In the process of calculating the average earnings (it does not matter, the average annual, average monthly or average daily), the accountant needs to use some values that are basic in nature. Such values may vary depending on the situation in which they are used. As the average wage is considered, many are interested.
Base values
The basic values can undoubtedly include the following:
• RP - represents the calculation period for which it is necessary to calculate the salary.
• SZ - directly the average earnings.
• SDZ - a value that represents the average earnings of an employee per day.
• D - the number of days payable that are contained in the billing period of the RP.
• FZP - the actual amount of salary for the days that were worked out by an employee in the billing period of the RP. This also includes all sorts of rewards and bonuses.
• FD - reflects the number of days in the RP billing period that were actually worked out by the employee.
• PM - reflects the number of months that have been fully worked out.
• NM - the number of days worked by an employee in an incomplete month.
In our article we will study the main characteristics of the above indicators, consider how the average wage is considered.
The legislative framework
The calculation of the average salary is regulated by a number of regulations, for example:
• Decree of the Government of the Russian Federation No. 922.
• Article of the Labor Code of the Russian Federation under the number 139, which is called "calculation of the average salary"
Each person who is interested in the procedure for calculating average earnings can find these legislative acts on any legal website.
In what cases may this be required?
There are a number of specific cases when an accountant needs to calculate and pay the average salary. Such calculations are most often made in the following situations:
• When an employee intends to leave on annual paid leave.
• When it is required to pay an employee compensation for a vacation that he did not take.
• When it is necessary for an employee to accrue and pay severance pay upon his complete dismissal.
• Some other cases that we will definitely consider below.
To calculate vacation pay
Suppose you are planning to go on vacation, which is annual and paid. In this case, the employer is obligated by law to pay vacation money before you go on vacation. What is the average wage? We will consider an example below.
The accountant must begin calculating the required amount in parallel with the issuance of the vacation order, that is, this should be done two weeks before going on vacation, without waiting for the end of the current billing month.
In this case, it is necessary to take 12 months for the billing period before the one in which you go on vacation.
The accountant will need to determine how the billing period is worked out (completely or not), and then calculate the average salary. How to do it right?
If all the 12 months taken into account were worked out in full, then the required number is determined as follows: the wage bill for this period will need to be divided by the total number of months, that is, 12. The resulting figure is then divided by 29.3 - that is how many days are on average contained in month.
If the employee did not work out the full 12 months, then the wage bill will need to be divided by the variable x.
Such a variable implies the number of months that has been fully worked out, multiplied by the number 29.3 and summed with the number of NPs. NP is calculated as follows: 29.3 must be divided by the number of days in the month that was not fully worked out, and then multiplied by the number of days that were actually worked.
After the accountant has calculated the required number of SDZ, he will need to multiply the figure found by the number of days that you intend to spend on vacation. The amount received will amount to vacation pay, which is payable before going on vacation. This is how the average wage is considered in this case.
To calculate hospital payments
The sum on the sick leave shall be calculated along with the salary at the end of the month in which the employee submitted the sick leave.
As in the case of vacation pay, the desired number will be SDZ. However, in this case, for the calculation period, you should take two years that preceded the year in which the employee visited the sick leave. In this case, how is the average wage considered? In the region, it will be like this: the federal wage bill for such a settlement period, the RP should be divided by 730 - the number representing the federal budget.
After that, the found SDZ amount should be multiplied by the percentage of insurance experience:
• If the work experience is 8 years or more, then it is necessary to multiply by 100%.
• If the work experience is from 5 to 8 years, then 80%.
• 60% if the experience is less than 5 years.
As a result, you will receive a daily allowance paid for temporary incapacity for work, which will then need to be multiplied by the number of days during which you were on sick leave.
The amount received in the end is just the amount due for payment of sickness benefit.
To calculate maternity allowance
For the calculation period, in this case, the accountant needs to take, like in the case of the sick-list, two years that preceded the woman’s maternity leave.
However, the wage bill for the billing period in this case will need to be divided not 730, but by the number of days on the calendar that were in the billing period minus sick days and maternity days. Subtract some other days that are subject to exclusion.
In any case, the figure obtained should be multiplied by 100% of the insurance experience.
What is considered the average salary for a year and for two years, we have considered. What's next?
To provide data to the employment center
In order to register for the labor exchange, the unemployed will need to provide a certificate of employment, which was the last. The certificate should contain information about the average salary. Such a certificate will be the basis for determining the amount, which will be unemployment benefits.
Unemployment benefits are calculated on the labor exchange taking into account the last three months that a person worked in the organization until the month in which he was fired. Moreover, when calculating the average salary, vacation payments, travel allowances and benefits of a different nature should be excluded from it.
The wage bill for the accounting RP should be divided by the total number of days that were actually worked out. Then, the resulting figure will need to be divided by the number of days that is reflected in the work schedule of the company, and divided by 3 (the number of months taken into account).
The certificate to be submitted to the labor exchange will indicate exactly the amount received.
To calculate retirement benefits
Calculation of pension payments directly depends on many factors.
One of them is KSZ - the average monthly earnings ratio.
KSZ is the ratio between your average salary and the average monthly salary that is set in your region for the billing period that is predetermined. It can be selected from two options:
• 2000-2001 year.
• 60 months that went one after another until 2002.
In this case, the maximum KSZ is set at 1.2. That is, the coefficient obtained in the calculation cannot exceed this level.
To calculate child support payments
Calculation of the average salary for the calculation of alimony payments may be needed only if a debt has arisen on the payment of alimony.
The accountant performing the calculation should rely on the period during which the parent did not pay child support, and the amount of his earnings for the specified period.
To calculate travel allowance
How is the average salary for the company in this option? In order to pay an employee a business trip, the accountant should take into account the twelve-month billing period that precedes the month of the business trip. All calendar days are subject to accounting; no periods are excluded.
The wage bill for this billing period is required to be divided into FD, and then multiplied by the number of days included in the trip.
How is the average salary considered to be reduced by an employee?
If the company is liquidated or staff reduction occurs, the dismissed employee applies for severance pay.
He has the right to receive average earnings for the period of his subsequent employment. Moreover, such a period cannot be more than two months.
In the event of a reduction, the average earnings shall be calculated based on the settlement period of 12 calendar months.
To begin with, it is necessary to calculate the SDZ by dividing the FZD by the FD. Then the resulting figure should be multiplied by D - the number of days that are payable.
The nuances of calculating the average salary in the current, 2017
The average salary is calculated by the formula SDZ * D.
It should be noted that at present, many organizations prefer to use not the number of days that have been worked out for calculation, but the number of hours. This indicator is called the summed working time.
If the average salary is determined by the hour, then the accountant should divide the actual salary that was received for the accounting billing period by the total number of hours worked. Then, the amount that came out must be multiplied by the total number of hours that were worked out in the paid period.
What is taken into account in the calculation?
How is the average monthly wage calculated? The accountant performing the calculation should take into account all the stipulated types of remuneration for the employee:
• The salting part.
• Piecework payments.
• Interest payments.
• Non-cash payments.
• A variety of rewards.
• Prizes.
• Fees.
• Surcharges and allowances.
But the accountant should be excluded from the calculation of the payments that the employee received as compensation for the costs of travel, meals, training.
Days that turned out to be non-working and holidays should be taken into account if it is intended to pay for study leave. Such days should be included in the calculation of the average salary and should be paid.
Periods to be excluded
The periods excluded are those periods for which payments cannot be included in the calculation when determining the SZ, that is, those periods in which:
• Simple, formed through the fault of the employer.
• Maintaining an average salary.
• The provision of days off (optional) for the care of people with disabilities.
• Exemption of an employee from fulfilling duties while maintaining salary.
Calculation Example
Now, let's look at how to calculate the average salary, using practical examples.
Suppose a company employee holding a driver’s position provided the book-keeping sick leave, which contains information that he was on sick leave in November 2017 for six days. The employee experience at that time was 11 years. And this means that the calculation of benefits should be calculated on the basis of full average earnings, that is, from 100%.
In this case, for the calculation period, you should take two years that preceded the year in which the driver submitted the sick leave, that is, 2015 and 2016. In 2015, his total earnings amounted to 300 thousand rubles, and in 2016 - 280 thousand rubles.
When calculating the CPA indicator, the accountant should divide the actual salary for both periods by the total number of working days of the period, that is, 730. Thus:
(300000+280000)/730=794,52
This amount is the average daily earnings of the driver.
After calculating the FDD, you should multiply the resulting figure by the number of days that is indicated on the sick-list, i.e.
794.52 * 6 = 4767.12 rubles.
It is this amount that is payable to the driver as a hospital allowance.
From the foregoing, we can conclude that the calculation of SZ is a fairly individual process. Nevertheless, the accountant uses universal calculation formulas that can be adjusted for each calculation case.
We examined how the average wage is considered.