In the work of every accountant, more than once one has to deal with the need to calculate the average wage of an employee. Such situations include vacation pay, payment of benefits in connection with the onset of temporary disability (illness, injury), maternity (pregnancy benefits), payment of compensation upon dismissal and other cases. An accountant, a personnel worker, simply needs to know how the average wage is calculated.
Instructions
Step 1
Let's take an example of how to calculate the average earnings in order to assign and pay an insured woman a maternity allowance.
In order to accurately calculate the amount of payments due to the employee, you need to calculate the average earnings, to do this, follow these steps.
Determine the billing period: previously it was equal to 12 months, which fell before the onset of the decree. And according to the law in force since 2011, in order to calculate the average earnings when assigning and paying benefits to an insured woman for pregnancy, it is necessary to take into account 24 months before the moment (the year in which the woman was given a certificate of incapacity for work due to pregnancy) of the occurrence of the insured event.
Step 2
Calculate actual earnings for the time that is not excluded from the calculation period. When calculating the average salary, on the basis of which the allowance is calculated, all payments and benefits in favor of the insured woman are included, for which insurance contributions were calculated and paid to the state social insurance fund for 24 months preceding the moment the woman received a sick leave. Including when the woman worked in other organizations (at 30 weeks, the insured woman is entitled to state pregnancy benefits).
Step 3
Now you need to directly calculate the average earnings for one day. As a general rule, for this, actual earnings must be divided by the number of days actually worked in the billing period. In our example, the average salary for one day for calculating this benefit is determined by dividing by 730 the sum of all charges for the billing period (24 months), taking into account the limit of 415 thousand for each year. After that, you will be able to determine the amount of the benefit. To do this, multiply the average daily earnings by the number of days to be paid (usually 140 days).
