Formula for calculating average salary per year. Calculation of the average salary for the enterprise

Valid since 2017 new edition The Labor Code of the Russian Federation, according to which the salaries of management personnel of state and municipal institutions, unitary enterprises, as well as extra-budgetary funds cannot be exorbitant compared to the monthly average wages workers (Article 145 of the Labor Code of the Russian Federation). To be more precise, government agencies, local governments and the founders of the listed institutions and enterprises now set a maximum level for the ratio of the average monthly salary of managers, their deputies, chief accountants and the average monthly wages employees of these organizations. Failure to comply with such ratios may become grounds for termination of an employment contract with the head of the relevant institution/enterprise (Clause 1, Part 2, Article 278 of the Labor Code of the Russian Federation).

Calculation of average monthly salary: formula

To determine the value of the limit ratio, you first need to understand how the average monthly salary of employees is calculated, as well as how to calculate the average monthly salary of a manager, deputy, and chief accountant. By the way, the calculations are based on a simple arithmetic average.

The average monthly salary per employee is calculated according to the formula (clause 20 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

As you understand, when calculating the average monthly salary per employee, payments to the manager, his deputies, and the chief accountant are not taken into account when determining the amount of accrued wages. And these same employees are not taken into account when counting average number at the enterprise.

If the manager, deputy manager, Chief Accountant works in the organization for less than a year, then instead of 12 months, the formula uses the number of full-time employees actually worked calendar months.

Knowing how the average monthly salary is calculated for employees and separately for each representative of the management team, you can always determine the desired “salary” ratio in the institution. And compare it with the limit values.

An accountant has to calculate average earnings quite often. Based on it, vacation pay is calculated, severance pay paid to employees upon dismissal for a number of reasons is determined minimum dimensions payments upon transfer to another job, etc. (Article 139 of the Labor Code of the Russian Federation). Therefore, it won’t hurt to figure out how to calculate average earnings.

How to calculate average salary

How to calculate the average salary for a billing period

It is clear that when calculating average earnings, it is not necessary to take into account all “salary” payments accrued in favor of the employee from the moment of his employment. The calculation includes amounts accrued during the billing period. IN general case it is equal to 12 calendar months preceding the period for which the employee retains his average earnings (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

In this case, a number of periods from the calculated one.

How is the average salary calculated: formula

The procedure for calculating average earnings is as follows: first, the employee’s amount is determined, and then it is multiplied by the number of days (hours) in the paid period. Calculation in hours is made if the employee has a summarized recording of working time.

The formula for calculating the average salary looks like this:

How to calculate average earnings taking into account “additional payments”

The procedure for calculating the average salary provides for in the event of an increase tariff rates/ salaries to employees of the organization for a certain period, as well as accounting for calculations.

But there are also more exotic situations. Let’s say that a few months ago an employee began to receive additional pay for harmful work (based on the results of a special assessment). Now how to calculate the average earnings of this employee: general procedure or is it necessary to index the amount of additional payment for harmfulness for the entire billing period? In such a situation, there is no need to do indexing. Since an additional payment is not the same as a general increase in salaries for all employees of an organization or at least a division.

Another difficult situation: how to calculate the average earnings of northern workers who were previously paid compensation for travel expenses to and from their vacation destination? The answer is - without taking into account such compensation. After all, it is not part of the employee’s salary.

06Feb

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

Today you will learn:

1. What is meant by average salary?
2. In what situations is it necessary to calculate the FFP;
3. Which payments are accepted for calculating the FFP and which are not;
4. 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 or 731 days (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, 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, 2005. Calculation period annual leave is considered 12 months (from March 11, 2015 to March 10, 2016). If the employee quits on February 2, 2016, then the pay period will be considered 10 months (from March 11, 2015 to January 10, 2016)

Example of vacation pay calculation:

Employee Ivanov I.I. went on vacation by order from February 15, 2017. Before the vacation, Ivanov I.I. I didn’t get sick, I didn’t go on a business trip, I didn’t take vacation at my 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. = 3631.32 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.

By general rule average earnings are 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, financial assistance, 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 an 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 structural unit, then the calculation of average earnings will depend on exactly when the increase occurred (clause 16 of the Rules).

Situation 1. Salary is increased in the 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.

The size of this indicator must be known, especially if we're talking about about classic hired work. After all, it is not only a generally accepted guideline in terms of an employee’s solvency, demonstrating his status and level of income, but may also be required in documentary form in some ordinary situations. Therefore, the average monthly salary is calculated in large quantities situations requiring documentary confirmation.

According to current legislation, there are several situations in which this indicator is calculated; they will be discussed within the framework of this material:

• when an employee is sent on paid leave, in accordance with the labor code;
• removal of a specialist from performing basic duties while maintaining his salary;
• in case of temporary transfer to another place of work in order to eliminate the consequences of certain situations;
• in case of issuance of severance pay related to termination of contractual relations;
• in the course of paying benefits in connection with temporary or permanent inability to work;
• in a situation with dismissal and payment of money for unused vacation;
• if downtime is paid due to the fault of the employer;
• when going on business trips;
• in the presence of other situations that form the employee’s right to receive compensation payments.

An employee may be the initiator in terms of requesting this data, so calculating the average salary is mandatory. It is carried out in accordance with the norms and requirements of the legislative order, therefore a certain number of factors are taken into account.

Features of settlement activities

Often, in order to provide the employee with certain data, the employer undertakes to carry out appropriate calculations that comply with the law, and then make compensation payments. Sometimes employers behave dishonestly and cheat by not paying bonuses and other remunerations to the employee, financial assistance. The Labor Code of the Russian Federation clearly stipulates the rules in accordance with which the average monthly wage is calculated. It involves taking into account the actual amount of wages accrued for the last annual period and the actual days worked.

Example of calculating average monthly salary

The payment conditions are as follows: the employee worked the entire last annual period, he never missed work or went on sick leave. Now he wants to retire (on vacation). In this situation, payment based on average earnings will be made as follows:

Average salary = Payments made per year / 12

But for the purpose of calculation, it is not taken average for a monthly period, and the average daily earnings. To do this, the average monthly income must be divided by the number of days that are available in a monthly period - 29.3.

Carrying out settlement actions

Step #1

At this stage, the full summation of payments that the employee received throughout the entire calculation period is carried out. They include the following indicators:

• directly the amount of wages, excluding bonuses with regional coefficients;
• bonuses and other amounts of remuneration that the employer managed to pay to employees;
• if other payments were made related to the operation of labor legislation or a contract, they are necessarily taken into account in the formula.

Step #2

At this stage, the average monthly salary is determined by determining the billing period. As noted earlier, the length of a month depends on its calendar length, but there are time periods that are not relevant to this calculation:

• employee absence from work while maintaining average pay;
• period of incapacity;
• a specialist’s right to additional working days, which presupposes the preservation of earnings.

It is not difficult to understand why these particular periods do not take part in settlement activities. This is due to the fact that payments for them are based on the average amount of earnings, so their repeated use for calculations contributes to the final erosion of the dimensional characteristics of wages.

Step #3

At this stage, all actions are performed quite simply: the amounts received at previous stages are divided by the duration of the billing period determined in the previous step. This is how the average salary is calculated in 2017. Examples show that all actions are carried out quite easily and simply.

Are there any exceptions

There are a few exceptions to this calculation procedure. The first of these is the settlement period. If over the past 12 months the employee has not worked a single day due to illness or maternity leave. In this case, the calculation is carried out based on the period that precedes it. The second exception relates directly to earnings, in particular if the employee has not received a salary for the last 2 years and has not worked all this time. The average monthly salary (calculation) formula assumes as a basis a net salary or a tariff schedule.

You can learn more about how to calculate vacation pay from the company’s accountant, but sometimes, without special education, it is quite difficult to understand what the specialist is talking about. Our material is designed to help employees estimate how much they will receive in a given case if there are deviations from the standard salary calculation and earnings are calculated according to the average. These rules apply not only to vacation pay, but also, for example, to business trips.

Payroll calculation for vacation

To receive vacation payments, settlement transactions differ in their characteristics. Here you need to descend to the lower level and calculate the daily the average size. In this case, the calculation of the average salary is carried out according to a long-established algorithm.

1. All payments received by the employee for the last annual period according to the calendar are added up.
2. The amount obtained at this step is divided into 12 months, which are available in one calendar year.
3. The result obtained as a result is subsequently divided into 29.3 days, meaning the number of days in one month of work, it is established by law.

The amount received at the last stage allows the final calculation. If some periods have not been worked out, another method of carrying out settlement actions is assumed.

1. The sum of all payments made, multiplied by the number of days, is calculated.
2. To the result you should add the amount calendar days, which were not fully developed.
3. Next, the payment amount is divided by the number that was formed during the addition.

If dismissal occurs as compensation for leave that was not used by the employee, the simplest formula is used.

Summarized accounting

The question often arises of how to calculate the average salary in the case of summarized accounting. In some situations, employers apply flexible schedule conditions, which require the mandatory determination of not the daily duration of work, but total number hours worked during the calculation period. If you need to calculate average earnings, you have to calculate hourly income. In this situation, payments are divided by the number of hours worked. It is important to take into account the number of hours worked according to the schedule. These are not all recommendations on how to calculate the average monthly salary.

What payments are taken into account?

Calculation of average wages requires mandatory accounting of not only wages, but also additional payments:

• monthly remuneration;
• remuneration for time exceeding 1 month;
• annual remuneration (13th salary);
• other annual payments based on length of service.

So, we have reviewed basic information about the features of the procedure for calculating average wages. It must be taken into account, since it implies a set of information that influences the value of the final indicator. Competent calculations will allow you to avoid numerous documentation difficulties. A professional approach guarantees quick execution of calculations of any complexity.

If you find an error, please highlight a piece of text and click Ctrl+Enter.