How is the average salary calculated upon dismissal? How to calculate average earnings upon dismissal

By general rule average earnings is calculated as follows (clause 9 of the Rules, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Rules)):

Billing period are 12 calendar months preceding the period during which the employee retains his average salary (clause 4 of the Rules). It is important to know that some periods must be excluded from the billing period, as well as the amounts paid for them. Excluded periods include, in particular:

period of illness;
time spent on vacation according to the BiR;
downtime due to the fault of the employer or for reasons beyond the control of the employer and employee.

You will find a complete list of excluded periods in clause 5 of the Rules.

To the base for calculating average earnings payments provided for by the remuneration system of a specific employer are included (clause 2 of the Rules). In this case, there is no need to include in the database (clauses 3, 5 of the Rules):

social payments;
payments for excluded periods;
other payments not related to wages (for example, material aid, payment of food costs, etc.).

In addition, you need to keep in mind that when calculating average earnings, bonuses are taken into account in a special manner (clause 15 of the Rules).

How to calculate average earnings if there were no payments

It all depends on the period in which there were no payments. (p. 6-8 Rules).

Option 1. There were no payments for the billing period, but they were before it.

Average earnings in such a situation are calculated based on payments accrued for the previous period equal to the calculated one.

Option 2. There were no payments during the billing period and before it began.

Then the average earnings are calculated based on the salary accrued for the days actually worked by the employee in the month in which the incident occurred, which is associated with the retention of the employee’s average earnings:

Option 3. There were no payments for the billing period, before it began and before the occurrence of the event in connection with which the employee retains his average earnings.

In this case, the average earnings are determined based on the employee’s salary:

Calculation of average earnings and salary increases

If the employer increased the wages of all employees or all employees of a structural unit, then the calculation of average earnings will depend on exactly when the increase occurred (clause 16 of the Rules).

Situation 1. Salary increased in billing period.

Then the increase factor must be applied to payments taken into account when calculating average earnings and accrued before the salary increase (within the calculation period).

The calculation of average earnings in this situation is implemented in our calculator.

Situation 2. The salary is increased after the billing period, but before the event, upon the occurrence of which the employee retains his average earnings.

In this situation, it is necessary, taking into account the increase factor, to increase the average earnings calculated for the billing period.

Situation 3. The salary is increased while the employee maintains average earnings.

In this case, it is necessary to increase only part of the average earnings: for the period from the date of the salary increase until the end of the period of maintaining the average earnings.

06Feb

Hello! In this article we will talk about the algorithm for calculating the average wages.

Today you will learn:

What is meant by average salary?
In what situations is it necessary to calculate the FFP;
Which payments are accepted for calculating the FFP and which are not;
How is the FFP calculated per month and per day?

In what situations is it necessary to calculate the average salary?

Average salary for calculating sick leave

When calculating sickness benefits, it is necessary to sum up the income for the two years preceding the onset of the illness, then divide by 730 (the number of days for these two years). The average daily earnings obtained from this calculation are multiplied by the number of sick days and we obtain the amount of payment for the period of illness.

Calculation of average daily earnings for accrual of vacation pay

When calculating vacation compensation, we must use the following formula:

SDZ= FZP(12 months)/RP/29.3;

SDZ – average daily earnings;
FZP - actual accrued wages for the 12 months preceding the accrual of vacation pay;
RP – billing period, number of months worked for this year;
29.3 – average number of days in a month.

The billing period is usually twelve months; it is used when calculating travel allowances, study leave, and annual paid leave. But in case of dismissal, it may be less than 12, that is, the employee has not fully worked the conditional working year.

For example, an employee was hired on March 11, 2018. Calculation period annual leave is considered 12 months (from March 11, 2018 to March 10, 2019). If the employee quits on February 2, 2019, then the pay period will be considered 10 months (from March 11, 2018 to January 10, 2019)

Example of vacation pay calculation:

Employee Ivanov I.I. went on vacation by order from February 15, 2019. Before the vacation, Ivanov I.I. wasn't sick, didn't go to business trip, did not take vacation at his own expense. His salary for 12 months amounted to 45,600 rubles.

We calculate the average daily earnings: 45,600 rubles/351.6 days. = 129.69 rub.

The amount of payment for vacation will be: 129.69 rubles * 28 days. = 3,631.32 rub.

351.6 days – this is the average number of days for 12 months. (29.3*12).

Upon dismissal of an employee, the accountant is obliged to issue 2-NDFL. With their help, the accountant at his next place of work will be able to calculate the FFP.

Conclusion

SZP is economic indicator, which reflects the ratio of the real income received by the employee to the real time he worked.

In all cases when its calculation is required, the accountant must remember that the size of the FPA cannot be lower than that established in the Russian Federation.

Many accountants regularly wonder how to calculate average earnings when an employee is dismissed. However, before answering it, you need to understand in what cases the need for such a calculation arises, and for what purposes.

Why is the average salary upon dismissal determined?

Most often, an accountant has to calculate the average salary upon dismissal because on the date of farewell to the employee he has unused vacation days. In this regard, he must be paid (Article 127 of the Labor Code of the Russian Federation), which is determined precisely on the basis of his average daily earnings. In this case, the basis for termination of the employment contract does not matter.

Another frequently encountered situation is the calculation of average monthly earnings for severance pay. It is paid in general case in the amount of 100% of average earnings upon termination of an employment contract with an employee in connection with the liquidation of the organization, as well as the state (clauses 1, 2 of Article 81, Article 178 of the Labor Code of the Russian Federation). If during the 2nd and 3rd months after dismissal the employee still does not find a job, he will also need to be paid 100% of the average earnings for each of these months.

In addition, an employee is entitled to a benefit in the amount of two weeks’ average earnings upon termination of an employment contract (Article 178 of the Labor Code of the Russian Federation):

in the event of an employee’s refusal to continue working due to a change in the terms of the employment contract determined by the parties (clause 7 of article 77 of the Labor Code of the Russian Federation);
if the employee refuses to be transferred to another job, which he can perform in accordance with a medical report, or if the employer does not have this type of work (clause 8 of Article 77 of the Labor Code of the Russian Federation);
in case of refusal of the employee to be transferred to work in another area together with the employer (clause 9 of article 77 of the Labor Code of the Russian Federation);
in connection with the employee's call to military service or referral to an alternative civil service replacing it (clause 1 of Article 83 of the Labor Code of the Russian Federation);
in connection with the reinstatement of an employee who previously performed this work, by decision of the state labor inspectorate or court (clause 2 of article 83 of the Labor Code of the Russian Federation);
when an employee is recognized as incapable of working on the basis of a medical report (clause 5 of Article 83 of the Labor Code of the Russian Federation);
some other cases.

How to calculate average daily earnings upon dismissal

Vacation in working days When the duration of an employee's vacation is calculated in working days, the average daily earnings for payment of compensation for unused rest days are determined according to special rules. This is relevant for employees with whom employment contract for up to two months, and seasonal workers. They are paid compensation at the rate of two working days per month of work (Articles 291, 295 of the Labor Code of the Russian Federation). Some additional holidays are also provided on working days. But at the same time, when determining the total duration of annual leave, working days must be converted into calendar days (Article 120 of the Labor Code of the Russian Federation). Therefore for additional holidays There is a general procedure for determining average daily earnings.

How to calculate average daily earnings when calculating compensation upon dismissal

if the month is fully worked, then the average value of calendar days in 2018 is taken - 29.3;
if there were periods in the month that are not included in the calculation (for example, sick leave, vacation, etc.), then the calendar days taken into account for this month are calculated proportionally: (Number of calendar days of the month - Days not included in the calculation) * 29.3 / Number of calendar days of the month.

Now we calculate the average daily earnings using the formula: Amount of payments for the billing period / Calendar days for the billing period. Calculation of compensation for unused vacation If an employee writes an application to replace part of the unused vacation with cash payments or quits without spending vacation days, you need to calculate the amount to compensate for the unused vacation.

And don’t forget to withhold personal income tax.

Compensation calculator for unused vacation upon dismissal

For more information about calculating vacation pay, read articles from experts at the School of Accountants:

How to calculate vacation pay correctly? (The article contains a vacation pay calculator).
Calculation of vacation pay: 5 mistakes that should be avoided - for example, one of the mistakes is when the calculation period for vacation pay is incorrectly determined. The reason for this error lies in the incorrect reading of paragraph 5 of Regulation No. 922.

This indicates the time that should be excluded from the calculation.

Case 2. Cases not related to vacation pay (calculation of average earnings for a business trip, absenteeism, vocational training, etc.) The billing period and amount of payments are determined similarly to the first case.

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15 working days were worked in September. The salary for these 15 days will be 20,000: 20 days (number of working days in September) x 15 days (number of days worked) = 15,000 rubles. The time worked is 21 calendar days.
When converting the number of working days into calendar days, we get 29.3: 30 x 21 = 20.51. The average daily earnings are 15,000: 20.51 = 731.35 rubles.

Attention

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 that is associated with the preservation of average earnings, the average earnings are determined based on the tariff rate established for him, salary (official salary). Example: An employee was hired on June 1, 2012 and went on study leave on the same day.

The employee's salary is 20,000 rubles.

Compensation for unused vacation upon dismissal

1 Average daily earnings
2 The billing period has been fully worked out
3 The billing period has not been fully worked out
4 Part-time work
5 Vacation in working days
6 Summarized working time recording

Average daily earnings After you have determined the employee’s earnings for the billing period, you need to calculate the average daily earnings (clause 9 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). The calculation algorithm will depend on whether the employee has fully worked the pay period, as well as on which days the vacation duration is calculated - in calendar days or in working days.

Calculator for calculating average earnings for compensation upon dismissal in 2018

Note! An increase in salaries (tariff rates) is taken into account when calculating average earnings (in particular, when calculating vacation pay) only if it was carried out for all employees of the organization without exception. If at least one employee’s salary (tariff rate) has not been increased, then indexation cannot be applied Calculation of average earnings for other purposes[edit] Calculation of average earnings for other purposes (business trips, downtime, etc.) is carried out according to the same rules as calculations for vacation pay and CCW, with the exception of three nuances:

the calculation takes into account the 12 calendar months preceding the period during which the employee retains the average salary, without mentioning the word “last” before the 12 calendar months.

Those.

Average earnings

His income was 150,000 rubles. Let's calculate the average earnings for two days: 150,000 / 215 x 2 = 1,395.35 rubles. Calculation of average earnings with summarized recording of working time If an employee works under the conditions of summarized recording of working time, in all cases, except for the calculation of vacation pay and compensation for unused vacation, average hourly earnings are used. Average hourly earnings are calculated using the formula: SCHZ = (DOP / Chotr) x RF Where: SZCh – average hourly earnings; DOP – employee’s income for hours worked in the billing period; Chotr – number of hours actually worked in the RP; RF – number of working hours according to the schedule in the paid period. Let’s take the conditions of the previous example. In “donor” the employee missed 10 hours of work per day.

On the extra day of rest, 6 hours were missed.
Important: if we are talking about vacation pay to the employee, with whom a fixed-term employment contract has been concluded, the calculation is made based on working days.

Formula for calculating average daily earnings: The amount of payments actually accrued in the billing period must be divided by the number of calendar days (in a fully worked month - 29.3) in the billing period.

The bonus was accrued in the billing period for the fourth quarter of 2012, which is also a billing period. Therefore, the accrued premium when determining the SZ is taken into account in full. Full calendar months - 8. Number of calendar days in partial months: May 2012 - 29.4 / 31 x 21 = 19.92 days; November 2012 - 29.4 / 30 x 13 = 12.74 days; December 2012 – 29.4 / 31 x 20 = 18.97 days; Let’s determine the number of days worked in the RP in total: 29.4 x 8 + 19.92 + 12.74 + 18, 97 = 286.83 days.
– actually worked Let’s calculate the average daily earnings: 260,530.75 / 286.83 = 908.31 rubles/day Let’s calculate vacation pay for 21 days of study leave 908.31 x 21 = 19,074.51 rubles. Please note that holidays are non-working days, if provided educational leave are paid along with other days.

Example: An employee goes on another vacation from June 18, 2012, the billing period will be the period from June 1, 2011 to May 31, 2012. The billing period has been fully worked out, accrued wages, etc.

the payments taken into account amounted to 240,000 rubles. The average daily earnings was 240,000: 12: 29.3 = 682 rubles. 59 kopecks. If one or more months of the billing period were not fully worked out or time was excluded from it in the cases listed above, 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.

After you determined the employee’s earnings for the billing period , you need to calculate the average daily earnings (clause 9 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

The calculation algorithm will depend on whether the employee has fully worked the pay period, as well as on which days the vacation duration is calculated - in calendar days or in working days.

The billing period has been fully worked out

If the billing period has been fully worked out, calculate your average daily earnings using the formula:

This calculation procedure is established by part 4 of article 139 of the Labor Code of the Russian Federation.

An example of determining average daily earnings to calculate compensation for unused vacation upon dismissal. The employee worked the entire pay period. The employee is entitled to vacation in calendar days

Economist A.S. Kondratyev wrote a letter of resignation on May 12, 2015. He is entitled to compensation for unused vacation. Kondratyev worked for the organization for three years.

The calculation period for payment of compensation included the months from May 2014 to April 2015. The employee worked the entire pay period.

Employee accruals for the billing period are reflected in the table:

Month of billing period	Number of working days in the billing period according to the calendar	Number of days actually worked in the billing period		Salary, rub.
year 2014
May
June
July
August
September
October
November
December
2015
January
February
March
April
Total	245	245	–	360 000

The accountant calculated Kondratiev’s average daily earnings as follows:
360,000 rub. : 12 months : 29.3 days/month = 1023.89 rub./day.

Situation: how to calculate the average monthly number of calendar days when calculating the average daily earnings to pay compensation for unused vacation upon dismissal? One of the months of the billing period was worked beyond the usual norm.

When calculating compensation for unused vacation upon dismissal, determine the average daily earnings in the usual manner.

In this case, the month that the employee worked in excess of the monthly working hours is considered fully worked. There are no calendar days in it, which excluded from the billing period (for example, related to illness, vacation, downtime, etc.). Therefore, the number of days in this month for the purposes of calculating compensation for unused vacation upon dismissal will be 29.3 days. This conclusion can be made by part 4 of article 139 of the Labor Code of the Russian Federation, paragraph 10 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

The billing period has not been fully worked out

If the billing period has not been fully worked out, calculate the average daily earnings as follows:

In this case, determine the number of calendar days in an incompletely worked calendar month of the billing period using the formula:

It may also be that during the billing period the employee did not fully work for several calendar months at once. In this case, determine the number of calendar days not fully worked for each of them separately using the formula given above, and then add them up. This way you will get the indicator “Number of calendar days in calendar months not fully worked.”

This procedure for calculating average daily earnings is provided for by Part 4 of Article 139 of the Labor Code of the Russian Federation, paragraphs 2 and 3 of Clause 10 of the regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Situation: is the month in which the employee was not hired on the first day considered fully worked? This month he worked all working days as scheduled. It is required to calculate compensation for unused vacation upon dismissal.

Answer: no, such a month is not considered fully worked.

As a general rule, the procedure for calculating average daily earnings depends, among other things, on the number of calendar days falling on the time worked during the month. This follows from the literal meaning of paragraph 10 of the regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. Therefore, do not include days when the employee has not yet worked in the organization in the number of calendar days falling on the time worked.

For example, an employee was hired on Monday, the 2nd of the month. That is, the 1st fell on a Sunday. It is from the 2nd that he performs his labor function. Therefore, the weekends preceding the employee’s hiring must be excluded from the calculation period. That is, calculate the average daily earnings taking into account the fact that he did not fully work the first month of the billing period.

An example of determining average daily earnings to calculate compensation for unused vacation upon dismissal. The billing period has not been fully worked out. Leave was granted in calendar days

Volkov worked for the organization for three years. On May 12, 2015, he wrote a letter of resignation effective May 26, 2015. He is entitled to compensation for unused vacation.

The calculation period for calculating compensation included the months from May 2014 to April 2015.

Volkov did not complete his pay period, since he was on vacation from June 23 to June 26, 2014. The accountant excluded vacation days and the amount of vacation pay from the calculation of average daily earnings.

During the billing period, Volkov was accrued (excluding the amount of vacation pay) 218,000 rubles.

The accountant calculated the employee's average daily earnings as follows.

Volkov worked in full for 11 months of the billing period (May 2014 and from July 2014 to April 2015). In calculating the average daily earnings, the accountant included the sum of the average monthly number of calendar days - 322.3 days (29.3 days/month × 11 months).

In June 2014, the accountant included 25.3933 calendar days in the calculation (29.3 days/month: 30 days × 26 days).

Volkov's average daily earnings were:
218,000 rub. : (322.3 days + 25.3933 days) = 626.99 rubles/day.

Part-time work

An employee may be assigned part-time working hours. For example, he works four days a week instead of five. In this case, determine the average earnings for payment of compensation for unused vacation in the same manner as if the employee had not worked the entire pay period. This is stated in paragraph 12 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Vacation in working days

When the duration of an employee's vacation is calculated in working days, the average daily earnings for payment of compensation for unused vacation days are determined according to special rules. This is relevant for employees with whom an employment contract has been concluded for a period of up to two months, and seasonal workers. They are paid compensation at the rate of two working days per month of work (Articles 291, 295 of the Labor Code of the Russian Federation).

Some additional holidays are also provided on working days. But at the same time, when determining the total duration of annual leave, working days must be converted into calendar days (Article 120 of the Labor Code of the Russian Federation). Therefore, for additional holidays, the general procedure for determining average daily earnings applies.

Regardless of whether the billing period has been fully worked out or not, calculate the average daily earnings using the formula:

This is stated in paragraph 11 of the regulation approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922, and in the letter of the Ministry of Health and Social Development of Russia dated March 5, 2008 No. 535-17.

An example of determining average daily earnings to calculate compensation for unused vacation upon dismissal. Leave was granted in working days

With an employee of the organization A.S. Kondratyev signed a fixed-term employment contract for temporary work. The contract period is from June 1 to July 3, 2015.

Upon dismissal, an employee is entitled to compensation for unused vacation (two working days).

The calculation includes June, fully worked, and July 1, 2, 3. In June, Kondratiev was credited with 12,000 rubles, in July – 1,636 rubles.

The average daily earnings for calculating compensation for unused vacation associated with dismissal were determined by the accountant as follows.

First, he established the number of working days included in the calculation of average daily earnings, according to the calendar of a six-day working week, corresponding to the time worked. The result is 28 days (Sundays and holidays are excluded from the total number of calendar days).

He then calculated the average daily earnings:
(12,000 rub. + 1,636 rub.) : 28 days. = 487 rub./day.

An example of determining average daily earnings to calculate compensation for unused vacation upon dismissal. During the term of the employment contract, the employee was ill. The employee is entitled to vacation in working days

With the secretary of the organization E.V. Ivanova signed a fixed-term employment contract for temporary work (from February 11 to April 8, 2014). Upon dismissal, the employee is entitled to compensation for unused vacation (four working days).

From February 18 to February 25, the employee was sick. The accountant did not take into account the period of illness and the amount of sick leave benefits when calculating average earnings.

Ivanova’s salary is 12,000 rubles. per month.

In the billing period she was accrued (excluding sick leave benefits):

Month of billing period	Number of working days according to the calendar of a five-day working week	The number of working days according to the calendar of a five-day working week per hour worked	The number of working days according to the calendar of a six-day working week per hour worked	Salary, rub.
February
March
April
Total	62	34	41	20 073

Ivanova’s average daily earnings were:
RUB 20,073 : 41 days = 490 rub./day.

Summarized working time recording

When accounting for working hours in aggregate, to calculate compensation for unused vacation, also follow the usual procedure. That is, calculate the average daily, not the average hourly earnings (clauses 9 and 13 of the regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). Proceed this way, even if the person rested on days that are considered working days for daily employees. In this case, calculate the average earnings in the generally established manner.

An example of determining average daily earnings to calculate compensation for unused vacation upon dismissal. The employee is provided with a summarized recording of working time for a 40-hour work week. The billing period has been fully worked out

Driver Yu.I. Kolesov has been provided with a summarized recording of working time. The accounting period is a month.

Kolesov wrote a letter of resignation in May 2015. He is entitled to compensation for unused vacation.

The settlement period for calculating compensation is May 2014 – April 2015.

Kolesov’s salary is 12,000 rubles. At the end of the accounting period, he has overtime hours (overtime).

During the billing period, Kolesov was accrued:

Month of billing period	Number of working hours in the billing period according to the production calendar	Number of hours actually worked in the billing period (including overtime)	Average monthly number of calendar days	Salary, rub.	Additional payment for overtime work, rub.	Salary in total rub.
year 2014
May
June