Calculation of average earnings in various situations
The calculation of average earnings for a business trip is regulated by the laws of the Labor Code and is made individually for each employee, taking into account the amount of his salary, days worked, sick leave, vacations and factors that directly affect the amount of average earnings. In each case, to calculate average earnings, it is necessary to take into account a lot of nuances. For example, the procedure for calculating average earnings for salary increases and overtime work will be different.
Laws that describe in detail the technology for calculating average wages and payment for business trips are found in the following documents of the Labor Code of the Russian Federation:
Article 167 guarantees the employee the preservation of his job and average earnings during a business trip. The organization is obliged to pay expenses associated with the business trip.
Article 168 regulates the refund of all employee expenses during a business trip, which include: accommodation expenses, travel expenses and other expenses negotiated with the employer individually.
Article 169 obliges employers to reimburse the employee for all expenses for moving to a place of work in another city. The employer must fully reimburse the costs of moving the employee and his family, as well as the costs of transporting property and the costs of settling into a new place of residence. The amount of payments is determined when concluding an employment contract.
Resolution 922 on average earnings dated December 24, 2007 is taken into account when calculating the average earnings of an employee sent on a business trip.
The regulation on the specifics of sending employees on business trips also serves as the main source of information for calculating the average salary.
In accordance with these documents, an employee sent on a business trip can count on maintaining the average salary. In particular, the employee is paid a salary for those days when he was on the road or was forced to interrupt his business trip for reasons beyond his control.
When calculating the average daily earnings of an employee, the provision on the specifics of the procedure for calculating average wages No. 916 is used.
According to this provision, when calculating average earnings, it is necessary to take into account all payments to the employee for the pay period. Social payments (travel, food, training, etc.) are not taken into account when calculating an employee’s average daily earnings.
The amount of average daily earnings is calculated from the total amount of cash payments to the employee during the 12 calendar months preceding the event (business trip, vacation, dismissal, etc.). If during the past 12 months the employee did not work or did not have wages, his average approximate earnings are calculated from the 12 calendar months when the employee received wages.
When calculating average earnings for study-related vacations, the employee is paid for all calendar days (including holidays and weekends) that fall during the study vacation.
The average salary of an employee cannot be lower than the average in Russia (that is, the minimum amount of average earnings in the country).
The amount of payments received by the employee during the pay period;
Billing period (12 calendar months that preceded the business trip, and for which the average salary was calculated):
How many working days were there in this billing period minus holidays and weekends? Payment for overtime, sick leave and vacations is calculated separately.
A calendar month is the period from 1 to 30 (29,31) inclusive.
Since his average earnings are calculated for 12 calendar months, during which the employee’s average salary was maintained, then in calculating the average earnings for a business trip from July 15, 2012, the calculation period will be the time from July 1, 2011 to June 31, 2012.
When calculating average earnings during a business trip, only days worked during the billing period are taken into account. This rule also applies if the employee is employed part-time. You can find out about the days worked during the billing period in the time sheet. By the way, you can download the work time sheet for 2017 for free in EXCEL using the link.
To determine the amount of average earnings during a business trip, falling on working days, the accountant multiplies the number of business days by the average daily earnings.
Calculation of average daily earnings for a business trip
Example: employee A.N. Petrov was sent on a business trip from June 20 to June 25. In this case, to calculate average earnings, take the calculation period of 12 calendar months that precede the month of the business trip. In this case, this is the period from June 1 of last year to May 31 of this year.
This employee receives a monthly salary of 30,000 rubles, the billing period is 249 working days. Subtract from the billing period:
The period when the employee was at home due to illness (04/20/2012-04/27/2012) is only 6 working days.
The time during which the person was on vacation (02/19/2012-03/23/2012) is only 26 working days.
It turns out that during the billing period the employee worked 217 working days out of 249. Since during the past billing period the employee received wages and bonuses in the amount of 530,500 rubles, the average daily earnings of this employee for the billing period will be 2,444 rubles (530,500 rubles divided by 217 working days).
A simple calculation of the average earnings for a business trip showed that the salary for 5 days of business trips will be 12,220 rubles.
In addition to sick time and vacations, the billing period does not include:
The time when the employee was on unpaid leave at his own expense;
The period when the employee received benefits in connection with pregnancy and childbirth or due to temporary loss of ability to work;
Paid days off provided by an organization to an employee raising a disabled child;
The time during which a person was released from work with partial or full pay.
If not all days of the billing period were worked by the employee, the accountant calculates the number of working days worked and, based on them, calculates the average daily earnings.
The amount of average earnings is calculated taking into account many factors:
Special rewards that are awarded to members of election commissions, members of local government, deputies, etc.
Salary given to employees as a percentage of sales of the enterprise's products or provision of services.
Salaries given to employees in non-cash equivalent.
Media staff fees.
Compensation payments to workers for harmful or difficult working conditions, for work on holidays and weekends, and for night shift work.
Special allowances (for experience, length of service, obtaining a qualification category, etc.).
Awards.
Other payments provided by this institution.
At the same time, the regulation on average earnings regulates any cash payments issued to employees of an institution not as payment for work. This includes: financial assistance, interest on deposits, etc.
Let's return to the previous example: employee A.N. Petrov was on a business trip from June 20 to June 25. During the previous billing period, Petrov worked all working days; in March, he was awarded a bonus of 2,000 rubles. In April of the same year, the employee received financial assistance from the institution in the amount of 30,000 rubles. The monthly salary of an employee is 3,000 rubles. In this case, when calculating the average salary, not only the salary for 12 working months is taken into account, but also special payments in the amount of 32,000 rubles.
If for 12 calendar months Petrov worked overtime on weekends and holidays, then the salary for these days is also added to the amount of payments, which is taken into account when calculating the average daily earnings.
The average wage provision guarantees workers compulsory night pay. The overtime pay amount is also added to the total pay amount to calculate the average salary.
Bonuses and allowances in honor of anniversaries, holidays and overtime work outside of work duties, as a rule, are not taken into account when calculating the average daily wage.
If during the billing period the employee received additional payment for combining professions or performing the work duties of an absent employee, the amount of these payments is added to the amount of wages for the billing period.
For example, employee Petrov was on a business trip from June 20 to June 25, 2012. Petrov's salary is 10,000 rubles. In January of this year, Petrov temporarily performed the duties of an engineer, and he was given a bonus of 40% of his salary.
In this case, the additional payment amount is: 10,000 * 30% = 4,000 rubles.
Considering that Petrov worked all working days during the past billing period, the total amount of payments to the employee, which is taken into account in calculating the average salary, will be:
(10,000 rubles * 12 months) + 4,000 rubles = 124,000 rubles.
Calculation of average wages with a salary increase
Unfortunately, many accountants make mistakes in calculating the average salary when increasing employee salaries. In this case, the average salary is calculated using a conversion factor.
The conversion factor is the division of the new salary by the previous salary.
Calculation example:
In 2011, employee Petrov received a monthly salary of 20,000 rubles, and since February 2012 his salary increased to 25,000 rubles. For the period of 2011, the employee received a salary of 240,000 rubles (provided that Petrov worked all calendar days), and from February to April Petrov received 75,000 rubles. To calculate the increase factor, you need to divide 25,000 by 20,000. We get a gain factor of 1.25. Next, the amount received before the salary increase must be multiplied by the coefficient: 240,000 * 1.25 = 300,000.
(300,000 rubles + 75,000 rubles) / 12 months / 29.4 days * 28 (depending on the number of days of vacation or business trip).
Calculation of average daily earnings for vacations, benefits and various payments
In principle, the calculation of average daily earnings for the payment of benefits for child care up to 1.5 years, for vacation and severance pay differs little from the calculation of earnings for calculating the amount of travel allowances. But in these cases there are some important nuances.
Calculation of average earnings for vacation pay and holidays
The calculation of average earnings for accrual of vacation pay is made taking into account all payments to this
employee during the pay period. Social benefits that have nothing to do with wages (financial assistance, gifts for holidays) are not taken into account when calculating the amount of vacation pay.
Earnings for calculating vacation pay are calculated in the same way as the average earnings for paying for business trips: the amount of wages for 12 calendar months is divided by 12, and then divided by the average monthly number of calendar days - 29.4.
From January 1 of this year, payment based on average earnings in connection with caring for a child under 1.5 years old is calculated according to new rules. According to the new law, the amount of child care benefits should be calculated in the amount of 40% of a woman’s average daily earnings for the 24 months preceding maternity leave. The average daily earnings are calculated taking into account all vacations, sick leave, periods of unemployment and temporary disability. The income received over these 2 years must be divided by 730 and multiplied by 40%. According to the new rules, the maximum amount of child care benefits will be about 15,000 rubles.
The new rules for calculating benefits will be beneficial to those women who held high-ranking positions with a good salary for 2 years before going on maternity leave.
Calculation of average earnings during reduction and dismissal
In the event that an organization terminates an employment contract with an employee due to another staff reduction, the employee is entitled to severance pay, which is equal to the amount of average monthly earnings. How is average earnings calculated upon dismissal? According to the Labor Code, for 2 months from the date of dismissal, the employee retains his salary for the period of his work.
The calculation period in case of dismissal is calculated using the same formula as in the case of payments for business trips. That is, the 12 calendar months preceding the moment of dismissal from work are taken into account.
The employer is obliged to pay severance pay for the month following the day the employee is laid off.
Certificate of average earnings when receiving benefits
Filling out a certificate of average earnings must take into account strict requirements. First of all, a certificate of average earnings is issued exclusively on a specific form. It is necessary to fill out all points of the certificate and indicate the exact figure of average earnings.
The certificate is taken from the person’s last place of work with the appropriate seals of the institution. The document indicates the length of service for the billing period (12 months). It is important to correctly set the billing period taking into account the dismissal period (3 months before leaving work). The amount of average earnings is written down in numbers and in words without spelling errors.
In order to avoid errors in calculating average and average daily earnings, it is necessary to monitor changes in legislation. Unfortunately, such changes occur quite often.
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There are only three situations when you need to calculate vacation pay for an employee who did not have payments taken into account during the calculation period and did not have at least one day worked. Moreover, each of them has its own calculation rules.
We will consider them.
Situation 1. Accounted payments and days worked were before the billing period
Most often, this situation arises for women when they take annual leave immediately after maternity leave (Articles 256, 260 of the Labor Code of the Russian Federation). It is also possible if the employee was on a long business trip or on vacation without pay (Clause 6 of the Regulations on the specifics of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Regulations)).
To calculate vacation pay, such an employee needs to take the previous period equal to the calculation period, in which he had days worked. That is, you need to count 12 months, but not from the beginning of the “empty” billing period, but from the beginning of the period of long-term absence of the employee from work (Clause 5 of the Regulations). And then you calculate vacation pay according to the general rules.
For reference
Calculation period for calculating average earnings during vacation- this is 12 calendar months preceding the vacation, unless a local regulatory act establishes a billing period of a different duration (Article 139 of the Labor Code of the Russian Federation; clause 4 of the Regulations).
Example. Calculation of vacation pay if the payments taken into account and days worked were before the pay period
Condition
The employee was granted annual leave from July 11 to August 7, 2011.
In the billing period (July 2010 - June 2011), the employee:
- from July 1 to August 8, 2010 he was on a business trip;
- from August 9 to September 6, 2010, he was on sick leave;
- from September 7 to September 20, 2010, he was on leave without pay;
- from September 21, 2010 to June 30, 2011, took parental leave due to his wife’s illness.
From July 2009 to June 2010, the employee did not have periods and payments excluded when calculating vacation pay.
Solution
We calculate vacation pay as follows.
Step 1. We determine the period for calculating vacation pay.
The entire billing period (July 2010 - June 2011) consists of periods excluded when calculating average earnings (Clause 5 of the Regulations).
Therefore, you need to take the previous period, equal to the calculation period, in which there are days worked: July 2009 - June 2010.
Step 2. We calculate the amount of vacation pay (Clause 9, 10 of the Regulation):
23,000 rub. x 12 months / (29.4 x 12 months) x 28 days = 21,904.76 rub.
We tell the employee
It does not matter for what reasons the employee did not have payments in the pay period, in any case, vacation pay is calculated from his actual earnings, and not from the minimum wage.
Situation 2.
Accounted payments and days worked were in the month the vacation began
This situation arises if the employee is granted leave in the same month in which he was hired. This often happens with external part-time workers. If they have vacation at their main place of work in the same month in which you hired them, then you are obliged to provide them with vacation at the same time (Article 286 of the Labor Code of the Russian Federation). Perhaps you simply provide vacation in advance to a newly hired employee (Article 122 of the Labor Code of the Russian Federation).
In these cases, the average daily earnings to pay for vacation are calculated based on the salary accrued to the employee for the days worked in the month the vacation was granted (Clause 7 of the Regulations):
Average daily earnings = Wages from the moment of entry to work until the start of leave / (29.4 / Number of calendar days in the month the leave was granted x Number of calendar days from the moment of entry to work until the start of leave, attributable to time worked (1)
Example. Calculation of vacation pay if the payments taken into account and days worked were before the vacation
Condition
The part-time employee was hired on July 4, 2011.
From July 25 to August 21, 2011, he was granted annual leave.
Salary for time worked in July 2011 amounted to 16,428.57 rubles.
Solution
In this case, the employee does not have a pay period as such, so we calculate vacation pay as follows.
Step 1. We determine the number of calendar days falling on the time worked in the month of leave: from July 4 to July 24, 2011 - 21 calendar days.
Step 2. Determine the average daily earnings using formula (1):
RUB 16,428.57 / (29.4 / 31 d. x 21 d.) = 824.89 rubles / day.
Step 3. We determine the amount of vacation pay (Clause 9 of the Regulations):
RUB 824.89/day x 28 days = 23,096.92 rub.
Situation 3. There were no accounting payments or days worked at all.
It is extremely rare, but still such a situation is possible. For example, as a result of reorganization, a successor organization was formed. The employee is transferred to this organization from the day from which he must go on vacation (Article 72.1 of the Labor Code of the Russian Federation). In this case, vacation pay must be calculated based on the salary or tariff rate established for the employee (Clause 8 of the Regulations):
Amount of vacation pay = Salary (tariff rate) / 29.4 x Number of days of annual leave (2)
Example. Calculation of vacation pay, if in the billing period, before it and before the vacation there were no taken into account payments and days worked
Condition
The employee was hired by transfer on July 4, 2011. He was immediately granted leave from July 4 to July 31, 2011.
Employee salary - 23,000 rubles.
Solution
Since the first day of work coincided with the first day of vacation, we calculate vacation pay using formula (2):
23,000 rub. / 29.4 x 28 days = 21,904.76 rub.
So, if you have a specific situation with an employee who did not have days worked and payments in the payroll period, coinciding with one of the three situations considered, then you need to apply the calculation rules specifically for this situation, and not act as you think is more convenient and simpler.
On the last working day, the legislation of the Russian Federation obliges the organization to pay all due income before dismissal: salary, additional payment for overtime hours, vacation pay, etc.
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To calculate payments for unused vacation and the amount of severance pay, you need to clarify the average daily earnings (hereinafter - SDZ). How to correctly calculate it?
Normative base
Please note that the Regulations apply to calculating SDZ for all cases, including dismissal.
In what cases is it required?
In connection with the termination of the agreement between the employee and the employer, it is necessary to determine the SDZ for the following reasons:
- the employee's right to severance pay;
- to provide reporting to the Employment Center.
Most often, the dismissal indicator is needed on a daily basis, despite the fact that it can sometimes be calculated hourly - for example, during shift work.
Basic calculation technologies and their differences
The above normative act justifies the following points:
- The formula for determining the average cost of using an employee’s labor for one day of production is quite simple. The required value is determined by dividing the total earnings for the working period by the number of trips to work. As a rule, this parameter is determined over 12 months.
- When calculating the average monthly salary, the number of months is rounded to the nearest whole number. If the days worked in a period are less than half a month, then it is not taken into account. Accordingly, more than half are taken into account in the calculations.
- The average number of production outputs for a calendar year is calculated as the product of all billing months by 29.3. The average monthly number of working days since April 2019 has been set at 29.3, not 29.4 as previously.
- In the case when in a certain month an incomplete number of working days was worked due to illness, then the time absent from the workplace is subtracted from the number 29.3. The resulting amount of SDZ cannot be lower than the approved minimum wage.
Calculation methods and procedures
The procedure for calculating SDZ is as follows:
- The total amount of accrued labor income for the last 12 months of the employee’s work is calculated. If he works for less than a year, then payments are calculated for the actual period.
- The resulting amount of income is divided into 12 months. In the case where the new employee does not have a full year of work, the number of months for which the employee actually worked is used.
- The resulting average monthly salary must be divided by 29.3. As a result, the SDZ will be determined.
Example:
The employee has already worked for 12 months, receiving the same salary of 12 thousand rubles monthly. Based on this, the total income for the year will be 144,000 rubles. You can immediately determine the average number of working days per year by multiplying the average number of days per month by the number of months in the year: 12x29.3 = 351.6.
We determine his salary for one working day: 144,000/351.6 = 409.56 rubles. In those months when the employee was absent from work (was on a business trip, or on a business trip), when calculating, the number of such days is subtracted from the number 29.3.
Payment amounts
Payments upon dismissal when staffing is reduced require the calculation of the amount of severance pay for 2 months.
In the first month, the amount will be equal to the monthly income for labor, and for the second it is calculated using the SDZ, provided that the employee has not yet been employed during this time.
When calculating severance pay, it should be taken into account that the amount of earnings cannot be lower than the minimum amount approved by regulations.
If the employee was employed in the second month, then the severance pay is calculated in proportion to the time during which he looked for work.
When a manager (director) is dismissed, by decision of the owner of a commercial organization, he is accrued and given compensation payments in the amount of three average monthly earnings.
The basis for the calculation is set out in Art. 181, 279 of the Labor Code of the Russian Federation and Resolution No. 3-P of the Constitutional Court of the Russian Federation of March 15, 2005.
The amount of compensation is determined based on the SDZ and working days (hours) in the first month after his dismissal.
The justification can be clarified in Art. 139 Labor Code of the Russian Federation, clause 9 of Regulation No. 922.
Typically, redundancy benefits are paid as two months' average earnings for the period of employment.
It is extended beyond this period in two cases:
- average monthly earnings are sometimes calculated in the 3rd month (Article 178 of the Labor Code of the Russian Federation);
- for workers of institutions from the Far North and similar areas - the period can be up to six months (Article 318 of the Labor Code of the Russian Federation).
At the enterprises themselves, there are payments in longer periods or amounts.
Personal income tax calculation
To determine from which type of payment you need to withhold personal income tax upon dismissal, we apply the current regulations.
From them follows the following procedure for calculating deductions:
- Compensation for vacation is not included in the register of tax-exempt payments; accordingly, personal income tax must be withheld (clause 3 of Article 217 of the Tax Code of the Russian Federation).
- Dismissal benefits due to liquidation or reduction in the number of full-time employees are not subject to personal income tax. An exception will be the moment when the entire amount of payments is more than 3-6 average monthly earnings. In such cases, this tax should be withheld from the excess (clause 3 of Article 217 of the Tax Code of the Russian Federation as amended by Law No. 330-FZ).
If personal income tax was nevertheless withheld from the severance pay, the employee can apply to the tax service for a refund of the excess withheld amount.
Take into account all the stated nuances when determining the SDZ and calculating payments upon dismissal of employees so that the calculations are correct.
Do not forget to monitor current regulations and study amendments in a timely manner. This will also help you avoid mistakes.
We talk about the nuances of calculating average earnings and give examples of setting up the base for calculating average earnings in “1C: Salary and Personnel Management 8” edition 3.
In cases determined by the legislation of the Russian Federation, the employee must be paid in the form of average earnings, and not wages. The procedure for calculating the average salary for sick leave and, for example, business trips and vacations, differs. 1C experts clarify what you need to know about calculating average earnings in accordance with Decree of the Government of the Russian Federation of December 24, 2007 No. 922 for cases provided for by the Labor Code of the Russian Federation, and also provide examples of setting up the base for calculating average earnings in “1C: Salary and Personnel Management 8” edition 3 and the impact of deviations from the employee’s work schedule on the calculation.
In what cases is average earnings calculated?
The term “average earnings” is used in regulatory documents to describe calculation rules in different cases. Sick days, vacations, business trips and others are paid based on average earnings. At the same time, average earnings are calculated in different ways. Thus, Federal Law No. 255-FZ dated December 29, 2006 and Government Decree No. 375 dated June 15, 2007 determine the procedure for calculating benefits for temporary disability, pregnancy and childbirth, and child care until the child reaches 1.5 years of age.
The general rules for calculating average earnings for cases where an employee was not at work, but according to the Labor Code such earnings were retained, are established in Article 139 of the Labor Code of the Russian Federation.
The calculation procedure is defined in Decree of the Government of the Russian Federation dated December 27, 2007 No. 922 (hereinafter referred to as Decree No. 922).
This article discusses the calculation of average earnings in accordance with Article 139 of the Labor Code of the Russian Federation and Resolution No. 922.
This resolution defines a different procedure for calculating average earnings for two cases:
1. Vacation and compensation for unused vacation.
2. Other cases provided for by the Labor Code of the Russian Federation (except for cases of determining the average earnings of workers for whom a summarized recording of working time is established).
Cases named in the Labor Code of the Russian Federation when average earnings are maintained:
- business trip (Article 167 of the Labor Code of the Russian Federation);
- passing a medical examination (Article 185 of the Labor Code of the Russian Federation);
- transfer of an employee to another job (Articles 72.2 and 182 of the Labor Code of the Russian Federation);
- donation of blood and its components (Article 186 of the Labor Code of the Russian Federation);
- employee participation in collective bargaining (Article 39 of the Labor Code of the Russian Federation);
- failure to comply with labor standards, failure to fulfill labor (official) duties through the fault of the employer (Article 155 of the Labor Code of the Russian Federation);
- etc.
The Labor Code of the Russian Federation establishes a non-closed list of cases of maintaining average earnings.
The formulas for calculating average earnings are different for the first and second cases, but in each of them you need to know the billing period, the number of days worked in the billing period, and the actual earnings of the employee received in the billing period.
Billing period
In general, the billing period consists of 12 months preceding the month in which average earnings were maintained (clause 4 of Resolution No. 922).
In accordance with Article 139 of the Labor Code of the Russian Federation, the employer may establish a different pay period if this does not worsen the situation of employees.
In the program "1C: Salary and Personnel Management 8" edition 3 in documents registering days of payment based on average earnings (for example, Vacation, Business trip), there is a pencil icon - Change data for calculating average earnings(Fig. 1).
Rice. 1. Changing the billing period
When you click on it, a window opens Entering data to calculate average earnings. Switch Calculation period of average earnings provides the ability to select a period: Standard, determined automatically And Set manually.
If local regulatory documents provide for a billing period other than 12 months, then when working with such documents in the program, the user should independently control that Average earnings, calculated according to the manually set billing period, was no less than according to the standard one. It is convenient to carry out control in the form , moving the switch.
The billing period includes the time of actual work. If, for example, an employment contract with an employee was concluded less than 12 months before calculating average earnings, then in the standard calculation period (12 previous months) the time before hiring will be excluded.
That is, the billing period does not change, but unworked time is allocated in it. The list of excluded periods is defined in paragraph 5 of Resolution No. 922.
Thus, the time when the employee:
- received average earnings (excluding breaks to feed the child);
- was on maternity leave and sick leave;
- did not work due to downtime due to the fault of the employer or due to circumstances beyond the control of the parties;
- could not work due to a strike in which he did not participate;
- used additional paid days to care for a disabled child;
- in other cases, he was released from work with full or partial retention of earnings or without it.
The 1C: Salaries and Personnel Management 8 program, edition 3, provides for the exclusion of such periods.
Setting up excluded periods is carried out in the calculation type card (menu Settings - Accruals) on the tab Average earnings.
If the flag is not established, then the period and earnings for this period are excluded from the calculation of the average.
When there are no days worked in the billing period, the calculation is made based on the current month.
For example, a business trip or vacation occurs in the month when an employment contract was concluded with the employee. In the shape of Entering data to calculate average earnings button Add according to payroll data fills in the data for calculating average earnings with information from the current month.
Actual earnings
When calculating average earnings, the employee’s actual earnings include all types of payments provided for by the remuneration system and accrued to the employee in the billing period, regardless of the source of funds. In other words, the calculation of the average includes all payments established by the employer in the remuneration system as wages.
In addition, the following are included in the calculation:
- allowances and additional payments to tariff rates and salaries for professional skills, experience, knowledge of a foreign language, combining professions, increasing the volume of work, etc.;
- payments related to working conditions (regional coefficients, additional payments for work in harmful, dangerous and difficult conditions, for working overtime at night, on days off);
- bonuses and remunerations provided for by the remuneration system, fixed in local regulations;
- other types of wage payments from the employer.
note, one-time bonuses that are not included in the remuneration system do not participate in the calculation of average earnings. In the program "1C: Salaries and Personnel Management 8" edition 3, all types of calculations that have Purpose of accrual - Bonus, are necessarily included in the calculation of average earnings.
Flag Include in the accrual base when calculating average earnings in the calculation type card on the tab Average earnings for such accruals is set by default and is not available for switching. For bonuses that are not included in average earnings, new types of calculation should be created with Purpose of accrual - Other accruals and payments.
Calculation of average earnings for...
...all cases except holidays
The calculation of average earnings for all cases, except vacation, is made using the same formula, but depends on the remuneration system, or more precisely, on the method of time recording.
If an employee is set to a summed working time regime, then the calculation is carried out by the hour, and the average hourly earnings of the SCHZ are calculated using the formula:
SchZ = ZP / FHF,
Where:
HPF- actual time worked in hours;
Salary- earnings accrued to the employee for the pay period.
If an employee does not have a summed working time regime, then the calculation is carried out by day and the average daily earnings SDZ is calculated using the formula:
SDZ = ZP / FVd,
Where FVd- actual time worked in days.
To calculate the average earnings for the period, in this case, the average daily earnings are multiplied by the payable time on the employee’s schedule in days.
However, not in all cases the time subject to payment is calculated according to the schedule. The exception is payment for donor days. In letters dated 03/01/2017 No. 14-2/ОOG-1727 and dated 10/31/2016 No. 14-2/B-1087, the Russian Ministry of Labor explained that payment for days of donating blood and its components should be made based on an eight-hour working day, regardless of the schedule employee.
...vacations
When calculating average earnings for the purpose of calculating vacation, regardless of the method of recording working time, accounting is carried out by day.
The average daily earnings of SDZ is calculated according to the formula:
SDZ = Salary / 29.3 x Month + Dnep,
Where:
Months- number of complete calendar months worked;
Dnep- the number of days in incomplete calendar months, calculated by the formula:
Dnep = 29.3 / CD x OD,
Where:
KD- number of calendar days in a month;
OD- number of days worked.
Examples of the influence of deviations from the work schedule on the calculation of average earnings
Let’s consider how the calculation of an employee’s average earnings is affected by deviations from his work schedule, for example, due to being on vacation, a business trip, etc.
Example 1
When calculating vacation (Fig. 2), the average daily earnings amounted to 1,022.68 rubles. (RUB 358,571.43/350.62 days). In November, one day was not worked, and earnings amounted to 28,571.43 rubles. The month of November is not fully taken into account - 28.32. In total, 358,571.43 rubles were accrued for the billing period. and 350.62 days are taken into account.
Rice. 2. Calculation of average earnings for vacation, Example 1
When calculating a business trip (Fig. 3), the average daily earnings amounted to 1,451.71 rubles. (RUB 358,571.43 / 247 days). In total, 358,571.43 rubles were accrued for the billing period. and 247 days worked were taken into account.
Rice. 3. Calculation of average earnings for a business trip, Example 1
Example 2
When calculating vacation (Fig. 4), the average daily earnings amounted to 1,019.83 rubles. (358,571.43 rubles / 351.6 days), which is less than in Example 1. The fact is that the time off affected the employee’s earnings - in November 28,571.43 rubles were accrued, as with any other absence . But time off does not reduce the number of days worked, and the month is considered fully worked. In total, 358,571.43 rubles were accrued for the billing period. and 351.6 days were taken into account.
Rice. 4. Calculation of average earnings for vacation, Example 2
However, when calculating a business trip, time off is not included in the number of days actually worked, and the average earnings are 1,451.71 rubles, as in Example 1 (see Fig. 3).
Example 3
When calculating vacation (Fig. 5), the average daily earnings amounted to 1,032.18 rubles. (362,914.98 rubles / 351.6 days), which is more than in Example 1. The fact is that working on a day off affected the employee’s earnings - 32,914.98 rubles were accrued in November. But working on a day off does not change the fact of a fully worked month, and a coefficient of 29.3 is used for calculation. In total, 362,914.98 rubles were accrued for the billing period. and 351.6 days were taken into account.
Rice. 5. Calculation of average earnings for vacation, Example 3
When calculating a business trip, working on a weekend increases the days actually worked, and the average earnings are 1,457.49 rubles. (RUB 362,914.98 / 249 days). In total, 362,914.98 rubles were accrued for the billing period. and 249 days worked were taken into account (Fig. 6).
Rice. 6. Calculation of average earnings for a business trip, Example 3
From the editor. Get even more information about the rules for calculating average earnings, about accounting for bonuses, about the indexation of average earnings when salaries increase, about the provisions on calculating average earnings in local documents, and also get acquainted with other examples of calculating average earnings in the 1C: Salary and Personnel Management program 8" edition 3 can be found from
It provides for participation in the calculation of all types of payments determined by the remuneration system, including the average daily earnings to pay for vacations, business trips, etc. Their source does not matter. Let's look at this topic in more detail.
Determination of average salary
Why might you need to calculate average earnings at an enterprise? This question interests many. The average salary is determined from the amount actually accrued and actually worked by the employee for the twelve calendar months that precede the period during which the employee retains the average salary. The calendar period includes the period from 1 to 30 (31) days of a certain month, inclusive, with the exception of February, where this period lasts from 1 to 28 (29 in February on the date. The procedure by which payment is made based on average earnings is established in the Appendix on the specifics calculation of average wages.
Determination of average daily and average hourly wages
To determine the average salary of an employee and the amount of money that is due to be accrued in favor of the employee, his average daily and average hourly wages are calculated (the use of the latter indicator is necessary if it is established for the employee to record working hours in the amount).
To determine these indicators (average daily earnings for payment and average hourly earnings), you need to find out:
- the calculation period and the number of days in it, which are taken into account when determining the average salary;
- the amount paid for the billing period, taken into account in determining the average salary.
Setting the deadline for the billing period
What is the billing period for this calculation?
It was mentioned above that the billing period includes twelve calendar months, before the month when the employee should receive payment accrual depending on the average salary. The company has the right to set any term of the billing period. For example, 3, 9 or even 24 months that will precede the payment. The main thing is that another calculation period should not lead to a reduction in the amounts due to the employee (that is, to a worsening of his situation in comparison with the twelve-month calculation period).
If a decision is made to change the period, the corresponding amendments must be indicated in the regulations on wages based on average earnings and collective agreements.
Case Study 1
This calculation is easier to understand with practical examples. Let's say an employee of a large enterprise is sent on a business trip. For these business trips he is paid an average salary. If we assume the employee’s departure this year, then:
- February - calculation period from February 1 of last year to January 31 of this year;
- March - calculation period from March 1 of last year to February 28-29 of this year;
- April - calculation period from April 1 of last year to March 31 of this year;
- May - calculation period from May 1 of last year to April 30 of this year;
- June - the calculation period from last to May 31 of this year;
- July - calculation period from July 1 of last year to June 30 of this year.
Then you need to calculate the number of working days in the billing period during which the employee worked. The optimal, but extremely rare option is to completely work out all working days of the billing period. Then there are no difficulties in calculating, except in cases of calculating the average salary and vacation pay.
Case Study 2
Consider the following situation. A commercial organization has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). In November of this year, an employee of the company was sent to training to improve his qualifications, while the average salary was maintained. The billing period will include twelve months from November 1 of last year to October 31 of this year.
If we assume that during the billing period the employee worked all the days according to the production calendar, then the number of workers will be 247 days.
Here is an example of an ideal. Basically, no company employee works the full twelve months of the pay period. An employee may get sick, go on vacation, receive some kind of release from work while maintaining average earnings, and so on. These periods are excluded from the calculation. The calculation does not include amounts credited to the employee for these days. Below is a list of periods excluded from the calculation:
- The average employee’s earnings according to Russian legislation were preserved (for example, the employee was on a business trip, paid annual leave, or was sent for training, etc.). The exception is the periods of feeding the child, which are provided by Article 258 of the Labor Code of the Russian Federation, since they are included in the calculation, as are the amounts accrued for them.
- The employee received benefits due to temporary disability or maternity and pregnancy benefits, but did not work, i.e., the average earnings for sick leave are taken into account.
- The employee was not a participant in the strike, but because of it he was unable to perform his duties.
- The employee was provided with paid additional days off to care for a disabled child and a person disabled since childhood.
- In other cases, when an employee was released from work with partial or full retention of wages or without it (for example, when the employee took a vacation at his own expense) according to the legislation of the Russian Federation.
How is payment calculated on holidays and weekends?
Holidays or weekends worked by an employee must be taken into account when calculating the general procedure for payment based on average earnings. To make it clearer, let's look at another example.
Case Study 3
A commercial company has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip in December of this year. The billing period will include twelve months, starting from December 1 of last year until November 30 of this year.
To determine the average salary of an employee, 37 days and payments accrued for them are excluded. Accordingly, 213 days worked from the billing period (250-37) will be included.
Average earnings with paid vacation
Sometimes it happens that an employee is given a job during the reporting period. This means that at the moment when the accountant must determine the calculation of payment based on average earnings, he has not yet worked for the company for, say, 12 months. The calculation of the average salary in situations that are not related to vacation pay is not included in the Regulations, and therefore the company can determine it in the employee’s employment contract or the regulations on his remuneration. In this case, you can include in the calculation period the time from the 1st day of a person’s work until the last day of the month preceding the payment of the average salary.
Case Study 4
The organization established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip in December of this year. He was accepted into service on August 22 of this year. The billing period will be from August 21 to November 30 of this year.
Payment of the billing period
With regard to payments included in the calculation for determining wages based on average earnings, the general provision establishes This norm for calculating average earnings takes into account all payments provided for by the wage system. This norm of the Code is specified in paragraph 2 of the Regulations. Thus, when calculating earnings, an accountant must take into account the following:
- Salary (in kind, including accrued at the tariff rate and salary for the time worked; for work performed at a piece rate, as a percentage of revenue or commissions).
- Personal income tax is charged (payment based on average earnings assumes this). Although why this happens is unclear to some.
- Additional payments and allowances to the salary and tariff rate for professionalism, length of service, class, academic title, academic degree, work with information that constitutes the state. secrets, knowledge of foreign languages, combining positions or professions, team leadership, increasing the volume of work performed, expanding the service area, and others.
- Payments that are related to working conditions, also those that are determined by regional regulation of wages in the form of percentage bonuses to wages and coefficients, increased payments for hard work, as well as work with dangerous and harmful and other special working conditions, for night shifts, for work on holidays, non-working days and weekends, for overtime work (up to the maximum limit of 120 hours per year, and also beyond it).
- Remunerations and bonuses provided for by the labor remuneration system (some remunerations and bonuses have a special accounting procedure).
- Other types of payments that relate to salary and are used in the company (this includes incentive and motivating payments).
Payments that are not taken into account when calculating average earnings
It was already indicated above that some payments are not taken into account when calculating payment based on average earnings, as well as the time of their accrual. Eg:
- the average salary retained by the employee under the law (when he is on annual or educational leave, business trip, and so on);
- payments for downtime due to the employing company or for a reason beyond the control of the employee or employer;
- payments for days off to care for disabled people since childhood and disabled children.
We can conclude that the calculations include all payments that are related to the remuneration of employees. Payments that are not related to it and are not remuneration for work are not included in the calculation. For example, these include material assistance, various social payments (payment of utilities, recreation, treatment, food, training, travel, etc.), amounts of loans issued to employees, dividends accrued to company owners, interest on loans received from employees, remuneration to members of the supervisory board or board of directors, and so on. In addition, it provides for a social employment contract. payment or not does not matter.
Case Study 5
Let's consider how payment will be made in 1C: ZUP based on average earnings on a business trip.
A large enterprise established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). The same employee of the company was sent on a business trip in December of this year. The billing period will include twelve months, that is, the time starting from December 1 of last year until November 30 of this year. During this period, the employee received payment of 472,400 rubles, including:
403 thousand rubles. - total amount of salary (salary);
24 thousand rubles. - additional payment for combining professions;
3 thousand rubles. - payment for work on weekends and holidays;
12 thousand rubles. - material aid;
3 thousand rubles. - cash gift;
22 thousand rubles. - vacation pay for annual paid leave;
5.4 thousand rubles. - travel allowances (average salary for travel allowances and daily allowances).
Travel allowances, financial assistance, vacation pay and cash gifts are excluded from the amount of payments taken into account in calculating the average salary. Then the accountant must take into account payments in the amount of:
472,400 - 12,000 - 3000 - 22,000 - 5400 = 430,000 rub.
When calculating the average salary and additional payments to it up to the salary amount are not taken into account, even if they are defined in the employment contract or the salary supplement adopted by the company. It must be taken into account that the corresponding days when the employee retained the average salary, and the amounts are excluded from the billing period. Accordingly, this additional payment falls under this definition. In 1C, payment based on average earnings is calculated quite simply.
Calculation of the amount due to the employee and average daily earnings
To determine the amount of accrual for the days the employee retains his average salary, his average daily earnings are calculated. Exceptions include only those employees for whom the calculation of working time in the amount is established (for them the average hourly earnings are determined).
Case Study 6
A commercial organization has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip for 7 days in December of this year. The billing period will include twelve months, that is, the time starting from December 1 of last year until November 30 of this year. The employee was given a salary of 30,000 rubles per month.
Pertov's average daily earnings will be:
338,990 rubles: 231 days = 1,467 rubles/day.
The employee must be paid according to average earnings for 7 days (a business trip is paid this way):
1467 rubles/day × 7 days = 10,269 rubles.
Calculation of the amount due to the employee and average hourly earnings
For employees for whom working hours have been recorded in the amount, the average hourly earnings are calculated for payment of those days in which the average earnings are maintained. Average hourly and average daily earnings are calculated in a similar way, but if for the average daily earnings only the number of days is taken into account, then for the average hourly earnings the actual number of hours worked by the employee is taken into account.
Case Study 7
A large company has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). In December of this year, an employee of the company was sent on a business trip for 7 days (according to the schedule 56 hours). The billing period will include twelve months starting from the 1st day of December last year until the 30th day of November this year. For this employee, a tariff rate of 180 rubles/hour was established and a summarized recording of work time was established. The average hourly earnings of an employee will be:
341,820 rubles: 1843 hours = 185 rubles/hour
He should be paid according to average earnings (after all, a business trip is also considered working time):
185 rubles/hour × 56 hours = 10,360 rubles
For piece workers, average earnings when taking into account working hours in total are calculated in a similar way to this. The calculation takes into account all payments included in the calculation that we presented above, and the time actually worked by the pieceworker.
