To calculate the average daily earnings, one should be guided by Decree of the Government of the Russian Federation 922, Federal Law 90, amendments to Article 139 of the Labor Code of the Russian Federation. In accordance with these legislative acts, provision 213 is considered invalid.
It is necessary
calculator or 1C program
Instructions
Step 1
To calculate the average daily earnings, take into account the changes and be guided by the new regulation number 922. Do not take into account any payments to an employee that are not related to remuneration when calculating the total earned amount. For example, do not include all social benefits, material assistance, compensation for food, education, treatment, rest and other types of assistance in the total amount of earnings (paragraph 3 of the new Regulation).
Step 2
Calculate the average earnings regardless of the employee's schedule and working hours. To calculate payments under the laws on the preservation of average earnings, such as vacation, travel or other benefits, add up the total amount earned on which you withheld income tax for 12 months and divide by the hours actually worked in the billing period.
Step 3
If the billing period is less than 12 months due to the fact that the employee has worked much less time, make the calculation based on the amounts actually earned divided by the actual period worked.
Step 4
To pay for the vacation, add up all the amounts earned for 12 months, divide by 12 and by 29, 4. Previously, the average daily earnings were calculated by dividing by the average monthly number of working days, the number of which was 29, 6.
Step 5
To calculate the average daily earnings to pay compensation for unused vacation, follow the previous scheme. Add all the amounts earned that were withheld and divide by the number of working days based on a 6-day work week, regardless of which work schedule applies to your business.
Step 6
To calculate the average daily earnings in an incompletely worked month, perform the calculation of the average monthly number of calendar days indicated in the position. To do this, multiply 29, 4 by the number of months that have been fully worked, add up with the number of calendar days in the calculated month. Divide the accrued salary by the resulting figure.
Step 7
To calculate the average daily earnings to pay for social benefits, add up all the amounts earned for the 24 months from which income tax was withheld, divide by 730. If the employee has worked less than 2 years, then make the actual calculation by adding all the amounts earned and dividing by the worked calendar days. The minimum average earnings cannot be lower than those calculated on the basis of the minimum wage, the maximum earnings for calculating for 12 months should not exceed 415 thousand rubles.
