Payment on average earnings: practical examples

The general procedure for calculating the average earnings is established by Article 139 of the Labor Code of the Russian Federation. It provides for participation in the calculation of all types of payments defined by the wage system, including the average daily earnings for vacation, travel, etc. The source does not matter. Let's consider this topic in more detail.

Definition of the average salary

For what it may be necessary to calculate the average earnings at the enterprise? This question interests many. The average salary is determined from the actually calculated and worked by the employee in fact for the twelve months of the calendar, which precede the period during which the employee retains an average salary. The calendar period is from 1 to 30 (31) the number of a certain month inclusive, the exception is February, where this period lasts from 1 to 28 (29 in February in a leap year) number. The procedure by which the average earnings are paid is established in the Annex on the Specification of the Calculation of the Average Salary.

Determination of average daily and average hourly payment

To determine the average salary of an employee and the amount of money that relies on accrual for the benefit of the employee, its average daily and average hourly pay is calculated (the use of the last indicator is necessary in the case of establishing an employee's time recording in total).

To determine these indicators (average daily earnings for payment and average hourly earnings), you need to find out:

• Period calculation 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.

Determination of the period of the billing period

What is the calculation period for this calculation?

It was mentioned above that the calculation period refers to twelve calendar months, before the month when the employee is to receive the payment of payments, 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, which will precede the payment. The main thing is the fact that the other calculation period should not lead to a reduction in the amounts that the employee is due (that is, the deterioration of his position in comparison with the twelve-month billing period).

If a decision is made to change the period, the relevant amendments should be indicated in the regulation on labor payment for average earnings and collective bargaining agreements.

Practical example 1

This calculation is easier to understand on practical examples. Suppose an employee of a large enterprise is sent on a business trip. For these business days he is paid an average wage. If you assume the departure of an employee in the current year, then:

• February - the period of calculation from February 1 to January 31 this year;
• March - the period of calculation from March 1 last to February 28-29 this year;
• April - the calculation period from April 1 to March 31 this year;
• May - the calculation period from May 1 to April 30 this year;
• June - the calculation period from June 1 to May 31 this year;
• July - the period of calculation from July 1 last to June 30 this year.

Then you need to calculate the number in the estimated period of working days during which the employee worked. The optimal, but extremely rare option is the full working out of all working days of the billing period. Then there are no difficulties in calculating, except for the cases of calculating the average earnings for payment of leave.

Practical example 2

Consider the following situation. In the commercial organization, a 5-day forty-hour workweek and 2 days off (Saturday and Sunday) were established. Employee of the company in November this year was sent for training to improve skills, the average salary at the same time was maintained. The calculation period will include twelve months from November 1 last and until October 31 this year.

If we assume that during the billing period the employee was completely worked through the production calendar all days, the number of workers will be 247 days.

Here is an example of an ideal. Most of the company's employees do not work full twelve months of the billing period. An employee can get sick, go on vacation, get some exemption from work while maintaining average earnings and so on. These periods are excluded from the calculation. Including in the calculation does not participate the amount credited to the employee for these days. Below is a list of periods excluded from the calculation:

1. The average salary of an employee under the laws of Russia was preserved (for example, the employee was on a business trip, paid annual leave or was sent for training, etc.). The exception is the periods of feeding the child, which is provided by Article 258 of the LC RF, because they are involved in the calculation, as well as the amounts accrued for them.
2. The employee received benefits in connection with temporary incapacity for work or benefits for childbirth and pregnancy, but did not work at the same time, that is, the average earnings for paying the sick leave are taken into account.
3. The worker was not a participant in the strike, but because of her he was unable to fulfill his duties.
4. The employee was provided with paid extra weekends for caring for a disabled child and an invalid from childhood.
5. In other cases, when the employee was released from work with partial or full retention of wages or without it (for example, when an employee took leave at his own expense) under the legislation of the Russian Federation.

How does the calculation of payment on holidays and weekends?

Holiday or weekends, worked out by an employee, must be taken into account when calculating in the general order of payment for average earnings. In order to become clearer, let's analyze one more example.

Practical example 3

In a commercial firm, a 5-day forty-hour workweek and 2 days off (Saturday and Sunday) were set up. Employee of the company in December this year was sent on a business trip. The calculation period will include twelve months from December 1 last and until November 30 of this year.

To determine the average salary of an employee, 37 days are excluded and the payments for them are paid. Accordingly, 213 days worked out from the calculation period (250-37) will participate.

Average earnings on payment of leave

Sometimes it happens that the employee is arranged for 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 a period in the company, say, 12 months. Calculation of the average salary in situations that are not related to the payment of leave, there is no provision in the Regulations, and therefore in the company it can be determined in the employee's labor contract or the provision for payment of his labor. In this case, you can include in the billing period the time from 1 day of work to the last month of the month preceding the payment of the average salary.

Practical example 4

The organization has established a 5-day forty-hour work week and 2 days off (Saturday and Sunday). Employee of the company in December this year was sent on a business trip. On service, he was received on August 22 this year. The settlement period will be from August 21 to November 30 this year.

Payment of the billing period

With regard to payments included in the calculation to determine the wage for the average earnings, the general provision establishes article 139 of the LC RF. This norm for calculating the average earnings takes into account all payments envisaged by the wage system. This rule of the Code specifies clause 2 of the Regulation. Thus, when calculating earnings, the accountant should consider the following:

1. Salary (in kind including, accrued at the tariff rate and salary for the time that was worked out, for work performed on a piece rate, as a percentage of revenue or commission).
2. Paid personal income tax (payment for the average earnings this assumes). Although why this happens, some are unclear.
3. Additional payments and bonuses to the salary and the tariff rate for professionalism, length of service, grade, academic title, academic degree, work with information that make up state. Secrecy, knowledge of foreign languages, combining posts or occupations, leading a team, increasing the amount of work performed, expanding the service area, and so on.
4. Payments that are related to working conditions are also those that are caused by district regulation of wages in the form of percentage surcharges to wages and odds, increased payments on hard work, as well as work with dangerous and harmful and other special working conditions, for night shifts, for Work on public holidays and weekends, for overtime work (at the maximum limit of 120 hours per year, as well as over it).
5. Remunerations and bonuses that provide for the system of labor payment (for some awards and bonuses, the accounting procedure is special).
6. Other types of payments that relate to the salary and are applied in the company (here it is possible to include stimulating and motivating payments).

Payments that are not taken into account when calculating the average earnings

It has already been pointed out that some payments are not taken into account when calculating the average earnings, as, indeed, the time of their calculation. For example:

• The average salary that is retained by the employee according to the legislation (when he is on annual or study leave, on a business trip, and so on);
• Payments for idle time because of the company-employer or for reasons beyond the control of the employee or employer;
• Payments for weekends for the care of disabled people from childhood and children with disabilities.

It can be concluded that the calculations include all payments that are related to the payment of labor of workers. Payments not related to it and not being remuneration for work are not included in the calculation. For example, they include material assistance, various social payments (payment for public services, recreation, medical treatment, food, training, travel, etc.), loans to employees, dividends paid to business owners, interest on loans that are received From employees, remuneration to members of the supervisory board or board of directors and so on. In addition, the contract provides for the social. Payment or not, does not matter.

Practical example 5

Consider how it will be made in 1C: ZKUP payment on average earnings on a business trip.

A large enterprise installed a 5-day forty-hour work 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 calculation period will include twelve months, that is, the time from December 1 last and until November 30 of this year. For this period, the employee received a payment of 472,400 rubles, including:

403 thousand rubles. - the total amount of salary (salary);

24 thousand rubles. - surcharge for the combination of the profession;

3 thousand rubles. - payment for work on weekends and holidays;

12 thousand rubles. - material aid;

3 thousand rubles. - a monetary gift;

22 thousand rubles. - holidays for annual paid holidays;

5,4 thousand rubles. - Travel allowances (average salary for travel and per diem).

Traveling, financial assistance, vacation and cash gift are excluded from the amount of payments taken into account in calculating the average salary. Then the accountant must take into account payments of the size:

472 400 - 12 000 - 3000 - 22 000 - 5400 = 430 000 rub.

When calculating the average wage and co-payment to it, the payroll size is not taken into account, even if they are defined in the employment contract or payroll application that is accepted by the company. It should be borne in mind that the relevant days when the average salary remained for the employee and the amounts are excluded from the calculation period. Accordingly, this surcharge falls under this definition. In 1C, payment for average earnings is calculated quite simply.

Calculation of the amount that is due to the employee, and earnings of the average daily

To determine the amount of accrual for days that retain an average salary for an employee, his average daily earnings are calculated. Exceptions apply only to those employees for whom a record of working time in the amount is set (for them, the average hourly earnings are determined).

Practical example 6

In the commercial organization, a 5-day forty-hour workweek and 2 days off (Saturday and Sunday) were established. The employee of the company in December of this year was sent on a business trip for 7 days. The calculation period will include twelve months, that is, the time from December 1 last and until November 30 of this year. The employee was given a salary of 30,000 rubles a month.

Earnings perth average daily will be:

338 990 rubles: 231 days = 1467 rubles / day.

Employee for 7 days must charge the payment for the average earnings (business trip is paid in this way):

1467 rubles / day × 7 days = 10,269 rubles.

Calculation of the amount that is due to the employee, and the average hourly earnings

Employees, for whom a record of working time in the amount was established, calculates the average hourly earnings for payment of those days, the average earnings in which is saved. The average and average daily earnings are calculated in a similar way, but if the daily average takes into account only the number of days, for the hourly average - the actual number of hours worked by the employee.

Practical example 7

A large company installed a 5-day forty-hour work week and 2 days off (Saturday and Sunday). Employee of the company in December of this year was sent on a business trip for 7 days (according to the schedule of 56 hours). The calculation period will include twelve months from the 1st of December of the past and up to the 30th of November of this year. For this employee, a tariff rate of 180 rubles / hour and an accumulated work time record were set. The earnings of an average hour worker will be:

341 820 rubles: 1843 hours = 185 rubles / hour

He should be assessed on the average earnings (because business trip is also considered working time):

185 rubles / hour × 56 hours = 10 360 rubles

For workers-piece-workers, the average earnings when counting the working time in the sum are calculated to be similar to this way. All payments included in the calculation, which we presented above, and actually worked out by the timekeeper take part in the calculation.