. and 12,000 rubles. respectively.
In fact, the amount received for 12 months:
40 000 x 10 + 26 086.96 + 12 000 \u003d 438 086.96 rub.
The number of spent days: 249 - 8 - 14 \u003d 227.
SRH: 438 086.96 / 227 \u003d 1929.90 rub.
The amount of travel: 1929.90 x 4 \u003d 7719,59 rub.
Pregnancy and childbirth
The average income in this case is determined by dividing the amount of the received salary for the number of worked days. The base period for calculations is two calendar years.
Example number 1.
The employee went on decret from February 5th. Her salary for the previous two years amounted to 520 thousand rubles. in 2013 and 610 thousand rubles. in 2014. These figures do not exceed the legislative maxima. Therefore, the entire amount of earnings will be taken into account when calculating the benefit. Period for calculations: 365 x 2 \u003d 730 days. Excluded amounts were absent during these years. Middle day earnings \u003d (610 + 520) / 730 \u003d 1547.95 rub. - The basis for calculating the amount of the benefit.
Example number 2.
An employee from 10.06.2015 went to maternity leave. It is employed in the organization from 01.08.2013. Its salary in the two previous years amounted to 90 thousand rubles. in 2013 and 510 thousand rubles. in 2014. By the time of the beginning of vacation, the overall insurance experience exceeded 6 months. The manual will be calculated on the basis of the received salary.
Actual earnings of employee: 90 + 510 \u003d 600 thousand rubles.
For two years, the employee had 35 days that are subject to exception. Then the base period is: 730 - 35 \u003d 695 days.
Middle Day Earnings: 600 000/695 \u003d 863,31 rub. This figure will be taken into account when calculating the benefit.
Example number 3.
The employee of the enterprise in 2015 goes on child care leave. In the calculation period, she sick 45 days. The manual will be calculated on the basis of 685 days.
Middle earnings: 630 (2013) + 620 (2014) \u003d 1,250,000 rubles.
This figure exceeds the legislative restriction - 1,192,000 rubles:
- 630,000\u003e 568 000 (2013);
- 620 000 < 624 000 (2014 г.).
Maternally earnings: (568 + 620) / 685 \u003d 1734,30 rub.
The maximum value of the SRV, which is established by the legislative: 1192/730 \u003d 1 632.87 rubles.
Since the calculated value is greater than the maximum, then the amount of 1632.87 rubles will be used when calculating the sick leave.
Restrictions
If an employee has no income in the base period or its value did not exceed the legally established minimum, then for the calculation of the amount of the benefit, hospital, the amount of minimum wage is used. The average daily salary is calculated as follows:
Mrots x 24 months / 730 days.
The employee of the enterprise was adopted on the first place of work on January 15th. From 25.04 to 29.04, she was sick. Since there was no insurance experience earlier, the amount of benefits will be calculated on the basis of the indicator of 60% of the SRP. For the past 24 calendar months (from 01/01/13 to 31.12.14), the actual level of salaries amounted to 0 rubles. The allowance will be calculated on the basis of the magnitude of the minimum wage: 5965 x 24/730 days. \u003d 196.11 rub.
Seasonal work
The algorithm for calculating the average earnings for employees who are arranged for temporary operation, is slightly different from the total.
SRS \u003d actual salary / Number of spent days at a 6-day week.
Example number 1.
The company concluded an agreement with an employee for temporary work from September 1 to October 2. In October, he was given paid vacation for two days. For a fully spent september, an employee received 20,000 rubles. At 6 days week, the number of working days is 26. SRH: 20 000/26 \u003d 769.23 rubles.
Example number 2.
The company concluded a temporary work agreement with an employee from 01.03 to 03.04. For the fully spent Mart, the employee received 12,000 rubles. And for 3 days of April - 1636 rubles. At a 6-day work week, the number of working days is 28. SRH: (12,000 + 1636) / 28 \u003d 487 rubles.
Example number 3.
The company concluded an agreement with an employee for seasonal work from August 3 to October 1. For the fully spent months, he will receive 25,000 rubles. In October, the employee took a vacation for 5 days followed by dismissal. From 10 to 14 August he sick. This period is excluded at the calculation of the SRP. For the sold 47 days, it was accrued 45,183.98 rubles. SRH: 45 183.98 / 47 days \u003d 961.36 rubles.
Example number 4.
The company concluded an agreement with an employee for seasonal work from February 11 to April 8. For fully spent months, he will receive 12,000 rubles. In February, he sick 8 days. This period is excluded at the calculation of the average earnings. For all time, a salary was calculated in the amount of 20,073 rubles. SRH: 20 073/41 day \u003d 490 rubles.
Absentee
The person was employed in the organization from the 5th day week 01.02.12, and on 26.04 of the same year decided to quit. The base for calculations is 3 months. The first two employees worked completely. In March, he was sick for 6 days, I took for 3 days at my own expense and so much missed without good reason. According to the situation, hospital and vacation at their own expense are excluded, and the absenteeism is not included in the list. It turns out that the employee worked: 17 + 20 + (20 - 6 - 4) \u003d 47 days. Under standard conditions, the average number of spent days is 19.
General salary: 15 000 x 2 + 5250 \u003d 35 250 rubles. SRP: 35 250/47 x 19 \u003d 13 037,23 rub.
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