The issues of calculating average earnings often become a "headache" for accountants: the legislation is constantly being improved, and various nuances and atypical situations pose tasks that are not at all easy to cope with. The proposed article will help to understand the most problematic aspects of calculating the average wage, and to reduce the problems that arise in this area of ​​work to a minimum.

The calculation of average earnings has to be resorted to constantly - when employees go on paid leave, when they are sent on a business trip, for training (both as part of advanced training and when receiving basic education), when undergoing medical examinations and examinations, donating blood, etc. e. Current wages for the specified periods cannot be paid. It is necessary to calculate the average earnings according to strictly established rules. Otherwise, the provisions of labor law are violated.

In addition, the difference in the calculations is not ruled out: the amount of average earnings may differ from the amounts of wages actually accrued. The underpayment of average earnings is a shortcoming, which will be reflected in the audit reports, and its overpayment is an illegal expenditure of budgetary appropriations with all the ensuing consequences.
The procedure for calculating the average wage is constantly being improved. At present, this issue is regulated by the provisions of Article 139 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) and Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. The said Decree approved the Regulations on the peculiarities of the procedure for calculating the average wage (hereinafter referred to as the Regulations).

At first glance, the method of calculating the average wage is simple and understandable. However, in practice, one has to constantly face numerous non-standard tasks, the solution of which is not provided by the software products used and requires additional explanations.

It should be borne in mind that the explanations given in the article cannot be applied when calculating the monetary content of state civil servants for the relevant periods. In relation to this category of persons, the calculation method provided for by the Rules for calculating the monetary allowance of federal state civil servants (approved by Decree of the Government of the Russian Federation of 06.09.2007 No. 562) is applied.

General rules for determining the billing period

Recall that in accordance with Article 139 of the Labor Code of the Russian Federation, in any mode of operation, the calculation of the average salary of an employee is based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary. In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
Along with this, the collective agreement of the institution may also provide for other periods for calculating the average wage, unless this worsens the situation of employees.

Thus, on the basis of the above provisions of Article 139 of the Labor Code of the Russian Federation, an institution has the right to refuse to use the generally established 12-month period and calculate average earnings for the previous 3, 6 or more months. However, not everything is so clear.
When changing the billing period, special attention must be paid to ensuring that the position of employees does not worsen. In fact, this means that the calculation of average earnings will have to be done twice - based on the settlement period adopted by the institution and the 12-month generally established period. The values ​​obtained will need to be compared and the larger of them accepted for accrual. In practice, institutions refuse such multi-stage calculations and calculate the average earnings for the last 12 months.

In the general case (unless otherwise provided by the collective agreement of the organization or a local regulatory act), the calculation period for calculating average earnings is the last 12 calendar months (from the 1st to the 1st day) preceding the month in which the vacation begins (business trips, dismissal or other event related to the calculation of average earnings), or the month in which, on the basis of a written order (instruction) issued by the organization, compensation for unused vacation is calculated.

Example 1

Since August 10, 2009, an employee of a budgetary institution has been granted a regular annual paid leave of 28 calendar days.
In general, the 12 calendar months preceding August 2009, which falls on the first day of annual paid leave, are used as the calculation period for calculating the average vacation pay. Thus, the period from August 1, 2008 to July 31, 2009 should be taken as the settlement period.

Suppose that, according to the collective agreement in force in the institution, the calculation of average earnings in all cases, including for paying vacation and calculating monetary compensation for vacation, is made for the last 3 calendar months (from the 1st to the 1st day) preceding the month in which the corresponding event starts. Therefore, the calculation of average earnings for vacation should be made based on the period from May 1 to July 31, 2009. To ensure the protection of workers' rights, in this case, it is recommended to make two calculations - for the period from August 1, 2008 to July 31, 2009 and from May 1 to July 31, 2009

In accordance with the provisions of Article 139 of the Labor Code of the Russian Federation, it is allowed to establish a settlement period of different duration for certain categories of employees of an institution. For example, for one category - 3 calendar months, for another - 6 calendar months, for the third - 12 calendar months.

If the institution decides to use a calculation period of a different duration (other than 12 months), it must be provided for in all cases of calculating average earnings in accordance with the norms of labor legislation. You should not set a calculation period of one duration (for example, 3 calendar months) for paying holidays and calculating compensation for unused vacation, and a calculation period of a different duration (for example, 12 or 6 calendar months) - for calculating average earnings in other cases.

The billing period must be an integer number of calendar months (1, 2, 3 ... 12). It is not recommended to set a billing period longer than 12 calendar months. This is due to the fact that when calculating the average wage, you will have to take into account information not for the last 2 years, but for 3 or more.
Please note that if an employee leaves on the last working day of the month, then this month is considered to be fully worked and therefore must be included in the billing period. This is due to the fact that, according to the Labor Code of the Russian Federation, the day of dismissal is recognized as the last day of work.

Example 2

Assume that an employee of an institution leaves on March 31, 2009 due to conscription.
In accordance with the current legislation, the employee is subject to the payment of a severance pay in the amount of two weeks of average earnings, as well as compensation for unused vacation.

Since March is fully worked out, when calculating the average earnings for the payment of severance pay and vacation compensation, earnings and hours worked for the specified calendar month must be taken into account.
For calculations, in the general case, a calculation period equal to 12 calendar months preceding the event associated with the calculation of average earnings, namely the period from April 1, 2008 to March 31, 2009 inclusive, should be taken.

When determining whether the corresponding month has been fully worked out, it is necessary to proceed from the work schedule of a particular employee.
It should be borne in mind that, in accordance with the provisions of Article 136 of the Labor Code of the Russian Federation, the average earnings for a vacation must be paid no later than 3 days before it starts. If the first day of the holiday falls at the beginning of the month (for example, the 1st or 2nd), the holiday pay must be paid on the last days of the previous month (27th, 28th, or 29th), which will not yet be fully worked out on the date of settlement.

In practice, in such cases, the remaining days after the calculation (for example, from the 27th to the 30th or 31st) are calculated as actually worked with the inclusion of the current month in the billing period, and the wage amounts in the payments taken into account. However, if the specified period of time (from the 27th to the 31st) is not worked out, an overpayment of wages and average earnings is formed. The amount of the overpayment may be deducted from the employee's salary only if he agrees to this and only on the basis of his written application.
In this regard, the calculation of the average earnings in the above situation can be made initially based on the fact that the current month has not been fully worked out (in particular, from the 1st to the 26th). In the future, it will be possible to make an additional payment to the previously calculated and paid average wage.

If the employee was dismissed from work in compliance with the established rules, and then re-hired, then the periods of previous work (before dismissal) should not be taken into account when calculating average earnings.
However, if the employee is reinstated at work by a court decision, the time of forced absenteeism is paid based on the amounts of wages accrued before the termination of the employment contract.
In the event of reorganization of an institution, labor relations with employees are not interrupted, and therefore, when calculating average earnings, the amounts accrued before and after the relevant reorganization measures should be taken into account.

Incomplete billing period

If the employee for the billing period did not have actually accrued wages or days worked, or this period consisted of time excluded from the billing period, the average earnings are determined based on the amount of wages actually accrued for the previous period of time equal to the billing period.

Example 3

In September 2009, an employee of a budgetary institution was given breaks to feed a small child.
The use of a special settlement period is not provided for by the collective agreement of the institution and (or) local regulatory act. In this regard, to calculate the average earnings, the calculation period equal to 12 calendar months preceding September 2009, that is, the period from September 1, 2008 to August 31, 2009, should be used.

Suppose that in the specified billing period, the employee did not have worked days, as she was on a long leave without pay to care for a child and (or) was sick.
In this case, the 12 calendar months preceding September 1, 2008, namely the period from September 1, 2007 to August 31, 2008, should be taken as the billing period.
At the same time, when calculating the average earnings, it is necessary to apply the indexation coefficients for the payments taken into account in connection with the wage increases that have taken place.

If the settlement period used exceeds the time during which the employee is in an employment relationship with the institution, then the calendar period from the date of employment to the 1st day of the month in which the beginning of the event related to the calculation of average earnings falls .
If the employee for the billing period and before the billing period did not have actually accrued wages or days worked, the average earnings in accordance with clause 7 of the Regulations should be determined based on the actually accrued wages for the days actually worked by the employee in the month in which the start of the event related to with the calculation of average earnings.

Example 4

An employee of the institution was hired on August 10, 2009. On August 24, 2009, he was sent on a business trip.
Since the employee did not work in the institution until August 2009, the calculation of the average earnings for the period of a business trip must be made based on the amount of wages accrued from the date of employment to the date of departure on a business trip, namely for the calendar period from 10 to 23 August 2009 inclusive.

If the employee during the billing period, as well as before it and before the occurrence of the event with which the calculation of average earnings is associated, did not have actually accrued wages or actually worked days in the organization, the average earnings should be determined based on the tariff rate of the category established for the employee (salary, official salary). Unfortunately, even the district coefficient and the percentage bonus for the length of service in the respective localities cannot be taken into account.

Example 5

An employee of the institution was hired on August 10, 2009, and on the same day he was sent for a medical examination while maintaining his average salary.
According to the written order (instruction) on hiring an employee, he was given an official salary of 8600 rubles, on the basis of which the calculation of the average earnings for the day of the medical examination should be made.
The amount of average earnings will be 409 rubles. 52 kop. (8600 rubles: 21 working days according to the calendar of the five-day working week established for the employee in August 2009 × 1 working day).

Time not worked in the billing period

In accordance with clause 5 of the Regulations, time is excluded from the billing period, as well as amounts accrued during this time, if:

• the employee retained average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor 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 the 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 those disabled since childhood;
• the employee in other cases was released from work with full or partial pay or without pay in accordance with the legislation of the Russian Federation (including leave without pay).

Other periods are not excluded from the calculation. These include, in particular: periods of absenteeism; participation in the ongoing strike; suspension of work due to delayed payment of wages; downtime due to the fault of the employee; suspension from work; rest days for work on a holiday or day off; the time of non-reservation of the right for the employee to receive temporary disability benefits.
Time periods not excluded from the calculation period result in a reduction in the amount of average earnings paid.

Example 6
Suppose that an employee of an institution was on a business trip from May 12 to May 15, 2009.
In the billing period from May 1, 2008 to April 30, 2009, the employee was on leave without pay for 15 calendar days. This period accounts for 11 working days according to the five-day working week calendar. In addition, the billing period includes 2 working days of absenteeism, as well as 10 working days of suspension from work without pay.

In the specified billing period, the employee was accrued wages, taken into account when calculating average earnings, in the amount of 87,800 rubles.
In total, according to the schedule of a five-day working week for the billing period from May 1, 2008 to April 30, 2009, there are 249 working days. It excludes 11 working days falling on the period of unpaid leave. And 2 working days of absenteeism and 10 working days of suspension from work cannot be excluded from the billing period.
A total of 238 working days (249 days - 11 days) should be taken for the billing period. The amount of average daily earnings to pay for the period of a business trip will be 368 rubles. 91 kop. (87,800 rubles: 238 working days), and the amount of average earnings for the days of a business trip is 1,475 rubles. 64 kop. (368 rubles 91 kopecks × 4 working days during the business trip).
If the employee was absent for 12 working days in the billing period for a good reason, the average earnings for the period of a business trip would be 1554 rubles. (87,800 rubles: (249 days - 11 days - 12 days) × 4 days).

When calculating the average earnings for vacation and (or) to determine the amount of compensation for unused vacation, the number of days in fully worked months of the billing period is calculated as follows:

• when paying for vacation in calendar days - 29.4 calendar days;
• when paying vacation in working days (this applies to temporary and seasonal workers who are granted vacations or compensation is paid at the rate of 2 working days per month of work) - as the number of working days according to the calendar of a six-day working week (that is, taking into account Saturdays and excluding Sundays and holidays).

If any month of the billing period is not fully worked out, the number of days in such a month is calculated in the following order:

• when paying for vacation in calendar days - the number of calendar days, determined by dividing the average monthly number of calendar days (29.4) by the number of calendar days of the corresponding month and multiplying by the number of calendar days falling on the time worked in the same month;
• when paying for vacation in working days - the number of working days according to the calendar of the six-day working week falling on the hours worked.

At the same time, the indicator "the number of calendar days falling on the time worked in the same month" should be determined in reverse order. First of all, it is necessary to exclude from the billing period all the events specified in paragraph 5 of the Regulations (holidays, periods of illness, business trips, etc.). All the rest of the time is calendar days (including weekends, non-working holidays, free from work, etc. ) per hour worked.

Example 7
Let's assume that since July 13, 2009 an employee of a budgetary institution has been granted a part of the annual paid leave lasting 14 calendar days.
Calculation of the average earnings for vacation must be made for the 12 calendar months preceding July 2009, namely for the period from July 1, 2008 to June 30, 2009.

Let's assume that during the specified period, the employee has fully worked out 10 calendar months. August 2008 (annual paid leave from August 1 to 28) and March 2009 (duty trip period from March 3 to March 5 and a period of temporary disability confirmed by sick leave from March 16 to March 25) were not fully worked out.
In total, 313.92 calendar days should be taken for the billing period, including:
. for 10 fully worked calendar months of the billing period - 294 calendar days (29.4 calendar days × 10 months);
. for not fully worked August 2008 - 2.85 calendar days (29.4 calendar days: 31 calendar days in August × 3 calendar days falling between August 29 and 31);
. for not fully worked March 2009 - 17.07 calendar days (29.4 calendar days: 31 calendar days in March × 18 calendar days falling on the periods from March 1 to March 2, from March 6 to March 15, from March 26 to 31 Martha).

When paying for vacation or paying compensation for unused vacation, situations are possible in which there is no salary taken into account when calculating average earnings, but there are calendar days included in the calculation.

Example 9

Suppose that an employee of a budgetary institution leaves on August 10, 2009, and upon dismissal he should be paid compensation for unused vacation for 6 months of the current working year.
The employee enjoys the right to annual paid leave of 28 calendar days. Upon dismissal, the employee must be paid compensation for 14 calendar days of annual paid leave not used for the current working year (28 calendar days of leave: 12 months × 6 calendar months worked in the current year).
The compensation amount must be calculated for the 12 calendar months preceding August 2009, namely for the period from August 1, 2008 to July 31, 2009.
Suppose that in this billing period the employee has fully worked 10 calendar months. March and April 2009 not fully worked out.

In March 2009, the employee was on a business trip from 1 to 13 March. From March 16 to April 12, 2009 inclusive, the employee was granted annual paid leave for the previous working year.
In March 2009, the employee does not have a salary that is taken into account when calculating the average earnings, since the average earnings for the period of a business trip and the amount of vacation pay do not apply to it.
However, only the periods from March 1 to March 13 (business trip period) and from March 16 to March 31, 2009 (vacation period) can be excluded from the March 2009 billing period. The days of March 14 and 15 (Saturday and Sunday, which are the "coupling" between the respective events) are not excluded from the billing period.
Accordingly, for March 2009, when calculating compensation for unused vacation, 1.90 calendar days should be taken (29.4: 31 calendar days in March × 2 calendar days falling on March 14 and 15).

In general, weekends and non-working holidays are not excluded from the billing period. Only if they fall on events (business trip, unpaid leave, etc.) excluded from the billing period, they are not included in the days worked.
However, this does not apply to those cases when non-working holidays fall on the time of annual paid holidays provided to employees in the prescribed manner. In accordance with Article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of the annual main or annual additional paid vacation are not included in the number of calendar days of vacation. And only vacation days can be excluded from the billing period. In this regard, if, for example, an employee was on vacation lasting 28 calendar days from March 1 to March 29, then only vacation periods from March 1 to March 7 and from March 9 to March 29 can be excluded from the billing period. The holiday on March 8, which falls on the vacation period, is not excluded from the calculation.

As you can see, determining the settlement period is not as simple as one might imagine. Although in a number of cases, when calculating the average earnings, the amount of the current salary of an employee is underestimated, the need to calculate the average earnings according to strictly established rules is determined by law. If an employee loses earnings, the corresponding difference can be offset by additional incentive payments and (or) a special surcharge can be provided.

The accountant is faced with the calculation of average earnings in various cases: when calculating vacation pay, compensation for unused vacation, when sending an employee on a business trip, and in other cases. The first thing an accountant needs to do when calculating average earnings is to correctly determine the billing period.

How to determine the billing period?

At first glance, everything is simple. We know that the average salary of an employee is calculated on the basis of the salary actually accrued to him and the time actually worked for the 12 calendar months preceding the period during which the employee retains the average salary (clause 4 of Decree of the Government of the Russian Federation of December 24, 2007 No. 922). And this is regardless of the mode of work of the employee. The specified norm also states that the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). That is, if an employee goes on a business trip on April 15, 2017, then the billing period will be from April 1, 2016 to March 31, 2017.

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Calculation of the average wage. Other periods...

Is it possible to provide other periods for calculating the average wage? Yes, you can, if it does not worsen the situation of employees and is enshrined in a collective agreement, a local regulatory act (Article 139 of the Labor Code of the Russian Federation). But, choosing a different period, the accountant, when calculating the average earnings, needs to calculate twice:

1. Based on 12 months;
2. Based on a different period set in the organization.

The amounts received will need to be compared. And if in the second case the average earnings turn out to be lower than the average earnings calculated for 12 months, then another period cannot be applied.

Further, when calculating average earnings, it is necessary to exclude from the calculation period the time that is named in paragraph 5 of Resolution No. 922. For example, the time when the employee retained average earnings, when the employee was sick and other times is excluded from the calculation period.

In general, at first glance, there should not be any difficulties in the calculation. But non-standard situations may arise, for example, if the employee did not work in the billing period or the entire time of the billing period should be excluded. How to be in such cases?

Examples of calculating average earnings. Determine the days of the billing period

Situation 1. We calculate the average earnings for a business trip

On April 15, 2017, an employee went on a business trip. The billing period will be from April 1, 2016 to March 31, 2017. But at that time, the employee was on parental leave. And we know that this time should be excluded from the calculation. How to be in this case?

Solution: let's refer to paragraph 6 of Resolution No. 922, which states: “... if the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of time excluded from the billing period in accordance with paragraph 5 of Regulation No. 922, the average earnings are determined on the basis of the amount of wages actually accrued for the previous period, equal to the estimated one.

From this norm we conclude: to calculate the average earnings, the previous period equal to the billing period should be used. In this situation, from April 01, 2015 to March 31, 2016

But a situation may arise when the employee did not work both in the billing period and before the start of the billing period. How to be in that case? Consider the following situation.

Situation 2. If the employee did not work in the billing period

The employee was hired on April 1, 2017, and on April 15, the employer sends her on a business trip. Paragraph 7 of Resolution No. 922 states: “... if the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of average earnings. Accordingly, the settlement period will be from April 01, 2017 to April 14, 2017 inclusive.

Situation 3. Average earnings for new employees

The employee was hired on April 1 and on the same day she was sent on a business trip. How to calculate average earnings? The answer is in paragraph 8 of Resolution No. 922: “... if the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings are determined based on from the tariff rate established for him, salary (official salary). To display the form, you must enable JavaScript in your browser and refresh the page.

in the individual conditions of working with the bank, the settlement period was defined as a “calendar month”, so when I made the calculation, I finished it on the last day of the current month, although it did not start from the 1st, but from the 5th, but the bank I counted from the 5th to the 4th, so we got different numbers that influenced the percentages that appeared on their part in my address.

Is there a prospect to challenge the illegality of these accruals, or is it logical that a calendar month should be at least 28 days long and then the truth is on their side?

Hello, if in your agreement with the bank the settlement period is set exactly as a “calendar month”, then in accordance with paragraph 3 of Art. 192 of the Civil Code of the Russian Federation, the billing period in your case will expire on the corresponding date of the last month of the established period. Those. for January 2016 - this is the period from January 1 to 31, for February 2016 - this is the period from February 1 to February 29, for March 2016 - this is the period from March 1 to March 31 inclusive. But it’s not clear why your billing period starts on the 5th, if the billing period is a calendar month, i.e. from the 1st day of the month to the last day inclusive, therefore, they cannot judge the legitimacy of the bank's requirements without seeing the contract and working conditions.

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How to calculate vacation days

The labor legislation of the Russian Federation determines the minimum duration of labor leave in the amount of 28 calendar days. In addition to the minimum labor leave, the legislation may grant the employee the right to additional holidays, due to which the total duration of the labor leave is increased. The calculation of the number of vacation days in this case will include additional vacation days for work in harmful (dangerous) working conditions, irregular working hours, etc. Certain categories of workers also have the right to extended vacation: military personnel, medical workers, miners, etc.

The calculation of the employee's vacation days when granting the next vacation is based on the number of unused vacation days in the previous and current working year.

Calculation of vacation pay: for what period to produce

The calculation of the vacation period (or billing period) is necessary for the correct calculation of the average daily earnings, on the basis of which vacation pay and compensation for unused vacation are paid (compensation can be paid both upon dismissal and when replacing part of the vacation with monetary compensation to a working employee).

According to the general rule of Article 139 of the Labor Code of the Russian Federation, the billing period is determined as 12 calendar months before the month in which the employee is granted leave. It starts on the first day of the first month and ends on the last day of the last month of the billing period.

To determine the average daily earnings, the salary accrued to the employee for this period is divided by 12 and by 29.3 - the legally established average number of calendar days in a month. This formula is used to calculate holiday pay in calendar days.

The billing period includes only the time during which the employee actually performed work functions. Periods excluded from the calculation of vacation pay:

• periods of temporary disability, including maternity leave for employees;
• leave without pay, absenteeism;
• periods for which the employee was paid the average wage or part of it (vacation under a collective agreement, downtime) and others.

The calculation of vacation pay for past periods is carried out in the same manner as the calculation of vacation for the current working year. If an employee has unused vacation for previous years, the calculation period of 12 calendar months preceding the month of his vacation will be taken to calculate vacation pay.

To calculate vacation pay, it is necessary to determine the period for which the employee will calculate the average daily earnings. This period is called the settlement period. The total amount of vacation pay is determined from the average daily earnings and the duration of the vacation.

What is the period of vacation pay? The determining factor for this is the duration of the employee's work with this employer before going on vacation. The settlement period for calculating vacation pay directly depends on whether the employee has worked for the employer for a full year or not. If the employer has more than a year of experience before going on vacation, the period for calculating vacation pay includes 12 calendar months before the month the employee goes on vacation. The period for calculating vacation pay is calculated according to the actual duration of the month - from the 1st to the last day of the month inclusive (for example - in August on the 31st day, in February on the 28th or 29th day, etc.)

What period should I take to calculate vacation pay when giving leave to an employee who has not completed a full year with this employer? In this situation, the billing period must include all the time he worked for the employer before going on vacation. All days of work are subject to inclusion in the calculation - from the first day of employment to the last day of the month on the eve of the month of going on vacation. For example, an employee was hired on January 10, 2015, and he is granted leave from September 14, 2015. The billing period will include the days from January 10 to August 31, 2015. The same procedure will also apply when part of the billing period falls on the current calendar year, and part on the previous one (for example, from November 1, 2014 to July 15, 2015).

The Labor Code (namely, Article 139 of the Labor Code) allows an alternative option for determining the billing period. For example, in a collective agreement (agreement), regulation on remuneration or a local act, the employer may establish that the settlement period for vacation pay in the organization is 6 months. The only condition for the introduction of an alternative settlement period is the absence of a deterioration in the situation of employees. In the event that the procedure for calculating the working period established by the employer turns out to be less beneficial for employees, the calculation of vacation pay should be carried out in accordance with the rules established by labor legislation.

Some periods established by law are excluded from the billing period when calculating vacation pay. Among them are periods paid according to average earnings, time spent on unpaid leave, and others.

Estimated term

C page 1

The estimated period for the design of transport facilities is set according to the year of completion of the construction of the last of the considered group of enterprises.

Estimated terms for water pipelines of industrial enterprises are set in accordance with the terms of commissioning of the main equipment and expansion of production.

The estimated period for which the background is requested, the timing of the commissioning of the first stage of construction and the development of the enterprise at full capacity.

Estimated time for blowing out the sorbent is approximately 2 years.

The estimated term of using the loan is 177 days.

The estimated delivery time for the unloading station is calculated on the basis of the technological processes of the station and the current train schedule.

Estimated shelf life of containers at the site is assumed to be 1 day for departure and 15 days for arrival.

The estimated shelf life of indicator tubes in an unopened (sealed) state is 2 years.

The estimated payment term for payment documents is determined based on the time of the document flow between the bank of the supplier and the payer. It is taken into account when forecasting the implementation of the plan in terms of the volume of products sold and for managing the implementation process.

The estimated period of operation of sewer networks is established taking into account their depreciation. Therefore, given that the sewer network is located in the ground, under variable humidity conditions, in the presence of various media (acidic, alkaline, etc.), as well as in some cases, stray currents (the sewage liquid itself can be aggressive) to the material of the pipes and their joints connections are subject to a number of requirements. These requirements are taken into account by GOST for products. If, according to GOST, the requirements for the conditions for laying pipes are limited, then this should be taken into account when designing networks using these materials.

The estimated period of operation of sewer networks is established taking into account their depreciation. These requirements are taken into account by GOST for products. If, according to GOST, the requirements for the conditions for laying pipes are limited, then this should be taken into account when designing networks using these materials.

The estimated period of sewerage is the period of full development of a populated area according to a planning project, and an industrial enterprise according to a project for its construction or reconstruction.

The estimated period of sewerage is the period of full development of a populated area according to a planning project, and an industrial enterprise - according to a project for its construction or reconstruction.

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Before the accountant calculates the average earnings in order to accrue vacation pay to the employee, he must determine the calculation period for the vacation. The duration of such a period is limited, some periods are excluded from it. We will consider in detail how to do this correctly in the article.

Settlement period for vacation

What will be the duration of the billing period for vacation depends primarily on how long the employee worked in the organization. But in any case, more than 1 year, this period cannot be.

For example, an employee started working in the organization more than a year ago. The billing period will then be equal to 12 months before he goes on vacation. The month is taken into account in the calendar, full, from 1 to the last day.

When an employee is going on vacation, having worked less than 1 year, then all the time that he worked in the organization is taken as the billing period.

And the period is included in the calculation as follows: from the first working day to the last day of the month that precedes the start of the vacation.

The organization also has the right to independently set the billing period. This must be written in a local document of the organization, for example, in a collective agreement. For example, an employer may set a billing period of 6 months instead of 12. This is not prohibited by the Labor Code, but if the following condition is met: Vacation pay calculated based on such a billing period should not be less than calculated according to general rules.

What to exclude from the billing period

The following days should be excluded from the billing period when:

• The employee was paid an average salary. By such days I understand periods of paid vacation, business trips (Except for the period of feeding a child);
• The employee was on sick leave or maternity leave;
• The employee took a vacation at his own expense (without saving a salary);
• The employee took additional paid days off to care for the disabled;
• The employee, for reasons beyond the control of either the employer or the employee himself, did not work. For example, days of power cuts;
• The employee was released from work.

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An example of determining the billing period

Accountant Petrova O.P. has been working at Continent LLC for the fourth year. She wrote an application for paid leave due to her from November 6, 2017.

Determine the billing period:

Let's define the days excluded from Petrova's settlement period:

1. Vacation period at own expense - December 12 - December 25, 2016;
2. Business trip period - April 1 - April 16, 2017;

When all days are excluded from the billing period

There are also cases when all days from the billing period must be excluded. In this case, the billing period must be replaced with the one that precedes the excluded one.

For the calculation, a period consisting of full 12 months is also taken.

Let's take a closer look at an example:

Accountant Petrova O.P. has been working at Continent LLC since July 24, 2017. Petrova wrote an application for leave from November 6, 2017.

Since Petrova worked in the organization for less than a year before the vacation, we take the following for the billing period:

The following days should be excluded from this period:

1. Business trip days - July 24 - 31, 2017;
2. Study leave - August 1, 2017 - December 31, 2017.

Since Petrova’s entire billing period consists of excluded time, and Petrova’s previous billing period has not yet worked in the organization, we will take the days of the month of going on vacation to calculate vacation pay, that is:

If an employee due to illness has extended leave

When an employee falls ill on vacation, he is forced to extend it for the period of illness. In such a situation, the time of illness should be excluded from the calculation period. That is, initially, when calculating vacation pay, the billing period is calculated based on the time the employee worked in the organization. And then sick days are excluded from this period.

More on the example:

The accountant of Continent LLC wrote an application for vacation from October 17 to October 31, 2017. She was sick all the days of her vacation and postponed it for the period from November 1 to November 15, 2017. The billing period will be as follows:

From November 1, 2016 to October 16, 2017, while the days from October 17 to October 31, 2017 should be excluded from the billing period.

If an employee quit and then returned

Sometimes laid-off employees come back. But this does not mean that the billing period can include the time that he worked before his dismissal. Only those months that the employee has worked when re-settling will be taken into account. This follows from the fact that the employment contract with the employee is terminated upon dismissal and he is paid a calculation, which also contains compensation for unused vacation. This means that time cannot be included in the calculation.

Settlement period for reorganization

If the company was reorganized, then the billing period should include the time the employee worked before the reorganization and the time after. This is due to the fact that the employment contract during the reorganization with the employee is not terminated. This means that his labor activity was not interrupted, he both worked and works in the same organization.

Weekends and holidays in the billing period

There are also situations when an employee, before or after the weekend, the employee took a vacation at his own expense or was sick. But even in this case, it is not necessary to exclude weekends from the calculation.

The calculation does not include only sick days, business trips and other periods, but not weekends and holidays.

Let's look at an example:

Accountant Petrova O.P. has been working at Continent LLC for more than three years. She wrote an application for leave from February 10, 2017. The settlement period of Petrova is determined based on the duration of work in the organization:

The following days are excluded from the calculation period:

1. Vacation at own expense - December 25 - 31, 2016;
2. Sick leave - January 11 - 15, 2017.

Holidays from 1 to 10 are not excluded from the calculation, which means that the calculation period will be as follows:

The legislative framework

Legislative act	Content
Article 139 of the Labor Code of the Russian Federation	"Calculation of the average wage"
Decree of the Government of the Russian Federation No. 922 of December 24, 2007	"On the peculiarities of the procedure for calculating the average wage"
Article 75 of the Labor Code of the Russian Federation	"Labor relations when changing the owner of the property of the organization, changing the jurisdiction of the organization, its reorganization, etc."
Article 114 of the Labor Code of the Russian Federation	"Annual paid holidays"

Answers to common questions

Question: Do we need to exclude the days when our employee was under arrest in the calculation period?

Answer: Such days can be excluded only if the manager has released the employee from work for this time. If there was no actual release from work, then these days should not be excluded, since arrest is not included in the list of excluded periods.

When transferring insurance premiums under the control of tax authorities in 2017, a new Chapter 34 was added to the Tax Code of the Russian Federation, regulating their accrual and payment procedure. It discloses the concepts that determine both the reporting periods and the billing period in relation to insurance premiums. In the article we will talk about the settlement period for insurance premiums in 2020, consider the terms of payment.

Wherein:

• the reporting period is a quarter, half a year, etc.;
• and calculated - the calendar year.

In the billing period, the accounting department forms the basis for future accruals on insurance premiums. Each billing period is represented by four reporting periods, on the basis of which it is possible to sum up intermediate results, as well as submit reports to the tax authority.

Settlement and reporting period for insurance premiums

The reporting period is:

• first quarter;
• half a year;
• nine month;

By the way, for entrepreneurs who carry out their activities independently, without involving employees and pay contributions only “for themselves”, there is no reporting period. In addition to entrepreneurs, such taxpayers include lawyers, notaries, etc. For them, there are no specific deadlines for paying contributions during the year, they can pay the amount in full, no later than the date - December 31 of the billing year.

In the event that entrepreneurs have hired employees, they, in the same manner prescribed for organizations, make deductions and provide reports at the end of each period taken as a reporting period.

When an organization registered as a legal entity after the beginning of the year, the first billing period is set to the period from the date of registration until the end of the year.

Example 1 Continent LLC received a certificate of registration of a legal entity on April 13, 2017. Thus, the billing period for Continent LLC will be as follows: from April 13, 2017 to December 31, 2017. And the subsequent billing period will be equal to the full 2020 calendar year.

If the liquidation (reorganization) of the company occurs before the end of the calendar year, the end of the billing period will be the day the liquidation of the company or its reorganization is completed.

Example 2 Romashka LLC filed documents for liquidation. On November 18, 2017 Romashka LLC received an extract from the Unified State Register of Legal Entities. Accordingly, the settlement period for insurance premiums will be as follows: from January 1, 2017 to November 18, 2017 inclusive.

In the event that the creation of a legal entity took place after the beginning of the year, and the liquidation or reorganization before its completion, the period from registration to liquidation should be recognized as the settlement period.

Example 3 Premier LLC received a registration certificate on April 5, 2017, and an extract from the Unified State Register of Legal Entities on liquidation on November 1, 2017. The settlement period for insured contributions will be as follows: from April 5, 2017 to November 1, 2017 inclusive.

So, in the billing period at the end of each month, contributions are accrued based on the results of each month, based on the salary or other remuneration paid to employees. At the same time, payments are taken into account from the beginning of the billing period to the end of the reporting month. The calculation is made taking into account the tariff rate, available allowances or benefits to the tariff rate, subtracting the amount of the insurance payment calculated from the beginning of the billing period to the previous month.

Example 4 Continent LLC paid salaries and bonuses to employees:

• January 2017 - 120,000 rubles
• February 2017 – 140,000 rubles
• March 2017 - 130,000 rubles

At the end of January, the accountant calculated and paid contributions to the OPS at a rate of 22%:

• 120,000 x 22% = 26,400 rubles

At the end of February, the accountant made the following calculation:

• (120,000 + 140,000) x 22% - 26,400 = 30,800 rubles

At the end of March, the accountant made the following calculation:

• (120,000 + 140,000 + 130,000) x 22% - (26,400 + 30,800) = 28,600 rubles

Settlement period for insurance premiums upon reorganization of an organization

In case of reorganization of a legal entity by affiliation, the end of the settlement period ends on the day the reorganization is completed. And when a company joins another, the first one is recognized as reorganized from the moment an entry is made in the Unified State Register of Legal Entities (an entry on the termination of activities by joining a legal entity to another legal entity).

Reporting period codes

Consider the reporting period codes that must be put on the title page of the calculation:

• 21 - first quarter
• 31 - half a year
• 33 - nine months
• 34 - year
• 51 - the first quarter upon liquidation (reorganization)
• 52 - half a year upon liquidation (reorganization)
• 53 – nine months upon liquidation (reorganization)
• 90 - year upon liquidation (reorganization)

Deadlines for reporting on insurance premiums

At the end of each of the reporting periods, organizations are required to submit reports on insurance premiums to the tax authority. It is submitted no later than the 30th day of the month following the reporting period. That is, the report for the 1st quarter must be submitted no later than April 30th. In the event that the last day of delivery fell on a weekend, the deadline is postponed to the first next business day. So, in 2017, April 30 is a day off, and May 1 is a holiday, then the deadline for delivery is postponed to May 2.

A report is provided in electronic or paper form, it depends on the average headcount of the organization for the previous year. For example, if in 2016 it was more than 25 people, then the report will need to be submitted only in electronic form. Otherwise, penalties await the company - 200 rubles. With an average headcount of less than 25 people, the company itself chooses the method of presenting the report. There will be no penalty for submitting the report in non-electronic form.

Deadlines for payment of contributions

Payment of contributions implies their monthly transfer in the form of mandatory payments. From 2017, contributions should be paid to the tax authorities. The deadline for payment is set before the 15th day of the month following the month for which the accruals were made. So, if payment of contributions is planned for January 2017, then they must be transferred no later than February 15 of the same year.

Responsibility for violation of reporting

If, when checking the report, the inspector finds an error, then the company will be notified of its elimination in electronic or paper form. At the same time, the period set for eliminating the error is 5 working days - when sending an electronic notification and 10 - when sending by mail. In the event that the company, for any reason, ignores the inspector's request, the calculation receives the status of not submitted. For this, the company will be fined in the amount of 5% of the calculated insurance premiums for each month of delay.

The amount of the fine in this case cannot exceed 30% of the contributions, but it cannot be less than 1000 rubles.

The legislative framework.