Comments p 6 provisions 922. On the peculiarities of the procedure for calculating the average wage. Calculation of average earnings for other cases

  • 03.07.2020

Russian Federation

Decree of the Government of the Russian Federation of December 24, 2007 N 922 "ON THE FEATURES OF THE PROCEDURE FOR CALCULATION OF THE AVERAGE WAGE"

In accordance with Article 139 of the Labor Code Russian Federation The Government of the Russian Federation decides:

1. Approve the attached Regulations on the peculiarities of the procedure for calculating the average wages.

2. To the Ministry of Health and social development Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this resolution.

3. Recognize invalid the Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the peculiarities of the procedure for calculating the average wage" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2003, N 16, Art. 1529).

Prime Minister
Russian Federation
V.ZUBKOV

APPROVED
Government Decree
Russian Federation
dated December 24, 2007 N 922

1. This Regulation establishes the specifics of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for by the Labor Code of the Russian Federation (hereinafter referred to as average earnings).

2. To calculate average earnings, 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. These payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for hours worked;

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

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

d) wages paid in non-monetary form;

e) monetary remuneration (monetary allowance) accrued for hours worked to persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation, deputies, members of elected bodies local government, elective officials local self-government, members of election commissions acting on a permanent basis;

f) the monetary allowance accrued by the municipal employee for the hours worked;

g) funds accrued in editions mass media and organizations of art the fee of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration;

h) wages accrued to teachers of primary and secondary institutions vocational education for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) wages finally calculated at the end of the calendar year preceding the event, determined by the wage system, regardless of the time of accrual;

j) allowances and additional payments to tariff rates, salaries (official salaries) for professional skills, class, length of service (work experience), academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the amount of work performed, managing a team, and others;

k) 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 conditions labor, for work at night, pay for work on weekends and non-working holidays, payment overtime;

l) remuneration for performing the functions of a class teacher teaching staff state and municipal educational institutions;

m) bonuses and remuneration provided for by the wage system;

o) other types of wage payments applied by the relevant employer.

3. To calculate the average earnings, social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, training, utilities, rest and others).

4. Calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average wage. 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).

Average daily earnings for vacation pay and compensation for unused vacations calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:

a) the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for labor law Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the employee did not participate in the strike, but due to this strike he was unable to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or if this period consisted of time excluded from the billing period in accordance with clause 5 of this Regulation, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the estimated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event with which the saving is associated average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining the average earnings, the average daily earnings are used in the following cases:

to pay vacations and pay compensation for unused vacations;

for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have a summarized record of working time.

Average earnings employee is determined by multiplying the average daily earnings by the number of days (calendar, working) in the period payable.

The average daily earnings, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.

10. The average daily earnings for the payment of vacations provided in calendar days and the payment of compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.4).

If one or several months of the billing period were not fully worked out or time was excluded from it in accordance with paragraph 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.4) , multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of that month and multiplying by the number of calendar days falling on the time worked in that month.

11. The average daily wage for paying for vacations provided in working days, as well as for paying compensation for unused vacations, is calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day calendar working week.

12. When working on a part-time basis (part-time work week, part-time work day), the average daily earnings for vacation pay and compensation for unused vacations are calculated in accordance with paragraphs 10 and 11 of these Regulations.

13. When determining the average earnings of an employee who has a summarized record of working time, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, the average hourly earnings are used.

The average hourly earnings are calculated by dividing the amount of wages actually accrued for the hours worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of hours actually worked during this period.

Average earnings are determined by multiplying the average hourly earnings by the number of hours worked on the employee's schedule in the payable period.

14. When determining the average earnings to pay for additional study holidays, all calendar days(including non-working holidays) falling on the period of such holidays provided in accordance with the certificate-call of the educational institution.

15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:

monthly bonuses and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were accrued does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period;

remuneration based on the results of work for the year, a one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year accrued for the calendar year preceding the event - regardless of the time of accrual of remuneration.

If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with clause 5 of these Regulations, bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.).

If the employee worked part-time for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining the average earnings based on the amounts actually accrued in the manner established by this paragraph.

16. With an increase in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees are increased in the following order:

if the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of occurrence case, which is associated with the preservation of average earnings, on tariff rates, salaries ( official salaries), cash remuneration established in each of the months of the billing period;

if the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings calculated for the billing period are increased;

if the increase occurred during the period of maintaining the average earnings, a part of the average earnings is increased from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

When raising average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiplicity) are taken into account, with the exception of payments established to tariff rates, salaries (official salaries), monetary remuneration in the range of values ​​(percentage, multiplicity).

With an increase in average earnings, payments taken into account when determining average earnings, established in absolute amounts, do not increase.

17. The average earnings determined to pay for the time of forced absenteeism are subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of the actual start of work after his restoration to his previous job, by tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the time of forced absenteeism in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration increased.

At the same time, in respect of payments established in a fixed amount and in an absolute amount, the procedure established by paragraph 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who has fully worked out the norm of working hours in the billing period and fulfilled labor standards (labor duties) cannot be less than the established federal law the minimum wage.

19. For persons working on a part-time basis, the average earnings are determined in the manner prescribed by this Regulation.

Regulation 299 establishes the specifics of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for Labor Code Russian Federation.

Government of the Russian Federation

decree

"On the peculiarities of the procedure for calculating the average wage"

As amended on: 11/11/2009 N 916;
March 25, 2013 No. 257; 07/10/2014 N 642

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the peculiarities of the procedure for calculating the average wage.

2. To the Ministry of Labor and social protection Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Decree. (As amended by Decree of the Government of the Russian Federation of March 25, 2013 N 257) (see the text in the previous edition) legislation of the Russian Federation, 2003, N 16, article 1529).

Prime Minister
Russian Federation
V.ZUBKOV

Approved
Government Decree
Russian Federation
dated December 24, 2007 N 922

Regulations on the peculiarities of the procedure for calculating the average wage

1. This Regulation establishes the specifics of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for by the Labor Code of the Russian Federation (hereinafter referred to as average earnings).

2. To calculate average earnings, 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. These payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for hours worked;

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

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

d) wages paid in non-monetary form;

e) monetary remuneration (monetary allowance) accrued for hours worked to persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation, deputies, members of elected bodies of local self-government, elected officials of local self-government, members of election commissions acting on a permanent basis;

f) the monetary allowance accrued by the municipal employee for the hours worked;

g) accrued in the editorial offices of the media and art organizations, the fee of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration;

h) wages accrued to teachers of primary and secondary vocational education institutions for teaching hours in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) wages finally calculated at the end of the calendar year preceding the event, determined by the wage system, regardless of the time of accrual;

j) allowances and additional payments to tariff rates, salaries (official 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 in the volume of work performed, team management and others;

k) 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 conditions labor, for work at night, payment for work on weekends and non-working holidays, payment for overtime work;

l) remuneration for the performance of the functions of a class teacher to pedagogical workers of state and municipal educational institutions;

m) bonuses and remuneration provided for by the wage system;

o) other types of wage payments applied by the relevant employer.

3. To calculate the average earnings, social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, education, utilities, recreation, and others) are not taken into account.

4. Calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average wage. 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).

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:

a) the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the employee did not participate in the strike, but due to this strike he was unable to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or if this period consisted of time excluded from the billing period in accordance with this Regulation, the average earnings are determined based on the amount wages actually accrued for the previous period, equal to the estimated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event with which the saving is associated average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining the average earnings, the average daily earnings are used in the following cases:

  • to pay vacations and pay compensation for unused vacations;
  • for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have a summarized record of working time.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, working) in the period payable.

The average daily earnings, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remunerations accounted for in accordance with this Regulation, by the number of actually days worked during this period.

10. The average daily earnings for the payment of vacations provided in calendar days and the payment of compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.3).

If one or several months of the billing period are not fully worked out or time is excluded from it in accordance with paragraph 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3) , multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months.

(as amended by Decree of the Government of the Russian Federation of 10.07.2014 N 642)

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of that month and multiplying by the number of calendar days falling on the time worked in that month.

(as amended by Decree of the Government of the Russian Federation of 10.07.2014 N 642)

11. The average daily earnings for paying for holidays provided in working days, as well as for paying compensation for unused holidays, is calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day working week calendar.

12. When working on a part-time basis (part-time work week, part-time work day), the average daily earnings for vacation pay and compensation for unused vacations are calculated in accordance with these Regulations.

13. When determining the average earnings of an employee who has a summarized record of working time, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, the average hourly earnings are used.

The average hourly earnings are calculated by dividing the amount of wages actually accrued for the hours worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of hours actually worked during this period.

Average earnings are determined by multiplying the average hourly earnings by the number of hours worked on the employee's schedule in the payable period.

14. When determining the average earnings for paying for additional study holidays, all calendar days (including non-working holidays) falling within the period of such holidays provided in accordance with the call certificate of the educational institution are subject to payment.

15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:

  • monthly bonuses and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;
  • bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were accrued does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period;
  • remuneration based on the results of work for the year, a one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year accrued for the calendar year preceding the event - regardless of the time of accrual of remuneration.

If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with clause 5 of these Regulations, bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.).

If the employee worked part-time for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining the average earnings based on the amounts actually accrued in the manner established by this paragraph.

16. With an increase in the organization (branch, structural unit) of tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees increase in the following order:

  • if the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of the last increase in tariff rates, salaries (official salaries), monetary remuneration, by tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period;
    (as amended by Decree of the Government of the Russian Federation of November 11, 2009 N 916)
  • if the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings calculated for the billing period are increased;
  • if the increase occurred during the period of maintaining average earnings, a part of the average earnings is increased from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

In the event that with an increase in the organization (branch, structural unit) of tariff rates, salaries (official salaries), monetary remuneration, the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their amounts, average earnings are increased by coefficients that are calculated by dividing the newly established tariff rates, salaries (official salaries), monetary remuneration and monthly payments by previously established tariff rates , salaries (official salaries), cash remuneration and monthly payments.

(the paragraph was introduced by Decree of the Government of the Russian Federation of November 11, 2009 N 916)

When raising average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiplicity) are taken into account, with the exception of payments established to tariff rates, salaries (official salaries), monetary remuneration in the range of values ​​(percentage, multiplicity).

With an increase in average earnings, payments taken into account when determining average earnings, established in absolute amounts, do not increase.

17. The average earnings determined to pay for the time of forced absenteeism are subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of the actual start of work after his restoration to his previous job, by the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the time of forced absenteeism in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration increased.

At the same time, in respect of payments established in a fixed amount and in an absolute amount, the procedure established by this Regulation applies.

18. In all cases, the average monthly earnings of an employee who has fully worked out the norm of working hours in the billing period and fulfilled labor norms (labor duties) cannot be less than the minimum wage established by federal law.

19. For persons working on a part-time basis, the average earnings are determined in the manner prescribed by this Regulation.

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

On the peculiarities of the procedure for calculating the average wage *)


Document as amended by:
(Russian newspaper, N 217, 11/18/2009);
(Official Internet portal of legal information www.pravo.gov.ru, 03/29/2013);
(Official Internet portal of legal information www.pravo.gov.ru, 14.07.2014);
(Official Internet portal of legal information www.pravo.gov.ru, 10/20/2014, N 0001201410200001);
(Official Internet portal of legal information www.pravo.gov.ru, December 14, 2016, N 0001201612140003) (effective from January 1, 2017).
____________________________________________________________________

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation

decides:

1. Approve attached.

2. To provide explanations to the Ministry of Labor and Social Protection of the Russian Federation on issues related to the application of the Regulation approved by this resolution.
(Paragraph as amended, entered into force on April 6, 2013 by Decree of the Government of the Russian Federation of March 25, 2013 N 257.

3. Recognize invalid the Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the peculiarities of the procedure for calculating the average wage" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2003, N 16, Art. 1529).

Prime Minister
Russian Federation
V. Zubkov

Regulations on the peculiarities of the procedure for calculating the average wage

APPROVED
Government Decree
Russian Federation
dated December 24, 2007 N 922

1. This Regulation establishes the specifics of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for (hereinafter referred to as average earnings). *)

2. To calculate average earnings, 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. These payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for hours worked; *2.a)

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

c) wages accrued to the employee for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission; *2.c)

d) wages paid in non-monetary form; *2.d)

e) monetary remuneration (monetary allowance) accrued for hours worked to persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation, deputies, members of elected bodies of local self-government, elected officials of local self-government, members of election commissions acting on a permanent basis; *2.e)

f) the monetary allowance accrued by the municipal employee for the hours worked; *2.e)

g) accrued in the editorial offices of the media and art organizations, the fee of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration; *2.g)

h) wages accrued to teachers  professional educational organizations  for teaching hours in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;
Decree of the Government of the Russian Federation of October 15, 2014 N 1054.

i) wages finally calculated at the end of the calendar year preceding the event, determined by the wage system, regardless of the time of accrual;

j) allowances and additional payments to tariff rates, salaries (official salaries) for professional skills, class, length of service (work experience), knowledge of a foreign language, work with information constituting a state secret, combination of professions (positions), expansion of service areas, increase volume of work performed, team management and others; *2.k)
(Subparagraph as amended, put into effect on October 28, 2014 by Decree of the Government of the Russian Federation of October 15, 2014 N 1054.

k) 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 conditions labor, for work at night, payment for work on weekends and non-working holidays, payment for overtime work; *2.l)

l) remuneration for the performance of the functions of a class teacher to pedagogical workers of state and municipal educational organizations; *2.m)
(Subparagraph as amended, put into effect on October 28, 2014 by Decree of the Government of the Russian Federation of October 15, 2014 N 1054.

m) bonuses and remuneration provided for by the wage system;

o) other types of wage payments applied by the relevant employer.

3. To calculate the average earnings, social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, education, utilities, recreation, and others) are not taken into account.

4. Calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average wage. 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). *4.1)

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if: *)

a) the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation; *5.a)

b) the employee received temporary disability benefits or maternity benefits; *5 B)

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee; *5.c)

d) the employee did not participate in the strike, but due to this strike he was unable to perform his work; *5.c)

e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood; *5.e)

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation. *5.e)

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of time excluded from the billing period in accordance with, the average earnings are determined based on the amount of wages , actually accrued for the previous period, equal to the settlement.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event with which the saving is associated average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining the average earnings, the average daily earnings are used in the following cases:

to pay vacations and pay compensation for unused vacations; *9.1.2)

for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have a summarized record of working time.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, working) in the period payable.

The average daily earnings, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remunerations taken into account in accordance with, by the number of actually worked in this period of days.

10. The average daily earnings for the payment of vacations provided in calendar days and the payment of compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.3). *10.1)
Decree of the Government of the Russian Federation of July 10, 2014 N 642.

If one or several months of the billing period were not fully worked out or time was excluded from it in accordance with clause 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3) , multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months.
(Paragraph as amended, put into effect on July 22, 2014 by Decree of the Government of the Russian Federation of July 10, 2014 N 642.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of that month and multiplying by the number of calendar days falling on the time worked in that month.
(Paragraph as amended, put into effect on July 22, 2014 by Decree of the Government of the Russian Federation of July 10, 2014 N 642.

11. The average daily earnings for paying for holidays provided in working days, as well as for paying compensation for unused holidays, is calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day working week calendar. *)

12. When working on a part-time basis (part-time work week, part-time work day), the average daily earnings for vacation pay and compensation for unused vacations are calculated in accordance with paragraphs 10 and 11 of these Regulations. *)

13. When determining the average earnings of an employee who has a summarized record of working time, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, the average hourly earnings are used. *13.1)

The average hourly earnings are calculated by dividing the amount of wages actually accrued for the hours worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of hours actually worked during this period.

Average earnings are determined by multiplying the average hourly earnings by the number of hours worked on the employee's schedule in the payable period.

14. When determining the average earnings for paying for additional study holidays, all calendar days (including non-working holidays) falling within the period of such holidays provided in accordance with the call certificate of the educational institution are subject to payment. *)

15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:

monthly bonuses and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period; *15.1.2)

bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were accrued does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period;

remuneration based on the results of work for the year, a one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year accrued for the calendar year preceding the event - regardless of the time of accrual of remuneration. *15.1.4)

If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with clause 5 of these Regulations, bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.). *15.2)

If the employee worked part-time for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining the average earnings based on the amounts actually accrued in the manner established by this paragraph.

16. With an increase in the organization (branch, structural unit) of tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees increase in the following order: * 16.1.1)

if the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of the last increase in tariff rates, salaries (official salaries), monetary remuneration, by tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period dated November 11, 2009 N 916; * 16.1.2)

if the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings calculated for the billing period are increased; *16.1.3)

if the increase occurred during the period of maintaining the average earnings, a part of the average earnings is increased from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

If, with an increase in tariff rates, salaries (official salaries), monetary remuneration in an organization (branch, structural unit), the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their amounts change, the average earnings increase by coefficients that are calculated by dividing the newly established tariff rates, salaries (official salaries), monetary remuneration and monthly payments by the previously established tariff rates, salaries (official salaries), monetary remuneration and monthly payments (the paragraph was additionally included from November 26, 2009 by a resolution Government of the Russian Federation dated November 11, 2009 N 916).

When raising average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiplicity) are taken into account, with the exception of payments established to tariff rates, salaries (official salaries), monetary remuneration in the range of values ​​(percentage, multiplicity). *16.2)

With an increase in average earnings, payments taken into account when determining average earnings, established in absolute amounts, do not increase.

17. The average earnings determined to pay for the time of forced absenteeism are subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of the actual start of work after his restoration to his previous job, by the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the time of forced absenteeism in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration increased. *17.1)

At the same time, in respect of payments established in a fixed amount and in an absolute amount, the procedure established by paragraph 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who has fully worked out the norm of working hours in the billing period and fulfilled labor norms (labor duties) cannot be less than the minimum wage established by federal law. *)

19. For persons working on a part-time basis, the average earnings are determined in the manner prescribed by this Regulation. *)

20. To calculate the average monthly salary of managers, deputy heads, chief accountants of state extra-budgetary funds of the Russian Federation, territorial compulsory medical insurance funds, state and municipal institutions, state and municipal unitary enterprises(hereinafter - funds, institutions, enterprises), formed from all sources financial support and calculated for the calendar year, and the average monthly salary of employees of funds, institutions, enterprises (excluding the salary of the head, deputy heads, chief accountant) in order to determine the maximum level of their ratio:

the average monthly salary of employees of funds, institutions, enterprises (excluding the salary of the head, deputy heads, chief accountant) is determined by dividing the amount of actually accrued wages (including payments provided for) of such payroll employees (excluding the head, deputy heads, chief accountant ) by the average number of such employees (excluding the head, deputy heads, chief accountant) for the corresponding calendar year and dividing by 12 (the number of months in a year). Definition average headcount the specified employees for the corresponding calendar year is carried out in accordance with the methodology used for the purposes of federal statistical observation;

the average monthly salary of the head, deputy head, chief accountant of the fund, institution, enterprise is determined by dividing the amount of actually accrued wages (including payments provided for in paragraph 2 of this Regulation) to the relevant head, deputy head, chief accountant for the calendar year by 12 (the number of months in year). If the head, deputy head, Chief Accountant fund, institution, enterprise was in labor relations with a fund, institution, enterprise for an incomplete calendar year, then the average monthly salary is determined on the basis of the full calendar months actually worked by the relevant head, deputy head, chief accountant.

The calculation of the average monthly salary of the head, deputy heads, chief accountant of the fund, institution, enterprise is carried out separately for the positions of the head, chief accountant and for each position of the deputy head.

The actual accrued wages for determining the average monthly wage calculated in accordance with the first - third paragraphs of this paragraph do not take into account the payments provided for in paragraph 3 of this Regulation, compensation paid upon termination employment contract, including for unused vacation.

In cases where the head, deputy heads, chief accountant perform the work of combining positions (professions) or perform the duties of a temporarily absent employee without exemption from the main job, the amounts accrued both for the main position (profession) and for the combined position are taken into account in the actually accrued wages (profession), as well as accrued for the performance of the duties of a temporarily absent employee without release from the main job. When working part-time, only the amounts of actually accrued wages for the position of head, deputy head, chief accountant are taken into account in the actually accrued wages.
(The paragraph was additionally included from January 1, 2017 by Decree of the Government of the Russian Federation of December 10, 2016 N 1339)

Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the peculiarities of the procedure for calculating the average wage.

2. The Ministry of Health and Social Development of the Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Resolution.

3. Recognize as invalid Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the peculiarities of the procedure for calculating the average wage" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2003, N 16, Art. 1529).

Prime Minister

Russian Federation

REGULATIONS ON THE PECULIARITIES OF THE PROCEDURE FOR CALCULATION OF THE AVERAGE WAGE

1. This Regulation establishes the specifics of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for by the Labor Code of the Russian Federation (hereinafter referred to as average earnings).

2. To calculate average earnings, 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. These payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for hours worked;

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

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

d) wages paid in non-monetary form;

e) monetary remuneration (monetary allowance) accrued for hours worked to persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation, deputies, members of elected bodies of local self-government, elected officials of local self-government, members of election commissions acting on a permanent basis;

f) the monetary allowance accrued by the municipal employee for the hours worked;

g) accrued in the editorial offices of the media and art organizations, the fee of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration;

h) wages accrued to teachers of primary and secondary vocational education institutions for teaching hours in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) wages finally calculated at the end of the calendar year preceding the event, determined by the wage system, regardless of the time of accrual;

j) allowances and additional payments to tariff rates, salaries (official 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 in the volume of work performed, team management and others;

k) 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 conditions labor, for work at night, payment for work on weekends and non-working holidays, payment for overtime work;

l) remuneration for the performance of the functions of a class teacher to pedagogical workers of state and municipal educational institutions;

m) bonuses and remuneration provided for by the wage system;

o) other types of wage payments applied by the relevant employer.

3. To calculate the average earnings, social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, education, utilities, recreation, and others) are not taken into account.

4. Calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average wage. 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).

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:

a) the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the employee did not participate in the strike, but due to this strike he was unable to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or if this period consisted of time excluded from the billing period in accordance with clause 5 of this Regulation, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the estimated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event with which the saving is associated average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining the average earnings, the average daily earnings are used in the following cases:

to pay vacations and pay compensation for unused vacations;

for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have a summarized record of working time.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, working) in the period payable.

The average daily earnings, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.

10. The average daily earnings for the payment of vacations provided in calendar days and the payment of compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.4).

If one or several months of the billing period were not fully worked out or time was excluded from it in accordance with paragraph 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.4) , multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of that month and multiplying by the number of calendar days falling on the time worked in that month.

11. The average daily earnings for paying for holidays provided in working days, as well as for paying compensation for unused holidays, is calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day working week calendar.

12. When working on a part-time basis (part-time work week, part-time work day), the average daily earnings for vacation pay and compensation for unused vacations are calculated in accordance with paragraphs 10 and 11 of these Regulations.

13. When determining the average earnings of an employee who has a summarized record of working time, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, the average hourly earnings are used.

The average hourly earnings are calculated by dividing the amount of wages actually accrued for the hours worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of hours actually worked during this period.

Average earnings are determined by multiplying the average hourly earnings by the number of hours worked on the employee's schedule in the payable period.

14. When determining the average earnings for paying for additional study holidays, all calendar days (including non-working holidays) falling within the period of such holidays provided in accordance with the call certificate of the educational institution are subject to payment.

15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:

monthly bonuses and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were accrued does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period;

remuneration based on the results of work for the year, a one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year accrued for the calendar year preceding the event - regardless of the time of accrual of remuneration.

If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with clause 5 of these Regulations, bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.).

If the employee worked part-time for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining the average earnings based on the amounts actually accrued in the manner established by this paragraph.

16. With an increase in the organization (branch, structural unit) of tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees increase in the following order:

if the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of occurrence the case with which the preservation of average earnings is associated, on tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period;

if the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings calculated for the billing period are increased;

if the increase occurred during the period of maintaining the average earnings, a part of the average earnings is increased from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

When raising average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiplicity) are taken into account, with the exception of payments established to tariff rates, salaries (official salaries), monetary remuneration in the range of values ​​(percentage, multiplicity).

With an increase in average earnings, payments taken into account when determining average earnings, established in absolute amounts, do not increase.

17. The average earnings determined to pay for the time of forced absenteeism are subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of the actual start of work after his restoration to his previous job, by the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the time of forced absenteeism in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration increased.

At the same time, in respect of payments established in a fixed amount and in an absolute amount, the procedure established by paragraph 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who has fully worked out the norm of working hours in the billing period and fulfilled labor norms (labor duties) cannot be less than the minimum wage established by federal law.

19. For persons working on a part-time basis, the average earnings are determined in the manner prescribed by this Regulation.

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

Moscow city

On the features of the procedure for calculating the average wage

(as amended by Decrees of the Government of the Russian Federation of November 11, 2009 N 916, of March 25, 2013 N 257, of July 10, 2014 N 642)

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the peculiarities of the procedure for calculating the average wage.

2. To provide explanations to the Ministry of Labor and Social Protection of the Russian Federation on issues related to the application of the Regulations approved by this Resolution. (as amended by Decree of the Government of the Russian Federation of March 25, 2013 N 257)

3. Recognize invalid the Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the peculiarities of the procedure for calculating the average wage" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2003, N 16, Art. 1529).

Prime Minister
Russian Federation
V. Zubkov

__________________________

APPROVED
Government Decree
Russian Federation
December 24, 2007
No. 922

REGULATIONS
on the peculiarities of the procedure for calculating the average wage

(as amended by Decrees of the Government of the Russian Federation of November 11, 2009 N 916, of July 10, 2014 N 642)

1. This Regulation establishes the specifics of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for by the Labor Code of the Russian Federation (hereinafter referred to as average earnings).

2. To calculate average earnings, 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. These payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for hours worked;

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

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

d) wages paid in non-monetary form;

e) monetary remuneration (monetary allowance) accrued for hours worked to persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation, deputies, members of elected bodies of local self-government, elected officials of local self-government, members of election commissions acting on a permanent basis;

f) the monetary allowance accrued by the municipal employee for the hours worked;

g) accrued in the editorial offices of the media and art organizations, the fee of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration;

h) wages accrued to teachers of primary and secondary vocational education institutions for teaching hours in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) wages finally calculated at the end of the calendar year preceding the event, determined by the wage system, regardless of the time of accrual;

j) allowances and additional payments to tariff rates, salaries (official 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 in the volume of work performed, team management and others;

k) 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 conditions labor, for work at night, payment for work on weekends and non-working holidays, payment for overtime work;

l) remuneration for the performance of the functions of a class teacher to pedagogical workers of state and municipal educational institutions;

m) bonuses and remuneration provided for by the wage system;

o) other types of wage payments applied by the relevant employer.

3. To calculate the average earnings, social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, education, utilities, recreation, and others) are not taken into account.

4. Calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average wage. 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).

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:

a) the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the employee did not participate in the strike, but due to this strike he was unable to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or if this period consisted of time excluded from the billing period in accordance with clause 5 of this Regulation, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the estimated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event with which the saving is associated average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining the average earnings, the average daily earnings are used in the following cases:

to pay vacations and pay compensation for unused vacations;

for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have a summarized record of working time.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, working) in the period payable.

The average daily earnings, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.

10. The average daily earnings for the payment of vacations provided in calendar days and the payment of compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.3). (as amended by Decree of the Government of the Russian Federation of 10.07.2014 N 642)

If one or several months of the billing period are not fully worked out or time is excluded from it in accordance with paragraph 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3) , multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months. (as amended by Decree of the Government of the Russian Federation of 10.07.2014 N 642)

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of that month and multiplying by the number of calendar days falling on the time worked in that month. (as amended by Decree of the Government of the Russian Federation of 10.07.2014 N 642)

11. The average daily earnings for paying for holidays provided in working days, as well as for paying compensation for unused holidays, is calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day working week calendar.

12. When working on a part-time basis (part-time work week, part-time work day), the average daily earnings for vacation pay and compensation for unused vacations are calculated in accordance with paragraphs 10 and 11 of these Regulations.

13. When determining the average earnings of an employee who has a summarized record of working time, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, the average hourly earnings are used.

The average hourly earnings are calculated by dividing the amount of wages actually accrued for the hours worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of hours actually worked during this period.

Average earnings are determined by multiplying the average hourly earnings by the number of hours worked on the employee's schedule in the payable period.

14. When determining the average earnings for paying for additional study holidays, all calendar days (including non-working holidays) falling within the period of such holidays provided in accordance with the call certificate of the educational institution are subject to payment.

15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:

monthly bonuses and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were accrued does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period;

remuneration based on the results of work for the year, a one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year accrued for the calendar year preceding the event - regardless of the time of accrual of remuneration.

If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with clause 5 of these Regulations, bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.).

If the employee worked part-time for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining the average earnings based on the amounts actually accrued in the manner established by this paragraph.

16. With an increase in the organization (branch, structural unit) of tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees increase in the following order:

if the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of the last increase in tariff rates, salaries (official salaries), monetary remuneration, by tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period;

if the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings calculated for the billing period are increased;

if the increase occurred during the period of maintaining the average earnings, a part of the average earnings is increased from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

If, with an increase in tariff rates, salaries (official salaries), monetary remuneration in an organization (branch, structural unit), the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their amounts change, the average earnings increase by coefficients that are calculated by dividing the newly established tariff rates, salaries (official salaries), monetary remuneration and monthly payments by the previously established tariff rates, salaries (official salaries), monetary remuneration and monthly payments.

When raising average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiplicity) are taken into account, with the exception of payments established to tariff rates, salaries (official salaries), monetary remuneration in the range of values ​​(percentage, multiplicity).

With an increase in average earnings, payments taken into account when determining average earnings, established in absolute amounts, do not increase.

17. The average earnings determined to pay for the time of forced absenteeism are subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of the actual start of work after his restoration to his previous job, by the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the time of forced absenteeism in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration increased.

At the same time, in respect of payments established in a fixed amount and in an absolute amount, the procedure established by paragraph 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who has fully worked out the norm of working hours in the billing period and fulfilled labor norms (labor duties) cannot be less than the minimum wage established by federal law.

19. For persons working on a part-time basis, the average earnings are determined in the manner prescribed by this Regulation.