Legislatively defined procedure for calculating the patch, which is the same for all organizations. This fact is regulated by article 139 of the Labor Code of the Russian Federation. Such an approach guarantees the equal rights of all working citizens when calculating salaries. Of course, the amounts are different for everyone, but the calculations themselves should be the same. Moreover, legalized calculations facilitate the work of an accountant, regulatory authorities, etc.
The concept
Article 139 of the Labor Code of the Russian Federation (with comments) describes the process of calculating wages in its average value. Few people understand why this indicator is needed and where it is applicable. An ordinary citizen does not need this indicator at all.
And the bottom line is that such a calculation is carried out taking into account all indicators. It turns out that this coefficient does not show a real assessment of the situation. For example, 9 employees have a salary of 6,000 rubles, and the tenth - 50,000 rubles. But on average, the salary of ten employees is about 10,500 rubles. And this is not true, in this situation it is impossible to see that some employees receive little.
But then again, when considering global situations, such a coefficient can be true and indicative if calculations are carried out on the scale of a city or an entire country.
Comments
To understand the essence of the legislative act, we consider the comments on article 139 of the Labor Code of the Russian Federation. The first part indicates the need to calculate average earnings by common standards. Moreover, this applies to all payments: both from the direct employer, and from any other source.
According to the second part, in the calculation of average earnings, all types of payments provided by this system are accepted. As it turned out, the source of payments does not play a role. The list of payments itself is indicated in Government Decision No. 922. For example, such payments include salaries, bonuses, various payments, and any payments that this employer has. But there are exceptions to which include any payments that are not related to wages. These are social payments: tuition, travel, food, rest, etc.
The third part talks about the possibility of calculating the average salary, taking into account all payments and working time. These indicators are taken for 12 months. In other words, the period should be one year, even if the employee did not work.
The fourth part contains information on the procedure for calculating vacation pay and vacation compensation. As in part 3, you need to consider the information for the full year. Further, the amount is divided by 12 (by the number of months), and the total - by 29.4 (average number of days in a month).
According to part five, the calculation of average earnings should be carried out by dividing the total amount by the number of working days. This takes into account not five days, but six. A uniform standard is taken for all employees. The subsequent parts, which are contained in Article 139 of the Labor Code of the Russian Federation, carry information on the norms, rules and requirements established by the Government of the Russian Federation. And everything that is indicated in the legislative act is reasonable, coordinated and logical, and therefore makes the life of ordinary citizens comfortable and stable.
Composition
Based on the foregoing, Article 139 of the Labor Code of the Russian Federation (with comments), the Labor Code of the Russian Federation regulates the calculation of the average salary. Initially, it is necessary to determine what elements are needed for correct calculations. Attention should be paid to the period and type of payments. Therefore, only two basic components are involved in the calculations. And if everything is clear with the period, then you need to understand the payments in more detail.
What exactly to consider when calculating? District coefficient, percentage premium, incentive payments, bonuses, supplements and surcharges. In addition, naturally, the salary and tariff rate are taken into account.
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As already mentioned, article 139 of the Labor Code of the Russian Federation “Calculation of the average wage” regulates all types of payments in the calculation. Let us consider in more detail which payments in the calculations are not always obvious, but are applicable:
- length of service compensation;
- payments for complex and precarious working conditions;
- percentage of sales;
- salary;
- equivalent payments (goods, services, etc.);
- fixed payment, fee;
- payment for substitution;
- payment for work over a specific period;
- copayment for qualification, etc.
Of course, it is impossible to consider this review complete, but in most cases these factors are enough for calculations. Each organization has its own specifics, but the calculation is basically identical.
Example
Since article 139 of the Labor Code of the Russian Federation stipulates general cases, we consider the calculations using a specific example. There is an employee Petrov for whom you need to calculate the average earnings. Suppose he has been working for more than a year and every month he received a set fee of 12,000 rubles. An exception is the first month of work and the last, for which 4,500 and 3,000 rubles were earned. The calculation looks like this:
(12,000 * 10 + 4,500 + 3,000) / 12 = 10,625 rubles.
This amount will be considered the average earnings of Petrov for the year.
But what if Petrov only worked for six months at the enterprise? For calculations, you need to take this period and add the last six months at the previous enterprise. Further, everything is similar to the above calculation.
Nuances
When it comes to legislation, ordinary citizens have a ton of questions. The same applies to Article 139 of the Labor Code.
Firstly, the question may arise as to what this article of legislation is intended for. It is applicable in the process of calculating payments to managers upon dismissal, upon reduction of an employee, upon payment of sick leave, vacation pay, or business trip. Secondly, what payments are not exactly used in the calculations? These include social payments, interest on deposits, loans and help.
So, article 139 of the Labor Code of the Russian Federation regulates a useful mechanism that is aimed at calculating average earnings. This information is important for determining the required amount, as well as for statistical authorities.