Often, a company accountant needs to calculate the average wage for an employee. This is necessary both for calculating the payment of vacation days, temporary disability, and for registering an employee at the employment center. The average salary of a specialist depends on the form of remuneration.
It is necessary
- - production calendar;
- - personnel documents;
- - accounting documents;
- - calculator.
Instructions
Step 1
If the employee has a time wage set, then the average earnings will be calculated from the actual hours worked. Determine the number of calendar days on which the employee was present at the workplace and performed his job function. To do this, use the timesheet, which must be filled out by the timekeeper or personnel officer in the T-2 form.
Step 2
Determine the employee's salary, which includes: salary, permanent bonuses, additional payments. Their size is determined by orders, payroll. If the employee's salary has increased, you need to multiply it by the appropriate coefficient. Annual bonuses based on the results of the past year are excluded from the calculation of the average salary. Only quarterly, semi-annual bonuses in the amount of 1/3 or 1/6 for each worked month are included. When calculating the average earnings of an employee, payments that are of a non-permanent nature, for example, a one-time incentive, are not taken into account.
Step 3
Divide the amount received by the number of working days for the billing period. Such a period is usually recognized as a calendar year. To do this, use the production calendar. But if you need to calculate the average earnings for three months, then they should be taken into account. Thus, you have received the average daily wage of an employee.
Step 4
Multiply the employee's average daily earnings by the number of days actually worked during the billing period. The result obtained is the average salary of a specialist.
Step 5
If a piece-rate form of remuneration is determined for an employee, you should calculate the number of products produced. To do this, it is necessary to use the certificate of completion or another document in which the output is recorded. Multiply the number of parts (products) by the price that is set for the unit of the finished product.
