The general procedure by which average earnings are calculated is established by article 139 of the Labor Code of the Russian Federation. It provides for the participation in the calculation of all types of payments determined by the wage system, including the average daily wage for vacation pay, business trips, etc. Their source does not matter. Consider this topic in more detail.
Determination of the average salary
Why might you need to calculate the average earnings in the enterprise? This question interests many. The average salary is determined from the actual accrued and worked out by the employee in fact for twelve calendar months that precede the period during which the average salary is kept for the employee. The calendar period includes the period from 1 to 30 (31) day of a certain month, inclusive, the exception is February, where this period lasts from 1 to 28 (29 in February in a leap year) day. The procedure for making payments on average earnings is established in the Appendix on the features of calculating the average salary.
Determination of average daily and average hourly wages
To determine the average salary of an employee and the amount of money that are supposed to be accrued in favor of the employee, his average daily and average hourly payments are calculated (the use of the latter indicator is necessary if the employee has established the accounting of working hours in the amount).
To determine these indicators (average daily earnings for payment and average hourly earnings), you need to find out:
- calculation period and the number of days in it that are taken into account when determining the average salary;
- the amount paid for the billing period, taken into account in determining the average salary.
Establishing a Billing Period
What is the calculation period for a given calculation?
It was mentioned above that the billing period includes twelve calendar months, before the month when the employee must receive an accrual of payment depending on the average salary. The company has the right to set any period of the billing period. For example, 3, 9 or even 24 months that will precede the payment. The main thing is the fact that another calculation period should not lead to a decrease in the amounts due to the employee (that is, to a deterioration in his position compared to the twelve-month calculation period).
If a decision is made to change the period, appropriate amendments should be indicated in the provision on labor remuneration for average earnings and collective agreements.
Case Study 1
This calculation is easier to understand with practical examples. Suppose an employee of a large enterprise is sent on a business trip. For these business days he is paid an average salary. If we assume the departure of the employee in the current year, then:
- February - settlement period from February 1 of the past to January 31 of this year;
- March - settlement period from March 1 of the past to February 28-29 of the current year;
- April - settlement period from April 1 of the past to March 31 of this year;
- May - settlement period from May 1 of the past to April 30 of this year;
- June - settlement period from June 1 of the past to May 31 of this year;
- July is the calculation period from July 1 of the past to June 30 of this year.
Then you need to calculate the number in the calculation period of the working days during which the employee worked. The optimal, but extremely rare option is to fully work out all the working days of the billing period. Then there are no difficulties in calculating, except in cases of calculating the average earnings of vacation pay.
Case Study 2
Consider the following situation. A commercial organization set a 5-day forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company in November of this year was sent to training for further training, while the average salary was saved. The billing period will include twelve months from November 1 to October 31 of this year.
If we assume that during the billing period the employee worked out all the days according to the production calendar, then the number of workers will be 247 days.
Here is an example of an ideal. Basically, none of the company's employees have been working for the full twelve months of the billing period. An employee can get sick, go on vacation, get some kind of exemption from work while maintaining average earnings, and so on. These periods are excluded from the calculation. Including, the amounts credited to the employee for these days do not participate in the calculation. The following is a list of periods to be excluded from the calculation:
- The average salary of the employee was retained under the laws of Russia (for example, the employee was on a business trip, paid annual leave, or sent to study and so on). The exception is the periods of feeding the child, which provides article 258 of the Labor Code of the Russian Federation, since they participate in the calculation, as well as the amounts accrued for them.
- The employee received benefits for temporary disability or benefits for childbirth and pregnancy, but did not work at the same time, that is, the average earnings for paying sick leave are taken into account.
- The employee was not a participant in the strike, but because of it, he could not fulfill his duties.
- The employee was provided with paid extra days off to care for a disabled child and a disabled person since childhood.
- In other cases, when an employee was relieved of work with partial or full wage retention or without it (for example, when an employee took leave at his own expense) under the laws of the Russian Federation.
How is the payment calculated on holidays and weekends?
Holidays or weekends spent by an employee must be taken into account when calculating the general payment procedure for average earnings. To make it clearer, let us examine one more example.
Case Study 3
The commercial company set a 5-day forty-hour working week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip in December this year. The billing period will include twelve months, starting from December 1 last and November 30 this year.
To determine the average salary of an employee exclude 37 days and accrued payments for them. Accordingly, 213 worked days from the billing period (250-37) will participate.
Average earnings when paying vacation
Sometimes it happens that an employee is hired to work in the reporting period. This means that at the moment when the accountant must determine the calculation of payment for average earnings, he has not yet worked for a period of, say, 12 months. The calculation of the average salary in situations that are not related to vacation pay is not provided for in the Regulation, and therefore the company can determine it in the employee’s employment contract or in the regulation on remuneration of his labor. In this case, you can include in the billing period the time from 1 day a person works until the last day of the month preceding the payment of the average salary.
Case Study 4
The organization set a 5-day forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip in December this year. He was accepted for service on August 22 of this year. The billing period will be from August 21 to November 30 of this year.
Billing period
With respect to payments included in the calculation for determining wages for average earnings, the general provision is established by Article 139 of the Labor Code of the Russian Federation. This norm for calculating average earnings takes into account all payments provided by the wage system. This norm of the Code is specified by clause 2 of the Regulation. Thus, the accountant in calculating earnings should take into account the following:
- Salary (in kind, including accrued at the tariff rate and salary for the time that was worked out; for work performed at the piece rate, as a percentage of revenue or commission).
- Accrued personal income tax (payment of average earnings, this suggests). Although why this happens, some do not understand.
- Surcharges and allowances to the salary and tariff rate for professionalism, seniority, class, academic rank, academic degree, work with information that make up the state. secrecy, knowledge of foreign languages, combination of posts or professions, team management, increase in the volume of work performed, expansion of the service area and others.
- Payments related to working conditions, also those due to the regional regulation of labor remuneration in the form of percentage salary increases and odds, increased payments for hard work, as well as work with dangerous and harmful and other special working conditions, for night shifts, for work on holidays non-working days and weekends, for overtime work (in the maximum limit of 120 hours per year, as well as over it).
- Remuneration and bonuses provided by the labor payment system (some remuneration and bonuses have a special accounting procedure).
- Other types of payments that relate to salaries and are applied in the company (this includes incentive and motivating payments).
Payments not taken into account when calculating average earnings
It has already been indicated above that some payments are not taken into account when calculating payments for average earnings, as, incidentally, is the time of their calculation. For example:
- the average salary held by the employee under the law (when he is on annual or study leave, business trip, and so on);
- downtime payments due to an employer company or for a reason beyond the control of the employee or employer;
- payments for the weekend to care for people with disabilities from childhood and children with disabilities.
We can conclude that the calculations include all payments that are associated with the remuneration of employees. Payments not related to it and not remuneration for labor are not included in the calculation. For example, these include financial assistance, various social payments (payment of utilities, recreation, treatment, meals, training, travel, etc.), the amount of loans that are issued to employees, dividends that are accrued to company owners, and interest on loans that are received from employees, remuneration to members of the supervisory board or board of directors, and so on. In addition, provides for a social contract. payment or not, does not matter.
Case Study 5
Consider how it will be done in 1C: ZUP payment on average earnings on a business trip.
A large enterprise has a 5-day forty-hour working week and 2 days off (Saturday and Sunday). All the same employee of the company in December this year was sent on a business trip. The billing period will include twelve months, that is, the time starting from December 1 last to November 30 of this year. For this period, the employee received payment of 472,400 rubles, including:
403 thousand rubles - total amount of salary (salary);
24 thousand rubles - supplement for combining the profession;
3 thousand rubles - pay for work on weekends and holidays;
12 thousand rubles - material help;
3 thousand rubles - cash gift;
22 thousand rubles - vacation pay for annual paid leave;
5,4 thousand rubles. - travel allowance (average salary for travel allowance and daily subsistence allowance).
Travel, material assistance, vacation pay and cash gift are excluded from the amount of payments taken into account in calculating the average salary. Then the accountant must consider payments in the amount of:
472,400 - 12,000 - 3,000 - 22,000 - 5,400 = 430,000 rubles.
When calculating the average salary and surcharges to it up to the salary amount, they are not taken into account, even if they are defined in the employment contract or the pay application, which is adopted by the company. It should be borne in mind that the corresponding days are when the employee kept the average salary, and the amounts are excluded from the calculation period. Accordingly, this surcharge falls under this definition. In 1C, payment by average earnings is calculated quite simply.
Calculation of the amount due to the employee and the average daily earnings
To determine the amount of accrual for the days that keep the average salary for the employee, his daily earnings are calculated. Exceptions include only those employees for whom the accounting of working hours in the amount is established (for them the average hourly earnings are determined).
Case Study 6
A commercial organization set a 5-day forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company in December this year was sent on a business trip for service for 7 days. The billing period will include twelve months, that is, the time starting from December 1 last to November 30 of this year. The employee was paid a salary of 30,000 rubles a month.
Pertov's daily average earnings will be:
338 990 rubles: 231 days = 1467 rubles / day.
For an employee for 7 days must pay the average earnings (business trip is paid that way):
1467 rubles / day × 7 days = 10 269 rubles.
Calculation of the amount due to the employee and the average hourly earnings
Workers for whom they have set up time records in the amount are calculated hourly average earnings to pay for those days in which the average earnings are saved. The average hourly and average daily earnings are calculated in a similar way, but if for the average daily only the number of days is taken into account, then for the average hourly - the actual number of hours worked by the employee.
Case Study 7
A large company set a 5-day forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company in December this year was sent on a business trip for service for 7 days (according to the schedule of 56 hours). The billing period will include twelve months starting from the 1st of December of the last and until the 30th of November of this year. For this employee, a tariff rate of 180 rubles / hour and a cumulative accounting of working hours were established. Earnings average hourly employee will be:
341 820 rubles: 1843 hours = 185 rubles / hour
He should be charged on average earnings (after all, a business trip is also considered working time):
185 rubles / hour × 56 hours = 10 360 rubles
For laborers, the average earnings when accounting for working hours are calculated in a similar way to this. All payments are included in the calculation, which are included in the calculation that we presented above, and the time actually worked by the maker.