Instructions

Salary for one day is calculated by dividing the employee's salary by 12 and then by 29.4 (the average number of days in one month). Accordingly, to get started you need an annual salary fee, not forgetting that she could change - after passing a probationary period or being promoted.

It is worth remembering that when calculating wages for one day you need to proceed only from what is considered the employee’s salary. For example, one-time bonuses or additional payments for food are not taken into account. If an employee earns 50,000 per month, but 7,000 of them are considered an additional payment for food, then, accordingly, 43,000 rubles are needed for the calculation.

When calculating daily earnings, it is necessary to exclude the time (and the amounts accrued for it) when:
1. The employee received benefits for temporary disability, pregnancy and childbirth.
2. The employee was given additional days off to care for disabled children.
3. the employee did not work due to the fault of the employer or due to circumstances beyond the control of himself or the employer.
4. the employee was released completely or partially from work (with or without salary retention).

If you need an average for one day work to pay for a month not fully worked, the average amount for one month is considered day work in a given month. To do this, divide the salary amount by the number of working days in a given billing month. The result is the average daily wage for a given month.

Sources:

• daily salary calculation

In order to motivate staff, an organization usually provides financial incentives in the form of bonuses, which can be monthly, quarterly or per annum. The bonus, which is paid once a year, is called the thirteenth bonus and is given to those employees who have worked a full calendar year at the enterprise.

You will need

• internal regulations approved by the manager and information about employees.

Instructions

The management of many companies has been successfully paying annual prize and actively introduces other incentives, which has a positive impact on the company's performance.

The bonus system is developed directly at the enterprise and includes bonus periods, bonus indicators, the amount and basis of the bonus, as well as persons. The amount of the bonus can be calculated based on annual salary or length of service. By paying remuneration, the employer knows that each employee is important to him in the organization’s activities and thereby reduces staff turnover.

After developing an internal regulation in which the bonus system should be included, it must be agreed upon with representatives of the enterprise’s employees’ body, if there is one, and only then submitted for approval to the manager. To prize, you need to know what bonus system is in effect at this enterprise.

For example, an employee of an enterprise has worked for 1 year, his monthly salary is 5 thousand rubles, and his annual income is 60 thousand rubles. That is, you need to multiply the salary amount by 12 months. The annual bonus is calculated as a percentage; it can be 5% or 10%, depending on the rules established by management. If the bonus is 10% of the annual salary, then you need to divide 60 thousand by 100 and multiply by 10. The bonus amount for this employee will be 6 thousand rubles.

The bonus can be calculated based on length of service and salary. For example, an employee has worked for 3 years. According to the internal regulations of the enterprise, material remuneration for an employee who has worked for 3 years is 2 salaries. In this case, the annual bonus will be double the amount of income for 1 month worked.

The basis for paying a bonus is an order from the head of the enterprise; it can be issued for each individual employee, or for several employees at once. The order must indicate: the amount of the bonus, the reason for payment, the basis and personal data, including full name, position, personnel number and structural unit.

note

Sometimes an employer may apply disciplinary sanctions for violating the work regime by reducing or not paying a bonus to the offending employee.

Helpful advice

When choosing the circle of employees who are entitled to a bonus, it is necessary to take into account that applicants must have an impact on the achievement of financial results by the enterprise.

Payment for work on weekends, as well as for all-Russian non-working holidays, is made in accordance with Article No. 153 of the Labor Code of the Russian Federation. To make calculations, you need to calculate the average wage for one day or one hour of work in the billing period.

You will need

• - calculator;
• - time sheet;
• - Program "1C:Enterprise".

Instructions

You can hire employees to work on weekends or non-working holidays only with the written consent of employees; or without consent, due to emergency situations at work or in the country. Emergency situations include accidents, production needs, emergencies, martial law in the country, and elimination of natural disasters.

To calculate pay for work on a weekend or national holiday for employees receiving a salary, divide the salary by the number of working hours in the billing period. You will receive the cost of one hour of work in the accounting month. Multiply the resulting figure by the number of hours worked on weekends or holidays and multiply by 2.

If the employee receives a salary at the tariff rate, multiply this figure by the number of hours worked on weekends and holidays and multiply by 2.

To pay for weekends or national holidays for employees working on production basis, calculate the average daily wage for three months. To do this, add up all the amounts earned in the billing period, divide by the number of working hours in a given period or by the number of working days. This will give you the average daily or average hourly cost of one hour of work. Multiply this figure by the number of working hours or days worked on weekends or holidays and by 2.

All amounts earned are considered the employee’s income and therefore are subject to taxation, that is, an income tax of 13% must be calculated from them.

If an employee expresses a desire to receive additional days of rest instead of double pay for work on weekends and holidays, then pay for all work at a single rate.

Tip 6: How to calculate temporary disability benefits in 2019

Temporary disability benefits are most often referred to as “sick leave” and provide payment for the days during which the employee was undergoing treatment. This period must be paid, despite the employee’s absence from the workplace.

Compare the amount of the daily allowance with its maximum possible value. If the daily benefit calculated by you does not exceed the maximum amount, the sick leave benefit must be paid in accordance with the daily average.

Calculate the full amount of the benefit paid by multiplying the amount of the daily benefit by the number of calendar days during which the employee will undergo inpatient or home treatment. To determine the duration of the maximum period for which the employer pays, refer to the sixth and tenth articles of the Federal Law number 255. Please note that the calculation of temporary disability benefits must be made only if the employee has sick leave. Be sure to request it when the payment period arrives and make sure it is filled out correctly.

What payments are due to an employee who goes on vacation?

According to the Labor Law, all employees have the right to annual paid leave of 28 calendar days. When calculating vacation pay, a special scheme is used, which is useful not only for the accountant, but also for the interested party - the employee. The calculation is based on the average daily earnings for the billing period for which vacation pay is calculated - 12 months, if the employee worked at the enterprise during this period. The resulting amount is divided by the average monthly number of calendar days per year - this indicator is taken as a number equal to 29.4.

However, in the case where the employee did not have time to work at the enterprise for the whole year, vacation pay is calculated according to a different scheme. In this case, the number of months worked should be multiplied by 29.4 and added working days in months not fully worked. Accrued wages should be divided by this number. The resulting amount is the average daily earnings. Then the resulting amount should be multiplied by the number of vacation days. The result should be the amount of vacation payments, from which the accountant is required to withhold income tax of 13%. The remaining amount must be given to the employee on the first day of vacation.

How to calculate bonuses when calculating vacation pay

Bonuses are also paid from the Payroll Fund and must be included in the calculation of vacation accruals. However, it is carried out according to a different scheme than the calculation of average daily earnings and is also calculated separately. The fact is that there are several types of bonuses: monthly, quarterly and annual. They participate in the calculation of vacation pay only if the bonus period coincides with the calculation period.

If these periods partially coincide, the accountant must take into account bonuses in proportion to the time worked by the employee in the billing period. In this case, not the entire bonus is taken into account, but only that part of it that will correspond to the number of hours worked in the billing period. Incentives paid in a fixed amount are also taken into account in accordance with. The annual bonus is taken into account only if the period of its payment coincides with the billing period; otherwise, it is transferred to the next billing period.

In the calculation of vacation payments, only those bonuses are taken that are provided for by the regulations on the remuneration of employees of the organization and are taken into account in the expenses of the enterprise in the payroll. One-time bonuses paid from third-party sources are not taken into account when calculating vacation pay. Such payments may include an incentive bonus paid for exceeding the plan, various developments, etc. The calculated amount is added to the principal amount of vacation pay and NLFL is withheld from the entire accrual amount.

There are many online services that allow an employee to calculate the expected amount of vacation payments and understand how much he can expect when going on vacation.

With subsequent amendments in 2009 and 2014, it is also applicable for calculation in 2017.

Here you can find answers to all the questions that arise.

This document regulates the mechanism for determining monetary amounts, deciphers all payments taken into account when calculating average income, and clearly indicates the time period for these manipulations.

All precedents when an employee is paid an average salary are discussed in the above document:

1. The time the employee participates in activities to develop new projects, agreements and the like.
2. His transfer to another job without agreement and on the initiative of management for a period of no more than a month.
3. Reimbursement of unused vacation.
4. Downtime is not the fault of the worker.
5. Business trip.
6. Periods of certification for distance learning and its positive results.
7. Study days during preparation for diploma or for passing state exams during distance learning.
8. Dismissal due to downsizing or liquidation of the company.
9. Dismissal due to inadequacy of the position held.
10. Dismissal of a manager when the owner of an enterprise changes.
11. Transferring an employee to a low-paying job if his health deteriorates or he is pregnant (“light work”).
12. During the medical examination.
13. Donation (voluntary or forced).
14. Time to complete advanced training courses.
15. Transfer of an employee to another job.
16. Transfer of women with children under one and a half years old to another job.
17. Baby feeding breaks.
18. Payment for days off required by law when caring for a disabled child.
19. In case of early payment from seasonal work.
20. Upon dismissal in violation of the law.
21. When participating in government duties (jurors and the like).

Severance pay is considered a guaranteed payment, calculated based on the employee's average income. It is issued even when the dismissed person soon started working in a new place.

Billing period

The billing period (CP) is considered to be the previous twelve months.

However, a company can develop a local regulation that stipulates other terms that are valid only in that company.

But in any case, such changes should not cause a deterioration in the pay of the company’s employees.

Periods of time when the worker received an average salary (except for subsidized breaks for breastfeeding) are excluded from the RP.

Also, the period an employee is on sick leave is not taken into account, incl. before childbirth and at the birth of the baby. The time of various downtimes, paid on average, is also not included in the RP.

Payments taken into account when calculating average earnings

Register of payments included in the calculation of average income:

• Earnings based on tariffs and salaries.
• Amounts paid piece by piece, according to the relevant rates.
• Deductions from sales proceeds, commission remuneration.
• Salary not paid in cash.
• Payments for the time spent performing government duties.
• Royalties or royalties.
• Teachers' salaries for additional teaching load.
• The difference in salaries when a worker is transferred to another job where the pay is lower than before.
• Bonuses for class, length of service, for an academic degree, knowledge of a foreign language, substitution, combination and others.
• Subsidies in the form of regional coefficients, compensation for work in difficult and hazardous conditions, at night, on weekends and holidays, and for overtime work.
• “Thirteenth salary”, other one-time payments. They are included in the calculation in the amount of a twelfth share for each month of the RP, or one payment per month, or in the amount of a monthly share for the corresponding period.

“In-kind” amounts of payment should be no more than a fifth of total earnings. They are used only if there is a written application from the employee.

Calculation example

For three months, the employee was paid 90 thousand rubles; he worked in the RP for 66 days. The average daily income is: 90,000:66 = 1,363 rubles. This amount should be taken as the basis when calculating, for example, severance pay. To calculate it, you should multiply it by the number of days required by law.

How to calculate average earnings for an employment center

The algorithm for calculating average income for an employment center consists of the following values: SZ = SDZ * SDM, Where:

• SZ - average income,
• SDZ - average daily earnings,
• and SDM is the number of working days in the RP.

The greatest difficulty here is calculating the average daily earnings. This value is determined by dividing the income paid for a given RP by the number of days worked during the same time.

If not all the time has been worked in the RP, then the rules for establishing the average daily earnings are slightly different. Under these conditions, the total income is divided into calendar days, and the usual number of working days in a week (5 or 6) is necessarily taken into account. The total income includes all payments that are legally included for this case (they are listed in detail above).

In addition, it is necessary to know the durations of the following periods included in the general RP (if any):

• Receiving average earnings.
• Receiving sick pay.
• Leave without pay.
• Other time periods when the employee was not at the place of his main work (if any).

Some calculation nuances:

1. Vacation pay. According to Regulation No.922 dated December 24, 2007. These payments are excluded when establishing income.
2. Payment for sick leave is also excluded from the calculation.
3. When working in shifts, calculation is based on time worked.

To draw up a document submitted to the employment center, the following requirements are provided:

• Average earnings are calculated for the three months of work preceding dismissal. If an employee, for example, was hired on 05/12/17, then the RP includes the time from 02/01/17 to 05/01/17.
• The calculation involves averaging the number of working days or hours per RP.
• If this results in a fractional value, then it is rounded up to the second digit after the decimal point.
• Corrections and unverified information in the document are not permitted.

According to the scheme: the total salary for the RP is divided by the number of days worked during this time, multiplied by the number of working days in the RP according to the company’s individual schedule and divided by three. As a result of this calculation, the average income is obtained.

With a five- or six-day week (8 hours daily), the average monthly income is: Average earnings * Number of working days in a month. The last multiplier is calculated as the arithmetic average for three months. How to act when an employee has worked for less than a full month was discussed earlier.

Regardless of the mode in which the employee performs his official duties, the determination of the size of his average earnings will always be carried out taking into account the volumes actually paid as wages, as well as shifts worked over the past 12 months. This calculation never includes all kinds of social benefits, pensions or other types of benefits.

For calculations, only salaries and bonuses are used, determined by the individual staffing schedule of each individual organization. As a result, the amount of earnings must be divided by 12, according to the number of months in the year, to determine the average monthly salary for the reporting period worked. In some cases, it is necessary to determine real income for one year.

To accurately determine the average earnings of an individual employee, you will need to compare the staffing table and collect all information on payments. For example, bonuses in some organizations are always awarded exclusively after summing up the results of the work done for the year. Payments of such bonuses are often made only for the next year, however, in determining the average salary for the year, these data must be taken into account.

Often new accounting employees are interested in whether it is necessary to include in the calculation of average annual earnings. When determining the amount of due payments, the last 12 calendar months are taken into account. Only shifts worked are always taken into account. If an employee was on statutory leave for a month, this period will never be taken into account.

The principle of determining the amount of vacation pay involves taking into account two main indicators: the duration of vacation in days, as well as the average daily earnings for the past reporting period. The number of days an employee spent on vacation must be multiplied by his average daily income. As a result, you can get the amount that the employee will receive at least 3 days before the start of the vacation period. in situations where the due payment day falls on a holiday or day off, the employee can count on receiving the money earlier.

Accounting employees are required to strictly adhere to the generally accepted “three days” rule, even in situations where money must be given to employees before the due date. It is for this reason that it is customary in every organization to pre-compile an accurate one, which can only be regulated if clearly defined rules are observed.

To determine the amount of compensation due to an employee for an unused vacation period, you need to calculate the average earnings per day.

To do the calculation, you need to divide your total annual income by 12 working months and then by 29.3. It happens that during the period of dismissal the employee was on the staff of the organization for less than 12 months. In such a situation, when determining the billing period, all working days must be taken into account, starting from the moment the employment contract was concluded until the final day in the month in which the performance of official duties was terminated.

What payments should you consider?

Social benefits are also calculated

One of the significant rules for determining average earnings is the need to identify volumes, as well as reimbursement of expenses necessary to perform official duties. Such payments are not subsequently taken into account when calculating average earnings. All accountants should only account for cash related to employee compensation.

A complete list of payments that are taken into account when calculating the average annual earnings of full-time employees is presented in paragraph 2 of Regulation No. 922. This list includes all types of wages, as well as financial remuneration and all kinds of fees received by certain categories of full-time employees.

Examples of taking into account various bonuses, bonuses and all kinds of allowances require individual explanation:

• Bonus received after calculating the results of work for the last month;
• Bonuses due to employees for a period of more than a month;
• Bonuses awarded to full-time employees based on the results of work performed over one year.

The legislation provides for all types of payments taken into account when determining the average earnings of employees for the year.

If the salary has changed throughout the year

If the monthly salary changes during the billing period, the legislation provides for the following actions to optimize the calculation of average annual earnings:

• When the standard monthly rate increases during one pay period, the amount of payments due to the employee before the change is necessarily increased by multiplying by a certain factor. This coefficient is determined by dividing the updated tariff rate by the previous one;
• When it increases after the end of the billing period, but before the day of receipt of payments, the average income is determined taking into account the new rate;
• If the salary is increased during the period in which payments are made taking into account average earnings, the amount of money intended for distribution to the employee increases, starting from the day of the increase.

When determining all types of compensation, the following days are excluded:

1. The part of the reporting period spent;
2. Absence from work due to illness;
3. Working days during which time off was taken;
4. Downtime;
5. Staying on unpaid leave;
6. Time spent on strikes.

An employee’s average annual earnings can be easily calculated independently or using a regular calculator. Often, accounting employees use special online calculators for calculations, where they can enter all the data for quick computer processing.

In a situation where an employee is entitled to piecework wages, the tariff rate indicated in the staffing table and indicated must be multiplied by the number of products manufactured. To obtain information on the quantity of products produced by an individual employee, you can use previously issued certificates of work performed or some other type of documentation that records the relevant data.

Determining the amount of an employee’s average earnings for the year is necessary for the possibility of calculating disability benefits, as well as for compensating for travel expenses. The average income of full-time employees is always determined based on hours actually worked and is largely determined by salary, allowances, and bonuses defined in the staffing table.

Temporary disability benefits		Benefits for pregnancy and childbirth, for child care up to 1.5 years	Vacation pay and compensation for unused vacation	Other payments: for the duration of a business trip, for days of donating blood, days off to care for a disabled child, etc.
Regulations
How is it counted?	Earnings for 2 years are divided by 730		Earnings for 2 years are divided by the number of calendar days minus the days of excluded periods	Earnings for 12 months are divided by the average monthly number of calendar days in this period (for 1 full month - 29.3)	Earnings for 12 months are divided by the number of days actually worked in this period
Saved for	All calendar days of the period of incapacity for work		All calendar days of maternity leave, parental leave up to 1.5 years (40%)	Calendar days of vacation, excluding official holidays listed in	Working days according to the employee's schedule
Payments involved in the calculation	All payments for which insurance contributions to the Social Insurance Fund are calculated			Payments within the framework of the employment relationship, except for payments for excluded periods (see below)
Payments not included in the calculation	Payments for which contributions to the Social Insurance Fund were not accrued			All payments for excluded periods (see below)
Excluded periods		Periods of incapacity for work, maternity and child care leave		All periods during which the employee did not work, with the same average earnings or without payment, in accordance with the legislation of the Russian Federation (periods of incapacity for work, vacations, business trips, etc.)

In what cases is the average earnings for benefits divided by 730, and in what cases by the actual number of calendar days in two years?

When calculating temporary disability benefits, earnings for two years are always divided by 730 days, regardless of whether a leap year is included in the calculation.

When calculating benefits for employment and childcare up to 1.5 years, earnings for two years are divided by the number of calendar days, minus excluded periods. That is, if a leap year falls within the calculation period, and there were no excluded periods, then the figure may be 731 or even 732 (if two leap years are taken for the calculation).

But in two cases the number 730 is still used for these benefits:

• when calculating minimum wage benefits;
• when calculating the maximum average daily earnings limit.

If there was a salary increase before or during the vacation...

If before the employee’s vacation or during the vacation, the enterprise had an increase in salaries (tariff rates) as a whole for the organization (division), it is necessary to index the average earnings to calculate vacation pay.

The procedure for increasing average earnings provides for three indexation options:

• The salary increased during the pay period. All payments taken into account when calculating vacation pay from the beginning of the billing period until the month of salary change are multiplied by the increase factor (Kpv).
  Kpv = He/Os, where He is the new salary, Os is the old salary.
• The salary increased after the pay period before the start of the vacation. The entire calculated average earnings are multiplied by the increase factor.
• Salary increased during vacation. Only part of the vacation pay increases, starting from the effective date of the new salaries.

If an employee gets sick while on vacation...

If an employee has provided a certificate of incapacity for work (sick leave) for illness or injury, which was issued during vacation, it is necessary to calculate and pay temporary disability benefits. In this case, the vacation is extended by the number of days of sick leave or these days are transferred to another time.

When extending your vacation, it is not necessary to recalculate your average earnings; you can simply transfer the vacation days to the timesheet, the amount remains the same.

When transferring vacation, it is necessary to reverse the amount paid for vacation days falling during the sick leave period. If vacation is granted at another time, you will need to recalculate your average daily earnings based on a different calculation period.

note. A certificate of incapacity for caring for a sick family member during vacation is not paid and does not give the right to extend or postpone the vacation.

Quite legal tricks

In some cases, an employee may be able to “save” vacation days or earn slightly more vacation pay by taking days off at the beginning and end of the vacation period.

For example, an employee goes on vacation for three weeks from July 4 to July 24. In fact, he rests from July 2 to July 24 (July 2, 3, 23 and 24 are days off).

An employee can write an application from 2 to 24 (including weekends), or from 4 to 22. The rest time will be the same, but in the first case, vacation pay will be accrued for 23 days and there will be another 5 days of vacation (28 - 23) that can be used Later. In the second case, vacation pay will be accrued for 19 days, but there will still be 9 days of vacation left.

Both options do not contradict the law. Please note that at least one part of the vacation per year must be at least 14 days (in accordance with Article 125 of the Labor Code of the Russian Federation).

Example from life

Let's calculate the vacation for P. P. Sharikov. According to the schedule, the first vacation for 28 days (for the period from 05/11/2013 to 05/10/2014) is provided from 06/9/2014 to 07/7/2014. The number of vacation days does not coincide with calendar days; June 12 is an official holiday.

The billing period is from 06/01/2013 to 05/31/2014. It is known that during this period P.P. Sharikov was on sick leave from 01/14/2014 to 01/23/2014 (10 days) and on a business trip from 03/21/2014 to 03/25/2014 (5 days). These periods are not included in the calculation.

Accrued salary amounts in each month (except January, March and May) - 28,750 rubles, in January 2014 - 17,250 rubles, in March 2014 - 22,216 rubles. In May, Sharikov’s salary increased to 30,000 rubles.

The salary increased during the billing period, so all payments from the beginning of the billing period to the month of the salary change must be multiplied by the increase factor.

• Let's calculate the increase factor:

30 000/28 750 = 1,04
Thus, taking into account the accrual coefficient in each month (except for January, March and May): 29,900 rubles, in January 2014 - 17,940 rubles, in March 2014 - 23,104.64 rubles.

• Amount of payments taken into account for the billing period:

29,900 × 9 + 17,940 + 23,104.64 + 30,000 = 340,144.64 rubles.

• The number of calendar days for calculation in each month (except January and March) is 29.3. In January - (31 - 10) × 29.3 / 31 = 19.8, in March - (31 - 5) × 29.3 / 31 = 24.6

Total number of days for the billing period:
29.3 × 10 + 19.8 + 24.6 = 337.4

• Average daily earnings:

340,144.64/337.4 = 1,008.13 rubles.

• Amount of accrued vacation pay

1,008.13 × 28 = 28,227.64

Don't forget to withhold personal income tax.

Note. In addition to the amount of accrued vacation pay, it is necessary to pay wages for days worked from the beginning of the month.