Vladimir Ilyukov

The procedure for calculating average earnings for paying for annual leave, time spent on a business trip and in other cases of maintaining average earnings provided for by labor legislation is established in Art. 139 Labor Code of the Russian Federation and in Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages”, further Resolution No. 922. This procedure is laid down in the algorithms for calculating average earnings in the 1C ZUP 3.1 program.

All cases when an employee who is absent or not working for a good reason retains his average earnings are established in different places of the Labor Code of the Russian Federation. It is important to keep in mind that the unified procedure for calculating average earnings distinguishes between two groups of absences.

Paid holidays (compensations)

• Annual paid leave, art. 114 Labor Code of the Russian Federation.
• Compensation for unused vacation, art. 126-127 Labor Code of the Russian Federation.
• Additional study leaves, art. 173-174, 176 Labor Code of the Russian Federation.

Other cases of absence provided for by the Labor Code of the Russian Federation

• Business trips, art. 167 Labor Code of the Russian Federation.
• Downtime due to the fault of the employer, Art. 157 Labor Code of the Russian Federation.
• Advanced training, Art. 187 Labor Code of the Russian Federation.
• Donation of blood and its components (donor days), Art. 186 Labor Code of the Russian Federation.
• Severance pay in connection with dismissal due to liquidation of the organization, reduction of staff (number) of employees, conscription of the employee for military service; Art. 178 Labor Code of the Russian Federation.
• And other.

1.1 Average earnings

Average earnings are determined by multiplying the duration of the period in days (hours) by the average daily (hourly) earnings, respectively.

1.1.1 Average daily earnings

Average daily earnings are determined based on the average monthly number of calendar or actually worked days in the billing period. On this issue in para. 3 tbsp. 139 Labor Code of the Russian Federation

“Under any operating mode, the average employee’s salary is calculated based on from the salary actually accrued to him and actually worked them time for 12 calendar months preceding the period during which the employee retains his average salary. In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).”

• Leave (compensation) in calendar days. To pay for vacations and compensation for unused vacations, provided in calendar days ( Art. 120 Labor Code of the Russian Federation), average daily earnings are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (average monthly number of calendar days), para. 4 tbsp. 139 Labor Code of the Russian Federation.
• Vacations in working days. To pay for vacations and compensation for unused vacations provided in working days ( Art. 291 and art. 295 Labor Code of the Russian Federation), average daily earnings are calculated by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week, para. 5 tbsp. 139 Labor Code of the Russian Federation.
• Other cases. These are business trips, downtime due to the employer’s fault and any other absences when the employee retains his average earnings in accordance with the Labor Code of the Russian Federation. In all such cases, with the exception of the average earnings of employees for whom summarized working time recording is established, average daily earnings are calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations, by the number of days actually worked during this period; para. 3 tbsp. 139 Labor Code of the Russian Federation, clause 9 of Resolution No. 922.

In accordance with clause 9 of Resolution No. 922 The average employee's earnings are calculated by multiplying the average daily earnings by the number of calendar or working days (D) in the period subject to payment

1.1.2 Average hourly earnings

The need to calculate average hourly earnings is mentioned in clause 13 of Resolution No. 922. It is stated here verbatim that

Clause 13 of Resolution No. 922.

In accordance with para. 3 clause 13 of Resolution No. 922 The average employee's earnings are calculated by multiplying the average hourly earnings by the number of working hours according to the employee's schedule in the period subject to payment

1.2 Accounting for time and payments when calculating average earnings

Not all working days and payments are included in the calculation of average earnings. This is especially important to keep in mind if the user creates new accruals in the 1C ZUP 3.1 program.

1.2.1 Time and amounts of payments excluded from the calculation of average earnings

A closed list of periods and payments that are excluded from the calculation of average earnings is established in clause 5 of Decree No. 922. Analysis of this list allows us to formulate the following rule.

Periods of time for which the employee had previously received maintained average earnings or accrued social benefits are excluded from the calculation of average earnings.

Is it necessary to exclude absenteeism due to the employee’s fault from the payroll period?

There is no clear and unambiguous answer to this question in the legislation. So, in para. 3 tbsp. 139 Labor Code of the Russian Federation It has been established that it is necessary to calculate the average salary of an employee taking into account the salary actually accrued to him and the time actually worked by him in the billing period. Absenteeism caused by the employee is not considered working days, and they are not included in the actual time worked. It follows that absenteeism due to the fault of the employee must be excluded from the calculation of average earnings.

At the same time, in the closed list of periods ( clause 5 of Decree No. 922), which are excluded from the calculation of average earnings, absenteeism due to the fault of the employee is not mentioned. It follows from this that absenteeism due to the fault of the employee is not excluded from the calculation of average earnings.

In the old letter of the Ministry of Labor and Social Development of the Russian Federation dated July 10, 2003 N 1139-21 based clause 5 of Decree No. 922 It was concluded that absenteeism without a good reason is not excluded from the calculation of average earnings.

This conclusion is somewhat questionable. In the hierarchy of regulatory legal acts, Federal laws and codes equivalent to them are higher than decrees of the Government of the Russian Federation. Therefore, for formal reasons, absenteeism should be excluded from the calculation of average earnings. But such a decision will lead to injustice: the more absenteeism, the higher the average daily earnings!

To resolve this injustice, let us recall that the legislation gives the employer the right not to pay for absenteeism without a good reason, para. 3 tbsp. 155 Labor Code of the Russian Federation. It is logical that this right would extend to the calculation of the average earnings of absentees. This right can be exercised by including absenteeism in the pay period, as provided clause 5 of Decree No. 922.

1.2.2 Payment amounts taken into account when calculating average earnings

The calculation of average earnings includes all payments provided for by the remuneration system. Their list is set to Clause 2 of Resolution No. 922. However, it may also include other types of wage payments applicable to the relevant employer.

For example, the bonus provided by the wage system is taken into account in calculating average earnings. But the anniversary bonus cannot be taken into account when calculating average earnings.

1.3 Payment of vacations by calendar days

The duration of paid annual leave, both basic and additional, is calculated in calendar days. Wherein non-working holidays falling during the vacation period are not included in the number of calendar days of vacation, Art. 120 Labor Code of the Russian Federation. According to Art. 112 Labor Code of the Russian Federation The following days are non-working holidays in Russia.

This exception is made only for non-working holidays. Weekends falling during the vacation period are included in the total duration of vacation.

For example, an employee has been granted annual leave for 28 calendar days since 02/01/2018. If there were no holidays this month, the employee would have to go to work on March 1 (February has 28 calendar days). However, during the vacation period there is a public holiday: February 23 (Defender of the Fatherland Day) and it falls on Friday. Since holidays, unlike weekends, are not included in the vacation period, the employee must return to work on March 2.

The formula for calculating average daily earnings for payment of vacations and compensation for unused vacations provided in calendar days depends on the billing period. Let's look at these formulas. In them, FNZpt is actually accrued payments for the billing period.

1.3.1 All months of the billing period are fully worked out

In cases where all days in the billing period have been worked, the average daily earnings are calculated in the manner prescribed in paragraph . 1 clause 10 of Resolution No. 922.

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

Paragraph 1 point 10 of Resolution No. 922.

1.3.2 Not all months of the billing period have been fully worked out

For these cases, the procedure provided for in para. 2-3 clause 10 of Resolution No. 922.

“If one or more months of the billing period are not fully worked out or time is excluded from it in accordance with paragraph 5 of these Regulations, 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 complete 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 (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.”

Paragraphs 2-3 clause 10 Resolution No. 922

This order is reflected by the formula

Here K is the number of fully worked months in the billing period, M is the number of calendar days in incompletely worked months of the billing period.

The number of calendar days in a calendar month that is not fully worked is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month, para. 3 clause 10 of Resolution No. 922.

Let's assume that an employee goes on vacation from 06/09/2018. In the billing period (from 06/01/2017 to 05/31/2018) it did not work from 03/25/2018 to 04/10/2018 inclusive.

The number of calendar days that fall within the time worked in March is 31-6=25, and in April 30-10=20. From here we find the average number of calendar days in the billing period

1.3.3 There is no billing period

It is assumed that in the month of hiring the employee begins the period of maintaining average earnings. For example, on April 1 an employee was hired, and on April 23 he went on another vacation or went on a business trip. Similar options are described clause 7 of Resolution No. 922.

“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 occurrence of the event that is associated with maintaining the average earnings.” .

Point 7 Resolution No. 922

This norm does not directly indicate how many days the amounts paid must be divided into in order to calculate the average daily earnings for vacation pay (vacation compensation). But it is given in para. 4 tbsp. 139 Labor Code of the Russian Federation: to calculate vacation (vacation compensation), you must use the average monthly number of calendar days.

Let's assume that a new employee's salary is accrued and paid for the first 22 calendar days of April. Therefore, the average monthly number of calendar days in April attributable to days worked will be equal to

1.3.4 There is no billing period - calculation based on the tariff rate

It is unlikely that an employee would be sent on another paid leave on the day he was hired. However, by agreement of the parties, such leave may be granted para. 2 tbsp. 122 Labor Code of the Russian Federation. For such a case, the algorithm for calculating average daily earnings is set to clause 6 of Resolution No. 922.

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

Clause 6 of Resolution No. 922.

For example, on April 23, an employee was hired, he was assigned a monthly salary, and on the same day he went on vacation paid in advance. Since not a single day was worked before the event, the average daily earnings for vacation pay should be determined by dividing the monthly salary by 29.3.

1.4 Payment of vacations on working days

Usually vacations are granted in calendar days, Art. 120 Labor Code of the Russian Federation. But there are categories of workers who are granted vacations in working days.

• For employees who have entered into an employment contract for a period of up to two months, Art. 291 Labor Code of the Russian Federation.
• For seasonal workers, Art. 295 Labor Code of the Russian Federation.

In both of these cases, paid leave is provided at the rate of two working days per month of work. At the same time, in clause 11 of Resolution No. 922 The following is stated verbatim.

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

Clause 11 of Resolution No. 922.

The billing period is determined in a standard way, paragraph 3 of Art. 139 Labor Code of the Russian Federation. This method of calculation does not depend on the employee’s work schedule.

1.5 Calculation of average earnings for payment in other cases

Calculation of average earnings in other cases (business trips, advanced training, etc.) depends on the method of recording the time worked.

1.5.1 Summarized working time recording

If an employee works according to a schedule with summarized working hours, then the average earnings are calculated based on the average hourly earnings. Valid in clause 13 of Resolution No. 922 The following is stated verbatim on this matter.

“When determining the average earnings of an employee for whom a summarized recording of working time has been established, except for the cases of determining the average earnings for payment of vacations and payment of compensation for unused vacations, the average hourly earnings are used.”

Clause 13 of Resolution No. 922.

It also established that average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period by the number of hours actually worked during this period.

The product of average hourly earnings by the number of working hours according to the employee’s schedule in the period subject to payment equals average earnings.

1.5.2 Non-accumulated working time recording

The most typical schedule with non-accumulated working hours is a five-day work week. On the calculation of average daily earnings in other cases in para. 5 clause 9 of Resolution No. 922 The following is stated verbatim.

“The average daily earnings, except in cases of determining the average earnings for vacation pay and payment of compensation for unused vacations, is calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of these Regulations, by the number of days actually worked during this period.”

Paragraph 5 clause 9 Resolution No. 922

2. Conclusion

We hope that the material in this article will allow users to monitor and verify the correctness of calculation of average earnings in the 1C ZUP 3.1 program.

In the case when your company does not have too many employees, then personnel records and documents can be maintained in 1C Accounting. If accounting is kept in 1C ZUP, then the principle of operation will be similar, only you will not need to pre-configure the program to enable this functionality.

In this article, we will consider step by step the accrual of vacation in 1C Accounting 8.3 according to the organization’s approved vacation schedule, which is mandatory for execution by both the employer and the employee.

By the way! Where can I find the vacation schedule in 1C 8.3? Nowhere! To maintain a schedule, you must use 1C ZUP or other programs.

This setting is needed so that you can use personnel documents and employee accrual documents. In the “Administration” section, click on the “Accounting Settings” hyperlink.

In the form that appears, go to the “Salary Settings” item.

A settings window will appear in front of you, in which you must indicate that personnel records and salary records will be maintained in this program. Next, in the “Payroll calculation” section, check the box “Keep records of sick leave, vacations and executive documents”. Without this add-in, you simply will not be able to create the appropriate documents.

For convenience, we also clarify that personnel records in our case will be complete. This will allow you to maintain documents on hiring, transfers and dismissals of employees.

Vacation in 1C Accounting 3.0

In the “Salaries and Personnel” section, go to the “All accruals” item.

In the list of accrual documents that opens, select “Vacation” in the “Create” menu. If you don’t have such an item or the menu itself, then return to the program settings.

First of all, in the newly created document, indicate the organization in which the employee works and the employee himself. Next, you need to select a month and you can proceed to filling out the “Main” tab.

In our case, Gennady Sergeevich Abramov took the entire vacation from 09/01/2017 to 09/28/2017, which we indicated in the “Vacation period” fields. Below we indicate for what period of work the leave was granted and the date of payment.

The amounts “Accrued”, “NDFL” and “Average earnings” were calculated automatically. We can adjust the last two digits manually. We will not dwell on personal income tax in detail. Let's consider the change in average earnings. To do this, click on the green pencil sign to the right of the corresponding field.

Data for calculating average earnings are taken for the last year based on actual time worked. You can adjust not only accrued amounts, but also days worked. All this data will be automatically taken into account immediately and the new calculated amount will be displayed in the “Average earnings” field.

In order to return to the calculations made by the program initially, click on the “Refill” button. After a positive answer to the program question, all manual changes will be lost.

The “Accruals” tab briefly contains information about what amount will be accrued for what period. This amount can also be edited manually.

After filling out this document, do not forget to post it. If necessary, in 1C 8.3 Accounting you can also find printed forms (the “Print” menu) with the calculation of average earnings and a vacation order in the T-6 form.

Reflection of vacation when calculating wages

Let's create a payroll document, which is located in the same section as vacations. In the header we indicate that we will make the accrual for September 2017 for the organization “Confetprom LLC”.

After clicking on the “Fill” button, the program will automatically calculate accruals for all employees of the specified organization, taking into account the time worked. We see that the employee, for whom we have just issued a vacation, had his salary calculated in just one day. The fact is that he is on vacation for almost the entire month and the program took this into account. The remaining amount of accruals is displayed in the “Vacations” column.

In the payslip, the payment for September for this employee is divided into salary payment for days worked and vacation pay.

See also video instructions: