Many payments due to an employee are calculated based on average earnings. These include travel allowances, vacation pay, severance pay, and others. In this case, the average earnings are determined as the product of the average daily earnings by the number of days in the payment period (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). Therefore, first of all, you need to understand how to calculate the average daily earnings of an employee.

How to calculate average daily earnings

Calculation of average daily earnings begins with determining the billing period. As a general rule, it is 12 calendar months preceding the period for which average earnings must be paid ().

The two main indicators that need to be determined for the billing period are:

• received by the employee. We are talking about remunerations provided for by the employer’s remuneration system: wages, allowances, additional payments, bonuses, etc. (clause 2 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922);
• the amount of time actually worked by the employee in the billing period (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

At the same time, periods for which the employee retained his average earnings, for which the employee received temporary disability benefits, and some others should be excluded from the calculation (clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). In other words, when calculating the average daily earnings in 2017, these periods should not be taken into account in any way: neither when calculating the amount of time worked by an employee, nor when determining the amount of payments received by him.

Average daily earnings: formula

Average daily earnings are determined by the following formula (except for cases of calculating vacation pay, as well as monetary compensation for unused vacation days):

To calculate the wide variety of payments due to an employee, it is necessary to first determine his average salary. This happens mainly in situations where remuneration cannot be carried out according to the usual rules. The calculation of the average salary is carried out in accordance with the procedure established at the legislative level. And we will try to figure out how this indicator is determined.

We will talk about what is hidden behind the term “average salary”, in what cases it is necessary to calculate it and by what formula such calculation is carried out. In addition, for clarity, we have prepared an example of determining this indicator for calculating the amount of vacation pay.

The average salary is...

The concept of “average salary” means an indicator of the amount of remuneration calculated on average for a particular period of work. Depending on the purpose for which it is necessary to calculate the average salary, it can be determined for a month (the so-called average monthly salary), quarter, year or other period. However, when calculations are made to accrue certain payments to an employee, the base value is the average daily earnings.

When do you need to know the average salary?

The average monthly (average daily) salary is calculated to determine the range of payments to which the employee is entitled. Information on payments, the calculation of which uses the average salary indicator, is contained in the Labor Code. Here are the main ones:

• Vacation pay.
• Compensation for unused vacation (for example, upon dismissal).
• Payment for study time while away from work.
• Business trips.
• Severance pay upon dismissal.
• Remuneration for the time you are released from your main job to conduct negotiations and perform other similar tasks.
• Remuneration for employees temporarily transferred to another job while maintaining the same salary.
• Payment for forced downtime (if the employer is to blame for it or if none of the parties to the labor relationship are involved in the events that led to it).

Important: this list is not exhaustive; the need to calculate the average monthly salary may arise under other circumstances.

How is the average salary calculated?

The procedure for determining this indicator is strictly regulated by law. How to calculate the average salary is described in the Labor Code and Government Decree No. 922 of December 24, 2007 “On the specifics of the procedure for calculating the average salary.” The first of these regulations contains general information, and the second contains a detailed calculation procedure taking into account various circumstances.

The main principle that underlies the determination of the average salary is to use data on wages for a certain period (mostly annual). To determine the average salary, it is important for what purpose the calculation is made. Approaches to it differ when calculating vacation pay and compensation for unused vacation, as well as other payments.

Important: To determine the average wage, the amount of wages includes payments of any type if they are provided for by the wage system in force for a particular employer.

At the same time, when calculating the average monthly salary, social and other payments that are not related to wages (payment for employee rest, utilities, training, travel and food, as well as financial assistance and other similar charges) are not taken into account.

General formula for calculating average salary

In accordance with the Labor Code, the formula for calculating the average salary is based on taking into account the wages accrued to the employee for a period of 12 previous calendar months. This is the so-called billing period. If the employee has worked for less than a year, the actual number of months is taken into account. If, before the month in which the average monthly salary is determined, a person did not work at all, his income for the current month is taken into account. The average daily earnings are calculated from the total annual (or for a shorter period) amount of remuneration. And taking into account this indicator, the amount of a particular payment (vacation pay, sick leave, business trip allowance, etc.) is determined. The general calculation formula is as follows:

Average monthly salary (AMS)= average daily salary (SDW) x number of days of payment based on the average.

The procedure for determining the amount of daily wages differs depending on the purpose for which the calculation is carried out. The main difference is that to calculate vacation-related payments, the average salary is determined based on the average number of calendar days in a month (29.3). And when calculating other payments (travel allowance, sick leave, etc.), only actually worked (working) days are taken into account.

Average salary for vacation pay

SDZ= Total annual amount / (29.3 x 12).

29.3 is a fixed coefficient, which represents the average number of calendar days of the month for the year, excluding 14 official holidays on which there is a release from work.

If the employee has not worked all 12 months of the pay period or some periods need to be excluded, the calculation is carried out in the following order:

SDZ= Total annual amount / (29.3 x Number of months fully worked + Number of days of work in months not fully worked).

The number of days in each partial month of work is calculated using the following formula: 29.3 / Calendar days in the partial month x days worked in that month

It should be mentioned that in some cases the considered example of calculating the average salary per day cannot be used. We are talking about providing vacations not in calendar days, as is the case in most cases, but in working days. In such circumstances, a special formula is used:

SDZ= Total annual amount / Number of working days in a 12-month period based on a 6-day working week.

From the 12-month billing period to determine the average salary, it is necessary to exclude periods when leave was provided, including maternity leave, or days off as a parent caring for a disabled child, when average earnings were maintained, a period of incapacity for work, and time when duties were not fulfilled. -for strikes, downtime or for other reasons beyond the control of the employee and his management, as well as other periods of release from work. If wages have not been accrued during the billing period, the calculation is carried out taking into account wages for the previous 12 months.

Average salary for other payments

The average daily wage or hourly wage can be used here. In the first case, the following formula is applied:

SDZ= Total annual amount / Days worked.

The average hourly salary is determined as follows:

SCZ= Total annual amount / Hours worked.

An example of calculating the average monthly salary of an employee

Let's assume that you need to calculate vacation pay for January 2018. At the same time, the calculation period of 12 months (January 2016 – December 2017) includes the time when the employee was temporarily disabled (October 19-30, 2017). It must be excluded from the period for which wages are taken into account. In this case, the number of days worked in this month for calculating vacation pay is 11. To obtain this figure, we used the formula discussed above:

11 = 29.3 / Calendar days in October 2017 (31) x Days worked in October 2017 (12).

The same calculation must be carried out for each of the incomplete months of work that fell within the 12-month period to calculate the average monthly salary due to the employee during vacation. But let’s assume that in our case, October 2017 is the only incomplete month of work, and for the remaining 11 months the citizen worked continuously. Let’s take 500 thousand rubles as the total salary for 12 months. Under such circumstances, the average daily wage in January 2018 (a month of vacation) will be 1,500.15 rubles. The calculation is made in the following order:

1500.15 = 500,000 (Total salary for 12 months) / (29.3 x 11 (Number of months fully worked) + 11 (Number of days of work in months not fully worked).

It remains to multiply the resulting average daily salary by the number of days of rest, and we will receive vacation pay in the form of an average monthly salary.

Let's sum it up

The average salary is the amount of wages accrued to an employee calculated on average for a certain period (day, month, quarter, year, etc.). This indicator is used to calculate various payments that are made in case of changes in work schedule, including during vacation, business trip, disability, etc.

To determine the amounts of such payments, the average daily wage for the last 12 months of work is used. It is calculated differently to determine the amount of vacation pay and other payments. The formula also differs in the case when not all months of the annual calculation period are fully worked out. To make it easier to determine your own average salary, you can use an example of its calculation.

An accountant needs an average monthly salary in the following situations:

• when paying compensation for the number of days that the dismissed person did not have time to take off on vacation;
• The average monthly salary is determined when the employee is sent on a business trip;
• the average monthly salary is displayed when calculating severance pay;
• during downtime;
• average monthly earnings are needed in cases of temporary removal of an employee from performing his duties when entrusting him with certain tasks.

A complete list of the grounds on which average monthly earnings are calculated is contained in the Labor Code. Separate calculations are carried out when determining the maximum amount of earnings for the management of state organizations and municipal institutions. To do this, the average monthly salary is calculated for all employees of the enterprise, the resulting value is compared with the amount of income of the management team (Article 145 of the Labor Code of the Russian Federation).

How to calculate average monthly earnings: indicators taken into account in calculations

A set of indicators that will be needed to calculate the average monthly salary:

• earnings for the billing period;
• actual operating time for the annual interval.

How to calculate the average monthly salary - you need to focus on Art. 139 of the Labor Code of the Russian Federation and the formula given in government decree No. 922, dated December 24, 2007. For calculations, it is necessary to take into account the amounts of wages, incentive payments, accrued allowances, and bonuses. The amount of social transfers made in favor of the employee is not included in the total amount of income.

How to calculate the average monthly salary - periods of inactivity, periods of time during which the employee retained average earnings, dates of illness and sick leave due to pregnancy are removed from the calculation interval. How to calculate the average monthly salary if there was no income in the calculation interval - you need to focus on the earnings of the current month. In the absence of even one day worked, the salary is taken as the basis.

Calculation of average monthly salary: formula

The first step is to determine your average daily income. Average monthly salary - the formula involves multiplying the average income per day and the number of days that need to be paid. How to calculate average monthly earnings - as a general rule, the total value of income is divided by the days worked during the period of time under consideration and multiplied by the number of days of compensation or other type of accruals to be paid.

A separate calculation procedure is provided for vacation pay. How to calculate average monthly earnings when determining the amount for vacation time - the amount of accrued income accumulated in the calculation interval is divided by 12 (the number of calendar months in the period that were fully worked by the person) and then divided by 29.3. Calculation of average earnings for an incomplete month or several months worked in the estimated time range is carried out according to the following scheme:

• total amount of earnings / (29.3 x the number of months in the interval that can be considered fully worked + the number of days that are marked in the timesheet by workers in months containing periods of exceptions).

Average monthly salary: how to calculate (example)

The calculation period takes into account the interval from October 2016 to November 2017 for calculating vacation pay to the employee. How to calculate the average monthly salary if from November 1 to November 9 the employee was on sick leave, and the total income for the year (taken into account in the calculation) amounted to 715,265.65 rubles:

• the number of days that fall on a partially worked November is 21 days (29.3 / 30 x 21);
• The average value of daily earnings is 2083.50 rubles. (715,265.65 / (29.3 x 11 + 21)).

How to calculate the average monthly salary for an enterprise

Resolution No. 922 defines the rule by which the average monthly wage per employee is calculated. If you need to derive the limit value of the earnings of management specialists, you need to know how the average monthly salary of employees is calculated:

1. The amounts of income of employees included in the payroll in the calendar year under review are added up.
2. The resulting total is divided into the product of the average number of employees (annual average headcount for the enterprise) and 12 months.

How is the average monthly salary for managers calculated:

• the amount of income accumulated over the year for a particular manager is determined;
• the resulting figure is divided by 12 months.

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

The average salary is determined based on the actual accrued salary and the time actually worked by the employee for the 12 calendar months preceding the period during which the average salary is retained. In this case, a 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). The specifics of calculating average earnings are established by the Regulations on the specifics of the procedure for calculating average earnings ().

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

To determine the average earnings of an employee and the amount of money due to be accrued in his favor, his average daily or average hourly earnings are calculated (the latter indicator is used if the employee has a summarized recording of working hours).

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

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

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

Billing period and number of days in it

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

If the company decides to change this period, the corresponding provisions must be enshrined in collective agreements or in the wage regulations.

Example

Employee of Salyut JSC Ivanov is going on a business trip. He is paid an average salary for the days of his business trip. Let's assume that this year Ivanov left:

Next, you need to calculate the number of working days in the billing period during which the person worked. The optimal, but rather rare option is if all working days in the billing period were worked out in full. In this case, counting does not cause any difficulties.

Example

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

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

is (all days worked in full by Ivanov):

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

We have given a perfect example. As a rule, no company employee works 12 months (payroll period) in full. Employees get sick, go on vacation, receive various releases from work while maintaining average earnings, etc. All these periods are excluded from the calculation. Also, the amounts accrued in favor of the employee during these days will not be included in the calculation. The list of time periods excluded from the calculation is given in paragraph 5 of the Regulations. These are the periods during which:

The employee retained his average earnings in accordance with Russian legislation (for example, the employee was on a business trip, on annual paid leave, was sent for training, etc.) (with the exception of breaks for feeding a child provided under Article 258 of the Labor Code of the Russian Federation; such periods are included in the calculation, as well as the amounts accrued for them);

The employee did not work and received temporary disability benefits or maternity benefits;

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

The employee did not participate in the strike, but due to it he could not perform his work;

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

In other cases, the employee was released from work with full or partial retention of salary or without it (for example, while on leave at his own expense) in accordance with Russian legislation.

Holidays or weekends on which the employee worked must be taken into account when calculating average earnings in the general manner.

Example

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

Situation 1

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

When determining Ivanov’s average earnings, 37 days and the payments accrued for them are excluded from the calculation period. Consequently, 213 (250 - 37) days worked in the pay period are included in the calculation.

Situation 2

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

When determining Ivanov’s average earnings, 37 days and the payments accrued for them are excluded from the calculation period. At the same time, days worked on a holiday or day off and payments accrued for them are taken into account (6 days). Therefore, 219 (250 - 37 + 6) days worked in the payroll period are included in the calculation.

There are situations when an employee gets a job within the reporting period. That is, at the time when the accountant needs to determine his average earnings, he has not worked for the company for a billing period (for example, 12 months). There is no procedure for calculating average earnings for situations not related to paid vacations. Therefore, the company has the right to define it in the employment contract with the employee or in the salary regulations. Then in the billing period you can include the time from the first day of work of the employee until the last day of the month that precedes the payment of average earnings.

Example

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

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

The following data is reflected in the work time sheet for Ivanov.

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

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

Payments for the billing period

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

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

Supplements and surcharges to tariff rates and salaries for professional excellence, class, length of service (work experience), academic degree, academic title, knowledge of a foreign language, work with information constituting state secrets, combination of professions (positions), expansion of service areas, increase volume of work performed, team management, etc.;

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

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

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

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

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

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

Payment for days off to care for disabled children and people with disabilities since childhood, etc.

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

Expert opinion

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

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

P. Erin, expert of the Legal Consulting Service GARANT,

A. Kikinskaya, reviewer of the Legal Consulting Service GARANT

In addition, various compensations are not associated with wages, for example, those paid to reimburse employees’ expenses related to the performance of their job duties. In particular, daily allowances, compensation for the use of personal property for business purposes (including a car). In this case, the size of such compensation payments (within or in excess of the norms) does not matter. Let us remind you that some of them are rationed (daily allowances, compensation for the use of a personal car, etc.). However, this standardization concerns exclusively the taxation of such payments. These restrictions have nothing to do with labor legislation and the procedure for calculating average earnings. Additional payments and bonuses of a compensatory nature, which are part of the salary (for example, for working on a holiday, overtime), are included in the calculation of average earnings.

Example

ZAO Salyut has a five-day, 40-hour work week (8 working hours per day) with two days off (Saturday and Sunday). In December of this year, company employee Ivanov was sent on a business trip. The billing period is 12 months.

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

Wages (salary) in the total amount of 403,000 rubles;

Additional payment for combining professions - 24,000 rubles;

Payment for work on weekends - 3000 rubles;

Financial assistance - 12,000 rubles;

Cash gift - 3000 rubles;

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

Travel allowances (daily allowance and average earnings for business trip days) - 5,400 rubles.

Financial assistance, cash gifts, vacation pay, and business trips are excluded from the amount of payments taken into account when calculating average earnings. Thus, the accountant should take into account payments in the amount of:

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

When calculating average earnings, additional payments to average earnings up to the salary amount are not taken into account, if such are determined by employment contracts or regulations on remuneration adopted by the company. The fact is that the amounts and corresponding days during which the employee retained his average earnings are excluded from the calculation period. Therefore, such additional payment falls within this definition.

Average daily earnings and calculation of amounts due to the employee

In order to determine what amount should be accrued for those days when the employee maintains his average earnings, his average daily earnings are calculated. An exception is provided only for those employees who have a summarized recording of working time (they determine the average hourly earnings, which we will discuss below). Average daily earnings are determined by the formula:

Example

ZAO Salyut has a five-day, 40-hour work week (8 working hours per day) with two days off (Saturday and Sunday). In December of this year, company employee Ivanov was sent on a business trip for 7 working days. The billing period is 12 months. Therefore, it includes the time from December 1 of the previous year to November 30 of the current year.

The employee has a monthly salary of 30,000 rubles.

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

Ivanov’s average daily earnings will be:

RUB 338,990 : 231 days = 1467 rub./day.

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

1467 RUR/day × 7 days = 10,269 rub.

Average hourly earnings and calculation of amounts due to the employee

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

Average hourly earnings are determined by the formula:

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

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

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

Ivanov’s average hourly earnings will be:

RUB 341,820 : 1843 hours = 185 rub./hour.

For working hours of a business trip, he must be accrued:

185 rub./hour × 56 hours = 10,360 rub.

For piece-rate workers, when recording working hours together, the average earnings are calculated in a similar manner. When calculating, all payments included in the calculation and the amount of time actually worked by the pieceworker are taken into account.

Before you understand the mathematical operations for calculating average daily earnings, you need to understand why this may be needed. This need is provided for by law in the following cases:

• when calculating for vacation;
• when calculating severance pay upon dismissal;
• when accruing for downtime;
• when paying for travel allowances;
• in the event that a person is transferred to another job that is paid less, but while maintaining his average earnings, which was in his previous position.

Difference from average salary

This type of accrual should not be confused with the average salary set by the state. The main difference is that the accrual option we are considering is made individually, as it is calculated separately for each employee.

What needs to be taken into account when calculating?

The payments that will be taken into account should be determined. Legislation in this area defines a large range of income that must be summed up when calculating earnings in question. This can include:

• wages;
• bonus;
• various types of surcharges;
• allowances;
• compensation paid in case of violation of working hours or conditions;
• rewards.

In addition, all listed income must be specified in the employment contract, which is concluded between the employee and the employer in accordance with the legislative framework. How to correctly calculate average daily earnings? This question is most often asked by accountants and business managers.

You need to know that the calculation does not include income that is of a public nature - payments for health reasons, reimbursement of expenses that were spent on the purchase of food and travel, material payments as assistance. In addition, this list cannot include vacation funds, maternity benefits, and disability benefits.

Calculation algorithm

First of all, you need to determine the period for which the calculation is made. These calculations are made for the year, quarter, month and day. According to the rule prescribed by law, the billing period is 12 months, from which the amount of earnings is calculated, then a quarter and a month.

Once defined, the period is determined with the number of days. This includes only working days, excluding all weekends and holidays. The easiest way to calculate is to multiply the number of working weeks by five, then subtract all holidays designated by law and considered non-working days.

Calculation for a year

The most popular is the calculation of wages for the whole year. This is explained by the fact that employers use such a system when calculating the amount of vacation pay. Regardless of whether the employee took vacation or not, the law provides for the payment of vacation funds. It follows that you need to have an idea of ​​how such amounts are calculated. How to calculate average daily earnings in 2017?

The average salary per year is interrelated with income for the year, the number of months and the number of days in each month. You need to know that every year the average number of working days per month is established.

To calculate the necessary data, use the formula:

SZP = ZG/12/29.4, in which SZP is the designation of the amount of average earnings, ZG is the amount of wages for the entire year. ZG is calculated from all income listed above. 12 - months in the required period. 29.4 would be the average number of days in a month. Here's how to calculate your average daily earnings for the year.

Calculation when calculating sick leave benefits

To calculate the amount of wages when applying for sick leave benefits, you need to resort to the general rules that we discussed earlier - calculate the amount of daily earnings, after which the result must be multiplied by the number of sick days. But at the same time, when counting profit per day, you should take into account the earnings received over the last six months.

When calculating sick leave benefits, do not forget that the employer only pays for the first three days of illness. The balance of the amount is paid from its funds by the Social Insurance Fund. We will look at how to calculate the average daily salary upon dismissal below.

Calculation when calculating vacation benefits

When calculating vacation pay, the following payments must be taken into account:

• wages of all types;
• the presence of allowances and additional payments to the salary for the position;
• payments related to working conditions, including increased pay for heavy production, work performed in working conditions that are harmful and hazardous to health, for work at night, when working on days off and non-working holidays, for overtime work;
• various types of remuneration and bonuses, including those based on the final result of work for the year, and remuneration for length of service, which is paid in a lump sum;
• fees of editorial staff of media outlets received for author's works;
• other accruals provided for by the developed remuneration system that operates at the enterprise.

Enabling bonuses and rewards

The inclusion of bonuses and rewards when calculating average earnings occurs in the following sequence:

a) bonuses and remunerations paid every month - no more than one payment for the same indicators of the monthly billing period;

b) payment of bonuses and remunerations for a period of work that exceeds 1 month - no more than one payment for the same indicators in the amount of a monthly part of the monthly calculation period;

c) remuneration received for the final annual work, lump sum remuneration received for length of service - in the amount of 1/12 for each month of the billing period, regardless of the time of accrual.

What's left out?

When calculating average daily earnings, the following periods and the amounts accrued for them are not taken into account:

• period of incapacity;
• the period when the employee was on maternity leave;
• time off taken due to work beyond the established time;
• days of downtime that occurred due to the fault of the employer or for reasons that did not depend on him and the employee;
• days when a person did not work, with full or partial retention of earnings;
• days when average earnings were maintained based on the legislation of the Russian Federation (vacation, business trip);
• days when an additional day off was taken to care for disabled children and children with disabilities;
• a period when the employee did not participate in the strike, but due to it could not work.

Average earnings during dismissal

Calculation of average earnings at the time of dismissal is required to determine the amount of compensation paid for vacation that was not used. Upon dismissal, average earnings are calculated using the following formula:

Amount of earnings for the billing period/12/29.3.

Reasons why calculations are made upon dismissal

The most common reason why an accountant makes this calculation is that when an employee leaves, he has unused vacation days. Therefore, he needs to pay monetary compensation determined from the average daily earnings. In this action, the basis on which the employment contract was terminated does not matter.

Another common reason is to calculate the average monthly earnings required for severance pay. As a rule, it is paid in the amount of 100% of average earnings in the event of termination of an employment contract with an employee due to the liquidation of the organization, as well as when there is a reduction in staff. If during the 2nd and 3rd months after dismissal the employee does not find a new job, he is required to pay the entire average salary in full without any deductions, accrued for each month.

In addition, the amount of two-week average earnings must be paid to the employee if the employment contract is terminated in the following cases:

• when an employee refuses to continue working for reasons related to changes in the clauses of the employment contract that are determined by the parties;
• when an employee refuses to be transferred to another job that he has the ability to perform according to a medical report or if the employer does not have this type of work;
• when an employee refuses to be transferred to a job that is located in another location with the employer;
• when an employee is called up for military service or sent to alternative civilian service;
• when an employee who previously performed this work is reinstated in accordance with a decision of the state labor inspectorate or court;
• when an employee is declared unable to perform work according to a medical report.

Calculation upon dismissal

Now let's look at how to calculate average earnings during dismissal in order to determine the amount of the due payment. The calculation basis in most cases (except for vacation compensation) is the formula:

Average earnings = payments taken into account for the billing period: the number of days (hours) actually worked during the billing period x the number of days (hours) of workers falling within the paid period.

It must be remembered that calculations are made in hours only when a person works according to the established summary recording of working hours.

Nuances encountered when calculating average income

In the calculation process, it is necessary to keep in mind those incomes that are associated with the place where a person works. That is, if he has additional sources of income, such as, for example, dividends, deposit interest payments, income from business activities, inheritance, etc., they are not added to his wages and other components of monetary remuneration that they receive in the workplace for their work . In addition, you cannot use income received in another place of work; they must be accounted for separately. Income that an employee has illegally, for example, salary in envelopes or bonuses that do not have official status, also cannot be included in the calculation amount. In these calculations, only income received officially at the place of work can be used, from which all taxes and social charges are paid.

It is also necessary to take into account that the calculation includes regularly received income - bonuses, one-time or regular, are not credited to the total amount of the wage fund, but when they are issued monthly, all funds that are issued through this column must be counted.

For employees who work seasonally, that is, temporarily, severance pay is calculated for only two working weeks. The amount of this payment is the result of multiplying the number of working days contained in the two weeks following dismissal by the amount of average daily income. The latter is determined by dividing total earnings by the number of days worked.