Calculation of the average monthly wage: formula and calculation rules. How to calculate the average monthly earnings of employees

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

What is this calculation for?

Before starting mathematical operations, it is worth indicating exactly when we need such calculations. The need to provide data on average earnings is provided for by law and involves the indication of such information in the following cases:

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

At the same time, the above concept should not be confused with the average salary which is set by the state. The main difference is that the option that we are considering is individual, because it is calculated for each employee separately. If we talk about the national average salary, then it is annually set by the authorities and is the arithmetic average of all incomes in the country. This indicator is mainly used by local and government bodies and not by individuals.

What is taken into account when calculating

It is necessary to determine which payments need to be taken into account. The current legislation provides whole line income, which are summed up when calculating such earnings. These include:

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

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

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

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

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Calculation procedure

Enough important step is the definition of the period for which it is necessary to calculate. Most of the time, you have to do the following calculations. per year, quarter (three months), month and day. By general rule provided by law, the billing period of a year consists of 12 months, on the basis of which the amount of earnings is calculated; quarter - three specific months; month - from 1 to 30, 31 or 28, 29, depending on how many calendar days there are in such a month.

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

Learn more about counting in the following video:

Calculation for the year

Annual payroll is the most popular. This is due to the fact that every employer uses a system of this kind when calculating the amount of vacation pay. Regardless of whether the employee took a vacation or not, the legislation provides for the payment of vacation funds. Therefore, it is necessary to know certain rules for calculating such amounts.

The size of the average annual salary depends on the income for such a year, on the number of months (in this case there are 12) and on the number of days in each month. First of all, it is worth remembering that in each year the average number of days per month is set. In 2018, this figure is 29.3. To calculate the required data, we use the formula:

SZP \u003d ZG / 12 / 29.3, where

• SZP - the sum of the average wage.
• ZG - Salary for the whole year. ZG is calculated based on all the incomes mentioned above (salary, bonuses, allowances, etc.).
• 12 - the number of months in the required period.
• 29.3 - the average number of days in a month.

Example one

Employee Melov A. B. is granted a vacation of 9 days and vacation funds are calculated. For this, there are such data: for the first 6 months of the past year, the salary of Melov A. B. was 32,000 rubles, in the next half of the year it was raised to 35,000 rubles. In addition, the employee received bonuses: for December - 2,000 rubles, for April - 3,000 rubles and for September - 5,000 rubles.

To begin with, let's calculate the ZG. In this case, we need to add three bonuses to the salary for 12 months:

• (32,000 rubles * 6 months) + (35,000 rubles * 6 months) + 2,000 rubles + 3,000 rubles + 5,000 rubles = 412,000 rubles.

• SZP = 412,000 rubles / 12 months / 29.3 days = 1,172 rubles per day.

Multiply the above result by the number of vacation days:

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

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

Example two

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

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

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

The last indicator is calculated by the formula:

k \u003d 29.3 / A * B, where:

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

Employee Avalov K.D. worked at the enterprise from May 01, 2017 to February 10, 2018 and went on vacation. The amount of his salary during this period was 50,000 rubles, in addition, twice he received allowances in the amount of 7,500 rubles each. Let's calculate how much his vacation funds should be.

• K = February 2018 - May 2017 = 9 months.

• k = 29.3 days per month / 28 days * 10 days = 10.5 days.

Let's start calculating income for a certain period:

• ZPP \u003d (50,000 rubles * 9 months) + (7,500 rubles * 2) \u003d 465,000 rubles.

Having all the necessary data, we substitute them into the formula:

• SEZ = 465,000 rubles / (29.3 days per month * 9 months + 10.5 days) = 1,696 rubles per day.

Accordingly, K. D. Avalov should receive 1,696 rubles for each day of vacation.

Calculation for three months

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

SZ \u003d RZ / KRD, where

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

Counting example

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

• SZ \u003d (65,000 rubles + 55,000 rubles + 58,000 rubles) / 60 days \u003d 2,966 rubles per day.

• 60 days / 3 months = 20 business days per month.

• 2,966 rubles * 20 days a month = 59,320 rubles. This is the average salary of Klyuev A.S.

Exactly the same principles are used to calculate monthly salary or daily income. To calculate them, it is simply necessary not to carry out the last steps shown in the formulas. It will be enough to stop after the day's earnings are found. If you need to calculate monthly income in this way, simply multiply it by the number of working days.

Business trip settlement

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

Counting example

Aksenov V.A. had in the last two months a salary of 25,000 and a bonus of 3,000 rubles. The number of working days for that period is 40. Let's calculate the amount of travel allowance for 10 days.

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

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

• 1,325 rubles per day * 10 days = 13,250 rubles.

Calculation for sick leave

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

Counting example

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

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

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

Let's multiply the quantity sick days per daily income:

• 7 days * 1,378 rubles per day = 9,646 rubles - the amount of the hospital allowance.

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

Many benefits due to an employee are calculated based on average earnings. These are travel allowances, vacation pay, severance pay, and others. In this case, the average earnings are defined as the product of the average daily earnings by the number of days in the payment period (clause 9 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). Therefore, first of all, you need to understand how to calculate the average daily earnings of an employee.

How to calculate average daily earnings

The calculation of the average daily earnings begins with the definition of the billing period. As a general rule, it is 12 calendar months preceding the period for which the average earnings () must be paid.

The two main indicators that need to be determined for the billing period are:

• received by the employee. It's about about the remuneration provided by the employer's remuneration system: wages, allowances, additional payments, bonuses, etc. (clause 2 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922);
• the amount of time actually worked by the employee in the billing period (clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

At the same time, the periods for which the employee retained average earnings, for which the employee received temporary disability benefits, and some others should be excluded from the calculation (clause 5 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). In other words, when calculating the average daily earnings in 2017, these periods should not be taken into account in any way: neither when calculating the amount of time worked by an employee, nor when determining the amount of payments received by him.

Average daily earnings: formula

The average daily earnings are determined by the following formula (except for the cases of calculating vacation pay, as well as monetary compensation for unused vacation days):

Reduction is a forced reduction in the number of jobs during the reorganization or complete elimination enterprises. The calculation of payments due to dismissed employees has its own characteristics. Let's consider how the average salary is calculated during the reduction for the calculation of payments upon dismissal in general and in a specific example.

Basic conditions for cash settlements

Employees dismissed due to staff reduction must receive all monetary payments due to them (Article 140 Labor Code(TK) RF):

• severance pay (Article 178 of the Labor Code of the Russian Federation);
• allowance for the period of employment for a 2-month period (including severance pay), sometimes, at the request of the employment service - and for the third month of job search;
• lost wages;
• compensation for unused vacation period;
• other payments stipulated by the collective and individual labor contract.

It is worth noting that all of the above accruals, except for the allowance paid for the second and third months of the job search, must be issued to the resigning employee on his last day of work in this organization.

In the calculation of the payments listed, one of the key positions is occupied by such a parameter as the average daily earnings. This is the average salary for 1 working day, calculated for a certain period of time, i.e. for a specific billing period. The accounting department of the organization calculates the average earnings per day in a special document in the form T-61.

Additional Information

According to Article 180 of the Labor Code of the Russian Federation, the manager must inform the employees about the reduction in staff or the complete liquidation of the organization two to three months before the start of the procedure. It is necessary to familiarize employees with the new staffing table and not later than two calendar months before the reduction to inform each employee of the dismissal. It is also possible to find a compromise solution through negotiations. For example, an employee may quit earlier, without working out the last two months, which is announced by Article 180 of the Labor Code.

The settlement period for making accruals in the event of dismissal of an employee for reduction is 1 calendar year up to the month in which the reduction occurs. There is one exception: if the dismissal is carried out on the last day of the month, then given month is final in the billing period. (Rostrud Letter No. 2184-6-1 dated October 22, 2010).

For example, if an employee is fired on May 31, 2017, then the billing period in this case will be the period from June 1, 2016 to May 31, 2017.

If, from the moment a citizen enters this workplace and less than 12 months pass before his dismissal due to staff reduction, then it is this actual time worked that is taken as the billing period.

Calculation of average daily earnings

Average earnings- this is not only the salary itself, but also various allowances, surcharges, bonuses and other amounts of money paid to the employee (Regulation approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007, paragraph 2).

When calculating, the total amount does not include cash payments from the social plan and others that do not depend on earnings (clause 3 of Decree of the Government of the Russian Federation No. 922 of December 24, 2007):

• sick leave payments;
• holiday accruals;
• travel expenses, etc.

The formula for calculating the average daily earnings is quite simple and consists of one mathematical operation.
X = Y / Z where:

- X - average earnings of an employee for 1 day,
- Y - the amount of payments to the employee in the billing period,
- Z - the number of days worked during the billing period.

Let us explain the calculation formula using an example: gr. Ivanova was fired on May 31, 2017, for the billing period from June 1, 2016 to May 31, 2017, she received 360 thousand rubles, including 10 thousand rubles of payment sick leave for 10 days of disability. It is necessary to calculate the size of her average daily earnings.

The average daily wage is the amount expressed in monetary terms and commensurate with the daily earnings of the employee. It is considered the average salary of an employee for a work shift - the usual 8 hours or, more rarely, 7 (with a full working 5 or 6-day week).

Let's do the calculations:

• the amount of payments, with the exception of sick leave payment = 360,000 - 10,000 = 350,000 (rubles);
• number of working days in the billing period: 247 days of working days in the specified period minus 10 days of incapacity for work, in total 237 days worked gr. Ivanov a year before his dismissal;
• final calculation of the average daily earnings gr. Ivanova: 350,000 rubles / 237 days = 1476.79 rubles.

Calculation of cash payments upon dismissal by reduction

The list of due payments to an employee who is dismissed due to staff reduction is given at the beginning of this article. Let's analyze how to calculate the average monthly earnings and other payments to a leaving employee.

Some facts

The average salary is assigned to an employee for no more than 2 months after his dismissal. From this amount you need to deduct the severance pay, which is paid separately. This time is given to the dismissed person so that he can find new job. As an exception, the average salary may be issued to the employee for one more month (third). This happens when an employee does not have time to enter the labor exchange within 14 days after the dismissal and they could not find a job (according to article 178 of the Labor Code).

Severance pay calculation

Severance pay is the financial support of the former employer for the period when the dismissed employee is looking for a new job. The formula for calculating severance pay in case of staff reduction was approved by Government Decree No. 922 of December 24, 2007 (paragraph 9). Determining the amount of severance pay directly depends on the estimated value of the average daily earnings.

Here is the calculation formula:

A \u003d X x B, where:

- A - the amount of severance pay;
- X - the estimated value of the average daily earnings, the formula is given in the previous subsection of the article;
- B - the number of days in the month following the date of dismissal. This value depends on the schedule of the enterprise in a particular month.

Let us analyze the calculation of the severance pay using the example of the previous section on gr. Ivanova: 1476.79 rubles of average earnings per day x 20 working days in June 2017 = 29535.80 rubles.

Find out the average monthly income

This is the average salary for 1 calendar month. The calculation period for calculating the average monthly earnings upon dismissal by reduction is 1 year before the month of dismissal.

Consider the calculation formula:

C = (D1 + D2 + ... + D12) / 12, where:

- C - average monthly income,
- D1 ... D12 - monthly salary,
12 is the number of months in a calendar year.

The organization and the employee have the right to terminate labor contract any day, subject to the requirements labor law. Let's find out what to do.

It is worth noting that the calculated value may be lower than the officially approved minimum wage (SMIC) on a specific date of dismissal. This situation provides for equating the average salary of a particular employee to the level of the minimum wage.

Example: calculate the average monthly earnings gr. Ivanova, whose initial data are given in the first section of this article. 350,000 rubles / 12 months = 29,166.67 rubles, this is the average salary of gr. Ivanova per month.

Learn more about calculating average daily earnings

Compensation for unused vacation

When an employee is dismissed for redundancy, the employer is obliged to pay him compensation for the unused vacation period. If at the time of dismissal labor year has not yet ended, then only a part of the vacation accruals is subject to payment.

For example, if an employee worked only 6 months out of the working year, then the employer is obliged to pay only half of the vacation accruals. Recall that a working year is a period equal to 12 months from the moment a citizen is employed at a given workplace.

The formula for calculating compensation for an unused vacation period:

E = X x F, where:

- E - compensation for unused vacation days;
- X - average daily earnings, the calculation formula is given in the first section of this article;
- F - the number of unused vacation days.

Consider the calculation of compensation on the example of dismissal to reduce gr. Ivanova, the initial data of the example are given at the beginning of the article:

1476.79 rubles of average daily earnings x 14 days unused vacation= 20675.06 rubles.

These are the payments due to Mr. Ivanova, in the event of her dismissal due to staff reduction.

We are ready to answer your questions - ask them in the comments

The calculation of the average earnings of an accountant has to be done quite often. Based on it, vacation pay, severance pay paid to employees upon dismissal for a number of reasons are calculated, the minimum amounts of payments are determined when transferring to another job, etc. (Article 139 of the Labor Code of the Russian Federation). Therefore, it will not hurt to figure out how to calculate the average earnings.

How to calculate the average salary

How to calculate the average salary for the billing period

It is clear that when calculating the average earnings, it is not necessary to take into account all the "salary" payments accrued in favor of the employee from the moment of his employment. The calculation includes amounts accrued for the billing period. In the general case, it is equal to 12 calendar months preceding the period for which the employee retains average earnings (clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

At the same time, a number of periods from the calculated .

How the average salary is calculated: formula

The procedure for calculating average earnings is as follows: first, the amount of the employee is determined, and then it is multiplied by the number of days (hours) in the paid period. Calculation in hours is made if the employee has a total accounting of working time.

The formula for calculating the average salary looks like this:

How to calculate average earnings, taking into account "additional payments"

The procedure for calculating the average wage provides for an increase in tariff rates / salaries for employees of the organization during a certain period, as well as accounting in the calculation.

But there are also more exotic situations. Suppose an employee began to pay an additional payment for harmfulness a few months ago (based on the results of a special assessment). Now how to calculate the average earnings of this employee: in general order Or is it necessary to index the amount of the surcharge for harmfulness for the entire billing period? In such a situation, indexing is not necessary. Since the surcharge is not the same as general increase salaries to all employees of the organization or at least the division.

Another difficult situation: how to calculate the average earnings of northern workers who were previously compensated for travel expenses to and from the place of vacation? The answer is - without taking into account such compensation. After all, it is not part of the employee's salary.

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

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

This document regulates the mechanism for determining monetary amounts, deciphers all payments taken into account when calculating the 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 of participation of the employee in activities for the development of new projects, agreements and the like.
2. His transfer to another job without an agreement and at the initiative of the management for a period of not more than a month.
3. Compensation for unused vacation.
4. Downtime is not the fault of the worker.
5. Business trip.
6. Attestation periods for distance learning and its positive results.
7. School days during preparation for graduation or for delivery state exams in distance learning.
8. Dismissal due to reduction or liquidation of the company.
9. Dismissal due to inadequacy of the position held.
10. Dismissal of the head in case of change of the owner of the enterprise.
11. Transfer of an employee to work with low wages in case of deterioration of his health or pregnancy (“light work”).
12. During the medical examination.
13. Donation (voluntary or involuntary).
14. Time of completion of advanced training courses.
15. Transfer of an employee to another job.
16. Transfer of women with children who are under one and a half years old to other work.
17. Breastfeeding breaks.
18. Payment for holidays provided by law when caring for a disabled child.
19. With early settlement from seasonal work.
20. When dismissed in violation of the law.
21. With participation in state duties (juries and the like).

Severance pay is considered a guaranteed payment 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 (RP) is the previous twelve months.

However, a local regulation can be developed at the firm, where other terms are stipulated that are valid only in it.

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

The periods of time when the employee received an average salary are excluded from the RP (except for subsidies for breaks for feeding the baby).

It also does not take into account the period the employee was on sick leave, incl. before childbirth and at the birth of a baby. The time of various downtimes, paid according to the 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 on tariffs and salaries.
• Amounts paid by the piece, according to the relevant rates.
• Deductions from sales proceeds, remuneration from commission.
• Salary not paid in cash.
• Payments for the performance of state duties.
• Royalties or royalties.
• Salary of teachers for additional teaching load.
• The difference in salaries when transferring a worker to another job, where the pay is lower than the previous one.
• Bonuses for excellence, seniority, for degree, knowledge foreign language, substitution, combination and others.
• Subsidies in the form of district coefficients, compensation for work in hard and harmful conditions, at night, on weekends and holidays, with overtime work.
• "The thirteenth salary", other lump sum 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.

"Natural" amounts of payment should be no more than a fifth of the 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: 90000:66=1363 rubles. This amount should be taken as the basis for calculating, for example, severance pay. To calculate it, you should multiply it by the number of days assigned to him by law.

How to calculate average earnings for a job center

The algorithm for calculating the average income for an employment center consists of the following values: SZ \u003d SDZ * SDM, where:

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

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

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

In addition, you need to know the duration of the following periods included in the total RP (if any):

• Getting an average income.
• Receiving sick pay.
• Leave without pay.
• Other time intervals when the employee was not at the main place of work (if any).

Some nuances of calculations:

1. Vacation. According to Regulation No922 dated 24.12.07. these payments are excluded in the determination of income.
2. Sick pay is also excluded from the calculation.
3. When working in shifts, the calculation is based on the accounting of hours worked.

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

• Average earnings are calculated for the three months of work preceding the dismissal. If the employee, for example, is calculated on 05/12/17, then the time period from 02/01/17 to 05/01/17 is included in the RP.
• The calculation provides for averaging the number of working days or hours per RP.
• If at the same time a fractional value is obtained, then it is rounded up to the second digit after the decimal point upwards.
• Corrections and unverified information in the document are not allowed.

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 individual schedule of the company and divided by three. As a result of this calculation, the average income is obtained.

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