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, except for the 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.

From this article you will learn

What to consider when calculating average daily earnings

Calculate average daily earnings when calculating vacation pay, severance pay upon dismissal, compensation for downtime, and travel allowances. Take into account the amount of daily earnings in the event that an employee is transferred to another job that is paid less, but with the same salary and other benefits that were in the previous position.

When calculating average daily earnings, add up wages, bonuses, all types of additional payments, allowances, compensation, and remuneration. Specify the listed types of income in the employment contract concluded with the employee. When calculating, do not take into account the following income: reimbursement of expenses, payments for health reasons, material accruals as assistance, vacation and maternity payments.

Reference. All types of payments that do not need to be taken into account when calculating average earnings are listed in paragraph 5 of Decree of the Government of the Russian Federation of December 24, 2007 N 922 “On the specifics of the procedure for calculating average wages.”

The answer was prepared jointly with the editors of System Personnel

Nina Kovyazina answers,
Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health

The duration of the billing period is 12 months preceding the period during which the employee retains his average earnings (). The organization may establish a different calculation period for determining earnings, provided that this does not worsen the situation of employees. In this case, reflect the selected period in the collective agreement or other local regulatory document...

Ask your question to the experts

The size of the average salary is interconnected with income for 12 months.

• How to determine the average daily earnings to calculate compensation for unused vacation when the billing period has been fully worked out

When determining the average daily earnings for calculating vacation pay 2019, take into account the following accruals: wages; the presence of allowances and additional payments to the salary; payments for harmful, dangerous, difficult conditions, for work at night. Add the amounts that were accrued when working on a weekend or non-working holiday for overtime work. Sum up the various types of remuneration, bonuses, including those based on the results of the year, remuneration for length of service, as well as other fees provided for by the remuneration system.

Average daily salary for calculating sick leave 2019

To calculate the payment when applying for sick leave, calculate the amount of daily earnings, multiply the result by the number of days of illness.

Do not forget that the employer only pays for the first three days of illness. The remainder of the amount is compensated from the social insurance fund.

How to calculate average daily earnings upon dismissal

Calculate your average daily earnings upon dismissal to determine the amount of compensation, including for unused vacation. In this case, the basis on which the employment contract was terminated does not matter. The organization is obliged to pay all the money due to the specialist within a strictly specified time frame.

Labor law requires managers and accountants to be guided by the following when calculating compensation and other payments upon dismissal:

• Art. 139 Labor Code - it reflects the procedure for calculating dismissal payments;
• The regulation approved by Government Decree No. 922 dated December 24, 2007 examines the calculation methodology for determining average earnings.

The organization calculates the average daily earnings for. Calculate payments in the event of termination of an employment contract due to the liquidation of the company, if there is a reduction in staff. When during the second and third months after dismissal the employee has not found a new job, pay the average salary for each month based on the issued order and the necessary documents submitted by the employee.

Attached files

Calculate the amount of two-week average earnings if the employment contract is terminated in the following cases:

• the employee’s refusal to continue to perform job duties due to changes in the clauses of the contract;
• reluctance to transfer to another job;
• when a specialist does not want to transfer to a branch located in another area;
• if an employee is called up for military service, he is sent to alternative civilian service;
• reinstatement of an employee who previously performed this work, in accordance with the resolution of the labor inspectorate or a court decision;
• when an employee is declared unable to work according to a medical report.

Calculate compensation upon dismissal according to the general rules.

Amounts that an employee received during the periods listed below should not be included in total income when calculating severance payments:

• while on a business trip, since earnings were retained (Article 167 of the Labor Code);
• for days of paid or administrative leave (Article 114 of the Labor Code);
• period of temporary incapacity for work;
• additional days provided for caring for disabled children;
• downtime through no fault of the employee;
• a strike that interfered with the performance of work duties, in which the person did not take part;
• other periods reflected in clause 5 of the Regulations approved by Government Decree No. 922 dated December 24, 2007.

Practical situation

The answer was prepared jointly with the editors of the magazine

Calculate how many years and months the specialist has worked in your company. If 12 or more, then the pay period will be 12 calendar months preceding the month in which he quits. If less than a year, the calculation period includes the time when the employee is registered in the organization...

Nuances encountered when calculating average daily earnings

In the calculation process, take into account those incomes that are associated with one place of work of a person. If he has, the amounts are not added to wages or other components of remuneration. Payments received from a third party are not included.

Use the online average daily earnings calculator, which makes the work of accountants and managers easier.

Advice from the editor: To avoid shortcomings when preparing documents and calculating payments, take a course in the direction of "". Upon completion, you will be issued an official diploma confirming your qualifications.

The average daily wage for calculating vacation pay, compensation, sick leave is determined for each employee individually. Always check the number of days actually worked on your time sheet. This way you will avoid mistakes that could lead to fines.

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

When is a calculation needed?

Sometimes management is faced with the task of calculating average earnings for the entire company. This indicator is used, for example, in economic calculations and in the preparation of statistical reporting. It is often required by tax authorities to verify the accuracy of payments of remuneration for personnel and withholding income taxes. Simply put, tax authorities monitor whether there are earnings “in an envelope” and whether there is “double” accounting in the organization.

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

Calculation of average wages for an enterprise: formula

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

ZPsp = FOT / (SSCH * V), Where

• ZPsp– average salary for the enterprise as a whole, in rubles/person;
• Payroll– wage fund, in rubles;
• SSC– average number of personnel of the company, in people;
• IN– time period taken into account (year), in months.

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

What payments are accepted in the calculation?

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

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

What is not included in the calculations

When making calculations, funds provided to employees for additional training, travel and meals are not taken into account.

• Certain periods are also excluded from the calculation if:
• the specialist is released from performing work duties while maintaining his earnings;
• downtime occurs at the initiative of the company administration;

the employee is given additional days off, for example, to care for a disabled person.

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

• A clear example will help you understand the calculation procedure correctly. Initial data:
• the total salary of all company personnel (155 people) for the year amounted to 28 million rubles (payroll);

12 – number of months taken into account. The average salary for the organization is:

28,000,000 / (155 * 12) = 15,053.7 (RUB/person).

In many cases, accounting departments calculate the average earnings for each employee. This indicator should not be confused with the average salary of all full-time specialists for the company as a whole. The average earnings of an individual worker are calculated in the case of:

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

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

ZPs = ZPsd * Df, Where

• ZPs– average salary of a specific specialist, rub.;
• ZPsd– average daily salary of an employee, rub.;
• Df– the number of days actually worked by the specialist.

After a full month of work

The average daily earnings are calculated by summing the actual accrued amounts and dividing the total by 12 months and 29.3 days (the weighted average number of days per month for 2017, established by the state). The formula looks like:

ZPsd = ZP / 12 * 29.3, where

• Salary– the amount of total wages paid in fact, rub.

• Salary = 275,600 rubles
• ZPsd = 275,600 / (12 * 29.3) = 783.8 (rub.).

In case of incomplete development

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

ZPsd = ZP / 29.3 * Vn * Dvn, Where

• Vn– the number of partial months in the period;
• Dvn– the number of days in a month not fully worked.

• Salary = 318,400 rub.
• Vn = 2 months.
• Dvn = 11.
• ZPsd = 318,400 / 29.3 * 2 * 11 = 493.4 (rub.).

Attention! To pay benefits for vacations, the Regulations define the specifics of calculations for employees whose wages are calculated according to non-standard rules. For example, for staff working part-time.

So, in order to calculate the average salary for an organization, for the year one should not take into account part-time work, periods on leave in connection with caring for a young child, absences on sick leave, etc. The calculation is quite simple and requires the availability of information only on the total size of the payroll and the average number of staff of the company. If you receive a notification from the Federal Tax Service with a suspicion of understatement of wages at the enterprise, within 10 working days you can submit an explanation to the inspectorate, indicating the presence of such objective factors that influenced the level of average income of personnel (Federal Tax Service letter No. AS-4-2/12722 from 2013).

One of the most important indicators used in work to determine the amount of various payments to an employee is the average daily earnings, and every employer, HR and accounting department employee should know how to correctly calculate it in 2019. Despite the fact that the formula for average daily earnings is quite simple, there are many subtleties and nuances in the process of calculating this indicator.

What is the average daily earnings according to the Labor Code of the Russian Federation - standards and laws

Current legislation considers average daily earnings in the provisions of many different documents, including:

• Article 139 of the Labor Code of the Russian Federation, devoted to the issues of determining the average earnings of employees and indicating the main situations in relation to which these calculations are applied.
• Decree of the Government of the Russian Federation No. 922 of December 24, 2007, devoted to the issues of calculating and calculating average earnings in various situations.

In some situations, the concept of average daily earnings may be considered by other legal acts.

It should be noted that violation of the calculation procedure can lead to both infringement of the rights of the employer and the employee. In the first case, the employer, if there is a counting error, will simply have the right to withhold the overcharged amount from the salary. However, in the second situation, there will be an administrative offense, and the worker may demand not only payment of the funds due to him, but also additional compensation for each day the debt exists, as well as payment for moral damages. Accordingly, knowledge of the exact procedure for determining average earnings is directly necessary for each of the parties to the labor relationship.

Why is it necessary to calculate average daily earnings in Russia?

The number of situations in which it may be necessary to calculate the average daily earnings in Russia is quite large. First of all, these include cases when an employee cannot perform his direct duties or performs them in a special regime. The main cases for which you need to calculate average daily earnings are:

The need to calculate average daily earnings may also arise in other situations during labor relations. In addition, this indicator can be quite important for maintaining financial statements and analyzing the costs of any organization.

What is included in the average daily earnings and what is excluded from it

Before proceeding with the direct calculation of the average daily salary, the responsible employee and the employer should accurately determine all the specific payments included in this indicator, as well as the reporting period for which the average daily salary will be calculated. In particular, the following payments must be included in the average daily earnings:

At the same time, a number of payments to the employee that he receives and which can be considered his income should, on the contrary, be excluded from the calculation of average monthly earnings. These include:

How to calculate the average daily earnings of an employee - formula and calculation procedure

Directly the formula for the average daily earnings of an employee V looks like this:

DR/VR=SDZ

SDZ is the average daily earnings, DR is the employee’s income, VR is the working time in the number of days actually worked during the billing period.

Periods of sick leave and vacation are not included in the calculation period, and therefore are not taken into account when calculating the average employee’s earnings.

The procedure for calculating average daily earnings differs depending on the purpose of its implementation. So, for sick leave, the calculation is carried out as follows - all funds received by the employee and subject to contributions to the Social Insurance Fund during the last two years are taken into account - 730 or 731 days, after which the amount received is multiplied by the insurance period coefficient for sick leave. At the same time, the amount of sick leave cannot exceed certain indicators and be below the minimum established amounts. The average daily earnings for maternity benefits are calculated in a similar way.

Payment of compensation for unused vacation involves taking into account the full months worked by the employee, as well as the full calendar days worked. The formula for calculating average daily earnings for vacation compensation is as follows:

CH/(29.3*PM+PD) = SDZ

Where SDZ is the average daily earnings, CH is the amount of employee accruals, PM is a full calendar month of work, and PD is full days of work