Calculation of average earnings is necessary in many cases. Labor legislation provides for the payment of average earnings during the period of being on a business trip, training in refresher courses held with a break from work, regular labor leave or when providing additional days off for caring for disabled children. For all enterprises there is a unified procedure for calculating the average earnings of employees.
Instructions
Step 1
The calculation of average earnings takes into account the period of 12 months preceding the date of calculation. Based on this, the average number of calendar days in a month is 29, 4. According to the current Regulation No. 922 "On the specifics of the procedure for calculating the average wage", calculate the average daily earnings. To do this, divide the amount of wages for the previous 12 months by 12 and then by 29, 4.
Step 2
If for the previous 12 months the employee had periods when he did not work fully or the average earnings remained for him (during a business trip, training at advanced training courses, etc.), then calculate the amount of actually accrued wages for the last year … Then divide it by the sum of the average monthly number of calendar days (29, 4) multiplied by the number of full months worked and the number of calendar days worked in incomplete months.
Step 3
To calculate the number of calendar days worked in incomplete calendar months, divide the number 29, 4 by the number of calendar days of the month and multiply the result by the number of calendar days that the employee worked in this month.
Step 4
Please note that when calculating the average monthly earnings, the amount of wages accrued for the last 12 months includes remunerations and bonuses, which were accrued within the billing period (Rostrud letter No. 1263-6-1 dated May 3, 2007). In addition to monthly bonuses and remunerations, include in the calculation one-time remuneration: based on the results of work for a quarter or a year, for years of service. Bonuses that are accrued for the calendar year preceding the event are taken into account in the calculation regardless of when the bonus was accrued.
