Average earnings are calculated depending on the purpose for which it is necessary. When paying for social benefits, the calculation rules differ from paying for vacation or business trip. For any type of payment, funds received from social benefits, which include sick leave, are not taken into account in the total amount of earnings.
Instructions
Step 1
To calculate the payment of social benefits, which include: payment for sick leave, maternity leave, parental leave up to one and a half years, the calculation is made from the total amount of earnings for 24 months. It is only necessary to summarize the amounts for which the insurance premiums were charged. Divide the result by 730, that is, by the number of calendar days in the billing period. This is the average daily salary. Next, the calculation should be made in accordance with this figure, which is multiplied by the average number of calendar days in a month - by 30, 4.
Step 2
For calculating vacation pay, the billing period is 12 months, unless otherwise provided by the internal legal documents of the enterprise. As in the first case, the total amount of earnings is taken into account only the one for which insurance premiums were charged. Income tax is not charged on the amount of sick leave payment, therefore, these amounts are not included in the total earnings for 12 months. Divide the result obtained by the number of working days in the billing period, based on a 6-day working week - by 29, 4. The result will be the average daily earnings for calculating vacation pay. The resulting figure is multiplied by the number of vacation days for which payment must be made.
Step 3
To calculate the payment for a business trip, you need to multiply the received average daily amount, the calculation of which is indicated above, by the number of days of the business trip. The resulting figure will be payment for the days spent on a business trip.
Step 4
Also, any calculation of average earnings can be done using the 1C program - just enter all the information into the program and get the desired result.
