Calculation of the average salary is required when paying for social benefits, business trips, and other payments provided for by the current labor legislation. For the calculation, one should be guided by the changes in Article No. 139 of the Labor Code of the Russian Federation, Government Decree No. 922, Federal Law No. 90. Regulation No. 213, according to which accruals were carried out earlier, has lost its force.
Necessary
calculator or program "1C Salary and Personnel"
Instructions
Step 1
For any type of calculation of average wages, it is necessary to calculate the total amount of earnings for 12 or 24 months. In calculating the total amount, take into account only the amounts earned and material remuneration, the payment of which is specified in the internal legal acts of the enterprise and is permanent.
Step 2
In the total amount of earnings, do not take into account social benefits and material assistance given to the employee. For example, do not include payments for sick leave, material assistance, any compensation payments, and other types of charges in the total amount of earnings.
Step 3
To calculate the average earnings prescribed by law, add up all the amounts earned by the employee in 12 months, divide by the number of months in the billing period, in this case, by 12 and by the average number of working days, by 29, 4. Before making changes, divide the amount was at 29, 6.
Step 4
To pay social benefits, add up all 24 months earned, divide by the number of calendar days in the billing period, by 730. Multiply the result by the number of days due. If the employee's experience is less than 6 months, pay from the minimum wage.
Step 5
For employees who have not worked for 24 months, but have more than 6 months of experience, make the accruals based on the actual amounts they earned, divide by the number of calendar days actually worked. If the calculation showed that the amounts are below the minimum wage, calculate the benefit based on the minimum wage.
Step 6
Spend the average earnings to pay compensation for unused vacation days according to the previous scheme. Add up all the amounts for 12 months from which you calculated 13% of the tax, divide by the number of working days, assuming that the work was carried out in a six-day week, regardless of which schedule was applied in practice. Multiply the result by the number of days due.
