The algorithm for calculating the salary for one day depends on the purpose of the payments. The average daily salary can be calculated for the payment of social benefits, vacation pay, business travel, if the month is not fully worked, as well as for payments for holidays, weekends and night shifts.
To calculate the salary for one day to pay for sick leave, maternity benefits, one should be guided by Article 14, paragraph 1, Federal Law of the Russian Federation 255-F3. Add up all the amounts earned for the 24 months for which income tax was assessed. Divide the result by 730. This will be the average daily salary for one day, based on which further calculation is made.
To pay maternity benefits, multiply this amount by 140 or 196 days, depending on whether the woman has a pregnancy, regular or multiple. The maternity allowance is paid at 100%. To pay sick leave benefits, multiply the average daily salary by the number of days on the sick leave and by the percentage, depending on the total length of service of the employee. With an experience of 8 years - 100% is paid, from 5 to 8 years - 80%, up to 5 years - 60%.
If a child or a family member was cared for, then the calculation is made depending on the care regimen. In the stationary mode, payment is made for all days, depending on the length of service of the employee. For outpatient care for 10 days - depending on the length of service, from day 11 - 50% regardless of the length of service.
To pay for vacation pay, travel allowances, add up all the amounts earned for the 12 months from which income tax was withheld. Divide the resulting figure by 12 and by 29, 4. The result will be payment for one day of vacation or for one day of business trip (Government decree 922).
To calculate earnings for a part-time working month, you can follow the procedure for calculating vacation pay and travel allowances or calculate the cost of one working day in the current period. To do this, divide the total salary by the number of working days in the current month. The resulting result will be the cost of one working day, based on which you will make further calculations.
If you need to calculate the cost of one working day in a quarter, multiply the salary by three and divide by the number of working days in the quarter. But the last two specified calculations, the legislator does not recommend using.