Average earnings is the average salary, which is calculated from the amounts received for the past period. Often an accountant needs to calculate this indicator, for example, to calculate vacation pay, to pay any benefits, and in other cases. The calculation procedure is established by the Labor Code of the Russian Federation (Article 139, Chapter 21 of the Labor Code of the Russian Federation of December 30, 2001 No. 197-FZ). Average earnings apply to all forms of taxation.
It is necessary
- - time sheet;
- - payment sheets.
Instructions
Step 1
First, you need to define the billing period. Please note that some amounts must be excluded from this time, namely: benefits for temporary disability, for pregnancy and childbirth and others, which are provided for by the Regulation on the specifics of calculating the average wage.
Step 2
After the above amounts are deducted from the actual accrued wages for the required period, you need to determine the average earnings. In the case when the employee worked the entire period and did not have any other payments, divide the amount of wages by 12 and then by the average monthly number of calendar days - 29.4 (in the case of a five-day week) and by 29.6 (in the case of a six-day week).
Step 3
When a month is not fully worked by an employee, then in this case it is necessary to divide the average number of calendar days (29.4 or 29.6) by the number of calendar days in a month and multiply by the number actually worked. For example, an employee worked 25 days in the month of July. Thus, 29, 4/31 * 25 = 23 days.
Step 4
Then again, multiply the number of calendar days in a month by all fully worked months and add the number of days that were calculated earlier. For example, the same employee worked for 11 months in full and in July 25 days. Thus, 29.4 * 11 + 23 = 346.4.
Step 5
After that, divide all accrued wages for this period by the average number of days worked in this period. For example, for 12 months the employee was paid a salary in the amount of 150,000 rubles. Thus, 150,000/346.4 = 433.01 rubles per day (average daily earnings).
Step 6
At the end, be sure to compare the figure obtained with the minimum wage. If an employee has worked in full for the entire period, then the average earnings cannot be less than this indicator.
