The current labor legislation establishes a single procedure by which calculation of average earnings. Art. 139 of the Labor Code of the Russian Federation regulates key aspects of this process. Let's consider it in more detail. 
The content of the provisions of Art. 139 of the Labor Code of the Russian Federation
When calculating the salary, all types of payments provided and applied by the employer, regardless of their sources, are taken into account. In h. 3 Article. 139 of the Labor Code of the Russian Federation, it is indicated that in any operating mode, the formation of the amount is carried out in accordance with accrued actually wages and actually worked time for 12 months that precede the period in which the employee is paid. Countdown is carried out on calendar months. They are the periods from the 1st to the 30th (31st) dates inclusive (for February - 28 (29th) inclusively).
In part 4 Art. 139 The Labor Code of the Russian Federation formulates rules for calculating vacation pay and compensation for unused days. To calculate the amount accrued over the past 12 months. (calendar) is divided into 12 or 19.3 (compare the number of days). The legislation also provides for the calculation of the average salary for vacation pay and compensation for unused periods. It is made by dividing the accrued amount by the number of days according to the six-day weekly calendar. The labor / collective agreement may establish other calculation periods, if the use of the employee does not worsen the situation.
Art. 139 of the Labor Code of the Russian Federation: comments
According to part seven of the article under consideration, the particularities of the order in which cf. s / n, established by the government. At the same time, the opinion of the tripartite commission regulating social and labor relations is taken into account. The procedure by which the calculation is made is defined in the Regulation approved by government decree No. 213. 
Composition of Payments
Calculation order cf. s / n according to Article 139 of the Labor Code of the Russian Federation involves the establishment of 2 elements:
- The types of payments that are taken into account in the calculations.
- The period for which the calculation is made.
As part of the salary, as mentioned above, there are all the stipulated and applicable payments. These include, in particular:
- Official salary.
- Extra charges and surcharges.
- Tariff rate.
- Prizes.
- Incentive payments.
- Percentage premium.
- District coefficients.
Sample payout list
The list of amounts that are taken into account when implementing Art. 139 of the Labor Code of the Russian Federation, is defined as follows:
- Salary accrued on tariff rate / salary by position for the worked period.
- The salary formed at piece rates.
- Salary accrued as a percentage of profit from the sale of goods / provision of services /, performance of work or commission.
- Salary received in cash.
- Remuneration accrued to persons replacing government posts.
- Salaries of teachers of secondary / primary vocational schools for hours of work over a reduced annual load. Such payments are accounted for in the amount of 1/10 of each month in billing period regardless of the time of accrual.
- Fees due to employees on the payroll of media outlets and art organizations, or payment of their work, at the rates (rates) of staging (copyright) remuneration.
- Salary calculated finally at the end of the year (calendar), due to the mode of payment. It is taken into account in 1/12 of each month, regardless of the time of accrual.
- Surcharges and allowances for salaries at posts / tariff rates for class, professional skills, qualification rank (diplomatic rank, rank), seniority (length of service), accounting degree, special conditions of public service, work with information constituting state secrets, knowledge of foreign languages, combination of posts / professions, increasing the volume of work, expanding the scope of services, fulfilling the duties of an employee who is temporarily absent from the enterprise, without exemption from main activity, leadership of the team.
- Remuneration, bonuses, including at the end of the year, and lump-sum payments for length of service.
- Compensations related to special labor conditions, including those due to the regulation of payments (in the form of percentage allowances and coefficients), increased salaries for hard, dangerous or harmful work, at night, non-working days, days off, and overtime.
- Other types of payments.
Special cases
Art. 139 of the Labor Code of the Russian Federation provides that if an employee for a period did not have actually paid salaries, days worked, or this period consists of time not taken into account when calculating, cf. s / n is set in accordance with the amount actually determined for the previous 12 months. However, in practice in these months there may also be no remuneration.
In this case, the calculation is carried out on actually worked days in the period in which there is a case associated with the preservation of the average salary. An employee may not have actually accrued payment at all. For example, circumstances that require the preservation of cf. s / n, came immediately after taking him to work. In this case, the average salary is calculated at the tariff rate for the established category, monetary remuneration or official salary. 
Key indicators
To accrue amounts under Art. 139 of the Labor Code of the Russian Federation, two values are used: daily and hourly salary. The first applies in all cases that are not related to the cumulative accounting of the operating time. To calculate the salary is divided by the number of days according to the calendar of the five-day week. After that, the amount is multiplied by the number actually worked. An employee may be assigned part-time professional activities. The calculation of the average daily earnings is carried out by dividing the amount of accrued actual payment by the number of days according to the calendar of a five- or six-day week, which falls on the hours worked. In the calculations used and hourly payment. It is used in the aggregated time tracking. To calculate the amount of earnings accrued for the period, divide by the number of hours in accordance with the schedule that fall on the hours worked, then multiply by the number of hours in the period that must be paid.
Holidays
The previous version of the code established special conditions for their payment. In h. 4 Article. 139 of the Labor Code of the Russian Federation provides for the general accrual order cf. s / n to determine the amount of vacation pay. When calculating the amount of remuneration for the last 12 months. divided by 12 and 29.4. The resulting amount is multiplied by the number of days (calendar) that fall on vacation. An employee may work part-time. In this case, the working days according to the calendar of the five-day week are multiplied by 1.4. Holidays may be granted to the slave. days. In this case, a slightly different calculation is provided. It is made by dividing the amount for 12 months (last) by the number of slaves. days during this period according to the calendar of the 6-day week. The resulting amount is multiplied by the period payable (in days). This system can also be used with an incompletely worked month. In this case, before calculating the amount, the number of working days for a five-day week is multiplied by 1.2. 
Bid increase
In the case of an increase in wage tariffs, average earnings also become larger. Accrual is made in the following order. In case of increase in the billing period, payments that are taken into account when determining avg.s / n, and established during the time preceding the increase in rates are multiplied by the odds. They are determined by dividing the tariff / remuneration / salary stipulated for the month of storage of avg. s / n at the rates of each m-ts of the time period in which accrual is made. A different calculation scheme is used in determining unemployment benefits, temporary disability, insurance premiums. A separate procedure is provided for calculating the increase in premiums for a class rank, qualification rank, diplomatic rank, as well as special conditions for passing the civil service.
