Payments are taken into account. Average earnings: when you need it and how to calculate it. Month included in the billing period

08.03.2020

However, the leader must remember that his decisions cannot worsen the situation of workers or violate their rights. Average Daily Income Formula The following formula is used to calculate an employee's average daily earnings: Employee's income for RP: 12 months: coefficient 29.3 The employee's income must be calculated on the basis of official documents: financial statements, local salary regulations. How to keep count if the specialist has not completed the entire RP? If the employee has been working at the enterprise for less than a year, the RP is taken for the period that was actually worked out. That is, the values used in the formula are case specific. Consider the situation that has already been described above. The employee joined the company on February 1st and left on May 1st. Its service life was 3 months. The salary of a specialist was equal to 10,000 rubles.

IMPORTANT: These payments are not included in the calculation of compensation, this is due to the fact that part of them is paid by the FSS. That is, the state, not the employer. Other forms of income are not directly related to the activities of the employee, and therefore they cannot be attributed to salary.

How to calculate the average daily earnings when calculating compensation upon dismissal

If an employee is forced to leave due to:

liquidation or reorganization of the company;
downsizing or downsizing

then he is entitled to a compensation payment in the amount of the average earnings for the month. IN ADDITION: in all of the above cases, the employee retains his average monthly earnings for the first time after the loss of work (no more than 2, in some cases - 3 months from the date of dismissal, this amount includes severance pay). Calculation procedure

The settlement period for which the total income is established is 12 months.
If the length of service of the dismissed employee less than a year, the billing period is the time from the date of employment to the first day of the last working month.
It is necessary to take into account the number of actually worked days for this period.

With the last calendar year fully worked out, the calculation formula is applied: Zsr.-dn.

Calculation of the average daily earnings upon dismissal

home / Employees / Dismissal / Calculation of average earnings upon dismissal When an employee leaves the enterprise, he is paid severance pay and other prescribed accruals. Their size depends on the method of dismissal (according to own will, article or redundancy) and the number of vacation days remaining unspent. In order to exclude subjectivity in the assessment of funds due and to standardize the payment mechanism, payments are made taking into account the standard salary.

Its dimensions are of particular importance when calculating the content in the first months after dismissal. What is average earnings? Since wages can fluctuate significantly from month to month, its average value, expressed to one day or hour of work, is used as a standard.

The procedure for calculating compensation upon dismissal, if there is no average earnings

funds provided for recreation and rehabilitation;
money for utilities kindergarten for children of employees, etc.

The methodology for calculating the average daily earnings for the payment of severance pay The payment of additional funds upon dismissal (severance pay) is regulated by Art. 178 of the Labor Code of the Russian Federation. This money is not accrued in all cases of employee leaving, but only when the reason for dismissal, recorded in work book and order is one of the following:

inconsistency of the position on health;
the exit of an employee who previously held a position from which the dismissed person leaves;
conscription of an employee for military or alternative service;
refusal to move to work in another area.

In these situations, the employee is entitled to funds in the amount of their average earnings for 2 weeks upon leaving.

Calculation of average earnings for compensation upon dismissal in 2018

Basic calculation technologies and their differences In the above normative act, the following points are substantiated:

The formula for determining an employee's average labor cost per day of entry into production is fairly straightforward. The desired value is determined by dividing the amount of total earnings for the working period by the number of exits to work. As a rule, this parameter is determined for 12 months.
When calculating the average monthly salary, the number of months is rounded up to a whole number.
If the days worked in the period are less than half a month, then it is not taken into account. Accordingly, more than half are taken into account in the calculations.
The average number of exits to production for a calendar year is calculated as the product of all settlement months by 29.3.

Calculation of average earnings upon dismissal

Info

Days worked for average earnings This indicator is calculated separately for months that are fully and partially worked out by the employee. In this case, the following rule applies:

if all working days in months the employee went to work to perform official duties, then it is considered that it has 29.3 days worked;
if there are periods of absence from work in a month for any reason (vacation, business trip, illness, absenteeism, suspension, release), then the days worked are calculated according to the formula (actually worked days / total number of days in a month) * 29.3.

Below is an example that will explain the principles for calculating the average daily earnings to compensate for unused vacation upon dismissal. Example calculation of average earnings for compensation Date of dismissal - April 17, 2018.

The period for calculating average earnings is from April 2017 to March 2018.

How to calculate the average salary upon dismissal

Please note: to calculate the average earnings for paying for unused vacation days, you need to take a daily indicator (and not a monthly one), since in the formula for calculating compensation it is multiplied by the number of days. What period is recognized as a settlement In the case of calculating the average earnings for compensatory vacation pay, a twelve-month period must be taken. Months are taken last before dismissal in calendar terms.

Example: An employee leaves on April 12, 2018. This means that the billing period is from April 2017 to March 2018 inclusive. It would be a mistake to take the period from 04/12/2017 to 04/11/2018. The 4th paragraph of the Regulations on average earnings clearly indicates the need to take into account exactly the calendar months. There are features:

Upon dismissal, the last day of the month of termination labor relations is also taken into account.

This applies to such moments of income generation in the life of a worker:

the employee retained the average salary under the law of the Russian Federation, with the exception of the time for feeding the child.
the worker was paid benefits during illness or in connection with maternity leave;
periods of downtime through no fault of the employee;
when he could not fulfill his labor duties due to strikes in which he did not participate;
paid days for the care of children with disabilities and disabled since childhood;
other cases of absence from work with or without pay on the basis of the legislation of the Russian Federation.

The number of days in such periods is also not included in the calculation of SDZ.

Payments taken into account when calculating the average earnings upon dismissal

The reasons for calculating the SDZ may be the following circumstances: The calculation of the SDZ is necessarily carried out in order to apply the obtained value in calculating all amounts due that the company must pay to the resigning employee upon termination of the employment contract. Excluded periods If, for some reason, the employee did not work at his workplace, then under such circumstances, payments for periods of incapacity for work should not be added to the basic income for the performance of official duties, when, according to the law, he retained average earnings. Clause 5 of Regulation No. 922 indicates events that are not included in the billing period.

At the enterprise, the accountant often has to calculate payments to employees based on their average earnings. In this case, depending on the payment, the calculation may differ. For example, the average earnings for sick leave are considered according to one rule, and for vacation pay according to others. In a special way, the average earnings for the employment center for the assignment of unemployment benefits are considered. In the article, we have collected situations when you have to calculate the average earnings, the calculation rules are given depending on the type of payments and calculation examples.

When calculating which employee benefits, average earnings are used:

hospital allowance accrued according to a sheet from a medical institution;
maternity allowance, calculated at the request of the pregnant woman;
monthly payment for child care up to 1.5 years;
holiday pay - paid when going on basic or additional leave;
vacation compensation accrued upon dismissal for all unspent days or when additional days are replaced with money;
severance pay - calculated for laid-off employees;
for the employment center - at the request of the dismissed person for the correct calculation of unemployment benefits;
payment for business trips;
other cases of maintaining average earnings - for example, during downtime, forced absenteeism, passing a medical examination, advanced training, while acting as a blood donor, etc.

That is, there are a lot of cases when it is required to calculate the average earnings. The rules may vary depending on the type of payout.

There are several groups of payments for which the average earnings are calculated according to similar rules:

sick leave, maternity, leave up to 1.5 years of the child - the calculation is carried out for 2 calendar years;
vacation pay, vacation compensation - the calculation is carried out for the last 12 calendar months;
for the employment center - the calculation is performed for the last 3 months before the dismissal;
severance pay - the calculation is carried out for the last 12 months -;
preservation of earnings in the average value for periods of absence - calculations are also carried out for the last year.

If you need to calculate the amount of sick leave allowance for a sick leave, then you need to calculate the average daily earnings, then multiply by the number of days of illness and by the percentage of payment corresponding to the length of service.

The calculation of the average earnings is carried out according to the following rules:

Step 1. Sets the period for which the calculation is to be carried out.

For an allowance for sick leave a period of two years is taken. It is important that they are calendar and go before the year when the disability certificate is issued. For example, with an open sick leave in March 2018, the estimated period is 2016 and 2017. completely from January 1 to December 31, and 2018 itself does not appear in the calculation.

Step 2 The total earnings for the period from step 1 are calculated.

To do this, add up all the funds issued for the biennium, from which the accounting department deducted insurance premiums at a rate of 2.9% (on VNiM). It is impossible to take income in excess of the marginal base for social contributions in a year - this is an important limitation. For example, for 2016 you cannot take an annual income of more than 670 thousand rubles, for 2017 - more than 718 thousand rubles.

Step 3 It turns out whether excluded periods fell into the billing period

With regard to the calculation of sick leave benefits, these are not established.

Step 4. The average earnings for 1 day are calculated.

The formula is:

Average earnings= (Payments for 1 year +Payments for 2 years) / 730,

730 is the total number of days in the biennium. Please note that 730 is always taken, regardless of how many days were actually in the calculation period, whether there was a leap year.

For maternity leave

Similarly, the average earnings are calculated for the maternity benefit, which is also calculated on the sick leave. The only exception is non-accountable periods. These days must be subtracted from the total number of days of the calculation period.

The formula then becomes:

Average earnings = (Payments for 1 year + Payments for 2 years) / ((730 or 731) - Not counted days),

Please note: the actual number of days in the billing period is taken, taking into account the presence of a leap year.

Which days are not taken into account for maternity benefits:

past maternity;
sick leave allowances;
vacation periods up to 1.5 or 3 years of the child.

For child care allowance

Another type of payment, for which the average earnings are calculated according to similar rules for 2 years, is the care payment for up to 1.5 years.

The calculation of daily earnings on average is carried out exactly according to the formula given for maternity benefits.

Calculation example for sick leave

Let's calculate the average earnings for a disability certificate opened on 04/05/2018 for 10 days. The employee was employed in the company from March 12, 2016 to the present day. For 2016, 387,000 were earned, for 2017 - 734,000 (we will take into account only 718,000, since amounts earned above this amount are not taken into account).

The calculation period is full 2016 and 2017. There are no excluded periods, we will divide the total earnings by 730, despite the fact that in 2016 the employee did not work from January 1 to March 11.

Average earnings per day \u003d (387000 + 718000) / 730 \u003d 1513.7 rubles.

Average earnings for calculating vacation pay

The second group includes the calculation of the average daily earnings for vacation pay, and compensation for non-holiday days can also be included here.

The step-by-step calculation procedure is similar to the one above.

Step 1. Settlement period.

To calculate vacation payments, this is 12 months - calendar months are taken from 1 to the last day.

For example, if the date of going on vacation is 11/21/2017, then the calculation must be carried out for the period from 11/01/2016 to 10/31/2017.

Step 2 total income for the period.

All payments are cumulative, except:

vacation pay for previous periods;
travel expenses;
all social benefits, including sick leave, maternity, care for up to 1.5 years;
dividends;
compensations of various types (for food, travel and accommodation, sanatorium rest and treatment);
rewards for prize-winning places in competitive events, bonuses on the occasion of anniversaries and other payments not related to wages.

Step 3 periods not counted.

Those are available, do not include in the estimated period:

business trips;
vacations - basic, additional, without maintenance, maternity leave, for care up to 1.5 years, educational;
illnesses with a sick leave;
exemption from labor leaving the place and pay for the worker.

In the months in which the indicated periods were, it is necessary to separately calculate the number of hours actually worked, this is done according to the formula:

Days in partial months = (Worked actually in days/Calendar number of days) *29.3.

All other months where there were no such events are considered complete, and the number of days in them is recognized as equal to 29.3

Step 4 Calculation of the average daily earnings.

The formula looks like:

Average earnings \u003d Income for the period / Worked time in days.

Time worked in days = Number of full months * 29.3 + Days in partial months.

Vacation pay calculation example

It is necessary to calculate the average earnings for 1 day for vacation, if the employee goes on vacation on April 12, 2018, for the period from 04/01/2017 to 04/31/2018 he earned 538,000. During this period there was a vacation of 14 calendar days in July, sick leave - 3 days in September and a business trip - 10 days in November.

Worked in partial months = 17*29.3/31 + 27*29.3/30 + 20*29.3/30 = 61.97 days

Spent general term for the billing period = 9 * 29.3 + 61.97 = 325.67 days.

Average earnings \u003d 538000 / 325.67 \u003d 1651.98 rubles.

Average earnings for the last three months for a job center

An accountant may be faced with the calculation of average earnings and to submit information on a laid-off employee to an employment center. Based on the average income for the last three months, the amount of unemployment benefits is determined.

The general calculation scheme is similar.

Step 1. Settlement period.

These are three calendar months that come before the month in which the termination of employment is formalized. For example, if an employee was fired on April 18, 2018, the calculation must be carried out for the period from January 1 to March 31. If he is fired on the last day, then the month of dismissal can be taken into account.

Step 2 Income for the period

All payroll payments. Not taken into account:

various compensations;
social benefits;
travel allowances;
vacation pay, including compensation for unspent vacation.

Step 3 Periods not taken into account

Don't need to consider:

vacation periods with and without payment;
business trips;
allowances - on sick leave, including maternity leave, for child care;
exemption from work with the abandonment of earnings.

The number of such days is subtracted from the number of actually worked days for three months.

If all three last months consist only of the indicated unaccounted periods, then to calculate the average earnings, you need to take the three months preceding them.

Step 4 Average earnings

The formula is:

Average earnings = (Payments for 3 months / Number of days worked for 3 months) * (Number of working days for 3 months according to the schedule / 3).

Calculation example for job center

It is necessary to calculate the average earnings for three months to submit data to the employment center, where the dismissed worker registers in order to receive unemployment benefits. The terminated employee has stopped labor activity in the company on 11/13/2017. The calculation is carried out for the period from 01.08 to 31.10, 2017. Earned during this period 112,000 rubles. In October, he took leave without pay for 7 days. The work schedule of the organization is 5 working days a week for 8 hours.

The number of working days according to the schedule of the organization for three months = 66.

The number of days worked for the same period = 59.

Average earnings \u003d (112000 / 59) * (66 / 3) \u003d 41672.71 rubles.

Average earnings while away from work

SZ = SZ for 1 day * Days of the period of absence from work

SZ for 1 day = Income for the billing period / Days worked for this period

Income includes wages and does not include:

vacation pay;
various types of compensation;
social insurance payments - sick leave, maternity, for a child under 1.5 years old and others;
travel and other periods of absence.

Days worked include days the employee was at work and does not include:

days of disability;
being on vacation;
stay on business trips;
other days of absence, when earnings were saved or not.

According to such rules, payment of average earnings is calculated for periods of absence, the reasons for which were a business trip, donation, downtime, training, forced absenteeism, etc.

Business trip

Note: Average earnings are saved only on working days, not saved on weekends. They only pay per diem.

SZ \u003d SZ for 1 day * Working days of a business trip

Working days are the time at the destination and in transit, expressed in working days (calendar holidays are not taken into account).

Example:

The employee was sent on a business trip for 5 days - from October 14, 2017 (Saturday) to October 18, 2017 (Wednesday). The company's work schedule is 5 days a week. An employee was on 28 days of paid leave in July. He earned over the past year - 349,000, vacation pay 30,000.

The calculation period is from 10/01/2016 to 09/30/2017.

Worked out for the period = 191 working days.

Vacation pay is not taken into account.

SZ for 1 day = 349000 / 191 = 1827.23

SZ for the duration of a business trip = 1827.23 * 3 = 5481.69 (average earnings for weekends on business trips are not saved).

What mistakes are made when calculating the average earnings

Mistake 1. The wrong billing period is taken.

For most payments, 12 calendar months are taken. For sick leave payments, for payments in connection with pregnancy and maternity, 2 calendar years are taken. For unemployment benefits - 3 calendar months.

Mistake 2. Included in income are payments not related to wages.

When calculating the total earnings, it is not necessary to take those amounts that are accrued to the employee in connection with events that are not related to the labor process. For example, here you can include all social payments, compensation accruals, vacation payments.

Mistake 3. Unaccounted days are not excluded from the billing period

Excluded periods are absent only due to disability, in all other cases there are such periods. As a rule, these are all those days when the employee did not perform labor duties - all types of rest, forced absenteeism, exemptions from work, disability, stay on maternity leave.

CJSC "BKR-Intercom-Audit"

The materials were prepared by a group of consultants-methodologists of CJSC "BKR-Intercom-Audit"

To calculate average earnings all wages provided by the system of remuneration are taken into account types of payments, applicable in the relevant organization, regardless of the sources of these payments.

« Salary- a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and employment contracts.

Wage - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

As you can see, the concept of "remuneration" is much broader than the concept of "salary", because remuneration provides not only a system of calculation wages, but also the working hours used, the rules for using and documentation working hours, labor standards used, terms of payment of wages.

Remuneration systems, salaries and individual payments are established (Article 135 of the Labor Code of the Russian Federation):

In relation to employees of organizations financed from the budget - by the relevant laws and other regulatory legal acts;

In relation to employees of organizations with mixed financing (budget financing and income from entrepreneurial activity) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

In relation to employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.

List of payments taken into account for calculating average earnings(paragraph 2 of the Regulations on the peculiarities of the procedure for calculating the average wage, approved by the Government Decree Russian Federation dated April 11, 2003 No. 213 "On the peculiarities of the procedure for calculating the average wage" (hereinafter Regulation No. 213)).

a) wages accrued to employees at tariff rates ( official salaries) for hours worked;

b) wages accrued to employees for work performed at piece rates;

c) wages accrued to employees for work performed as a percentage of proceeds from the sale of products (performance of work, provision of services), or commission;

d) wages paid in non-monetary form.

Attention!

Non-monetary forms of remuneration can be applied only with the consent of the employee himself, confirmed by his written statement. The share of wages paid in non-monetary form cannot exceed 20% of the total amount of wages (Article 131 of the Labor Code of the Russian Federation);

e) monetary remuneration accrued for hours worked to persons holding public office;

f) funds accrued in editions mass media and organizations of art, the fees of employees who are on the payroll of these editorial offices and organizations, and (or) remuneration of their labor, carried out at the rates (rates) of the author's (staged) remuneration;

g) wages accrued to teachers of primary and secondary institutions vocational education for hours of teaching work in excess of the reduced annual teaching load (accounted for in the amount of one tenth for each month of the billing period, regardless of the time of accrual);

Example 1

The norm of hours of pedagogical and (or) teaching work for the wage rate teaching staff set in astronomical clocks.

At the beginning of the academic year, the teacher was assigned an annual teaching load of 720 hours.

During the year, the teaching load decreased to 690 hours, and:

in January decreased by 10 hours;

in March decreased by 20 hours.

In addition, the teacher conducted teaching work, and:

there was no additional load in January;

Additional accrued wages amounted to: in February - 200 rubles, in March - 100 rubles.

To calculate the average wage, take into account additional payments in the amount of one tenth for each month of the billing period, respectively, for February - 20 rubles and for March - 10 rubles.

End of example.

h) the difference in official salaries of employees who transferred to a lower-paid job (position) while maintaining the official salary at the previous place of work (position);

i) salary, finally calculated at the end of the calendar year, due to the wage system (it is taken into account in the amount of one twelfth for each month of the billing period, regardless of the time of accrual);

j) allowances and additional payments to tariff rates (official salaries) for professional skills, class, qualification category (class rank, diplomatic rank), length of service (work experience), special conditions for public service, academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, performing the duties of a temporarily absent employee without releasing from his main job, leading a team;

k) payments related to working conditions, including those due to regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special working conditions, for work at night, payment for work on weekends and holidays non-working days, overtime pay;

l) bonuses and remuneration, including remuneration based on the results of work for the year and a one-time remuneration for the length of service.

When determining the average earnings, bonuses and remuneration actually accrued for the billing period are taken into account in the following order (clause 14 of Regulation No. 213):

· monthly bonuses and rewards - no more than one payment for the same indicators for each month of the billing period;

· bonuses and remuneration for a period of work exceeding one month - no more than one payment for the same indicators in the amount of a monthly part for each month of the billing period;

remuneration based on the results of work for the year, a one-time remuneration for the length of service (work experience), other remuneration based on the results of work for the year accrued for the previous calendar year - in the amount of one twelfth for each month of the billing period, regardless of the time of accrual of remuneration.

Example 2

An employee of the organization will be granted study leave from May 5, 2005. Her monthly salary is 5000 rubles. In addition to the salary, in January, a remuneration was paid based on the results of work for 2004 - 3,000 rubles (provided for by the Regulations on Bonuses), in March a quarterly bonus was paid for the 1st quarter (provided by the Regulations on Bonuses) - 1,000 rubles and a one-time bonus to the International women's day- 500 rubles (not provided for by the Regulations on bonuses).

Let's determine the amount of payments taken into account when calculating the average earnings:

1) salary - 15,000 rubles (5,000 rubles x 3);

2) remuneration based on the results of work for 2002 - 750 rubles (3000 rubles: 12 x 3);

3) quarterly bonus - 1000 rubles.

A one-time bonus for International Women's Day (500 rubles) is not taken into account, since it is not provided for by the wage system.

End of example.

If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with clause 4 of Regulation No. 213, then bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked during the billing period (with the exception of monthly bonuses paid along with salary for this month). If the employee has not worked in the organization for a full working period, for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked, then they should be taken into account when determining the average earnings based on the amounts actually accrued in the manner established by this clause of the Regulation.

Example 3

An employee of the organization will be granted regular leave from May 5, 2005. According to the wage system, his salary is 5,000 rubles and the monthly bonus is 3,000 rubles. In February, the employee was ill for 4 days, so his wages amounted to 6,320 rubles (salary 3,950 rubles and bonus 2,370 rubles). Let's determine the amount of payments taken into account when calculating the average earnings: 5000 + 5000 + 3950 + 3000 + 3000 + 2370 = 22,320 rubles.

The amount of the bonus for February taken into account when determining the average earnings is 2370 rubles, therefore, it is not necessary to determine the proportion again.

End of example.

m) other types of payments provided for by the wage system.

This list is open, therefore, payments not directly named in it, but provided for by the remuneration system, that is, fixed by local regulations of organizations, are included in the payments taken into account for calculating average earnings.

Example 4. From the consulting practice of employees of CJSC " BKR -Intercom-Audit":

Question:

The regulation on bonuses approved by the organization provides for monthly, quarterly and annual bonuses. However, in a number of employment contracts with specific employees, such bonuses are not specified. Is it possible, when paying such bonuses, to take them into account when calculating average earnings?

Answer:

We believe that such bonuses should be included in the calculation of average earnings. And that's why. Subparagraph “m” of paragraph 2 of Regulation No. 213 states that the calculation of average earnings takes into account all types of payments provided for by the remuneration system used in the relevant organization, regardless of the sources of these payments, in particular, bonuses and remuneration, including remuneration based on the results of work for the year and a one-time seniority bonus. At the same time, according to the Letter of the Ministry of Labor of the Russian Federation dated July 10, 2003 1139-21 "On some issues of applying the provision on the specifics of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation dated April 11, 2003 No. 213" under the wage system, including the Regulations on bonuses are also understood. Moreover, there is no mention of an employment contract at all.

In addition, Article 57 of the Labor Code of the Russian Federation states that the terms of an employment contract should not worsen the situation of employees in comparison with the Labor Code of the Russian Federation, laws and other regulatory legal acts, a collective agreement, agreements. That is, if, in accordance with the Regulations on Bonuses, an employee is entitled to a bonus, then it must be paid to him, regardless of whether it is indicated in the employment contract.

Based on the foregoing, we are inclined to believe that the premiums in question should be included in the calculation of the average wage.

End of example.

Learn more about questions related tofeatures of calculating the average wage, you can find in the book of CJSC "BKR-Intercom-Audit" "The procedure for calculating the average wage».

In the period from 2009 to 2013, not only the procedure for calculating benefits changed, but also the composition of payments taken into account when calculating them. To determine whether it is necessary to include this or that payment in the calculation, an article prepared with the participation of E.G. Egorycheva, Deputy Head of the Department for the Administration of Insurance Premiums of the FSS of the Russian Federation, and G.A. Orlova, a specialist in the calculation of benefits.

Benefits for temporary disability, pregnancy and childbirth, monthly allowance for child care are calculated based on the average earnings of the insured person for the two calendar years preceding the year of occurrence insured event. This order is set:

in paragraph 1 article 14 federal law dated December 29, 2006 No. 255FZ “On compulsory social insurance in case of temporary disability and in connection with motherhood” (hereinafter - Law No. 255-FZ);
paragraph 6 Regulations on the peculiarities of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth, monthly childcare benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood, approved Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

Replacing Years of a Calculation Period

When calculating these types of benefits, one or both calendar years may be replaced by the previous calendar years (year), if the following conditions are met ( Part 1 Art. 14 of Law No. 255-FZ):

during these years or one of them the insured person was in maternity leave or on parental leave;
an application has been submitted to the accountant for the replacement of years (years);
changing years will increase the amount of the benefit.

So, when calculating benefits in 2013, the calculation period may include 2012, 2011, 2010, 2009 or other previous years.

When replacing the years of the billing period, the average earnings are calculated according to the rules of 2013:

based on the employee's earnings for the two years preceding the year of the insured event ( Part 1 Art. 14 of Law No. 255FZ);
subject to the exclusion period rule listed in paragraph 3.1 Article 14 of Law No. 255-FZ (only for benefits for pregnancy and childbirth, for child care).

But at the same time, only those payments that were included in the base for calculating insurance premiums to the FSS of the Russian Federation in the replaced years are included in the calculation in accordance with Federal Law No. 212-FZ dated July 24, 2009 "On insurance premiums in Pension Fund Russian Federation, Fund social insurance Russian Federation, Federal Compulsory Medical Insurance Fund" (hereinafter - Law No. 212-FZ).

Criteria for classifying payments as accountable

Any payment included in the calculation of average earnings must meet two conditions:

it must be subject to insurance premiums in the FSS of the Russian Federation in accordance with article 7 of Law No. 212-FZ;
must not be named in the list of non-taxable payments established in Article 9 of Law No. 212-FZ.

In table. 1 shows payments that meet these conditions for a number of years starting from 2010, and therefore should be taken into account when calculating benefits in 2013.

With other types of payments and remuneration not listed in Table. 1 is not so clear cut. In some years, they were included in the calculation of benefits, in others they were not taken into account, since over the period 2010-2012, legislators have repeatedly adjusted the object of taxation of insurance premiums.

Table 1. Payments taken into account when calculating benefits in 2010-2012

Employee benefits

Wage

At tariff rates (official salaries) for hours worked

At piece rates

As a percentage of revenue or commission

In the form of a fee for employees of the payroll of the editorial offices of the media and art organizations

Wages in kind

Remuneration for the performance of labor duties by crew members of ships registered in the Russian International Register of Ships

Salary supplements

For professional excellence

For coolness

For the qualification

For years of service (work experience)

For a degree

For an academic title

For knowledge of a foreign language

For work with information constituting a state secret

For combining professions (positions)

For the expansion of service areas

For an increase in the volume of work performed

For the performance of the duties of a temporarily absent employee without release from his main job

For mentoring

For great leadership

For team leadership

Salary supplements

For special working conditions in areas with special climatic conditions

For hard work

For work with harmful, dangerous and other special working conditions

For work at night

For overtime work

for weekend work and holidays

Up to average earnings for temporary disability benefits

Prizes

For production achievements

For anniversaries and holidays

Average earnings

Vacation

Stored for the duration of a business trip

During the downtime

Retained at the previous place of work when transferring a pregnant woman to an easier job

Payment additional holidays provided on the basis of Article 116 of the Labor Code of the Russian Federation

Material aid

Employer in the amount of more than 4000 rubles. per year (including holidays)

Payments in the form of a district coefficient

Billing period year replaced with 2010 or previous years

If the year (s) of the billing period is replaced by 2009 or previous ones, payments included in the base for calculating insurance premiums to the FSS of the Russian Federation in accordance with Law No. 212-FZ in 2010 will be taken into account when calculating benefits. This rule is established in parts 1 Article 2 of Federal Law No. 343-FZ dated 08.12.2010.

Billing period year changed to 2010

From January 1, 2010, for payments and other remuneration in favor of individuals policyholders began to charge insurance premiums instead of UST. Insurance contributions to the FSS of the Russian Federation were subject to all payments accrued under employment contracts ( part 1 Art. 7 of Law No. 212-FZ in editions effective from January 1, 2010).

According to subparagraph 2 part 3 of article 9 of Law No. 212-FZ, insurance premiums to the FSS of the Russian Federation were not charged for any remuneration under civil law contracts, including under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art.

From these provisions of Law No. 212-FZ, it could be concluded that some payments made by the employer to the employee not under employment contracts were not subject to insurance premiums, for example, such as compensation for food costs or partial payment utilities.

But the Ministry of Health and Social Development of Russia explained in letter dated March 23, 2010 No. 647-19 that insurance premiums are subject to all payments in favor of employees made within the framework of labor relations, including those provided for by labor, collective contracts, agreements, local regulations of the employer.

Payments taken into account when calculating benefits in 2010

The Ministry of Health and Social Development of Russia included (letters dated May 19, 2010 No. 1239-19, dated May 26, 2010 No. 1343-19 and dated August 12, 2010 No. 2622-19):

compensation for food expenses;
n salary supplement for traveling nature of work;
awards for holidays and anniversaries;
value of gifts and prizes to employees.

The Pension Fund supplemented these positions ( PFR letter dated 10/18/2010 No. 30-21 / 10970):

partial payment of utilities;
compensation for the maintenance of children in preschool institutions.

These payments, as well as the payments listed in Table. 1 should also be taken into account when calculating average earnings if one of the years of the billing period is replaced by 2010, 2009 or previous years.

Payments not taken into account when calculating benefits in 2010

Another number of payments, in connection with which questions arose on the taxation of insurance premiums, the Ministry of Health and Social Development of Russia in letters dated 19.05.2010 No. 1239-19 and dated 26.05.2010 No. 1343-19classified as non-taxable.

These letters say that they are not recognized as an object of taxation of insurance premiums:

amounts of average earnings paid by the organization to donor employees for the days of blood donation and days of rest provided in connection with this;
average earnings during the period of military training by the employee;
monetary compensation for the part of the annual paid leave exceeding 28 calendar days, paid at the request of the employee;
material benefit arising from the employee when he receives an interest-free loan from the employer;
payments and other remunerations made within the framework of civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), and contracts related to the transfer of property (property rights) for use;
the cost of a gift, prize (including in the form of monetary amounts) transferred to an employee under a donation agreement;
price New Year's gifts employees' children;
the amount of compensation and reimbursement of expenses paid to the employee for the use of personal property for official purposes;
compensation payments related to the dismissal of employees (except for compensation for unused vacation).

These payments are not subject to insurance premiums, so they do not need to be taken into account when calculating benefits if one of the two calendar years is replaced by 2010, despite the fact that in subsequent years some of them became subject to insurance premiums.

The maximum value of the base for calculating insurance premiums in 2010

In 2010, the amount of payments taken into account should not exceed the maximum value of the base for calculating insurance premiums in the FSS of the Russian Federation - 415,000 rubles. (Clause 4, Article 8 of Law No. 212FZ).

YEAR OF THE PAYMENT PERIOD - 2011

From January 1, 2011, the wording of the object of taxation of insurance premiums was clarified - the phrase "under labor contracts and civil law contracts" was replaced with the phrase "under labor relations and civil law contracts."

Such an amendment led to the fact that the Ministry of Health and Social Development of Russia began to include the average earnings of employees paid by the organization in accordance with the legislation of the Russian Federation ( letter dated March 15, 2011 No. 784-19):

in the period of their military training;
for additional days off provided for the care of disabled children;
days of blood donation and days of rest provided in connection with this;
days of mandatory dispensary observation (applies only to working pregnant women);
the time spent by them in connection with the call to the person conducting the inquiry, the investigator, the prosecutor's office or the court as witnesses, victims, their legal representatives, witnesses.

In the same letter, specialists from the Ministry of Health and Social Development of Russia indicated that the following payments should be levied with insurance premiums:

the cost of accommodation of employees in hotels owned by the employer;
to compensation for delayed payment of wages and payments upon dismissal.

The above list was specified by specialists of the FSS of the Russian Federation in letter dated 11/17/2011 No. 14-03-11/08-13985 . They gave their list of payments subject to insurance premiums in 2011, which included:

payment by the organization for its employee of interest on a non-purpose loan taken by the employee for consumer purposes, and not specifically for the purchase or construction of housing;
payment of the cost of vouchers for sanatorium treatment to an employee at the expense of the employer;
the amount of compensation in favor of the employees themselves for the vouchers they purchased for their family members;
compensation payment to the employee for unused vacation, regardless of whether it is related to the dismissal of the employee or not;
the amount of material assistance provided by employers to their employees, over 4000 rubles. per employee for the billing period;
payment by the organization for the services of fitness centers for employees;
undocumented hospitality expenses;
payment for services for the use by an employee of the VIP lounge of the airport, if the use of the VIP lounge is not provided for by the current legislation for certain categories workers;
payment of additional vacations provided to employees of the organization on the basis of article 116 Labor Code of the Russian Federation (employed at work with harmful and (or) hazardous conditions labor, workers with a special nature of work, workers with irregular working hours, workers working in the Far North and equivalent areas);
the amount of the monthly reimbursement of expenses for renting a dwelling for an employee;
the cost of uniforms, which after dismissal remains in the ownership of the employee, if at the time of transfer it is on the balance sheet;
the amount of housing rental compensation paid to an employee who moved to another city to work in a branch of the organization.

All these payments must be taken into account when calculating average earnings for calculating benefits, if one of the years of the billing period is 2011.

Since 2011, the list of non-taxable payments has included the amount of monetary compensation for the part of the annual paid leave exceeding 28 calendar days (subparagraph "and" paragraph 2, part 1, article 9 of Law No. 212-FZ). It does not need to be included in the calculation of average earnings for calculating benefits.

The maximum value of the base for calculating insurance premiums in 2011

In 2011, the amount of payments taken into account should not exceed the maximum base for calculating insurance premiums in the FSS of the Russian Federation - 463,000 rubles. (Decree of the Government of the Russian Federation of November 27, 2010 No. 933).

Year of the billing period - 2012

Since January 1, 2012, the definition of the object of taxation of insurance premiums has been supplemented. Insurance premiums also began to be levied on remuneration accrued by rights management organizations on a collective basis in favor of authors of works under contracts concluded with users.

Insurance premiums were subject to the same payments and remuneration that were subject to them in 2011. The only innovation was that insurance premiums:

began to accrue on payments to managers - the only founders working under employment contracts, since they began to relate to insured persons in case of temporary disability and in connection with motherhood ( p. 1 h. 1 art. 2 of Law No. 255-FZ);
ceased to accrue on payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties as a ship crew member (during 2012-2027, a zero insurance premium rate was set for them in accordance with point 9 of part 1 and part 3.3 Article 58 of Law No. 212-FZ)

The maximum value of the base for calculating insurance premiums in 2012

In 2012, the amount of payments taken into account should not exceed the maximum base for calculating insurance premiums in the FSS of the Russian Federation - 512,000 rubles. (Decree of the Government of the Russian Federation of November 24, 2011 No. 974).

In table. 2 shows payments that are taken into account and not taken into account when calculating benefits for several previous years.

When deciding on the inclusion of any payment in the calculation, it should be borne in mind that if the court decides not to accrue insurance premiums, for example, on average earnings for additional paid days for caring for a disabled child, then this average earnings will not be taken into account when calculating benefits. But such a court decision can only be applied by the insured in respect of which it was issued.

Table 2. List of payments taken into account or not taken into account when calculating benefits

Employee benefits	years
Employee benefits	2010 and earlier	2011	2012
Average earnings
For the days of blood donation and the days of rest provided in connection with this
During the period of military training
For additional days off for the care of children with disabilities
Working pregnant women for the days of their obligatory dispensary observation
Employees summoned to the person conducting the inquiry, the investigator, the prosecutor's office, the court
Compensation guaranteed by law
For unused leave upon dismissal
For the part of the vacation exceeding 28 calendar days. days
For delayed payment of wages, vacation pay, payments upon dismissal, etc.
Use of personal property for business purposes
Other payments
Meal reimbursement
Dividends paid to company members
Payment for employee training conducted at the initiative of the employer
Compensation for the maintenance of children in preschool institutions
Payment by the employer of the cost of utilities for employees
Payment by the employer sports activities workers
Payment by the employer of interest on a non-purpose loan
Payment of money to an employee under a loan agreement
Payment by the employer of the cost of vouchers for sanatorium treatment of employees
Reimbursement of expenses of employees for purchased vouchers for their family members
Payment for services for the use of a VIP-lounge by an employee, if this is not provided for by law
Payments to managers - the only founders working under labor contracts

What payments to indicate in the certificate of the amount of earnings

If an employee worked for several employers (or for other employers) in the billing period, in order to calculate the allowance, he must provide the employer assigning the allowance with information about the payments and remuneration he received, for which insurance premiums were accrued to the FSS of the Russian Federation.

Soon the form of the certificate of the amount of earnings will be changed. Once new document will be approved, we will tell about it on the pages of the magazine.

Such information is indicated in the certificate of the amount of earnings for two calendar years preceding the year of termination of work or the year of applying for a certificate, and the current calendar year, approved by order of the Ministry of Health and Social Development of Russia dated January 17, 2011 No. 4n.

The certificate is issued by the employer who made payments in favor of the employee ( p. 3 h. 2 art. 4.1 of Law No. 255-FZ):

· on the day of dismissal of the employee;

· within three working days from the date of receipt of a written application from the former employee.

When filling out the certificate, the employer must include in it all the payments and remuneration for which he accrued insurance premiums to the FSS of the Russian Federation.

Information about exclusion periods

From January 1, 2013, the statement of the amount of earnings must include information about the periods not taken into account when determining the average daily earnings for calculating benefits for pregnancy and childbirth, monthly childcare benefits.

When entering information about the excluded periods into the certificate of the amount of earnings, it is necessary to indicate in each of the calendar years the dates of the beginning and end of each of the excluded periods. For example, the excluded periods for 2012:

The current help form is not designed for this, so changes are being prepared for it. Prior to the approval of a new form of certificate, employers can draw up a certificate in any form ( Art. 62 of the Labor Code of the Russian Federation and letter of the FSS of the Russian Federation dated 11.01.2013 No. 15-03-18 / 12169).

N.A. Yamanova- scientific editor of the journal Salary "

The general procedure for calculating average earnings is established by Article 139 Labor Code. It provides that all types of payments determined by the remuneration system participate in the calculation. Their source (net profit, other expenses, expenses for current activities) does not matter.

The average salary is determined on the basis of the actual accrued salary and the time actually worked by the employee for the 12 calendar months preceding the period during which the average salary is kept for him. In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). Features of calculating average earnings are established by the Regulations on the features of the procedure for calculating average wages ().

() approved. fast. Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as the Regulation)

To determine the average earnings of an employee and the amount of money due to accrue in his favor, calculate his average daily or average hourly earnings (the latter indicator is used if the employee has a summarized accounting of working time).

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

The billing period and the number of days in it, taken into account when determining the average earnings;

The amount of payments for the billing period taken into account when determining the average earnings.

Billing period and number of days in it

As we said above, the billing period includes 12 full calendar months preceding the month in which the employee should be paid based on his average earnings. The Company has the right to establish any other duration of the billing period. For example 3, 6 or 24 months prior to payment. The main thing is that a different calculation period does not lead to a decrease in the amounts due to the employee (that is, it does not worsen his position compared to the 12-month billing period).

If the company decides to change this period, the relevant provisions should be fixed in collective agreements or in the regulation on remuneration.

Example

Ivanov, an employee of Salyut CJSC, is sent on a business trip. For the days of the business trip, he is paid the average salary. Suppose that in the current year Ivanov left:

Next, you need to calculate the number of working days in the billing period during which the person worked. The best, but rather rare option, if all the working days in the billing period were fully worked out by him. In this case, the calculation of difficulties does not cause.

Example

CJSC Salyut has a five-day 40-hour work week(8 working hours a day) with two days off (Saturday and Sunday). In November of this year, an employee of the company Ivanov was sent for training in order to improve his skills and maintain average earnings. Billing period - 12 months - from November 1 of the last year to October 31 of the current year.

Suppose that the number of working days in the billing period according to the production calendar

is (all days worked out by Ivanov in full):

Month included in the billing period	Number of working days in the billing period
Last year
November	21
December	22
This year
January	16
February	20
March	21
April	21
May	21
June	20
July	22
August	23
September	20
October	23
Total	250

We have provided a perfect example. As a rule, not a single employee of the company works out 12 months (billing period) in full. Employees get sick, go on vacation, receive various exemptions from work while maintaining their average earnings, etc. All these periods are excluded from the calculation. Also, the amounts that have been accrued in favor of the employee during these days will not be included in the calculation. The list of time periods excluded from the calculation is given in paragraph 5 of the Regulations. These are the times during which:

The employee retained the average salary in accordance with the legislation of Russia (for example, the employee was on a business trip, on annual paid leave, was sent to study, etc.) periods are included in the calculation, as well as the amounts accrued for them);

The employee was not working and was receiving temporary disability benefits or maternity benefits;

The employee did not work due to downtime due to the fault of the employing company or for reasons beyond the control of the employer and the employee;

The employee did not participate in the strike, but in connection with it he could not do his job;

The employee was provided with additional paid days off to care for children with disabilities and disabled since childhood;

In other cases, an employee was released from work with full or partial pay or without it (for example, when on vacation at his own expense) in accordance with the legislation of Russia.

Holidays or days off on which the employee worked should be taken into account when calculating the average earnings in the general manner.

Example

Salyut CJSC has a five-day, 40-hour working week (8 working hours a day) with two days off (Saturday and Sunday). In December of this year, Ivanov, an employee of the company, was sent on a business trip. The billing period is 12 months. Therefore, it includes the time from December 1 last to November 30 of the current year.

Situation 1

Billing period month		Number of working days actually worked by an employee		Note
Last year
December	22	22	-	-
This year
January	16	16	-	-
February	20	15	5
March	21	21	-	-
April	21	14	7
May	21	21	-	-
June	20	20	-	-
July	22	19	3	The employee was ill and received temporary disability benefits
August	23	3	20
September	20	20	-	-
October	23	21	2
November	21	21	-	-
Total	250	213	37	-

When determining Ivanov's average earnings, 37 days and payments that are accrued for them are excluded from the billing period. Consequently, 213 (250 - 37) worked days of the billing period are involved in the calculation.

Situation 2

Billing period month	The number of working days in the billing period according to the production calendar		The time during which the employee did not work or the average salary was maintained for him (in working days)		Note
Last year
December	22	22	-	-	-
This year
January	16	19	-	3	The employee worked on public holidays
February	20	15	5	-	The employee was ill and received temporary disability benefits
March	21	21	-	-	-
April	21	14	7	-	The employee was on a business trip
May	21	21	-	-	-
June	20	22	-	2	The employee worked weekends
July	22	19	3	-	The employee was ill and received temporary disability benefits
August	23	3	20	-	The employee was on annual paid leave
September	20	21	-	1
October	23	21	2	-	The employee was on vacation at his own expense
November	21	21	-	-	-
Total	250	219	37	6	-

When determining Ivanov's average earnings, 37 days and payments that are accrued for them are excluded from the billing period. At the same time, days worked on a holiday or weekend are taken into account, as well as payments accrued for them (6 days). Consequently, 219 (250 - 37 + 6) worked days of the billing period are involved in the calculation.

There are situations when an employee gets a job within the reporting period. That is, at the time when the accountant needs to determine his average earnings, he did not work in the company for a billing period (for example, 12 months). The procedure for calculating average earnings for situations not related to the payment of vacations is not in the Regulation. Therefore, the company has the right to determine it in the employment contract with the employee or in the regulation on remuneration. Then, in the billing period, you can include the time from the first day of the employee's work to the last day of the month that precedes the payment of average earnings.

Example

Salyut CJSC has a five-day, 40-hour working week (8 working hours a day) with two days off (Saturday and Sunday). The billing period is 12 months.

In December of this year, Ivanov, an employee of the company, was sent on a business trip. At the same time, he got a job at the company on August 22 of this year. In this situation, the billing period includes the time from August 21 to November 30 of the current year.

The following data is reflected in the time sheet according to Ivanov.

Billing period month	The number of working days in the billing period according to the production calendar	Number of days actually worked by an employee	The time during which the employee did not work or the average salary was maintained for him (in working days)	Work on holidays or weekends	Note
August	23	8	-	-	From August 1 to August 21, the employee did not work in the company
September	20	22	-	2	The employee worked on the day off
October	23	19	4	-	The employee was on vacation at his own expense
November	21	21	-	-	-
Total	87	70	4	2	-

In this case, from the total number of working days according to the production calendar (from the moment the employee is employed to the month preceding the month of payment of the average salary), the time when he did not work at the company (15 days of August) and 4 days of unpaid leave are excluded. At the same time, days worked on a holiday or weekend are taken into account, as well as payments accrued for them (2 days). Therefore, 70 (87 - 15 + 2 - 4) days worked are included in the calculation.

Payments for the billing period

General position in terms of payments included in the calculation when determining average earnings, it is established by Article 139 of the Labor Code. According to this norm, “to calculate the average wage, all types of payments provided for by the remuneration system applied by the relevant employer are taken into account, regardless of the sources of these payments.” This provision of the Code is specified in paragraph 2 of the Regulations. So, when calculating the average earnings, the accountant, in particular, must take into account:

Wages (including in kind), accrued at tariff rates and salaries for hours worked; for work performed at piece rates, as a percentage of revenue or commission;

Allowances and additional payments to tariff rates and salaries for professional skills, class, length of service (work experience), academic degree, academic title, knowledge of a foreign language, work with information constituting a state secret, combination of professions (positions), expansion of service areas, increase scope of work performed, team management, etc.;

Payments related to working conditions, including payments due to regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special working conditions, for work at night, pay for work on weekends and non-working holidays, pay for overtime work (both within the maximum overtime work– 120 hours per year and beyond);

Bonuses and remuneration provided for by the remuneration system (for some types of bonuses and remuneration, a special accounting procedure is determined);

Other types of payments related to wages used by the company.

As we indicated above, when calculating average earnings, some payments are not taken into account, as well as the time during which they were accrued. For example:

The average salary retained for an employee by labor law(when he is on a business trip, educational or regular annual leave, etc.);

Payment for downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

Payment for days off for the care of disabled children and those disabled since childhood, etc.

Thus, all payments related to the remuneration of employees are included in the calculation. Accordingly, the calculation does not include payments that are not related to it and are not remuneration for work. These, for example, include material assistance, various social payments (payment for rest, food, travel, training, treatment, utilities, etc.), dividends accrued by the owner of the company, the amount of loans issued to employees, interest on loans, received from employees, remuneration to members of the board of directors or the supervisory board, etc. Moreover, certain social payments are provided for by an employment contract with an employee or not, it does not matter.

Expert opinion

By virtue of Article 139 of the Labor Code, for calculating the average wage, all types of payments provided for by the wage system applied by the relevant employer are taken into account, regardless of the sources of these payments. According to Article 129 of the Labor Code, the salary (remuneration of an employee) includes remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and bonuses of a stimulating nature, bonuses and other incentive payments). Thus, the remuneration system includes only such types of payments that are directly related to the quantity, quality and working conditions.

Clause 3 of the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, expressly states that social payments and other payments not related to wages (material assistance, payment for food, travel, education, utilities, recreation, and others) are not taken into account for calculating average earnings. Thus, payment of the cost of food does not apply to wages, including in the case when it is provided for by the employment contract. Therefore, when calculating the average earnings, it is not taken into account.

P. Erin, expert of the legal consulting service GARANT,

A. Kikinskaya, reviewer of the legal consulting service GARANT

In addition, various compensations are not associated with remuneration, for example, those paid to compensate for the expenses of employees related to the performance of their labor duties. In particular, daily allowances, compensation for the use of personal property for official purposes (including a car). At the same time, the amount of such compensation payments (within or above the norms) does not matter. Recall that some of them are normalized (daily allowance, compensation for the use of a personal car, etc.). However, this regulation concerns only the taxation of such payments. These restrictions have nothing to do with labor legislation and the procedure for calculating average earnings. Additional payments and allowances of a compensatory nature, which are part of the salary (for example, for work on a holiday, overtime), are included in the calculation of average earnings.

Example

Therefore, it includes the time from December 1 last to November 30 of the current year. During this period, Ivanov received payments in the amount of 472,400 rubles, including:

salary (salary) total amount 403,000 rubles;

Surcharge for combining professions - 24,000 rubles;

Payment for work on weekends - 3000 rubles;

Financial assistance - 12,000 rubles;

Cash gift - 3000 rubles;

Vacation pay for annual paid leave - 22,000 rubles;

Travel allowance (per diem and average earnings for the days of a business trip) - 5400 rubles.

From the amount of payments taken into account when calculating average earnings, material assistance, a cash gift, vacation pay, and travel allowance are excluded. Thus, the accountant should take into account payments in the amount of:

472,400 - 12,000 - 3,000 - 22,000 - 5,400 = 430,000 rubles.

Do not take into account when calculating average earnings and additional payments to average earnings up to the size of the salary, if such are determined by employment contracts or the regulation on remuneration adopted by the company. The fact is that the amounts and the corresponding days during which the employee retained average earnings are excluded from the billing period. Therefore, such surcharge falls under this definition.

Average daily earnings and calculation of the amounts due to the employee

In order to determine how much you need to accrue for those days when the employee retains the average earnings, calculate his average daily earnings. An exception is provided only for those employees who have a summarized record of working time (they determine the average hourly earnings, which we will discuss below). The average daily earnings are determined by the formula:

Example

The employee is set a monthly salary of 30,000 rubles.

Billing period month	The number of working days in the billing period according to the production calendar	Number of days actually worked by an employee	Deviations from normal working conditions (number of days and reason)	Payments to the employee (rub.)
salary		Number of days actually worked by an employee		other payments	payments included in the calculation
Last year
December	22	22	No	30 000	-	30 000
This year
January	16	14	2 days - vacation at own expense	26 250	-	26 250
February	20	20	No	30 000	-	30 000
March	21	23	2 days - weekend work	30 000	5714 (payment for work on a day off)	35 714
April	21	21	No	30 000	-	30 000
May	21	22	1 day - work on a holiday	30 000	2857 (payment for work on a holiday)	32 857
June	20	20	No	30 000	-	30 000
July	22	4	18 days - annual leave	5455	24,545 (holiday)	5455
August	23	23	No	30 000	3000 (material assistance)	30 000
September	20	21	1 day - weekend work	30 000	3000 (payment for work on a day off)	33 000
October	23	23	No	30 000	-	30 000
November	21	18	3 days - business trip	25 714	7850 (business trip payment including per diem and average earnings)	25 714
Total	250	231	-	-		338 990

Ivanov's average daily earnings will be:

RUB 338,990 : 231 days = 1467 rubles / day

For 7 working days of a business trip, he should be credited with:

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

Average hourly earnings and calculation of the amounts due to the employee

For employees who have a summarized record of working time, to pay for the days in which the average earnings are maintained, the average hourly earnings are calculated. The calculation of the average daily and average hourly earnings is essentially the same. However, if in the first case the number of days is taken into account, then in the second - the number of hours actually worked by the employee.

Average hourly earnings are determined by the formula:

The amount of compensation due to the employee is determined as follows: Example

Salyut CJSC has a five-day, 40-hour working week (8 working hours a day) with two days off (Saturday and Sunday). In December of this year, an employee of the company Ivanov was sent on a business trip for 7 working days (56 hours according to the schedule). The billing period is 12 months. Therefore, it includes the time from December 1 last to November 30 of the current year. Ivanov was given a summary accounting of working time and hourly tariff rate in the amount of 180 rubles per hour.

Billing period month	The number of working hours in the billing period according to the production calendar	Number of hours actually worked by an employee	Deviations from normal working conditions (number of hours (days) and reason)	Payments to the employee (rub.)
salary		Number of hours actually worked by an employee		other payments	payments included in the calculation
Last year
December	176	176	No	31 680	-	31 680
This year
January	128	112	16 hours (2 days) - vacation at own expense	20 160	-	20 160
February	159	159	No	28 620	-	28 620
March	167	183	16 hours (2 days) - weekend work	30 060	5760 (payment for work on a day off)	35 820
April	167	167	No	30 060	-	30 060
May	167	175	8 hours (1 day) - work on a holiday	30 060	2880 (payment for work on a holiday)	32 940
June	159	159	No	28 620	-	28 620
July	176	32	144 hours (18 days) - annual leave	5760	25,920 (vacation)	5760
August	184	184	No	33 120	3000 (material assistance)	33 120
September	160	168	8 hours (1 day) - weekend work	28 800	2880 (payment for work on a day off)	31 680
October	184	184	No	33 120	-	33 120
November	168	144	24 hours (3 days) - business trip	30 240	7850 (payment for a business trip, including per diem and average earnings)	30 240
Total	1995	1843	-	-	-	341 820

Ivanov's average hourly earnings will be:

RUB 341,820 : 1843 h \u003d 185 rubles / h.

For the working hours of a business trip, he must be credited with:

185 rubles / h × 56 h = 10,360 rubles.

For piecework workers with a summarized accounting of working time, the average earnings are calculated in a similar manner. When calculating, all payments included in the calculation and the amount of time actually worked by the pieceworker are taken into account.