Official data on the average wage. Average monthly salary: calculation, formula. What to do if you need an indicator of the average wage for a month not fully worked

A certificate stating the average monthly salary is required in many cases. Whether you apply to the employment service, whether you want to get a loan - both there and there you will need information about your salary. However, its calculation is not as simple as it seems. How to calculate the average monthly salary for submission at the place of demand? How is the average monthly salary for vacation calculated? What payments should be taken into account in the calculation, and which should be excluded? Consider the answers to these and other questions, and also give an example of the calculation.

When is the calculation (calculation) of the average wage required?

According to the law, the question of how the average wage is calculated must necessarily arise:

• if the employee goes on paid leave (according to the Labor Code of the Russian Federation, vacation pay is paid based on the average salary of the employee);
• if the employee is removed from the main duties with the preservation of payment (for example, when participating as a representative in collective bargaining or performing special duties (state or public));
• if the employee is temporarily transferred due to downtime at the main place of work or to eliminate the consequences of a natural or man-made disaster;
• when paying severance pay in connection with the termination of an employment contract;
• upon dismissal, when money is paid for vacation that the employee did not have time to use;
• when paying for downtime, when the employer is guilty of this;
• during business trips;
• in all other cases where the employee is entitled to payments or compensation linked to the average salary.

In addition, the employee, on his own initiative, has the right to request data relating to his work. Such data includes both copies of internal orders or an employment contract, as well as data on average monthly wages.

How to calculate the average salary per month in 2019 (example)

Very often, in order to provide an employee with information or conduct statutory payments, employers use various tricks. The most common of these is to record only the salary itself, without taking into account additional payments (bonuses, goods transferred on account of the salary, etc.) - of course, this is all completely illegal.

The rules by which the average monthly wage is calculated are clearly defined both by the Labor Code of the Russian Federation (Article 139) and by the Regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. In accordance with clause 4 of the Regulation, when calculating the average monthly wages per month you need to consider:

• actual accrued salary for the last 12 months;
• actual hours worked for each calendar month.

A month is taken based on its duration according to the calendar - that is, from 1 to 30 or 31. The only exception is, of course, February - in it, depending on the year, either 28 or 29 (in a leap year) days are taken.

Here is an example of calculation under the following conditions: the employee worked the entire last year without sick leave and work absences for other reasons. And the amount of his earnings for the year amounted to 373,125 rubles. The employee requested a certificate of average monthly wage for social security. Then the calculation formula is very simple:

Average salary = Payments for 12 months / 12.

We substitute the data from the example into the formula and find out that the average monthly salary is 31,093.75 rubles.

To calculate vacation pay, not the average salary per month is used, but the average earnings per day. To do this, the average monthly earnings received must be divided by the number of days in the month (the average statistical indicator is taken, which in 2019 is 29.3 days).

Calculation of average monthly earnings

To determine what an employee's average monthly salary is, you must use the algorithm below.

Step one: sum up all payments received by the employee for billing period. These include:

• the salary itself, taking into account all kinds of allowances, regional coefficients, etc. (as already mentioned, if the employee receives part of the salary not in the form of money, but in the form of goods or services received in return from the employer, their cost is also included in the amount of the salary if a person receives such goods or services on a monthly basis);
• bonuses and other remuneration paid by the employer for the last 12 calendar months;
• if any other payments were made due to labor legislation or an agreement between the employee and the employer - and they too.

step two: The calculation period is defined. As already mentioned, the duration of the month is determined based on their duration according to the calendar. However, the period taken into account does not include the periods specified in paragraph 5 of the Regulations, when the employee:

• was absent with the preservation of average earnings;
• was unable to work or was on maternity or parental leave while receiving appropriate benefits;
• did not work due to downtime, through the fault of the employer or for reasons beyond the control of the employee;
• could not work due to the strike (but did not participate in it);
• exercised the right to additional non-working days with the preservation of earnings.

It is easy to see why these periods are not included in the calculation: the payouts for them are already based on average earnings, so using them repeatedly for calculation is to completely dilute the average salary for a particular worker.

Step Three: The amounts received are divided by the duration of the billing period.

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Exceptions to the general calculation procedure

However, the calculation procedure established by the above Regulations has its exceptions.

The first one is the calculation period. In the event that for the previous 12 months (or more) before the day when the calculation is carried out, the employee has not worked a day or the entire 12-month period is within the deadline maternity leave, another 12 months are counted and the calculation is based on the period preceding the general procedure.

The second exception concerns earnings. If an employee:

• did not receive a salary for one reason or another in the last 24 months;
• in fact, he did not work a day during the same time;
• did not receive a salary or did not work a day in the month for which the average daily salary is calculated,

The average salary is calculated on the basis of the net salary or pay scale that applies to a particular worker.

How to calculate monthly salary for vacation

The calculation of the average salary for receiving vacation pay has its own characteristics, if the vacation is calculated in calendar days. Here you have to go down one level and count average pay already a day.

The calculation method here will be as follows:

1. All payments received by the employee for the calendar year are added up.
2. The amount received is divided by 12 (the number of months in a calendar year).
3. The result of the division is divided by 29.3 (this number is the average number of days in a calendar month per year, adopted by law for the convenience of calculations).

It is on the basis of the amount received at the last stage that the calculation is made.

See the formula for calculating vacation pay.

In the event that some of the 12 months were not fully worked out or the time that was already mentioned above was excluded from them, a different calculation method is applied (clause 10 of the Regulations):

1. The sum of all payments is taken.
2. The accrued amount of all payments is divided by the average monthly number of calendar days (29.3).
3. The amount received is multiplied by the number of full calendar months and the number of calendar days in partial calendar months.

In this case, the number of days in an incomplete month is calculated by dividing the average monthly number (29.3) by the number of days of this month and multiplying by the number of calendar days falling on the time worked in this month.

Finally, in the event of dismissal, when calculating compensation for vacation that was not used by the employee, or calculating vacation pay for vacation counted in working days, the following formula is applied: the number of unused vacation days * the employee's average daily earnings.

In this case, the number of unused vacation days is determined by the formula:

number of days of annual leave / 12× number of months worked

For example, if an employee has worked 10 months and the duration of his vacation is 28 days, the number of unused days is calculated as follows: 28 / 12 × 10 = 23 days.

Calculation of the average salary with summarized accounting

In some cases, employers introduce a flexible schedule for their employees, which determines not the daily working hours, but the total number of hours worked for the billing period. In the event that it is necessary to calculate the average earnings of an employee on the basis of the summarized accounting of working hours, it is necessary to calculate not daily, but hourly earnings. In this case, payments for the billing period are divided by the number of hours worked. If it is necessary to calculate the average monthly or average daily earnings, the result obtained is multiplied by the number of hours worked in accordance with the employee's schedule for the period to be calculated.

What payments are taken into account when calculating the average salary?

According to the rules, the calculation of the average salary includes not only the salary as such, but also other payments made by the employer:

• monthly remuneration - in full, but not more than 1 for each of the indicators for each of the calendar months of the billing period;
• remuneration for a period of more than a month - in full, if the period is fully within the settlement period, and in the amount of the monthly part for each month, if the period is longer than the settlement period;
• annual remuneration (thirteenth salary), long service/experience award, other annual payments - regardless of the time when they were accrued;

If the billing period is not fully worked out or the terms mentioned above were excluded from it, bonuses are accrued in proportion to the worked period. This rule does not apply to those bonuses that are assigned for months or quarters that have been fully worked out in the billing period. If bonuses were initially accrued in proportion to not fully worked out terms, then they are taken into account in full.

The size of the average Russian wage is used in the alimony legislation when resolving the issue that arises due to non-fulfillment of maintenance requirements by the debtor - periodic or systematic skipping of monthly payments or payment of funds in an incomplete amount.

How is alimony collected at the average salary in the Russian Federation?

The application of the average wage in the Russian Federation to alimony is regulated by the following legal norms:

1. Art. 102 federal law No. 229-FZ dated 02.10.2007 "On Enforcement Proceedings";
2. Art. 113 SK (Family Code) of the Russian Federation;
3. Guidelines on the procedure for fulfilling the requirements of executive documents on the recovery of alimony dated June 19, 2012 No. 01-16 (in particular, Article 5.1). It is recommended that bailiffs-executors monthly request up-to-date information on the average salary of Russians in the bodies of Rosstat.

According to disappointing statistics, every third alimony collector in the Russian Federation is faced with the problem of occurrence. This happens most often due to the deliberate actions of the defaulter:

• dismissal from the official workplace;
• informal employment and receipt;
• failure to register as unemployed at the Employment Center at the place of residence to search for a job.

If the alimony payments are not received by the claimant within a period exceeding two months, it is worth contacting Federal Service bailiffs (FSSP) to report this to the official conducting the enforcement proceedings.

The bailiff, on the basis of the claimant's message about non-receipt of alimony, will be obliged to calculate the debt of the defaulter, fixing this in a special document -, and take the whole range of administrative and executive measures to the debtor for.

“Devaders” from alimony payments should remember that it is extremely unprofitable to change the place of work to an unofficial one in this situation, since, as a rule, the average monthly wage in the Russian Federation significantly exceeds real income debtor with "gray" employment, therefore, the amount of debt will be overestimated.

Calculation of alimony arrears based on average wages (example)

Alimony was collected from Vitaly M. in favor of two children in the amount of 1/3 of the salary. Being an officially employed person with a salary of 26,000 rubles. Vitaly paid monthly child support in the amount of 8,666 rubles. After some time, Vitaly quit his job and found an unofficial job (without concluding an employment contract) and stopped paying funds. After 3 months, Vitaly's ex-wife (recipient of alimony) turned to bailiff with a request to calculate the maintenance debt and take measures to the debtor for its repayment.

The bailiff made the following calculation of the debt, reflected in the table:

In total, the total amount of debt for 3 months of delay from Vitaly M. amounted to 14,087.67 + 14,354 + 15,441.33 = 43,883 rubles.

In addition, from this amount of debt, the recipient can also, and it will be charged on debt, calculated on the basis of the average salary in Russia.

Sample decision on the calculation of arrears of alimony

The decision contains the following information:

• the periods for which the debt is accrued;
• the size of the average monthly salary for the period of non-payment;
• the amount of the share of income that must be paid as alimony;
• monthly debt, as well as the total amount of debt for all periods of non-payment.

If one of the parties (payer or recipient) does not agree with the decision of the bailiff, she can appeal the decision within 10 days from the date of receipt of the document.

How can a debtor avoid calculating debt from average earnings in the Russian Federation

Firstly, in order to avoid the appearance of debt as such, it is necessary to pay alimony on time in the amount () in which they are established by the executive document (agreement, writ of execution).

Secondly, if the debt was formed in the absence of the fault of the person liable to support (serious illness, force majeure circumstances, serious difficult life situations), the payer can reduce the amount of the debt or completely get rid of it by filing a claim of this nature with the world court in the order of h 2 tbsp. 114 RF IC.

Thirdly, if the payer is fired / quit his official place of work, it is best for him to register with the Employment Center as an unemployed person looking for a job - in this case the debt will accrue from, and not from the average wage rate for the country, which many times lower.

However, the debtor will not be able to use such a “good” for a long time - if there is no desire to get a job at the proposed positions during the year, the person is deregistered at the labor exchange, or remains registered, but without payment of benefits.

Rosstat data on the average salary in Russia in 2019

The table below shows the published data of Rosstat on the size of the average earnings (SW) of Russians in the economy as a whole Russian Federation for 2019 (through November). Rosstat will update information on FWP for 2020 later.

Issues related to the labor activity of citizens of the Russian Federation are regulated by the Labor Code. This set of laws, as well as a special government decree, determines the rules for calculating the average monthly wage.

Definition of the term

Average monthly salary – economic indicator, which displays the average earnings for one calendar year (that is, for twelve months). The calculation of this indicator is made taking into account the amount of money earned by the employee within twelve months and the time he spent at the workplace.

The need to determine this indicator arises if it is necessary to calculate the amount of sickness benefits, vacation pay, etc. In some cases, the employees themselves need a document displaying their average monthly salary (for example, to apply for a bank loan).

The indicator is actively used by the fiscal service when checking the activities of enterprises. With it, you can find out what wages the taxpayer pays to his workers. If it is below the average for the region or below living wage, additional verification may be carried out.

In this way, the state is trying to deal with enterprises that pay their workers wages in envelopes. To avoid problems with the fiscal service and to properly pay employees, you need to know how to calculate the average wage.

Situations requiring calculation

The list of cases in which a citizen of the Russian Federation is entitled to payments based on his average monthly salary (hereinafter - smz), is determined by the Labor Code. According to it, SPM can be paid:

1. If the employee is on vacation, which is paid. This situation falls under the rule that vacation pay must be paid in accordance with the average monthly salary.
2. When an employee of the company is suspended from his duties, but at the same time his salary is saved. Such a need arises when a citizen takes part in the preparation of collective bargaining, or, for example, performs special duties (they can be both public and state).
3. When an employee is temporarily transferred from the workplace due to the need to repair the damage caused by the disaster.
4. If you need to pay work benefits related to layoffs.
5. When paying compensation to an employee for vacation days, which he did not use if the latter quits.
6. When sending an employee on a business trip.
7. When paying salaries to employees,if they were trained, suggesting a temporary separation from the place of work.
8. When termination of an incorrectly concluded employment contract a. The rule is valid if the mistakes were made not through the fault of an employee of the enterprise.
9. If the worker was unable to perform his duties or was suspended from production due to the fault of the head of the enterprise.
10. Each of the citizens included in the commission dealing with labor disputes.
11. Donor worker and persons sent for passage mandatory medical examinations (in accordance with the current legislation, they are held once a year).
12. Employees who received additional days off due to the need to look after children with disabilities.

The main cases of payment of the average monthly salary are listed above. V Labor Code The Russian Federation provides for other reasons for the payment of SPM. So, for example, such a measure is applied to the director of the enterprise, persons who are his deputies and the chief accountant, if the procedure for changing the owner has been launched at the enterprise.

In addition, the first paragraph of the sixth article of the law on military service provides for material compensation to persons cut off from their jobs due to preparation for military service, conscription or military training. In this case, its size is also determined by the indicator of the average monthly salary.

General rules

Before calculating the average monthly salary for the year, you need to familiarize yourself with the rules posted in the Labor Code and the Regulations of the Government of the Russian Federation of 2007. Edits have been made recently, so you should use the latest version at the moment (dated December 10, 2016). The calculation takes into account:

• salary that was accrued twelve months before the need to calculate the SMW arose;
• the time worked in each month during the period described in the previous paragraph.

To calculate the average salary for the year, it is necessary to take the duration of each month, taking into account calendar data. That is, depending on the specific month, this parameter can be thirty or thirty-one days. February is an exception. Depending on the specific year, its duration is twenty-eight or twenty-nine days. The following employee incomes, summed up over a twelve-month period, are taken into account:

• salary plus all benefits. Payments made in kind are also taken into account. These include, for example, paying for meals;
• bonuses and other rewards;
• other payments related to wages at a particular enterprise.

From the billing period, the amounts and time are withdrawn when the employee:

• received funds for additional paid leave (if the employee is caring for a disabled child or disabled since childhood);
• received payments while on maternity leave or on sick leave;
• received payments for the period of release from work with the preservation of wages.

In some cases, the calculation takes the twelve-month period preceding the last twelve months of the employee's work at the enterprise. Such a need arises if the employee has not worked a single day for the specified period or did not receive wages at that time. In addition, the need to "push back" settlement period arises if the entire twelve-month period consists of time that, by law, must be excluded from calculations.

Calculation algorithm

To determine the average monthly salary of an employee, you must first add up all the salaries and allowances he received for the last twelve months. At the same time, allowances, regional coefficients, bonuses and other remuneration, as well as other types of payments made under labor legislation, are also taken into account.

After determining the amount, it is necessary determine the calculation period. The duration of each month is determined by the calendar. The periods during which the employee was absent (with the preservation of earnings), was in a disabled state or on maternity leave are not taken into account. These periods of time are excluded from the calculations, since payments have already been made taking into account average earnings.

After all the data has been collected, you can start the calculations. They are pretty simple. Divide the amount sufficiently earned during the billing period by the duration of the period that is taken into account. As already mentioned, it is twelve months.

Here's how to calculate the average monthly wage. An example will help you better understand the algorithm. So, if during the entire calendar year the employee was not dismissed from the workplace due to treatment or other factors, the calculation formula is as follows:

SmZ = Total salary / 12.

Average daily earnings

The above formula cannot be used in the case of vacation pay or, if necessary, to compensate for unused vacation. In such cases, it is necessary to apply a different formula, which involves the calculation of the average daily earnings.

When vacation pay is required, the following formula is used: salary for twelve months / (12 * 29.3). In this case 29,3 - the average number of days in a month throughout the year, taking into account February. Previously, the number was taken into account 29,4, but in the course of recent changes it has been corrected.

The question arises: how to calculate the average monthly salary for the year, if within twelve months the employee was absent from the workplace for some time, or if it is necessary to exclude certain periods of time? Make it harder. In this case, you must first determine how many days to take into account. For this 29,3 should be multiplied by months with full employment and add to them the calendar days of those months when the worker was absent. Further, the total amount of wages is divided by the number obtained as a result of previous calculations.

For example, an employee received five hundred thousand rubles during the calendar year. He was present at the workplace for eleven months, but due to certain reasons, in the last billing month, he worked only thirteen working days. In this case, the formula will look like this:

500,000 / (29.3 * 11 + 13) = 1492.53 rubles.

Thus, determining the average monthly salary is a standard personnel and accounting practice. This parameter is necessary for making payments prescribed in the Labor Code. The calculation rules are regulated by a government decree approved in 2007. The calculation method for vacation pay is different from that for other payments. To carry out the calculations, it is necessary to have data that relate to the total payments to the employee for twelve months and the real time worked during each month. You can make calculations using the provided formulas.

When an accountant calculates the average salary (average annual, average monthly, average daily, etc.), he is dealing with several basic values ​​that change their value depending on the situation:

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• billing period (RP);
• average earnings (SZ);
• average daily earnings (SDZ);
• number of days in RP payable (D);
• actual salary for the days worked of the billing period plus bonuses and remuneration (FZP);
• number of actually worked days in the billing period (FD);
• number of fully worked months (PM);
• number of days worked in incomplete calendar months (NM).

These concepts and their application will be discussed in our article.

Normative base

The calculation of SZ is regulated by the following regulations:

• Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (“On the features of calculating the average wage”);
• article 139 of the Labor Code of the Russian Federation (“Calculation of the average wage”).

Documents can be found on our website:

In what cases is it required?

There are a number of cases where an accountant is required to calculate and pay an SOC for an employee.

Often you have to do this kind of calculation when:

• the employee goes to;
• the employee is paid;
• the employee must be paid;
• and other cases (see below).

For vacation

Let's say you're going on vacation. In this case, you are required to pay vacation money before the start of the holiday.

The accountant starts calculating this amount, without waiting for the end of the month, in parallel with the registration (within two weeks before your departure).

The billing period in this case is 12 months preceding the vacation month.

The accountant determines whether this period has been fully worked out and considers SDZ.

If all 12 months have been fully worked out, then the desired number is considered as follows: The wage bill for this period is divided into 12 months and 29.3 is the average number of days in a month.

If these 12 months are partially worked out, then the FZP is divisible by the number x.

This variable is the number of full months worked (PM) multiplied by 29.3, to which the number of FPs is added (29.3 divided by the number of days in the partially worked month and multiplied by the number of days worked).

So, when the desired number of SDZs is found, it is multiplied by the number of days that you will spend on vacation. This amount will be the amount of the vacation allowance.

For sick leave

The sick leave amount is calculated and paid along with the salary at the end of the month in which it was granted.

The desired number, as in the case of vacation pay, is SDZ. However, the RP is 2 years preceding the year when the sick leave was received.

The wage bill for this RP is divided by 730 (FD).

• 8 or more years - 100%;
• 5-8 years - 80%;
• less than 5 years - 60%.

The resulting daily temporary disability benefit is multiplied by the number of days you were sick.

The result will be paid sickness benefits.

For maternity leave

The calculation period, which the accountant operates in this case, is equal to the same period as when accruing sick leave- 2 years before the year when, the woman went to.

But the wage bill for this period is not divided by 730, but by the number of calendar days for two years minus sick leave and maternity days(and other excluded periods).

This amount is always multiplied by 100% of the length of service.

For job center

In order to register with the labor exchange, the unemployed must provide last place work, where information about his SZ will be indicated. It is this certificate that will determine his unemployment benefit.

This amount is calculated based on the last three months of work in the company, going before the month of dismissal.

Holidays, allowances and travel allowances are excluded from the calculation.

The wage bill for this RP is divided by the number of days actually worked. Then the resulting number is multiplied by the number of working days according to the company's schedule and divided by 3.

The amount received is indicated in the certificate, which must be submitted to the employment center.

Certificate of average earnings for registration with the labor exchange:

To calculate your pension

The calculation of pensions directly depends on a number of coefficients.

One of them is the coefficient of average monthly earnings (AMS).

TSC is the ratio of your average earnings to the average monthly salary in the country in your region for the established RP, which in this case is offered to choose from:

• from 2000 to 2001;
• for a period of 60 consecutive months up to 2002.

KSP cannot be higher than the set value of 1.2.

To calculate child support

The calculation of SZ in the case of alimony is carried out only if they are in arrears.

The period when the parent did not pay alimony, and the level of his earnings for this period, is taken into account.

For a business trip

To calculate travel allowance for an employee, the accountant takes into account the RP in the 12 months preceding the month of his business trip. Only calendar days are taken into account, with no exclusion periods.

The payroll for this RP is divided into FD. The amount received is multiplied by the number of travel days.

When reducing

In case of liquidation of the enterprise or reduction of staff, the dismissed employee is paid severance pay.

For the duration of his subsequent employment (no more than 2 months), the employee retains his PB.

In case of reduction, the SZ is calculated according to the RP in 12 calendar months preceding the start of the SZ retention period.

SDZ is calculated again. For this, the FDD is divided into PD. After that, SDZ is multiplied by the number of days payable (D).

How to calculate the average salary in 2020?

The calculation of the average wage is carried out according to the formula SDZ * D.

However, some enterprises consider working time not in days, but in hours (total working time).

In this case, the average earnings by hours are determined by dividing the actual salary received for the RP by the number of hours worked. After that, the amount received is multiplied by the number of working hours in the period to be paid.

What is included in the calculation?

When calculating, the accountant operates with all the types of employee remuneration provided for:

• salaries;
• piecework payments;
• interest payments;
• non-monetary payments;
• remuneration;
• fees;
• allowances and surcharges;
• premiums.

However, the accountant excludes from the calculation the following payments provided for:

• nutrition;
• travel;
• education.

Are bonuses included in overtime pay calculations?

Decree Supreme Court RF (No. GKPI07-516 dated June 21, 2007), it was decided not to include bonuses for overtime work when calculating average earnings.

Do non-working holidays count?

Non-working days and holidays are taken into account at. These days are included in the calculation of SZ and are subject to payment.

Excluded periods

Excluded periods are periods for which earned money is not included in the calculation of average earnings, that is, the time when:

• maintaining the average wage;
• downtime due to the fault of the employer;
• providing additional days off to care for a disabled person;
• the release of the employee from work with the preservation of wages.

If there was no salary

If the employee did not have payments for the RP, did not work during this period, or his earnings fell under excluded periods, then the calculation takes place for the period preceding the RP, and equal to it in duration.

If there were no payments during this period, the SZ is calculated on the basis of any actual payments to the employee.

If there are none, the calculation takes place at the tariff rate or salary.

If wages went up

If the source of income during the billing period changed its value, increased, then the accountant works according to the following scheme.

The salary indexation coefficient is calculated.

This value will depend on which of the periods the rate increase occurred:

• in the billing period (the increased tariff rate is divided by the salary of each month of the RP);
• after the billing period (SZ calculated for the RP increases);
• during the period of maintaining average earnings (SZ increases from the beginning of the salary increase until the end of the period of maintaining the SZ).

After the coefficient is found, the amount of SZ is increased by the obtained value.

Billing period

The settlement period is a non-constant value, according to which SZ is considered.

However, in Resolution No. 922, the RP is set in the amount of 12 months preceding the start of the period with the preservation of average earnings.

One calendar month is a period from the 1st to the 30th (31st) day (in February - from the 1st to the 28th or 29th day).

Calculation Method with Examples

Here is a table with formulas for the most common situations.

We give the calculation of the average wage for sick leave as an example.

The driver of the organization Borisov D. I. provided sick leave indicating that he was ill for 6 calendar days in November 2020. His insurance experience at that time was 10 years, therefore, the allowance is calculated from 100% of average earnings.

The average monthly income is the base indicator when calculating various payments and. On its basis, benefits are provided, loans are issued, it indicates the level of a person's well-being. Therefore, it is very important to know how to calculate correctly.

Average monthly salary

The current legislation of the Russian Federation provides for situations when the calculation of the average monthly wage is required for the execution of various documents. Responsibility for the implementation of this procedure lies with the management of the enterprise in which the person is officially employed.

The calculation of the average monthly salary is carried out in the following situations:

• provision of another or additional
• calculation of compensation for the next unused vacation,
• from office,
• severance pay calculation
• calculation of disability benefits,
• downtime pay,
• calculation of the social and social provisions provided for by law,
• transfer of a worker to a lower paid position.

In addition to cases related to production needs, the calculation of the average monthly salary is also carried out at the request of an employee who needs to provide an appropriate certificate to certain authorities: the employment fund, social security authorities, banks, etc.

A certificate of average earnings may be requested to confirm the place of work, position held, length of service, etc. The Labor Code of the Russian Federation states that the employer is obliged to provide this certificate no later than three days after the registration of a written application from the employee, including and former.

Depending on where the certificate of average monthly salary will be submitted, the options for filling it out may have some differences. In most cases, the document is issued according to the model. Therefore, if a person applies to the accounting department in order to request a certificate of average monthly income, he should specifically indicate why this certificate is needed. This will avoid disputes when making calculations.

The procedure for calculating average earnings

Knowing the procedure for calculating average earnings will help to avoid controversial situations.

To calculate the average monthly income, two main indicators are required: the period of time established for a particular case and the total amount of all payments provided for by the Labor Code made during this period.

The standard billing period is 12 months of work preceding the declared date. An exception is the need to calculate the average monthly wage for calculating some individual payments. For example, when paying for sick leave, income for the last 24 months is taken. If a person has worked less than this period, the actual hours worked are taken as the basis.

Payments that are the basis for calculating the average monthly salary:

• salary in total with allowances and coefficients (salary, tariffs, percentage of revenue). The calculation also includes the cash equivalent;
• wages received in the form of goods produced and services provided by the firm;
• bonus payments, additional payment for intensity, rewards;
• other payments linked to wages.

Remuneration given to a person on the basis of his work for the year, for length of service and other one-time remuneration are included in total income regardless of the date of their accrual.

Directly, the algorithm for calculating average earnings consists in dividing the amount accrued for a set period by the total number of months.

Example
A person for a year of continuous experience earned 60,000 rubles. The calculation formula here is simple:
60000/12=5000 rub.

Depending on the hours actually worked and the purpose of calculating the average salary, the formula may change. For example, if a person has issued, but his work experience is only 20 months, he must provide the accounting department with a certificate of his income for the last 4 months of work from his previous place of employment. If at that time the person did not work anywhere, the calculation is made taking into account for the established period.

Exceptions to the calculation of the average monthly salary

There are some restrictions in the calculation of the average monthly income. Thus, the calculation procedure does not involve the inclusion of compensation and social payments, financial assistance and etc.
If two bonuses are awarded to a person in the same month, only one of them, the larger one at face value, is taken into account when calculating the average.

Example
The employee for the work done in February was charged a salary of 4300 rubles. and 2 awards of 400 and 600 rubles were issued. Total income per month will be calculated:
4300+600=4900 rub.

Features in calculating the average salary

If an employee worked part-time, the amounts of bonuses for calculation, as well as wages, are taken in proportion to the hours worked.

When calculating the average salary, the calculation period does not include time and calculated amounts in the following cases:

• the person was on sick leave for health reasons or on leave to care for disabled relatives;
• the woman was in and received appropriate payments;
• the employee did not go to work because of things beyond his control;
• in the event of a strike in which the employee did not take part, but was unable to perform his direct duties
• the subordinate was relieved of his duties with full or partial pay, if this is foreseen by law

What if you need an indicator of the average wage for a month not fully worked?

• if the period under consideration consisted of time excluded from the billing period, the average earnings are equal to earnings for the previous similar month;
• if a person worked for an incomplete month through no fault of his own, and in the previous period the salary was not calculated at all, then the income is calculated for the days actually worked;
• if wages for the actually worked period were not carried out, his official salary is taken as the base for the calculation.

The process of calculating the average monthly salary is fully disclosed in the current Labor Code. For a person who is well acquainted with it, the calculation of this indicator is a simple task. But if there were no disputable situations in the process of work, basic knowledge will be enough to calculate the average.

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