Average salary calculator. Average earnings upon dismissal How is average monthly earnings upon dismissal calculated?

14.05.2024

When the employment relationship with an employee is terminated, a full settlement must be made. The departing employee must receive all the money he earned for the day, in addition, compensation for vacation days if it was not used in full. In many cases, additional compensation for leaving is also due (depending on the reason and article for which the dismissal is made).

How to calculate average earnings upon dismissal? Accounting calculates these payments according to the algorithm provided by law, which is based on average earnings for a certain accounting period. Most often, the basis is taken as average daily earnings. Its calculation provides some nuances that should be followed in order to avoid financial errors.

Legislative norms

Labor law and Government Decrees of the Russian Federation require that managers and accountants, when calculating compensation and other payments upon dismissal, be guided by the provisions given:

Art. 139 of the Labor Code of the Russian Federation - it regulates the procedure for calculating dismissal payments;
provision approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 - it discusses in detail the calculation methodology relating to the determination of average earnings for the accounting period in all legally valid situations.

Why is the average salary upon dismissal determined?

Most often, an accountant has to calculate the average salary upon dismissal because on the date of farewell to the employee he has unused vacation days. In this regard, he must be paid monetary compensation (Article 127 of the Labor Code of the Russian Federation), which is determined based on his average daily earnings. In this case, the basis for termination of the employment contract does not matter.

Another frequently encountered situation is the calculation of average monthly earnings for severance pay. It is generally paid in the amount of 100% of average earnings upon termination of an employment contract with an employee due to the liquidation of an organization, as well as upon reduction of headcount or staff (clauses 1, 2 of Article 81, Article 178 of the Labor Code of the Russian Federation). If during the 2nd and 3rd months after dismissal the employee still does not find a job, he will also need to be paid 100% of the average earnings for each of these months.

In addition, an employee is entitled to a benefit in the amount of two weeks’ average earnings upon termination of an employment contract (Article 178 of the Labor Code of the Russian Federation):

in the event of an employee’s refusal to continue working due to a change in the terms of the employment contract determined by the parties (clause 7 of article 77 of the Labor Code of the Russian Federation);
if the employee refuses to be transferred to another job, which he can perform in accordance with a medical report, or if the employer does not have this type of work (clause 8 of Article 77 of the Labor Code of the Russian Federation);
in case of refusal of the employee to be transferred to work in another area together with the employer (clause 9 of article 77 of the Labor Code of the Russian Federation);
in connection with the employee’s conscription for military service or assignment to an alternative civilian service (clause 1 of Article 83 of the Labor Code of the Russian Federation);
in connection with the reinstatement of an employee who previously performed this work, by decision of the state labor inspectorate or court (clause 2 of article 83 of the Labor Code of the Russian Federation);
when an employee is recognized as incapable of working on the basis of a medical report (clause 5 of Article 83 of the Labor Code of the Russian Federation);
some other cases.

Calculation parameters

The numbers that are taken into account when calculating the average salary of an employee are both fixed and constant values, namely:

the period for which the calculation is made (legally determined for each case);
the amount of all types of employee income for this period (with the exception of deductions provided for by law);
the average number of calendar days in a month is a fixed indicator equal to 29.3 (as regulated by Federal Law No. 55 of April 2, 2014).

Features of calculating average daily earnings upon dismissal

Since the amount of payments for performing work duties may vary, the Government of the Russian Federation has developed regulations for determining average earnings. Resolution No. 922 of December 24, 2007 states that the average salary is calculated in all situations that are provided for by the labor legislation of the Russian Federation. In particular, this happens in connection with a reduction in the company's workforce, during the liquidation of an enterprise, or when a specialist is dismissed.

Basic rules for calculating SDZ:

Regardless of what operating mode is in effect at the enterprise, the calculation takes into account wages for the year, that is, for the 12 months preceding the moment the payment is calculated. In this case, only the actual time worked and the actual accrued wages are taken into account. A calendar month is defined as the period from the 1st to the last day of the month.
The following are subject to exclusion from the billing period, as well as from the accrued salary: cases of continued earnings; cases of disability, maternity leave; downtime due to the fault of the enterprise (for independent reasons); periods of strikes; unpaid holidays; paid additional days provided for the purpose of caring for disabled children; periods of release from work duties with full or partial retention of earnings.
If the billing period is not fully worked out, the actual earnings for the time worked are taken into account.
The use of SDZ is allowed when calculating vacation pay, and the average daily earnings are also taken when calculating compensation for unused vacations.
The formula for calculating SDZ takes the average monthly number of days equal to 29.3.
When calculating the amount of earnings, you should take into account all types of remuneration to staff for performing work duties according to the organization’s SOT (remuneration system). The source of the salary does not matter.

Base for calculating average earnings

The next indicator necessary to calculate the average daily earnings for compensation upon dismissal is the base. This is the sum of all employee payments for the period defined as settlement.

Not all employee benefits need to be included in the calculation. Only income that is directly related to the performance of work duties is subject to accounting.

You need to include in the average earnings base:

salary;
bonuses accrued based on the results of various periods (month, quarter, half-year, year) are taken into account in a special order, which is described below;
other incentive payments for labor achievements, according to the bonus system.

All other accruals are not subject to inclusion in the calculation of average daily earnings for compensation. That is, there is no need to take into account vacation pay, compensation for unused vacation days, sick leave, benefits, financial assistance, prize payments, travel allowance, compensation for travel, food, communications, etc.).

What payments are taken into account when calculating SDZ:

Accrued salaries to staff according to approved salaries (rates) for time worked.
Accrued wages for piece workers at accepted rates.
Earnings given in kind.
Earnings accrued in the form of commissions or percentages of sales revenue.
Cash remuneration for employees filling government positions.
Salary accrued to municipal employees.
Media employee fees.
Earnings for teachers of educational institutions for hours of teaching, regardless of the accrual period.
Earnings calculated at the end of the year.
All types of additional payments and allowances - for length of service, professional skills, combination, class, knowledge of foreign languages, work with state secrets, management, increase in volumes, etc.
All types of payments related to the characteristics of working conditions, including increasing coefficients for wages due to overtime, hard work, employment in dangerous (harmful) conditions, night shifts, work on holidays and weekends.
Additional remuneration for the work of class teachers and teaching staff.
Bonuses and other remunerations to personnel for the performance of labor duties approved by the LNA of the enterprise.
Other types of payments in accordance with the payment procedure adopted by the employer.

What payments are not taken into account when calculating SDZ:

Social benefits - various benefits, including sick leave.
One-time payments – financial assistance, etc.
Some compensation payments are payment for rest, travel, food, accommodation, utilities, health care, use of personal transport, etc.

Formula for calculating average daily earnings

The unified regulations for determining the amount of average earnings are approved by the provisions of Stat. 139 of the Labor Code, which states that in all situations provided for, general rules are used. In this case, the calculation formula includes indicators of estimated time, number of days and total income.

The exact calculation algorithm depends on how much the specialist actually worked in the billing period. Separately, Resolution No. 922 provides a procedure for those situations when an employee has not completed the entire pay period. Or it didn't work at all. Mathematical formulas for calculating SDZ are given below.

Determination of average earnings if the billing period is fully worked out

SDZ = Employee's total salary for 12 months. / 12 / 29.3.

In this case, all types of remuneration listed above are included in the total income; and the average of 29.3 is constant and can only be changed at the federal level. After the SDZ value has been determined, it is necessary to multiply the resulting value with the number of days due. For example, in the process of calculating average daily earnings, when calculating compensation to a resigning specialist for days of unused vacation, the number of days of unused annual leave is taken.

Determination of average earnings if the billing period is partially worked out

SDZ = Total employee salary for the period (calculated) / (29.3 x Number of fully worked months) + Number of days in an incompletely worked month.

The main attention in this formula must be paid to the number of calendar days per hour worked. As can be seen from the formula, if a specialist has worked entire months, then their number is immediately multiplied with an average of 29.3. And for the month(s) that are partially worked, you only need to take calendar days of “presence.” If there are several such months, you need to calculate the days for each month separately, and then sum the values.

Determining the number of days in an incompletely produced month

BH = 29.3 / NHKD x NHKD, where:

BH is the number of calendar days of presence in an incompletely worked month,

CHKD – the number of days according to the calendar in such a month,

PPKD - the number of calendar days present that fall on the actually worked time in an incomplete month.

How to determine average daily earnings if there were no accruals

It happens that an employee did not have any payments for a period. Then the SDZ is calculated as follows:

If the employee did not work at all, or the entire period consisted of excluded days, then the value of the SDZ is calculated using information on wages for the previous year.
If the employee did not carry out work either in the current or in previous periods, the SDZ is calculated based on the actual appearances at work during the month when it became necessary to find out the SDZ.
If an employee has not worked a single day, the tariff rate approved for his position is taken.

How to find out the average daily earnings if you have worked for less than a year

When it turns out that an employee’s work experience was less than a calendar year, the SDZ will be calculated based on the actual money earned for performing job duties and the number of visits to work. This amount must be divided by the number of days - you get SDZ. Read also the article: → “Payment based on average earnings. The procedure for calculating remuneration for an employee based on average earnings.”

If the employee worked for less than a month (for example, did not complete the probationary period), the wages paid to him must be divided by the number of times he went to work - this will be the SDZ.

How are bonuses taken into account when calculating average earnings for vacation compensation?

Bonuses can be accrued based on the results of various time periods - monthly, quarterly, semi-annual, annual.

The rules for accounting for this type of additional payments when calculating compensation upon dismissal are established in clause 15 of the Regulations on Average Earnings

Monthly bonus

One bonus for each indicator for each month of the billing period is included in the general base. In this case, the bonus must be accrued in the billing period.

The employee is a specialist in the sales department, he is awarded two monthly bonuses for sales indicators and one for the return of receivables, that is, 24 bonuses were given for sales for the year, 12 bonuses for debt collection.

When calculating average earnings upon dismissal over the last 12 months, only 12 bonuses for sales performance and 12 bonuses for debt repayment can be taken into account.

Quarterly bonus

A bonus for any period longer than a month but less than a year is taken into account according to the same rules: one for each indicator for each period (for example, a quarter), and it must be accrued in the accounting year.

The employee leaves in December 2017. For the billing period, he was awarded a bonus for the 1st, 3rd quarter and half a year. All three bonuses must be included in full in the calculation.

Annual bonus

This bonus is taken into account in a special way.

It does not matter in what period it was accrued. It must be taken into account both in the case when it is accrued in the billing period, and in the case when it is accrued in the period after the billing period. Of course, this is true if the period for which the annual bonus is assigned is included in the calculation period for average earnings.

The employee leaves on January 18, 2019. In January 2018, he was awarded an annual bonus for 2017, and in January 2019, a bonus for 2018. You only need to take into account the annual bonus that was assigned for the year that was included in the calculation period for average earnings.

This period is from January to December 2018 inclusive. This means that we include in the database only the bonus assigned for 2018 and accrued in January 2019.

It is possible that the period for calculating average earnings has not been fully worked out. In this case, you need to look at the period for which the annual premium is calculated. If this period is fully included in the calculation period, then it is taken into account in full, otherwise you need to use a formula that will allow you to calculate the part of the annual bonus that needs to be taken into account in calculating average earnings for compensation.

Part of the bonus to be included in the base = Amount of accrued annual bonus / Working days according to the production calendar in the billing period * Actual days worked in the billing period.

Also read about accounting for annual bonuses in this article.

Methodology for calculating average daily earnings for payment of severance pay

The payment of additional funds upon dismissal (severance pay) is regulated by Art. 178 Labor Code of the Russian Federation. This money is not accrued in all cases of employee departure, but only when the reason for dismissal, recorded in the work book and order, is one of the following:

health inadequacy of the position;
exit of an employee who previously held the position from which the person being dismissed is leaving;
conscription of an employee to military or alternative service;
refusal to move to work in another area.

In these situations, upon leaving, the employee is entitled to funds in the amount of their average earnings for 2 weeks.

If an employee is forced to leave due to:

liquidation or reorganization of the company;
reduction in numbers or staff,

then he is entitled to a compensation payment in the amount of average monthly earnings.

In all of the above cases, the employee is retained his average monthly salary for the first time after losing his job (no more than 2, in some cases - 3 months from the date of dismissal, this amount also includes severance pay).

Calculation procedure

The billing period for which the total income is determined is 12 months.
If the length of service of the dismissed employee is less than a year, the calculation period is considered to be the time from the date of hire to the first day of the last working month.
It is necessary to take into account the number of days actually worked during this period.

When the last calendar year is fully worked, the calculation formula is applied:

Day-to-day = (∑12 months / 12) / Day/month Wed.

Day-to-day – average daily earnings;
∑12 months – the employee’s total income for 12 months;
Day/month Wed. – the average length of the month, recorded as 29.3 days.

When a billing period is not fully worked out, the formula is applied:

Day-to-day = ∑Nmonth. / (N-1) + Days of non-weekly months

Nmonth – number of full months worked;
Day.week.month. – the number of days actually worked in an incomplete month.

Calculation example

Employee Rosomakhin V.M. worked for the company from April 18, 2015 with a salary of 20 thousand rubles/month. In the last year, based on the results of his work, he was awarded a bonus in the amount of 5 thousand rubles. Resigned due to staff reduction on 04/18/2017. Paid vacation days have been used in full. During the last year he has been on sick leave for a total of 20 days.

Let's calculate the average daily earnings for the compensation due to him. The funds received during this time amounted to 20,000 x 12 + 5,000 = 245,000 rubles. We apply the formula:

Average daily earnings Rosomakhina V.M. = 245,000 / 12 / 29.3 = 696.8 rubles.

When calculating compensation, funds paid for 20 days of temporary disability will need to be subtracted from the amount received.

Methodology for calculating average daily earnings for payments for unused vacation

The principle of calculating the average daily earnings in this case is almost identical to the previous one: the same calculation period is taken (12 months), the total earnings are looked for, to which the profit required by law (salary increase, bonuses, etc.) is added.

The difference lies in the calculation of days worked in the billing period, since in order to be granted paid leave, an employee must have at least six months of work experience. So, we perform the following actions.

We count the number of months worked and compare them with the length of service required for vacation. If an integer number of months have been worked, we use the indicator without changes. If there is a shortfall before the end of the month or the processing of an incomplete month, we apply the following principle: days that are less than 15 are discarded, the number of days greater than 15 is counted as a month. The result is an integer - the number of months for which the employee is entitled to days of paid rest.
The number of vacation days that the employee would be entitled to during this period is calculated.
From the total number of allotted rest days, you need to subtract the number of days that the employee managed to spend on vacation during this period.
To determine the amount of compensation, the resulting figure is multiplied by the average daily earnings, calculated using the same formulas as for calculating severance pay.

Average earnings are not wages, they are a guarantee to the employee under labor law. An employee may be absent from work, but he is guaranteed to be paid the same average earnings: for the time he is on a business trip, vacation, during vocational training, etc. The formula for calculating average earnings depends on the situation.

In what cases is the average salary maintained?

The procedure for calculating average wages is regulated by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (regulations on the specifics of calculating average wages). Average earnings for vacation pay and compensation for unused vacation are calculated in one way, in another way - all other cases, for example:

time spent on a business trip;
forced absenteeism;
severance pay upon dismissal of an employee for certain reasons;
days of mandatory medical examination.

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Case 1. Calculation of average earnings for vacation pay and compensation for unused vacation

To calculate average earnings you need to determine:

Billing period (in general - 12 previous months).
The amount of payments for the billing period. The calculation includes only those payments that are provided for by the organization’s local regulations; are payments for labor and are accrued for the time actually worked in the billing period.
Number of calendar days. For a fully worked month - 29.3, for a period of illness or vacation - the number of days will have to be determined by calculation. Important: if we are talking about vacation pay for an employee with whom a fixed-term employment contract has been concluded, the calculation is made based on working days.
Formula for calculating average daily earnings: The amount of payments actually accrued in the billing period must be divided by the number of calendar days (in a fully worked month - 29.3) in the billing period.

Before you count compensation for unused vacation, it is necessary to determine the number of days that are subject to compensation. Full compensation is paid if the employee has worked for at least 11 months. Otherwise, incomplete compensation will be paid.

For more information about calculating vacation pay, read articles by experts from the School of Accountants:

How to calculate vacation pay correctly? (The article contains a vacation pay calculator).

Calculation of vacation pay: 5 mistakes that should be avoided - for example, one of the mistakes is when the calculation period for vacation pay is incorrectly determined. The reason for this error lies in the incorrect reading of paragraph 5 of Regulation No. 922. This indicates the time that should be excluded from the calculation.

Case 2. Cases not related to vacation pay (calculation of average earnings for a business trip, absenteeism, vocational training, etc.)

The billing period and payment amount are determined similarly to the first case. But average daily earnings are calculated differently:

the calculation includes not calendar days, but working days;
formula for calculating average daily earnings: The amount of wages actually accrued for days worked in the billing period must be divided by the number of days actually worked in this period.

Bonuses are taken into account in a special manner (article with

What are the features of calculating average wages to determine unemployment benefits? What billing period should be used to calculate average earnings? What payments are included in the calculation of average earnings? How to calculate average earnings if the employee had earnings only in the month of dismissal? How is average earnings determined taking into account bonuses? In what order is average earnings calculated when bonuses increase?

Employees of the Ministry of Labor in Letter No. 16-5/B-421 dated August 15, 2016 recommended the form of a certificate of average earnings for the last three months of work, which is issued at the last place of work. This certificate is issued to a dismissed or former employee to receive unemployment benefits from the employment service at his place of residence. In the article we will remind you how the average earnings are calculated to fill out such a certificate.

According to paragraph 2 of Art. 3 of Law of the Russian Federation No. 1032-1, a certificate of average earnings for the last three months at the last place of work is required for a dismissed employee to receive unemployment benefits from the employment service.

For your information:

The employer is obliged to issue this certificate upon a written application from the employee no later than three working days from the date of filing such an application (Article 62 of the Labor Code of the Russian Federation).

Despite the fact that the Ministry of Labor recommended the certificate form in its letter, its use is not mandatory. This means that if the specified certificate is drawn up by the employer in any form, but contains information necessary to determine the amount and timing of payment of unemployment benefits, then there are no grounds for refusing to accept it. Such clarifications are presented in letters of the Ministry of Labor of the Russian Federation dated August 15, 2016 No. 16-5/B-421, Rostrud dated November 8, 2010 No. 3281-6-2.

Note:

A citizen can obtain a certificate of average earnings for the last three months at his last place of work from an archival organization. Such a certificate will also be accepted by social security officials to calculate unemployment benefits. These clarifications are presented in paragraph 20 of the Information of the Ministry of Labor of the Russian Federation dated 03/05/2013.

What details should a certificate drawn up in any form contain?

So, the certificate drawn up in any form must contain the following information:

name, TIN and legal address of the institution where the citizen worked;
Full name of the employee;
the period of his work and position (the same as they are indicated in the work book);
information about working conditions (full or part-time);
average earnings for the last three months of work;
information about the presence, during the 12 months preceding dismissal, of periods not included during paid work - when the employee did not work, but his average earnings were retained (for example, maternity leave, parental leave, temporary disability, business trips, etc.);
basis for issuing a certificate (personal accounts, payment documents);
signatures of the head and chief accountant of the organization, seal impression.

Calculation of average earnings.

Currently, the calculation of average earnings must be made in accordance with the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of professional training, retraining and advanced training in the direction of the employment service authorities, approved by Resolution of the Ministry of Labor of the Russian Federation dated August 12, 2003 No. 62 (hereinafter referred to as Procedure No. 62).

Average earnings are necessary to determine the amount of unemployment benefits paid to laid-off citizens. It is accrued to citizens from the first day of their recognition as unemployed (clause 3 of Article 31 of Law of the Russian Federation No. 1032-1). According to paragraph 1 of Art. 34 of the Law of the Russian Federation No. 1032-1 to citizens dismissed for any reason during the 12 months preceding the start of unemployment, who during this period had paid work for at least 26 weeks on a full-time basis (full workweek) or on a part-time basis (part-time working week) recalculated to 26 weeks with a full working day (full working week) and recognized as unemployed in the prescribed manner, is accrued:

a) in the first (12-month) payment period:

for the first three months - in the amount of 75% of their average monthly earnings (salary), calculated for the last three months at the last place of work (service);
for the next four months - in the amount of 60%;
in the future - in the amount of 45%, but in all cases not higher than the maximum amount of unemployment benefits and not lower than its minimum amount, increased by the regional coefficient;

b) in the second (12-month) payment period - in the amount of the minimum amount of unemployment benefits, increased by the regional coefficient. This period concerns unemployed citizens who are not employed after the first period of unemployment benefits. They have the right to receive unemployment benefits again, unless otherwise provided by law. The total period for payment of benefits to a citizen cannot exceed 24 months in total for 36 months (Clause 5 of Article 31 of Law of the Russian Federation No. 1032-1).

For your information:

For 2016, Decree of the Government of the Russian Federation dated November 12, 2015 No. 1223 established the following amounts of unemployment benefits:

minimum – 850 rubles;

maximum – 4,900 rub.

Calculation period for calculating average earnings for calculating unemployment benefits

Clause 3 of Procedure No. 62 establishes that the employee’s average earnings are calculated for the last three calendar months (from the 1st to the 1st) preceding the month of dismissal.

Example 1

The employee resigned on November 7, 2016. What billing period should I take to fill out the certificate?

In this case, the calculation period will be from 07/01/2016 to 10/31/2016.

Note:

If an employee quits on the last day of the month, the month of dismissal can be included in the billing period, but only if the average earnings are higher (Definition of the RF Armed Forces dated June 8, 2006 No. KAS06-151).

Example 2

The employee resigned on October 31, 2016. What billing period should be taken in this case?

In the case under consideration, the period from 07/01/2016 to 10/31/2016 can be taken as the calculation period, if the average earnings calculated for this period are greater than the average earnings for the period from 06/01/2016 to 09/30/2016. The average earnings may be higher, for example, if the employee was paid a bonus in the month of dismissal.

We draw your attention to clause 4 of Procedure No. 62, which states that days should be excluded from the billing period when:

the employee retained his average earnings in accordance with the legislation of the Russian Federation;
the employee received temporary disability benefits or maternity benefits;
the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
the employee did not participate in the strike, but due to this strike he was unable to perform his work;
the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;
the employee was provided with days of rest (time off) in connection with work beyond the normal working hours under the rotation method of organizing work and in other cases in accordance with the legislation of the Russian Federation.

How to determine the billing period if it consists entirely of days excluded from it in accordance with clause 4 of Procedure No. 62? In this case, the average earnings are determined based on the amount of wages actually accrued for the previous period of time equal to the calculated one (clause 5 of Procedure No. 62).

Example 3

The employee quit on the last day of maternity leave – November 7, 2016. Before this, she had maternity leave. How to determine the billing period?

In connection with these vacations, the employee was absent from work from June 20, 2013 to November 7, 2016. Thus, the billing period determined according to the general rules consists entirely of days excluded from it. Therefore, as a calculation period it is necessary to take the period from 03/01/2013 to 05/31/2013.

How to determine the payroll period if the employee did not have actual accrued wages or actually worked days during the payroll period and before it? Average earnings in this case are determined based on the amount of wages accrued for the days actually worked by the employee in the month of dismissal (clause 6 of Procedure No. 62).

Example 4

The employee resigns on November 23, 2016. He has been working at the institution since November 1, 2016. How to determine the billing period?

In this case, the calculation period will be the period of work of this employee in the institution, that is, from November 1, 2016 to November 23, 2016.

Payments that are included in the calculation of average earnings.

By virtue of clause 2 of Order No. 62, when calculating average earnings, all types of payments provided for by the remuneration system applied in the relevant organization are taken into account, regardless of the sources of these payments, which include:

, accrued to employees at tariff rates (official salaries) for time worked, at piece rates, issued in non-monetary form;
monetary remuneration accrued for time worked to persons holding government positions;
wages accrued to teachers of primary and secondary vocational education institutions for hours of teaching work in excess of the reduced annual teaching load (counted in the amount of 1/10 for each month of the billing period, regardless of the time of accrual);
the difference in the official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);
wages finally calculated at the end of the calendar year, determined by the remuneration system (counted in the amount of 1/12 for each month of the billing period, regardless of the time of accrual);
allowances and additional payments to tariff rates (official salaries) for professional excellence, class, qualification category (class rank, diplomatic rank), length of service (work experience), special conditions of civil service, academic degree, academic title, knowledge of a foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, performing the duties of a temporarily absent employee without exemption from the main job, leading a team;
payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special working conditions, for work at night, payment for work on weekends and non-working holidays, payment for overtime work;
bonuses and remunerations, including remuneration based on the results of work for the year and one-time remuneration for length of service;
other types of payments in accordance with the existing remuneration systems in the organization.

Note:

As already mentioned, clause 4 of Order No. 62 establishes periods that are excluded from the calculation. Amounts paid during this time are also not taken into account when calculating average earnings.

Formula for calculating average earnings.

Clause 7 of Order No. 62 provides that to determine average earnings, it is necessary to use the average daily earnings, which is calculated using the formula:

For your information

When an employee is assigned part-time work (part-time work week, part-time work), the average daily earnings are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a five-day (six-day) work week falling on the time worked in the billing period.

Example 5

The employee resigned on November 7, 2016. His salary for the billing period from 08/01/2016 to 10/31/2016 was:

for August – 32,000 rubles;
for September – 30,000 rubles;
for October – 32,000 rubles.

The billing period has been fully worked out. The employee has a 40-hour work week (five working days). Let's calculate his average earnings to compile a certificate for the employment service.

The amount of wages actually accrued to the employee for the billing period will be 94,000 rubles. (32,000 + 30,000 + 32,000).

The number of days actually worked during the billing period is 66 working days (23 + 22 + 21), where 23, 22 and 21 are the number of working days according to the production calendar for August, September and October 2016, respectively.

The average daily earnings of an employee will be 1,424.24 rubles. (94,000 rubles / 66 working days).

Average earnings will be 31,333.28 rubles. (RUB 1,424.24 x 22 working days).

Formula for calculating average earnings with cumulative accounting of working hours.

Paragraph 8 of Procedure No. 62 states that when determining the average earnings of an employee for whom the summed amount is established, the average hourly earnings are used, determined as follows:

Let's give an example of calculating average earnings.

Example 6

The employee was fired on November 7, 2016. The billing period from 08/01/2016 to 10/31/2016 has been fully worked out. During the billing period, the employee was provided with a summarized recording of working time. The number of working hours according to the 40-hour workweek schedule in accordance with the production calendar for 2016 is as follows:

in August - 184 hours, 176 hours worked, salary - 28,000 rubles;
in September - 176 hours, 182 hours worked, salary - 32,000 rubles;
in October - 168 hours, 170 hours worked, salary - 30,000 rubles.

Let's calculate the average salary of an employee to prepare a certificate for the employment service.

So, first we determine the average hourly earnings. It will be equal to 170.45 rubles. ((28,000 rub. + 32,000 rub. + 30,000 rub.) / (176 hours + 182 hours + 170 hours)).

The average employee's earnings will be RUB 29,999.20. (RUB 170.45 x ((184 hours + 176 hours + 168 hours) / 3 months)).

Calculation of average earnings if the employee had earnings only in the month of dismissal.

Example 7

The employee resigns on November 23, 2016. He works at the institution from November 1, 2016 to November 23, 2016. In this case, the estimated period of work of this employee in the institution will be. During the billing period, his salary amounted to 28,000 rubles. The employee has a 40-hour work week (five working days). Let's calculate his average earnings.

The amount of payments included in the calculation of average earnings accrued to him for this period is 28,000 rubles, the number of days worked is 17. The number of working days according to the production calendar for November 2016 is 21.

The average employee's earnings will be 34,588.24 rubles. (RUB 28,000 / 17 working days x 21 working days).

Calculation of average earnings taking into account bonuses.

Clause 9 of Order No. 62 establishes the procedure for calculating average earnings taking into account bonuses depending on the type of bonus: monthly, quarterly or annual. Let's look at each award in more detail.

When calculating average earnings, you must take into account:

1) monthly bonuses and rewards - no more than one payment for the same indicators for each month of the billing period.

Example 8

for August – 32,000 rubles;
for September – 30,000 rubles;
for October – 32,000 rubles.

The billing period was fully worked out by him. The employee has a 40-hour work week (five working days). In addition, he was paid a monthly bonus of 6,000 rubles. Let's calculate the average salary of an employee to prepare a certificate for the employment service.

First, we determine the amount actually accrued to the employee for the billing period. It will be 112,000 rubles. (32,000 rub. + 30,000 rub. + 32,000 rub. + 6,000 rub. x 3 months). The number of days actually worked during the billing period is 66 working days.

The average daily earnings of an employee will be 1,697 rubles. (RUB 112,000 / 66 working days).

The average monthly number of working days in the billing period is 22 (66 working days / 3 months).

The average salary of an employee will be 37,334 rubles. (RUB 1,697 x 22 working days).

Note:

If an employee is awarded two bonuses for one indicator in one month, for the calculation it is necessary to take the bonus whose amount is greater.

2) bonuses and remunerations for a period of work exceeding one month - no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period.

Example 9

The employee was fired on November 7, 2016. His salary for the billing period from 08/01/2016 to 10/31/2016 is equal to:

for August – 32,000 rubles;
for September – 30,000 rubles;
for October – 32,000 rubles.

The billing period has been fully worked out. The employee has a 40-hour work week (five working days). He was also paid a monthly bonus in the amount of 6,000 rubles, and was also given a quarterly bonus in the amount of 24,000 rubles. Let's calculate the average salary of an employee to prepare a certificate for the employment service.

So, when calculating average earnings, it is necessary to take into account all bonuses paid to the employee:

monthly bonuses in the amount of 18,000 rubles. (RUB 6,000 x 3 months);
quarterly bonus in full, that is, 24,000 rubles. (RUB 24,000 / 3 months x 3 months).

The average daily earnings will be 2,060.60 rubles. (RUB 136,000 / 66 working days).

Average monthly number of working days in the billing period – 22
(66 work days / 3 months).

The average salary of an employee will be 45,333.20 rubles. (RUB 2,060.60 x 22 working days).

3) remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remuneration based on the results of work for the year, accrued for the previous calendar year - in the amount of 1/12 for each month of the billing period, regardless of the time the remuneration was accrued.

Example 10

The employee was fired on November 7, 2016. His salary for the billing period from 08/01/2016 to 10/31/2016 was:

for August – 32,000 rubles;
for September – 30,000 rubles;
for October – 32,000 rubles.

The billing period has been fully worked out. The employee has a 40-hour work week (five working days). In addition, in April 2016, he was paid a bonus for 2015 in the amount of 36,000 rubles. Let's calculate his average earnings to fill out a certificate for the employment service.

The annual bonus accrued for the previous calendar year must be taken into account when calculating average earnings in the amount of 1/12 for each month of the billing period, regardless of the time the remuneration was accrued. This means that the annual bonus will be taken into account in the amount of 9,000 rubles. (RUB 36,000 / 12 months x 3 months). Thus, the average employee’s earnings will be 34,333.34 rubles. (RUB 103,000 / 66 working days x
22 workers days).

4) bonuses and remunerations in the event that the time falling within the billing period is not fully worked or time was excluded from it in accordance with clause 4 of Procedure No. 62 - in proportion to the time worked in the billing period (except for monthly bonuses paid together with wages for a given month).

Example 11

The employee was fired on November 7, 2016. He was given a 40-hour work week (five working days). The billing period from 08/01/2016 to 10/31/2016 was not fully worked out by him:

from 09/12/2016 to 09/16/2016 (five calendar days) he was on sick leave;
from 10.10.2016 to 14.10.2016 (five calendar days) the employee was on a business trip.

In addition, during the billing period he was paid bonuses:

in August for the second quarter of 2016 - in the amount of 18,000 rubles;
in September for August - in the amount of 6,000 rubles;
in October for September - in the amount of 6,000 rubles, for October - in the amount of 6,000 rubles, for the third quarter of 2016 - in the amount of 18,000 rubles.

Let's calculate the total amount of bonuses when determining the average earnings for the employment service.

The number of working days according to the production calendar for 2016 for the billing period (from 08/01/2016 to 10/31/2016) was 66 working days, and the number of days worked by the employee during this period was
56 working days.

When calculating average earnings, bonuses will be taken into account in the following amounts:

for August 2016 – RUB 5,090.90. (RUB 6,000 / 66 work days x 56 work days);
for September 2016 – RUB 5,090.90. (RUB 6,000 / 66 work days x 56 work days);
for October 2016 - 6,000 rubles, since this is a monthly bonus paid along with wages for a given month;
for the second quarter of 2016 – RUB 15,272.72. (RUB 18,000 / 66 working days x
56 workers days);
for the third quarter of 2016 – RUB 15,272.72. (RUB 18,000 / 66 working days x
56 workers days).

The total amount of bonuses taken into account when calculating average earnings for an employment center will be 46,727.24 rubles. (5,090.90 + 5,090.90 + 6,000 + 15,272.72 + 15,272.72).

Note:

If an employee has worked in an organization for an incomplete working period, for which bonuses and rewards are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining average earnings based on the actually accrued amounts according to the rules established by clause 9 of Procedure No. 62.

Calculation of average earnings when increasing salaries in an organization.

Clause 10 of Procedure No. 62 establishes the rules for calculating average earnings when tariff rates (official salaries, monetary remuneration) increase in an organization (branch, structural unit). In this case, the average earnings of workers increases as follows:

1) if the increase occurred during the billing period, payments taken into account when determining average earnings and accrued for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of occurrence of the event with which The preservation of average earnings is related to the tariff rates (official salaries, monetary remuneration) of each month of the billing period.

Example 12

The employee was fired on November 7, 2016. The billing period is from 08/01/2016 to 10/31/2016. From September 1, 2016, the organization increased salaries from 28,000 to 32,000 rubles. The employee has worked out the entire pay period. Let's calculate the average salary for the employment service.

Let's determine the increase factor. It will be equal to 1.14 (32,000 rubles / 28,000 rubles).

The average daily earnings of an employee will be 1,453.34 rubles. ((28,000 rub. x 1.14 + 32,000 rub. + 32,000 rub.) / 66 working days), where 66 working days is the number of days actually worked in the billing period.

The average earnings that must be indicated in the certificate for the employment service will be equal to 31,973.48 rubles. (RUB 1,453.34 x (66 work days / 3 months)).

2) if the increase occurred after the billing period before the day of dismissal, the average earnings calculated for the billing period increase.

Example 13

The employee was fired on November 7, 2016. The billing period is from 08/01/2016 to 10/31/2016. From November 1, 2016, salaries increased from 28,000 to 32,000 rubles. The employee has worked out the entire pay period. Let's calculate the average salary for the employment service.

First, it is also necessary to determine the increase factor. It will be equal to 1.14 (32,000 rubles / 28,000 rubles).

The average daily earnings of an employee will be 1,272.72 rubles. ((28,000 rub. + 28,000 rub. + 28,000 rub.) / 66 working days), where 66 working days is the number of days actually worked in the billing period.

The average salary of an employee, which must be reflected in the certificate for the employment service, is RUB 31,919.82. (RUB 1,272.72 x (66 work days / 3 months) x 1.14).

3) if the increase occurred after the employee was dismissed, the average salary does not increase.

Calculation of average earnings when increasing the size of allowances.

A special calculation of average earnings is established in clause 11 of Procedure No. 62. This clause must be applied only if the organization has increased the following allowances:

for the qualification category;
for class rank;
for diplomatic rank;
for special conditions of public service.

So, if the size of one of the above allowances has increased, the average earnings of employees increase in the following order:

1) if the increase occurred during the billing period, the allowances accrued for the period of time preceding the increase are increased by factors that are calculated by dividing the specified allowance established in the month of occurrence of the event associated with maintaining the average earnings by the allowances of each month of the billing period.

Example 14

The employee was fired on November 7, 2016. His salary is 28,000 rubles. In addition, he is paid a bonus for his class rank. From September 1, 2016, the bonus for class rank was increased from 2,000 to 3,000 rubles. The billing period from 08/01/2016 to 10/31/2016 was fully worked by the employee. Let's calculate the average salary for the employment service.

First, let's determine the increase factor. It will be equal to 1.5 (3,000 rubles / 2,000 rubles). The average daily earnings of an employee will be 1,409.10 rubles. ((RUB 28,000 + RUB 2,000 x 1.5 + RUB 28,000 + RUB 3,000 + RUB 28,000 + RUB 3,000) / 66 working days), where 66 working days is the quantity actually worked days in the billing period.

The average salary that must be indicated in the certificate for the employment service is RUB 31,000.20. (RUB 1,409.10 x (66 work days / 3 months)).

2) if the increase occurred after the dismissal of the employee, the specified allowances included in the average salary do not increase.

In conclusion, we note that a certificate of average earnings for the employment service can be drawn up either in any form (and it must reflect information by which the amount and timing of payment of unemployment benefits can be determined), or in the recommended form given in the Letter Ministry of Labor of the Russian Federation dated August 15, 2016 No. 16-5/B-421. Average earnings are calculated in accordance with Procedure No. 62. When calculating average earnings, special attention must be paid to:

determining the billing period;
payments for the billing period (exclude payments specified in clause 4 of Procedure No. 62);
calculation of average earnings taking into account bonuses;
calculation of average earnings taking into account increases in official salaries or bonuses.

A completed certificate of average earnings for the employment service must be provided to the employee within three days from the date of his written request to the employer.

The full text of the letter can be found in the magazine “Payment in a state (municipal) institution: acts and comments for an accountant” (No. 11, 2016).

Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in the Russian Federation.”

“Answers to questions from executive authorities of the constituent entities of the Russian Federation exercising powers in the field of promoting employment of the population, on the application of the Rules for registration of citizens in order to find suitable work, Rules for registration of unemployed citizens, requirements for the selection of suitable work, approved by the Decree of the Government of the Russian Federation of September 7, 2012 No. 891 “On the procedure for registering citizens in order to find a suitable job, registering unemployed citizens and requirements for selecting a suitable job.”

The need to calculate average earnings upon dismissal arises in two cases:

when paying compensation for unspent vacation days (or withholding for excessive days off);
when calculating severance pay.

Compensation for vacation not taken is paid if the employee has not used all the days of annual rest due to him ().

The reasons for the need to pay severance pay are specified in Article 178 of the Labor Code of the Russian Federation.

If the organization's headcount is reduced or the enterprise is liquidated, the employee is paid a severance pay equivalent to the average monthly salary, and the same income is retained for another month if the employee does not find a job. In exceptional cases, by decision of the employment service, the additional payment may be retained for another month.

A benefit in the amount of two weeks' average salary is retained for the following cases of termination of an employment contract:

for health;
due to conscription into the armed forces;
in case of refusal to transfer to another location together with the organization.

The amount and cases of payment of severance pay can be further agreed upon in the employment contract.

Billing period. Included and excluded days

The main difference in calculating the average daily income for severance pay and vacation compensation is due to the fact that in the first case the calculation is carried out on working days, and in the second - on calendar days.

	Severance pay	Vacation compensation
Calculation procedure	on work days	by calendar days
Billing period	12 months; upon dismissal on the last day, including the month of dismissal	12 months; upon dismissal on the last day, including the month of the last day of work
Included days	All days when the employee was at work	All calendar days minus excluded ones
Excluded days		Illness, vacation, business trip and other time away from work
Determining the days of an incompletely worked month	For calculation we take only days worked	In a fully worked month there are 29.3 days. In unprocessed we determine by the formula:
Paid period	According to the Labor Code or employment contract	Defined as the difference between the number of vacation days allotted to the employee for the entire period of work and the number of actual days off

Determination of earnings included in the calculation

Earnings included in the calculation are determined similarly for both types of payments. The calculation includes all types of payments related to the performance of work duties and accrued for time worked. You should not include accruals for days of absence: vacations and illness. As well as payments not related to work: financial assistance, bonuses for holidays.

Bonuses are taken into account in a special way:

monthly - in full during the accrual period;
for a period less than the estimated period - one in full for each indicator;
for a period longer than the estimated period - in the amount of the monthly part for each month;
annual - included in full if it relates to the billing period, regardless of the date of actual payment.

You should also adjust the base if during the period there was an increase in salaries in the department in which the leaving employee worked, or throughout the enterprise.

How to calculate average daily earnings upon dismissal

To calculate average earnings, use the formula:

for severance pay:

to compensate for unused vacation:

To help with the calculation or check the amounts already calculated, we have developed an average daily earnings calculator upon dismissal to calculate severance pay and compensation for unused vacation.

Average earnings are an indicator that is calculated by an accountant according to special rules to calculate a certain payment intended to be issued to an employee. The value under consideration is used in the calculation of many payments; in this article we will consider its use in calculating compensation for unused vacation upon dismissal. Below are the current formulas for 2017 – 2018, rules and an example of calculating average earnings.

Compensation is paid to the employee for those days of vacation that he did not have time to take off during work. Upon dismissal, the accountant calculates unused vacation days and charges compensation for them.

General formula for calculating compensation:

K = SDZ * BOTTOM,

SDZ – average daily earnings;

DAYS – days of unused vacation.

The days of unused vacation can be determined if the number of vacation days already taken is known. As for the average daily earnings, it must be calculated according to the rules outlined below. For clarity, an example calculation is considered below.

Formula for calculating average earnings for compensation upon dismissal in 2017 - 2018

The general form is:

SDZ = Base / OD,

Base - payments in favor of the employee, taken into account in the calculation of vacation compensation;

OD – days worked in the period for which the calculation is carried out.

The base and days worked are considered for the same period, called the calculation period.

Note: to calculate average earnings to pay for unused vacation days, you need to take the daily indicator (and not the monthly one), since in the formula for calculating compensation it is multiplied by the number of days.

What period is considered a settlement period?

In the case of calculating average earnings for compensatory vacation payment, you need to take a twelve-month period. The last months before dismissal are taken in calendar terms.

Example:

The employee resigns on April 12, 2018. This means that the billing period is from April 2017 to March 2018 inclusive.

It would be a mistake to take the period from 04/12/2017 to 04/11/2018. The 4th paragraph of the Regulation on average earnings clearly indicates the need to take into account calendar months.

Features:

When dismissing the last day, the month of termination of the employment relationship is also taken into account. Rostrud reported this in its letter 2184-6-1.

Example:

The employee was dismissed on April 30, 2018. This means that compensation must be calculated for the period from May 2017 to April 2018 inclusive.

If pregnancy or child care leave falls within the twelve-month period, then it is allowed to take an earlier period - before the start of the designated leaves.

Example:

From 09.12.15 to 01.29.16, the employee was on maternity leave, from 01.30.16 to 02.10.18 - on maternity leave. On February 10, 2018, her voluntary dismissal was formalized.

The billing period from February 2017 to January 2018 was entirely covered by maternity leave, which means that this period needs to be replaced by 12 months before going on maternity leave - from 09/01/14 to 08/31/15.

Base for calculating average earnings

The next indicator necessary to calculate the average daily earnings for compensation upon dismissal is the base. This is the sum of all employee payments for the period defined as settlement.

Not all employee benefits need to be included in the calculation. Only income that is directly related to the performance of work duties is subject to accounting.

You need to include in the average earnings base:

salary;
bonuses accrued based on the results of various periods (month, quarter, half-year, year) are taken into account in a special order, which is described below;
other incentive payments for labor achievements, according to the bonus system.

Days worked for average earnings

This indicator is calculated separately for months that are fully and partially worked by the employee.

The following rule applies:

if an employee went to work on all working days in a month to perform job duties, then it is considered that he has 29.3 days worked;
if in a month there are periods of absence from work for any reason (vacation, business trip, illness, absenteeism, suspension, release), then the days worked are calculated according to the formula (actually worked days / total number of days in the month) * 29.3.

Below is an example that will explain the principles of calculating average daily earnings to compensate for unused vacation upon dismissal.

Example of calculating average earnings for compensation

The date of dismissal is April 17, 2018. The period for calculating average earnings is from April 2017 to March 2018. During this period, earned: salary 390,000 rubles, vacation pay - 31,500 rubles, sick leave benefits - 4,300 rubles. In the specified period there were 28 days of vacation in July 2017. and 5 days of sick leave in January 2018.

Let's calculate the average earnings for compensation payments for unused vacation days:

Base = 390,000 (we do not take into account vacation and sick leave);
Days worked = 10*29.3 + (3/31) * 29.3 + (26/31) * 29.3 = 320.41. (10 full months, 3 days worked in July, 26 in January).
SDZ = 390000 / 320.41 = 1217.19 rubles.

vacation period - in full months,
the number of vacation days due for it is 2.33 days for each month with 28 days of annual leave;
the number of days already used for the entire period of work;
number of unused days – the used days from clause 3 are subtracted from the total number of days from clause 2;
the average earnings for 1 day are multiplied by the indicator from point 4, the result is compensation for unused vacation days. To be paid on the day of dismissal of the employee.

How are bonuses taken into account when calculating average earnings for vacation compensation?

Bonuses can be accrued based on the results of various time periods - monthly, quarterly, semi-annual, annual.

The rules for accounting for this type of additional payments when calculating compensation upon dismissal are established in clause 15 of the Regulations on Average Earnings

Monthly bonus

One bonus for each indicator for each month of the billing period is included in the general base. In this case, the bonus must be accrued in the billing period.

Example:

The employee is a specialist in the sales department, he is awarded two monthly bonuses for sales indicators and one for the return of receivables, that is, 24 bonuses were given for sales for the year, 12 bonuses for debt collection.

When calculating average earnings upon dismissal over the last 12 months, only 12 bonuses for sales performance and 12 bonuses for debt repayment can be taken into account.

Quarterly bonus

Example:

The employee leaves in December 2017. For the billing period, he was awarded a bonus for the 1st, 3rd quarter and half a year. All three bonuses must be included in full in the calculation.

Annual bonus

This bonus is taken into account in a special way.

Example:

The employee leaves on January 18, 2018. In January 2017, he was awarded an annual bonus for 2016, and in January 2018, a bonus for 2017. You only need to take into account the annual bonus that was assigned for the year that was included in the calculation period for average earnings.

This period is from January to December 2017 inclusive. This means that we include in the database only the bonus assigned for 2017 and accrued in January 2018.

Part of the bonus to be included in the base = Amount of accrued annual bonus / Working days according to the production calendar in the billing period * Actual days worked in the billing period.

Also read about accounting for annual bonuses in.

Accounting for salary increases in the billing period in calculating average earnings

Another situation that raises many questions is the increase in salary. How can this be taken into account when calculating compensation upon dismissal?

If salaries are increased for all employees of the enterprise, or for all employees of the department where the dismissed employee works, then this increase must be taken into account when calculating the average earnings to compensate for leave upon dismissal, it is necessary to index by the coefficient, which is calculated by the formula:

Coefficient = Increased salary / Previous salary

Moreover, there is no need to index bonuses, incentive payments that are not directly related to the size of the salary, or for which there is no fixed dependence on the salary. For example, a bonus, the size of which is considered to be in the range from 10 to 20 percent of the salary, does not need to be indexed. There is also no need to index bonuses assigned in a fixed monetary amount or as a percentage of an indicator other than salary - 3% of sales volume.

Only additional payments tied to the salary in a fixed amount need to be indexed, for example, 1/10 of the salary or 5% of the salary.

Another influencing factor is the timing of the salary increase.

If the moment of the increase fell within the calculation period for average earnings for vacation compensation upon dismissal, those payments that were accrued in this calculation period for the months preceding the increase are subject to indexation;

Example:

The dismissal date is March 10, 2018. The accounting year is from March 2017 to February 2018. The salary increase occurred throughout the enterprise in July 2017. The employee's salary increased from 35,000 to 37,000.

It is necessary to index the salaries accrued for the period from March to June 2017 inclusive. Indexation coefficient = 37000/35000 = 1.056.

If the moment of increase occurred after the billing period, but before the date of dismissal, then all payments accrued in the billing year must be indexed.

Example:

Date of dismissal: February 19, 2018. The calculation year for average earnings for compensation is from February 1, 2017 to January 31, 2018. The salary increase was made on February 1, 2018.

It is necessary to index the salary for each month of the billing year.