Before you understand the mathematical operations for calculating the average daily earnings, you need to understand why this may be necessary. Such a need is provided by law in the following cases:
- when calculating for vacation;
- when calculating the severance pay upon dismissal;
- during accruals during downtime;
- when paying for business trips;
- in the case of transferring a person to another job, paid in a smaller amount, but with the preservation of his average earnings, which was in the same position.
We will understand in this article how to calculate the average daily earnings.
The difference from the average salary
This type of accrual should not be confused with the average wage set by the state. The main difference is that the accrual option we are considering is made individually, as it is calculated separately for each employee.
How to calculate the average daily earnings at dismissal? About it further.
What should be considered when calculating?
Payments to be taken into account should be defined. Legislation in this area defines a large number of incomes that must be summarized in the calculation of earnings under consideration. This may include:
- wages;
- Award
- various types of surcharges;
- allowances;
- compensation paid in violation of the regime or working conditions;
- rewards.
In addition, all of the listed income must be spelled out in the employment contract, which is concluded between the worker and the employer in accordance with the legislative framework. How to calculate the average daily earnings? This question is most often asked by accountants and company managers.
You need to know that the calculation does not include incomes that are of a public nature - health payments, reimbursement of expenses that were spent on the purchase of food and travel, material payments as assistance. In addition, vacation pay, maternity benefits, and disability benefits cannot be included in this list.
So, how to calculate the average daily earnings?
Calculation algorithm
First of all, you need to determine the period for which the calculation is made. These calculations are performed for the year, quarter, month and day. According to the rule prescribed by law, the calculation period is 12 months, from which the calculation of the amount of earnings occurs, then a quarter and a month.
After determining the period are determined with the number of days. This includes only workers, excludes all weekends and holidays. The easiest way to calculate is to multiply the number of working weeks by five, then all the holidays specified by law and considered non-working are taken away.
Calculation for the year
How to calculate the average daily earnings for a year?
The most popular is the calculation of wages for the whole year. This is explained by the fact that employers use such a system in calculating the size of vacation pay. Regardless of whether the employee took leave or not, the law provides for the payment of vacation funds. It follows that you need to have an idea of how such amounts are calculated. How to calculate the average daily earnings in 2017?
The average wage for the year is interconnected with income for the year, the number of months and the number of days in each month. You need to know that every year the average number of working days per month is established.
To calculate the necessary data, use the formula:
SZP = ЗГ / 12 / 29,4, in which СЗП - designation of the amount of average earnings, ЗГ - the size of wages for the whole year. ZG is calculated from all the revenues listed above. 12 - months in the right period. 29.4 will be the average number of days in a month. Here's how to calculate your average daily earnings for a year.
Calculation of the accrual of hospital benefits
In order to calculate the size of wages when applying for sickness benefits, it is necessary to resort to the general rules that we considered earlier - to calculate the size of daily earnings, after which the result should be multiplied by the number of sick days. But at the same time, considering profit for the day, one should take into account earnings earned over the past six months.
When calculating the hospital allowance, one should not forget that the employer only pays for the first three days of the illness. The remainder of the amount is paid by the Social Insurance Fund from its funds. How to calculate the average daily earnings at dismissal, we will consider below.
Calculation when calculating vacation allowance
When calculating vacation allowance, it is necessary to take into account the following payments:
- salaries of all kinds;
- the presence of allowances and bonuses to the salary of the position;
- payments that relate to working conditions, including increased pay in heavy production, work that is performed under working conditions that are harmful and hazardous to health, for work at night, when leaving on a weekend and non-working holiday, for overtime work;
- various types of remuneration and bonuses, including on the final result of work for the year, and remuneration for long service, which is paid at a time;
- royalties from editorial staff of the media received for copyright works;
- other accruals provided for by the developed remuneration system, which operates at the enterprise.
It is important to understand how to calculate the average daily earnings for a vacation.
Inclusion of bonuses and rewards
The inclusion of bonuses and remuneration in the calculation of average earnings occurs in the following sequence:
a) bonuses and remuneration paid every month - no more than one payment for the same indicators of the monthly billing period;
b) the payment of bonuses and remuneration for a period of work that exceeds 1 month - no more than one payment for the same indicators the size of the monthly part of the monthly calculation period;
c) remuneration received for the final annual work, lump-sum remuneration received for the length of service - the amount of 1/12 for each month of the calculation period, regardless of the time of accrual.
And how to calculate the average daily earnings per month?
What does not count?
When calculating the average daily earnings do not take into account the following periods and the amounts that are accrued on them:
- period of incapacity for work;
- the period when the employee was on maternity leave;
- days off that were taken due to work beyond the set time;
- days of downtime that occurred due to the fault of the employer or if there were reasons that did not depend on him and the employee;
- days when a person did not work, with full or partial preservation of earnings;
- days when the average earnings were maintained on the basis of the legislation of the Russian Federation (vacation, business trip);
- the days when an additional day off was taken related to the care of children with disabilities and children with disabilities;
- the period when the employee did not participate in the strike, but because of its reason could not work.
Average earnings at the time of dismissal
The calculation of the average earnings at the time of dismissal is required to determine the amount of compensation paid for leave that has not been used. Upon dismissal, the average earnings are calculated according to the following formula:
The amount of earnings for the billing period / 12 / 29.3.
How to calculate the average daily earnings for vacation pay, we examined.
Reasons for calculating upon dismissal
The most common reason why an accountant makes this calculation is that when an employee is fired, he has days of unused vacation. Therefore, he needs to pay monetary compensation, determined from the average daily earnings. With this action, the basis on which the termination of the employment contract occurred does not matter.
Another common reason is the calculation of the average monthly earnings required for severance pay. As a rule, it is paid in the amount of 100% of the average earnings, in the event of termination of the employment contract with the employee due to liquidation of the organization, as well as when staff reduction occurs. In the case when during the 2nd and 3rd months after the dismissal, the employee did not find a new job, he needs to pay all the average earnings in full without any deductions accrued for each month.
How to calculate the average daily earnings for the sick-list is already known.
In addition, the size of the two-week average earnings must be paid to the employee if the employment contract is terminated, in case of:
- when the employee refuses to continue to work for a reason related to changes in the clauses of the employment contract as determined by the parties;
- when an employee refuses to be transferred to another job, which he has the ability to perform according to a medical certificate or if the employer does not have this type of work;
- when an employee refuses to be transferred to work that is located in another locality together with the employer;
- when they call an employee for military service or send him to alternative civilian service;
- when the employee who previously performed this work is reinstated in accordance with the decision of the state labor inspectorate or court;
- when an employee is recognized as incapable of performing labor activities according to a medical certificate.
Other cases are possible. How to calculate the average daily earnings for severance pay?
Calculation upon dismissal
Now we will consider how to calculate the average earnings at the time of dismissal in order to determine the amount of the due payment. The basis of the calculation in most cases (except for vacation compensation) is the formula:
Average earnings = payments recorded for the billing period: the number of days (hours) worked in fact for the billing period x the number of days (hours) of workers falling on the paid period.
It must be remembered that hours are calculated only if a person works according to the established summarized accounting of working time.
Nuances encountered in calculating average income
In the calculation process, it is necessary to keep in mind those incomes that are associated with the place where the person works. That is, if he has additional sources of income, such as, for example, dividends, payment of deposit interest, income from entrepreneurial activity, inheritance, etc., they will not be added to his salary and other components of the remuneration received in the workplace for labor . In addition, you cannot use the income received in another place of work, they must be considered separately. Income that an employee has illegally, for example, salary in envelopes or bonuses that do not have official status, cannot be included in the calculation amount either. In these calculations, only income received officially at the place of work, from which all taxes and social fees are paid, can be used.
It should also be borne in mind that the calculation includes regularly received income - bonuses, one-time or regular, are not credited to the total amount of the wage fund, but with a monthly issue, all funds that are issued through this column should be counted.
For employees who work seasonally, that is, temporarily, severance pay is calculated for only two working weeks. The amount of this payment is the result of multiplying the number of working days that are contained in the two weeks following the dismissal by the amount of the average daily income. The latter is determined by dividing all earnings by the number of days that have been worked out.
We examined in detail how to calculate the average daily earnings.