1s zup average calculation. Calculation of average earnings for vacations, business trips, severance pay and in other cases of maintaining the average earnings. Determination of the settlement period for calculating average earnings

The Labor Code of the Russian Federation provides for a number of cases when an employee fulfills state or public duties, during which the employee is released from work while retaining his place of work (position) if:

state or public duties can be performed by the employee only during working hours;
cases of involving employees in the performance of state and public duties during working hours are provided for by federal law.

State and public responsibilities include:

fulfillment of military duties (call to the military registration and enlistment office, medical examination, military training, work in the apparatus of strengthening the military registration and enlistment office, etc.);
appearance in the bodies of inquiry, preliminary investigation, prosecutor's office or in court as a witness, victim, legal representative of the victim, expert, specialist, translator, witness, jury;
activities as volunteer firefighters;
performing the duties of a registered candidate for a position replaced by direct elections or for membership in a body (chamber of a body) of state power or a body local government; performing the duties of a proxy of a registered candidate, electoral association for campaigning and other activities provided for by law, contributing to the election of a registered candidate, a list of candidates;
performing the duties of an election observer;
performing the duties of a member of an election commission, referendum commission for participation in the preparation and conduct of elections, referendum.

Article 6 of Federal Law No. 53-FZ of 28.03.1998 "On Military Duty and Military Service" provides that citizens, during a medical examination, medical examination or treatment, to resolve issues of putting them on military registration, compulsory training for military service, on conscription or voluntary enrollment in military service, conscription for military training, as well as during the performance of other duties related to military registration, compulsory preparation for military service, conscription or voluntary enrollment in military service and conscription for military training are exempt from work or study with the retention of their place of permanent work or study and the payment of average earnings or scholarships at the place of permanent work or study, they are reimbursed for the costs associated with renting (subleasing) housing and paying for travel from the place of residence (work, study) and back, as well as travel expenses.

Example: Employee Vasechkin V.V. hired 02/01/2016 In April, the employee was summoned to the military registration and enlistment office in connection with conscription. The employee was granted a grace period for 0.5 years. The employee was absent from the workplace for 2 days: 1 day of medical examination and 1 day of the draft board. It is necessary to register the absence of an employee, calculate the average salary to be maintained, and generate a timesheet.

The first thing we need to do is create an accrual. To do this, go to the "Settings" section and select the "Accruals" subsection. Let's create an accrual.

On the “Main” tab in the “Purpose and calculation procedure” section in the Purpose of accrual field, select the value Payment for the time of the saved average earnings. Accrual and absence will be calculated as a separate document "Absence with payment retention".

In the accrual subsection "Calculation and indicators" we indicate "The result is calculated" is set by default. The calculation formula will be substituted automatically: Average Earning Total * Time In Days Hours * (Percentage of Pay by Average / 100) * Indexation Ratio of Average Earnings (Fig. 1).

Picture 1.

In the subsection "Estimated period of average earnings", the switch will be set to "Standard, in accordance with labor legislation."
The "Calculation of base" tab will be unavailable because in this formula there is no indicator of the calculation base.
On the "Time tracking" tab, in the "Used time" field, indicate Full shifts, since employee was absent full days.
In the subsection “Designations in the accounting of time and length of service” in the variable “Type of time” we will select a predefined indicator - Fulfillment of public duties. This indicator of working time will be reflected in the letter code "G" in the timesheet.
In the subsection "Type of PFR seniority" for the purposes of personalized accounting, we will also indicate the Fulfillment of state or public duties (Fig. 2).

Figure 2.

The “Priority” tab indicates the charges that should be performed instead of the current one, or charges, instead of which the current charge is performed. In our example, this tab is filled in automatically.

On the tab "Taxes, contributions, accounting".
The subsection "Personal Income Tax" must indicate: the income code 2000 is also taxed (Remuneration for the performance of labor or other duties; salaries and other taxable payments to military personnel and those equated to them).
In the subsection " Insurance premiums"In the requisite" Type of income "the value is automatically specified - Income fully taxable by insurance premiums.
In the subsection “Income tax, type of expense under Art. 255 of the Tax Code of the Russian Federation "by default, the value of clauses 6, article 255 of the Tax Code of the Russian Federation is set.
In the subsection "Accounting", the switch must be set to the position As set for an employee (Fig. 3).

Figure 3.

After creating an accrual, we need to register the absence of an employee. To do this, go to the "Salary" section, select the "All accruals" subsection, and use the Create button to create a document "Absence with salary retention".

At the top of the document, in the "Month" field, select the month of absence and our employee. On the "Main" tab, in the Absence Type field, we will indicate the Fulfillment of State Duties, what will be reflected in the timesheet and the Start Date and End Date, in our case it is 2 days. Figure: 4.

Figure 4.

On the “Payment” tab, in the “Type of calculation” field, the Fulfillment of state and public duties and the percentage of payment - 100% will also be indicated. Let's select the start date for saving the average earnings (in our example, 04/19/2016) and calculate the document. If you need to correct the data for calculating the average earnings, you can click on the "Change data for calculating the average earnings" button. The form for changing the average earnings is shown in Fig. 5.

Figure 5.

From this form, we see that the program automatically determined the estimated year for the average earnings and the total earnings for this period (for February and March). It should be noted that when calculating average earnings, in accordance with Art. 139 paragraph 5 of the Labor Code Russian Federation, the time is excluded from the billing period, as well as the amounts accrued during this time, if:

the employee retained the average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;
the employee received temporary disability benefits or maternity benefits;
the employee did not work due to downtime due to the employer's fault or for reasons beyond the control of the employer and the employee;
the employee did not participate in the strike, but due to this strike he was not able to do his job;
the employee was provided with additional paid days off to take care of children with disabilities and invalids from childhood;
the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

In the calculation form, the amount for February is 12,000 rubles. the employee was on a business trip, so this period is excluded from the average earnings. Calculation: 12,000 + 30,000/29 \u003d 1,448.28 * 2 \u003d 2,896.56
To get a more detailed calculation, you can print the help from the document by clicking Print - Detailed calculation of charges (Fig. 6).

Figure 6.

It remains for us to calculate the salary for the month and form a timesheet. To do this, go to the "Salary" section. Further in the subsection "Time tracking", select the timesheet and create a document. In the document, we will select the month for which the timesheet is formed and by the button "Fill in" we will form the tabular section of the document. Let's post the document. Form T-13 can be printed from the document. Let's open the printed form and make sure that the employee's absence is reflected correctly (Fig. 7).

Figure 7.

Dear Readers!
You can get answers to questions about working with 1C software products on our 1C Consulting Line.
We are waiting for your call!

Vladimir Ilyukov

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

All cases when an employee who is absent and not working for a good reason retains the average earnings are established in different places of the Labor Code of the Russian Federation. It is important to bear in mind that the unified procedure for calculating average earnings distinguishes between two groups of no-shows.

Paid vacations (compensation)

Annual paid leave, Art. 114 of the Labor Code of the Russian Federation.
Compensation for unused vacation, Art. 126-127 of the Labor Code of the Russian Federation.
Additional educational leave, Art. 173-174, 176 of the Labor Code of the Russian Federation.

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

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

1.1 Average earnings

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

1.1.1 Average daily earnings

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

“In any mode of work, the average wage of an employee is calculated based on from the wages actually accrued to him and actually worked by them of time for 12 calendar months preceding the period during which the employee retains the average wage... 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). "

Holidays (compensation) in calendar days... To pay for vacations and compensations for unused vacations provided in calendar days ( art. 120 of the Labor Code of the Russian Federation), the average daily earnings are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (the average monthly number of calendar days), par. 4 tbsp. 139 of the Labor Code of the Russian Federation.
Holidays in working days... To pay for vacations and compensations for unused vacations provided in working days ( art. 291 and Art. 295 of the Labor Code of the Russian Federation), the average daily earnings are calculated by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week, par. 5 tbsp. 139 of the Labor Code of the Russian Federation.
Other cases... These are business trips, downtime due to the fault of the employer and any other absences, when the employee retains the average earnings in accordance with the Labor Code of the Russian Federation. In all such cases, with the exception of the average earnings of employees who have a cumulative record of working hours, the average daily earnings are calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, by the number of days actually worked during this period; par. 3 tbsp. 139 of the Labor Code of the Russian Federation, clause 9 of Resolution No. 922.

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

1.1.2 Average hourly earnings

The need to calculate average hourly earnings is mentioned in clause 13 of Resolution No. 922... Here it is literally established that

Clause 13 Resolution No. 922.

In accordance with par. 3 clause 13 of Resolution No. 922 the average earnings of an employee is calculated by multiplying the average hourly earnings by the number of hours worked by the employee in the payable period

1.2 Accounting for time and payments when calculating average earnings

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

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

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

Periods of time for which the employee has previously received the retained average earnings or social benefits are excluded from the calculation of the average earnings.

Is it necessary to exclude absenteeism due to the employee's fault from the billing period?

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

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

In the old the letter of the Ministry of Labor and Social Development of the Russian Federation of July 10, 2003 N 1139-21 based p. 5 by Resolution No. 922 it was concluded that absenteeism without a valid reason is not excluded from the calculation of average earnings.

This conclusion raises some doubts. In the hierarchy of normative legal acts, Federal laws and codes equated to them are higher than decrees of the RF Government. Therefore, for formal reasons, absenteeism should be excluded from the calculation of average earnings. But such a decision will lead to injustice: the more absenteeism, the higher the average daily earnings!

To resolve this injustice, we recall that the legislation gives the employer the right not to pay for absenteeism without a good reason, par. 3 tbsp. 155 of the Labor Code of the Russian Federation... It is logical that this right also applies to the calculation of the average earnings of truants. This right can be exercised by including absenteeism in the billing period, as provided. p. 5 by Resolution No. 922.

1.2.2 Amounts of payments taken into account when calculating average earnings

The calculation of average earnings includes all payments provided by the system wages. Their list is set in p. 2 of Resolution No. 922... At the same time, it may include other types of wage payments applied by the respective employer.

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

1.3 Payment of holidays on calendar days

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

This exception is made for non-working holidays only. The days off during the vacation are included in the total duration of the vacation.

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

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

1.3.1 All months of the billing period are fully worked out

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

"The average daily earnings for the payment of vacations provided in calendar days, and the payment of compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3)."
Paragraph 1 point 10 Resolution No. 922.

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

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

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

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month. "
Paragraphs 2-3 clause 10 Resolution No. 922

This order is reflected by the formula

Here K is the number of months fully worked in the billing period, M is the number of calendar days in not fully worked months in the billing period.

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

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

The number of calendar days that fall on the hours worked in March is 31-6 \u003d 25, and in April 30-10 \u003d 20. From here we find the average number of calendar days in the billing period

1.3.3 No billing period

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

"If the employee did not have actually accrued wages or actually worked days for the billing period and before the beginning of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of average earnings." ...
Puekt 7 Resolution No. 922

In this norm there is no direct indication by how many days the paid amounts must be divided in order to calculate the average daily earnings for vacation pay (vacation compensation). But it is given in par. 4 tbsp. 139 of the Labor Code of the Russian Federation: to calculate the vacation (vacation compensation), use the average monthly number of calendar days.

Suppose that the salary is accrued and paid to the new employee for the first 22 calendar days of April. Therefore, the average monthly number of calendar days in April falling on the days worked will be

1.3.4 No billing period - calculation based on the tariff rate

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

"If the employee did not have actually accrued wages or actually worked days for the billing period, before the beginning of the billing period and before the occurrence of an event related to the preservation of average earnings, the average earnings are determined based on the tariff rate established for him, salary (official salary)."
Clause 6 Resolution No. 922.

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

1.4 Payment of holidays on working days

Holidays are usually granted in calendar days, art. 120 of the Labor Code of the Russian Federation... But there are categories of workers who are granted leave in working days.

Employees who have entered into an employment contract for up to two months, art. 291 of the Labor Code of the Russian Federation.
Seasonal workers art. 295 of the Labor Code of the Russian Federation.

In both of these cases, paid leave is granted at the rate of two working days for one month of work. Moreover, in clause 11 of Resolution No. 922 the following is stated literally.

"The average daily earnings for the payment of vacations granted in working days, as well as for the payment of compensation for unused vacations, is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week."
Clause 11 Resolution No. 922.

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

1.5 Calculation of average earnings for payment in other cases

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

1.5.1 Cumulative time tracking

If an employee works according to a schedule with a summarized recording of working hours, then the average earnings are calculated by the average hourly earnings. Indeed in clause 13 of Resolution No. 922 in this regard, the following is literally established.

"When determining the average earnings of an employee for whom the summarized recording of working hours is established, except for the cases of determining the average earnings for paying vacations and paying compensation for unused vacations, the average hourly earnings are used."
Clause 13 Resolution No. 922.

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

The product of the average hourly earnings by the number of hours worked according to the employee's schedule in the period payable is equal to the average earnings.

1.5.2 Uncumulated time tracking

The most typical non-cumulative time schedule is a five-day work week. On the calculation of average daily earnings in other cases in par. 5 p. 9 of Resolution No. 922 the following is stated literally.

“Average daily earnings, except for the cases of determining the average earnings for paying vacations and paying compensation for unused vacations, is calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remuneration accounted for in accordance with paragraph 15 of these Regulations, by the number of days actually worked during this period ”.
Paragraph 5 paragraph 9 Resolution No. 922

2. Conclusion

We hope that the material in this article will allow users to control and check the correctness of calculating the average earnings in the 1C ZUP 3.1 program.

We talk about the nuances of calculating average earnings and provide examples of setting up the base for calculating average earnings in "1C: Salary and Human Resources Management 8" edition 3.

In cases determined by the legislation of the Russian Federation, the employee should be paid in the form of average earnings, and not remuneration. The procedure for calculating the average salary for sick leave and, for example, business trips and vacations, differs. 1C experts clarify what you need to know about calculating average earnings in accordance with the Decree of the Government of the Russian Federation of 12.24.2007 No. 922 for the cases provided for by the Labor Code of the Russian Federation, and also give examples of setting up the base for calculating average earnings in "1C: Salary and Human Resources 8" revision 3 and the impact of deviations from the employee's work schedule on the calculation.

In what cases is the average earnings calculated?

The term "average earnings" is used in regulatory documents to describe the calculation rules in different cases. On the basis of average earnings, days of illness, vacations, business trips and others are paid. At the same time, average earnings are calculated in different ways. So, the federal law from 29.12.2006 № 255-FZ and the Decree of the Government of the Russian Federation from 15.06.2007 № 375 determine the procedure for calculating benefits for temporary disability, pregnancy and childbirth and childcare until they reach 1.5 years.

The general rules for calculating average earnings for cases when an employee was not at the workplace, but under the Labor Code such earnings were retained, are established in article 139 of the Labor Code of the Russian Federation.

The calculation procedure is defined in the Decree of the Government of the Russian Federation of December 27, 2007 No. 922 (hereinafter referred to as Resolution No. 922).

This article discusses the calculation of average earnings in accordance with Article 139 of the Labor Code of the Russian Federation and Resolution No. 922.

The said decree defines a different procedure for calculating average earnings for two cases:

1. Vacation and compensation for unused vacation.

2. Other cases stipulated by the Labor Code of the Russian Federation (except for the cases of determining the average earnings of employees who have a cumulative record of working hours).

Cases named in Labor Code RF, when average earnings remain:

business trip (Article 167 of the Labor Code of the Russian Federation);
passing a medical examination (Article 185 of the Labor Code of the Russian Federation);
transfer of an employee to another job (Articles 72.2 and 182 of the Labor Code of the Russian Federation);
donation of blood and its components (Article 186 of the Labor Code of the Russian Federation);
participation of an employee in collective bargaining (Article 39 of the Labor Code of the Russian Federation);
non-fulfillment of labor standards, non-fulfillment of labor (official) duties due to the fault of the employer (Article 155 of the Labor Code of the Russian Federation);
etc.

The Labor Code of the Russian Federation establishes a non-closed list of cases of preserving average earnings.

The formulas for calculating the average earnings are different for the first and second cases, but in each of them you need to know the billing period, the number of days worked in the billing period, and the employee's actual earnings received in the billing period.

Settlement period

In the general case, the settlement period consists of 12 months preceding the month of keeping the average earnings (paragraph 4 of Resolution No. 922).

In accordance with article 139 of the Labor Code of the Russian Federation, the employer can establish a different settlement period, if this does not worsen the situation of employees.

In the program "1C: Salary and Human Resources Management 8" edition 3 in documents registering the days of payment for average earnings (for example, Vacation, Business trip), there is a pencil icon - Change the data for calculating average earnings (fig. 1).

Figure: 1. Change of the settlement period

Clicking on it opens a window Entering data for calculating average earnings... Switch Estimated period of average earnings provides the opportunity to select the period: Standard, automatically determined and Set manually.

If local regulatory documents provide for a billing period other than 12 months, then when working with such documents in the program, the user should independently control Average earningscalculated according to a manually set billing period was no less than the standard one. It is convenient to carry out control in the form by flipping the switch.

The billing period includes the actual work time. If, for example, an employment contract with an employee was concluded less than 12 months before the average earnings were calculated, then in the standard billing period (12 previous months) the time before hiring will be excluded.

That is, the billing period does not change, but unworked time is allocated in it. The list of excluded periods is defined in paragraph 5 of Resolution No. 922.

So, the time when the employee:

received average earnings (excluding breaks for feeding the child);
was on maternity leave, on sick leave;
did not work due to downtime due to the fault of the employer or due to circumstances beyond the control of the parties;
could not work because of a strike in which he himself did not participate;
used additional paid days of care for a disabled child;
in other cases, he was released from work with full or partial retention of earnings or without it.

The program "1C: Salary and personnel management 8" edition 3 provides for the exclusion of such periods.

The excluded periods are set up in the calculation type card (menu Setting - Accruals) on the tab Average earnings.

If the flag is not set, then the period and earnings for this period are excluded from the calculation of the average.

When there are no days worked in the billing period, the calculation is made for the current month.

For example, a business trip or vacation occurs in the month when an employment contract was concluded with an employee. In the shape of Data entry for calculating average earnings button Supplement according to payroll data fills in the data for calculating the average earnings with the information of the current month.

Actual earnings

When calculating the average earnings, the actual earnings of the employee include all types of payments provided for by the wage system that are accrued to the employee in the billing period, regardless of the source of funds. In other words, the calculation of the average includes all payments set by the employer in the wage system as wages.

In addition, the following are included in the calculation:

allowances and surcharges to tariff rates and salaries for professional skills, length of service, possession foreign language, combining professions, increasing the volume of work, etc .;
payments related to working conditions (regional coefficients, additional payments for work in harmful, dangerous and difficult conditions, for overtime work at night, on weekends);
bonuses and remuneration provided for by the remuneration system, fixed in local regulations;
other types of salary payments from the employer.

note, one-time bonuses that are not included in the wage system do not participate in the calculation of average earnings. In the program "1C: Salary and personnel management 8" edition 3, all types of calculation, which have Purpose of accrual - Bonus, necessarily fall into the calculation of average earnings.

Flag Include in the accrual base when calculating average earnings in the card of the calculation type on the tab Average earnings for such charges is set by default and is not available for switching. For bonuses that are not included in the average earnings, you should create new types of calculation with Purpose of accrual - Other charges and payments.

Calculation of average earnings for ...

... in all cases except holidays

The calculation of the average earnings for all cases, except for vacation, is carried out according to the same formula, but depends on the remuneration system, more precisely, on the way of recording time.

If the employee is set to the mode of summarized working hours, then the calculation is carried out by the hour, and the average hourly earnings of the HW is calculated using the formula:

СчЗ \u003d ЗП / ФВч,

where:
HPF - actually worked time in hours;
RFP - earnings accrued to the employee for the billing period.

If the employee does not have a mode of summarized working time, then the calculation is carried out by days and the average daily earnings of SDZ are calculated according to the formula:

SDZ \u003d ZP / FVd,

where FVd - actual hours worked in days.

To calculate the average earnings for the period, in this case, the average daily earnings are multiplied by the time payable according to the employee's schedule in days.

However, not in all cases the due time is calculated on schedule. An exception is the payment of donor days. In letters dated 01.03.2017 No. 14-2 / \u200b\u200bOOG-1727 and dated 31.10.2016 No. 14-2 / \u200b\u200bB-1087, the Ministry of Labor of Russia explained that payment for the days of donating blood and its components should be made based on an eight-hour working day, regardless of the schedule employee.

... holidays

When calculating average earnings for the purpose of calculating vacation, regardless of the method of recording working hours, accounting is carried out by day.

Average daily earnings SDZ is calculated using the formula:

SDZ \u003d ZP / 29.3 x Mes + Dnep,

where:
Month - the number of full calendar months worked;
Dnieper - the number of days in incomplete calendar months, calculated by the formula:

Dnieper \u003d 29.3 / CD x OD,

where:
CD - the number of calendar days in a month;
OD - the number of days worked.

Examples of the influence of deviations from the work schedule on the calculation of average earnings

Let's consider how deviations from his work schedule affect the calculation of an employee's average earnings, for example, due to being on vacation, a business trip, etc.

Example 1

When calculating vacation (Fig. 2), the average daily earnings amounted to 1,022.68 rubles. (358,571.43 rubles / 350.62 days). In November, one day was not worked, and earnings amounted to 28,571.43 rubles. The month of November is not fully counted - 28.32. In total, 358,571.43 rubles were charged for the billing period. and taken into account 350.62 days.

Figure: 2. Calculation of average earnings for vacation, Example 1

When calculating a business trip (Fig. 3), the average daily earnings amounted to 1,451.71 rubles. (358,571.43 rubles / 247 days). In total, 358,571.43 rubles were charged for the billing period. and accounted for 247 days worked.

Figure: 3. Calculation of average earnings for a business trip, Example 1

Example 2

When calculating vacation (Fig. 4), the average daily earnings amounted to 1,019.83 rubles. (358,571.43 rubles / 351.6 days), which is less than in Example 1. The fact is that the time off influenced the employee's earnings - in November 28,571.43 rubles were charged, as with any other absence ... But the day off does not reduce the number of days worked, and the month is considered fully worked. In total, 358,571.43 rubles were charged for the billing period. and accounted for 351.6 days.

Figure: 4. Calculation of average earnings for vacation, Example 2

However, when calculating a business trip, time off is not included in the number of days actually worked, and the average earnings are 1,451.71 rubles, as in Example 1 (see Fig. 3).

Example 3

When calculating vacation (Fig. 5), the average daily earnings amounted to 1,032.18 rubles. (362 914.98 rubles / 351.6 days), which is more than in Example 1. The fact is that work on a day off influenced the employee's earnings - 32 914.98 rubles were charged in November. But work on a day off does not change the fact of a fully worked month, and a coefficient of 29.3 is used for the calculation. A total of 362 914.98 rubles were charged for the billing period. and accounted for 351.6 days.

Figure: 5. Calculation of average earnings for vacation, Example 3

When calculating a business trip, work on a day off increases the days actually worked, and the average earnings are 1,457.49 rubles. (362 US $ 13.59 / 249 days). A total of 362 914.98 rubles were charged for the billing period. and 249 days worked were taken into account (Fig. 6).

Figure: 6. Calculation of the average earnings for a business trip, Example 3

From the editor. Get even more information on the rules for calculating average earnings, on accounting for bonuses, on indexing average earnings with an increase in salaries, on the regulation on calculating average earnings in local documents, as well as familiarize yourself with other examples of calculating average earnings in the 1C: Salary and Human Resource Management program 8 "edition 3 is available from

As usual, the reason for writing this article was a problem that we had to solve: the document behaved strangely in the 1C: Salary and HR 2.5 database Accrual of leave for employees of organizations. Namely, for some employees, the average earnings were calculated normally, while for others it was zero, although it is absolutely certain that these employees received wages throughout the year. But first things first.

What is average earnings and when is it applied

Average earnings - the average salary of an employee for a certain period of time. It is used when paying:

sick leave;
benefits for pregnancy and childbirth, childcare up to 1.5 years;
vacation pay and compensation for unused vacation;
for blood donation days, weekends for caring for a disabled child, etc.

We will leave the detailed methodology for calculating the average earnings outside the boundaries of this article, however, we note that the average earnings are calculated in different ways, depending on the purpose for which it is calculated. Further it will be seen how this is implemented in 1C: Salary and personnel management

The mechanism for calculating average earnings in 1C: Salary and personnel management

To calculate average earnings in 1C: Salary and personnel management, there are the following objects:

chart of calculation types Average earnings (available through the menu ).
settlement register Calculation of average earnings.

The calculation register stores information about the calculated average earnings for each period in the context of employees and types of calculation (average earnings can take into account not only salary, but also bonuses, vacation pay, travel allowances, etc.). The plan of calculation types stores information about which calculation types are used to calculate average earnings in different situations (see the figure).

Why the average earnings in 1C are not calculated: Salary and personnel management

In our case, the average earnings were calculated, but they were equal to zero. After researching the database, it turned out that users added a calculation type Daily salary (production and services)which was used to calculate the payroll of individual employees. However, this calculation type has not been added to the chart of calculation types. Average earnings, which means that these payments were not taken into account when calculating the average earnings.

In our case, the employee had no other payments, so the mistake was obvious - zero average earnings. However, situations often arise when earnings are not included in the calculation, which are not the only ones. In this case, the average earnings will be calculated, the employee will receive vacation or sick leave, but the amount will be underestimated, because not all payments were taken into account.

For example, an employee receives the basic salary according to a predefined calculation type Salary by day, and an additional bonus - according to the type of calculation created by the user. There is a predefined calculation type in the plan of calculation types (if it has not been deleted), and the bonus will have to be added manually, otherwise the calculation of the average earnings will be erroneous.

How to add an accrual to the calculation of average earnings

Open a chart of calculation types Average earnings(available through the menu Payroll by organization - Payroll settings - Average earnings).
Select the required section and open it.
Add a calculation type to 2 columns at once: Calculation base and Leading charges... The first column shows that the sums over this kind calculation will be taken into account when calculating the average earnings, and the second - that it is necessary to recalculate the average earnings when changing the accrued amounts.

If you come across other errors when calculating the average earnings in 1C: Salary and HR management, we will be grateful for this information in the comments. The article will be supplemented.

In the event that there are not too many employees working in your company, then personnel documents and documents can be kept in 1C Accounting. If the accounting is kept in 1C ZUP, then the principle of action will be the same, only you will not need to pre-configure the program to enable this functionality.

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

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

This setting is needed in order for you to be able to use personnel documents and documents of employee accruals. In the "Administration" section, click on the "Accounting Settings" hyperlink.

In the form that appears, go to the "Salary settings" item.

A settings window will appear in front of you, in which it is imperative to indicate that personnel accounting and salary accounting will be conducted in this program. Further, in the section "Payroll" set the flag on the item "Keep records of sick leave, vacations and executive documents". Without this add-in, you simply cannot create the corresponding documents.

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

Vacation in 1C Accounting 3.0

In the section "Salary and personnel" go to the item "All charges".

In the opened form of the list of accrual documents, select the "Vacation" item in the "Create" menu. If you do not have such an item, or you do not have the menu itself, then return to the program settings.

First of all, in the newly created document, specify the organization in which the employee and the employee himself work. Next, you need to select a month and you can proceed to filling in the "Main" tab.

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

The amounts "Accrued", "Personal Income Tax" and "Average earnings" were calculated automatically. We can manually correct the last two digits. We will not dwell on personal income tax in detail. Consider the change in average earnings. To do this, click on the green pencil sign to the right of the corresponding field.

The data for calculating the average earnings are taken for the last year according to the actual hours worked. You can correct not only the accrued amounts, but also the days worked. All these data will be automatically taken into account immediately and the new calculated amount will be displayed in the "Average earnings" field.

To return to the calculations performed by the program initially, click on the "Refill" button. After a positive answer to the program question, all manual changes will be lost.

The "Accruals" tab contains a brief summary of the amount and for what period will be credited. This amount can also be edited manually.

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

Reflection of vacation in the calculation of wages

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

After clicking on the "Fill" button, the program will automatically calculate charges for all employees of the specified organization, taking into account the hours worked. We see that the employee for whom we have just issued a vacation, the salary was paid in just one day. The fact is that he is on vacation for almost the entire month and the program took this into account. The rest of the accruals was displayed in the "Vacation" column.

On the payroll, September payment for of this employee divided into salary payments for days worked and vacation pay.