In accordance with Art. 139 of the Labor Code of the Russian Federation, a special procedure for calculating wages is determined, which is uniform for all people and organizations. This is done specifically so that in any region these actions are carried out identically. This approach guarantees the equality of all people in terms of payroll. Naturally, the amount that this or that person receives for his work can be very different from each other. However, the fact that they are the same for all calculations makes it possible to take into account both a very high and an extremely low charge in the same way. The accounting process, the control functions of public services and so on are greatly facilitated. In addition, the employee himself always understands what is calculated and how.
average salary
The Labor Code (Article 139 of the Labor Code of the Russian Federation) describes the features of payroll calculations in its average value. Few people know why this indicator is needed at all and in what areas it is applied. In fact, the average person does not need the value of the average wage in everyday life. The bottom line is that such calculations are taken taking into account both the minimum and maximum indicators. That is, this indicator is not a real and adequate assessment, no matter how the opposite is stated. For example, for 10 employees, the salary is 5 thousand, and for one - 100 000. The average salary in this situation will be about 13-14 thousand, which will not give an accurate understanding of the problem. Nevertheless, in some cases, the indicator may well be taken into a general, global calculation by statistical authorities. The more people whose pay level is used to create the report, the more accurate the data will be presented in the end. That is, on the scale of a city, region or country, this information will be really useful and necessary.
Part 1
In the first part of Art. 139 of the Labor Code of the Russian Federation indicates that in absolutely all cases when it is required to calculate the average wage, it is necessary to use a single procedure. There is also information that this applies both to payments directly from the employer, and to any other types of payments, whatever the source of their origin. For example, this may be the process of collecting funds for a period of absenteeism. Here, it should also be taken into account that the reasons for such actions by an employee may not depend on him personally. For example, the phrase in the work book may be incorrectly worded, it may be absent altogether, and besides everything else, there are also court requirements. That is, he can decide that an individual employee was dismissed not according to the rules or without good reason. As a result, it will be necessary to restore it at the previous place of work. But there may be problems with which the company will spend some time resolving.
Part 2
In accordance with the Labor Code of the Russian Federation (Art. 139, p. 2), in the process of calculating the average level of wages, it is necessary to take into account absolutely all varieties of payments provided for by this system. It should be recalled that the source of such payments does not play a significant role. The list of payments itself is specified in the Decree of the Government of the Russian Federation No. 922 of 12.24.2007. This information is given in paragraph 2. For example, this includes salaries, bonuses, various forms of remuneration, and any types of payments that may be applied to this particular employer. But there is an exception. So, in the same document, only in paragraph No. 3, it is indicated that in calculating the average wage, according to the Labor Code of the Russian Federation (Article 139, Section 2), all kinds of payments that are not directly related to wages should not be taken into account. This applies primarily to social payments, such as tuition, travel, food, leisure and so on.
Part 3
Regardless of the mode of work, the average salary should be calculated taking into account all its payments and working hours. Such indicators, in accordance with Part 3 of Art. 139 of the Labor Code of the Russian Federation, taken 1 year before the onset of the pay retention period. That is, the period is required to be 12 months exactly. Even in the situation when the employee did not work for a year, data from previous places are taken into account so that in the end the period would still be 365-366 days. If it is not possible to get this information either, it means that you should take data for a specific month (the last until the salary was saved) and take into account how much a person worked and received for this period. But there are situations when this information does not exist. In this case, you just need to take into account the salary that was due to him in accordance with the terms of remuneration at this enterprise.
Part 4
This paragraph contains information on the existence of a settlement procedure in order to successfully and correctly pay directly the vacation itself, as well as compensation for it, if necessary. As in the previous paragraph, the data for the last year should be taken into account. Further, the amount received is divided directly into 12, by the number of months, and by 29.4. The last digit is the average number of days. It must be remembered that earlier the number 29.3 was taken into account, but after revising the information, it was adjusted more accurately. An important feature indicated in Part 4 of Art. 139 of the Labor Code of the Russian Federation, is the payment procedure. So, the employee is obliged to receive money for the vacation no later than 3 days before the start of it. In general, funds can be received earlier, but a person can change his mind, which will entail certain problems. In the same case, when paying strictly for 3 days, it is usually too late to change the decision. Also, if necessary, even after this payment, you can refuse the vacation, but in this case you will have to return all the money received.
Part 5
In accordance with part 5 of article 134 of the Labor Code of the Russian Federation, the calculation of the average wage that is used to pay for vacation or its compensation must be done by dividing the amount of funds accrued by the number of working days. Separately, it should be noted that with this approach, it is necessary to take into account 6 days a week, and not 5. For all employees who work remotely, part-time, and so on, the standard rules are the same, common for all persons. Legislation provides for the possibility of using other types of settlements. But only on condition that the resulting amounts will be greater than those that were calculated under this provision.
Part 6 and 7
This series of provisions (Article 139 of the Labor Code of the Russian Federation) does not carry particularly useful information and simply informs the reader that all the rules, rules and requirements have been determined by the Government of the Russian Federation. At the same time, the opinion of the Tripartite Commission, which deals with the regulation of social and labor relations, was taken into account. If simpler, then everything that is written is really coordinated, reasonable, logical and makes the life of ordinary people more comfortable and stable. You can argue about this for a long time, but if you take into account only the logic, then no discrepancies can be detected.
Composition and list of payments
If we summarize all of the above, we can more accurately determine how the calculation of average earnings. Article 139 of the Labor Code of the Russian Federation includes many elements that are not immediately understood, which are best dealt with separately. So, the first step is to determine which elements are needed for the correct calculations. In accordance with all available information, pay attention to the period and types of payments. That is, there are only two basic components on which everything else is already based. And, given the fact that with the period everything is more or less clear, the second logical action will be to more accurately determine which payments should be taken into account. They include district coefficients, percentage premiums, incentive payments, all kinds of bonuses, additives and surcharges. This also includes the salary itself and the tariff rate. Below is a fairly short, but capacious list of payments, which are not always obvious, but are used relatively often.
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- Payments for years of service, bonuses and remuneration.
- Compensation for special, complex or non-standard working conditions.
- Salary according to salary.
- Percentage of sales (if applicable).
- Payment in equivalent (goods, services, etc.).
- Fees and fixed fees for specific types of services or work.
- Remuneration reward.
- Salary for work over a certain period.
- Surcharges for skill, qualifications and so on.
Naturally, this is not a complete list. However, in most cases, even this is more than enough. Each company has its own specifics of work, and similar calculations, as a rule, are identical to each other.
Features and examples
Some not quite standard points have already been mentioned above. However, in order to interpret Art. 139 of the Labor Code of the Russian Federation with comments was more understandable, specific examples should be given. So, there is a certain employee for whom it is necessary to calculate the average wage. If he worked before that for 12 months or more, and each of them received the appropriate payment, then the decision will be elementary. For example, during the indicated period, he almost always received the same amount of 10 thousand rubles. The exception is the first and last months, for which the amount was earned in 2000 and 5000, respectively. The calculation will look like this: (10 * 10000 + 2000 + 5000) / 12 = 8916.67 rubles. This will be the average wage. But let's say he worked at this company only 6 months, and before that he worked at another company. In this case, the amount for the specified period is taken and added to what it was before. Further calculation is similar.
Common questions
As always, when it comes to legislation, a host of questions arise. Some of them arise simply because of carelessness, but others really need clarification. This is true in relation to Art. 139 of the Labor Code of the Russian Federation. So, some are interested in situations for which this rule of law is generally intended. The answer is simple: it should be used in the process of calculating payments to management upon dismissal by the owner, during the reduction of employees, when paying sick leave and travel expenses, as well as determining the amount for the vacation. The second question relates to what is guaranteed not taken into account in the calculation: these are social payments, dividends, loans and material assistance.
Total
So, Art. 139 of the Labor Code of the Russian Federation describes an extremely useful and necessary mechanism aimed at calculating the average wage for a given period. This information is important both in order to determine the required amount of payment, and for statistical authorities. The first function is important for workers and employees, and the second is important for the state. In addition to specialists directly involved in wages, it is absolutely unnecessary for other employees to delve into the details, because in case of a violation it will be revealed sooner or later, and the amount will still be charged. Nevertheless, understanding the problem is not difficult, which will always allow you to control all the amounts that are available now or will be available in the future.