Average earnings. How correctly to calculate it?

Consider what is included in the concept of average earnings, for which it is needed and how to be calculated.

The procedure for calculating the average earnings is regulated by the Labor Code of the Russian Federation (Article 139). Average earnings are calculated by multiplying the average daily earnings in the billing period by the number of days that are payable. Or by multiplying the average hourly earnings by the number of working hours (according to the schedule) of the period payable.

When is average earnings required? It is necessary for the employee to provide regular or paid paid leave to the employee , determine the severance pay or compensation for unused vacation days, when sending on a business trip or for calculating the salary that is retained for the period of employment.

In addition, it is calculated in all cases when the employee did not directly participate in the work process for valid reasons. These are cases of production idle for reasons independent of the employee, transferring him to another (lower-paid) position for business reasons or for medical reasons (for example, pregnant women or having children under 3 years old). It also includes periods when the employee underwent a routine physical examination or increased his qualification with a separation from production, donated blood as a donor.

The accounting period is the last 12 months (calendar) preceding the occurrence of that event, for the calculation of which an average wage is required. This period may be different (under the terms of a collective agreement or another local act of the organization), if this does not infringe the rights of the worker. The average wage is calculated by dividing the accrued salary by the time worked (in hours or days) and when fully, and not with a fully worked out accounting period.

Are all types of payments taken into account when calculating the average earnings? According to the Labor Code of the Russian Federation, all payments envisaged as wages are taken into account (official salary of employees with a time-based form of payment, actual accrued wages with piece-rate labor or as a percentage of revenue, bonuses and fees, royalties, and surcharges and surcharges (for The harmful nature of work, the combination of professions, etc.)

All kinds of social payments are not taken into account, that is, they are not related to wages. These are the following: material assistance, compensation for food, travel or treatment, as well as training or recreation.

The average earnings on vacation are considered as follows. If the 12 previous months (billing period) are worked out in full (which is rare enough), the amount of actual wages for this time is divided by 12, then by 29.4 (the calculated coefficient). The calculated average daily earnings are multiplied by the number of days due (calendar) leave, so we know the amount of vacation pay.

Much more often the calculated period is not worked out all (the worker was sick, was on a business trip, etc.). Then the average daily earnings are considered by dividing the accrued payment for the worked periods by the actual time of work (in calendar days).

If you want to calculate the average hourly earnings, the calculation is the same. The accrued salary is divided by the number of hours worked during the billing period. For accrual of vacation, the average hour's earned value is multiplied by the number of working hours for the holiday period, based on the working schedule.

If there is an increase in the wages of the employee, the average earnings are indexed. The indexation coefficient is calculated by dividing the new salary by the old one. If the increase occurs in the billing period, a portion of the earnings is indexed from its beginning to the increase. If the increase occurs after the end of the billing period, but before the actual holiday, then the entire average wage is multiplied by the indexation factor. In the case of a salary increase during the holiday , only part of it that falls to the period after the increase is to be indexed.