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Pay the average wage. Calculation of the average monthly wage: formula and calculation rules

The average monthly salary is calculated in the manner prescribed by Art. 139 of the Labor Code of the Russian Federation and other by-laws. Read more below.

When to Calculate Average Wage

The Labor Code of the Russian Federation provides for dozens of cases when it is necessary to determine the average salary of an employee. The most common of them in practice are:

  • payment of disability benefits (according to sick leave);
  • sending an employee on a business trip;
  • leaving the employee on vacation (basic, educational, etc.);
  • obligatory medical examination by employees;
  • downtime due to the fault of the employer;
  • payment of severance pay upon termination of the employment contract;
  • development of a collective agreement with the participation of employees in this process, etc.

In all these cases, when calculating payments, the basis is taken average monthly salary worker. The procedure for calculating it is the same for all situations provided for in the Labor Code of the Russian Federation (part 1 of article 139 of the Labor Code of the Russian Federation). And how to calculate the average monthly wage is indicated in the regulation, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Regulation No. 922).

The formula for calculating the average monthly salary for the year

So, how is the average salary calculated according to regulation No. 922:

  1. When calculating the SZP, all payments made in favor of the employee according to the wage system used at the enterprise are taken into account.

    These include:

    • salary (salary, piecework, percentage of revenue, commission for work performed, non-monetary);
    • fee of creative workers;
    • allowances and surcharges;
    • payments for special conditions work (harmfulness, etc.);
    • bonuses and rewards, etc.
  2. Material assistance, travel and tuition payments, i.e. social payments that are not related to wages, are not taken into account when calculating the SFP.
  3. WFP is calculated from the actual salary and actual hours worked for 1 calendar year regardless of operating mode.
  4. When summing up working hours, periods of sick leave are excluded, in maternity leave, downtime, etc.
  5. If the actual time of work and the amount of earnings in the billing period are not available, then information is taken from the previous billing period.

The formula for calculating the average monthly wages as follows:

SMZP = Σ payments / Σ f. m.,

where: Σ f. m. is the number of actually worked months.

If the month was not fully worked out, then the average daily earnings are calculated, which is multiplied by the number of actually worked days. See below for more on this.

IMPORTANT! Only one bonus for one indicator is included in the amount of payments taken into account. If several bonuses are paid on the same basis, the largest of them is taken into account (clause 15 of regulation No. 922).

How to calculate the average salary if indexation has occurred in the organization

According to clause 16 of regulation No. 922, when indexing salaries throughout the organization, depending on when this happened, the increase factor is applied:

  1. If indexation took place in the middle of the billing period, then old payments are multiplied by the coefficient, that is, the salary paid before the increase.
  2. If the salary increased after the billing period, then all payments of the billing period are multiplied by the coefficient.

The specified coefficient is calculated by dividing the new salaries / tariffs by the old ones.

In the letter of the Ministry of Labor of Russia dated May 12, 2016 No. 14-1 / B-447, it is explained that the application of the coefficient does not depend on the position held by the employee. Therefore, when transferring to another position in one organization, all old payments available in the billing period for both the former and the new position are indexed. The coefficient is calculated based on the salary paid in the month of indexation.

Calculation of the average daily wage for vacation pay: an example

The average daily earnings (SDZ), except for cases of working off an incomplete month, are also determined when paying for vacations, including unused ones.

How the average daily wage is calculated when calculating calendar vacation pay is indicated in clause 10 of regulation No. 922:

SDZ = Σ payments / 12

where: 29.3 is the average monthly number of days.

If the leave provided is considered in working days, then vacation pay is accrued based on the SDZ established according to the formula (clause 11 of regulation No. 922):

SDZ \u003d Σ payments / Σ working days according to the calendar,

where workers - 6 days a week.

If the employee worked part-time, then vacation pay is calculated in the usual manner, as described above.

In all other cases, SDZ is calculated as follows:

SDZ = Σ of all payments / Σ f. etc.,

where the amounts paid in the billing period are taken into account.

Example

The billing period is 06/01/2016-06/01/2017, i.e. 248 days. During the indicated time, Ivanov I.I. earned 550,000 rubles, he did not leave for sick leave, etc.

We calculate SDZ: 550,000 / 248 = 2,217.74 rubles. This amount is multiplied by the number of days spent on a business trip, then daily allowance, travel expenses, etc. are added to it.

If Ivanov I.I. goes on vacation, then vacation pay is considered so. 550,000 / 12 \u003d 45,833.33 and 45,833.33 / 29.3 \u003d 1,564.28 rubles. The resulting value is multiplied by the number of days of vacation provided.

How to calculate the average salary for sick leave

  1. The billing period is 2 recent years up to the year when the insured event occurred (illness, childcare, etc.).
  2. If there was no earnings in the billing period, then when determining the amount of the benefit, they proceed from the established on the day of occurrence insured event SMIC.
  3. In all cases, SDZ is used.

The formula for determining SDZ is specified in clause 15 (1) of regulation No. 375:

SDZ = Σ of all payments / 730,

where payments are all funds received by the employee in remuneration (salary, bonuses, etc.).

The Government of the Russian Federation annually sets limits on all payments for the year. And since, upon the occurrence of an insured event in 2017, the data of 2015-2016 will be taken for calculation, you need to look at the limits set for these periods.

For 2015, a maximum of 670,000 rubles is set, for 2016 - 718,000 rubles.

If the employee's annual income exceeds the specified limits, everything in excess of them is not taken into account when calculating the SDZ.

SDZ will be calculated as follows: (670,000 + 718,000) / 731 = 1,898.77 rubles. The denominator is 731 because 2016 is a leap year.

Calculation of average earnings for calculating unemployment benefits, scholarships

Calculation of the average salary when determining the amount of unemployment benefits and scholarships received by students educational institutions, received there in the direction of the employment service, occurs in accordance with the procedure, approved. Decree of the Ministry of Labor of the Russian Federation of August 12, 2003 No. 62:

  1. The calculation of average earnings takes into account payments received by the employee from the 1st to the 1st day of the 3 months preceding the month of dismissal.
  2. If there was no earnings in these 3 months, then payments received in the previous specified period 3 months.
  3. If neither the first nor the second option of the billing period is available, then the days and the salary received in the month of dismissal are taken into account in the calculation.
  4. The average earnings for cases of calculating unemployment benefits or scholarships is only SDZ, calculated by the formula:

    SDZ \u003d Σ salary / Number of days actually worked.

  5. Any type of salary determined by the employment contract is taken into account: salary, tariff rate, piece rate, non-monetary, etc. Bonuses are taken into account only in one payment for one indicator per month. The number of indicators is not limited.
  6. benefits are not taken into account when calculating the average wage sick leave, downtime, strikes in which the employee did not participate, but because of it he could not perform his duties, etc.

How is the average salary calculated in the tax authorities

The average salary for the tax authorities is a selection criterion for conducting an on-site audit.

According to paragraph 5 of Appendix 2 to the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 333@, the risk for the taxpayer is:

  • payment of SFP per employee is less than the average level for the same type economic activity in the region;
  • statements of citizens, individual entrepreneurs and organizations about salaries “in envelopes”, non-formalization of labor relations by the taxpayer.

The question is, how is the average wage calculated before tax authorities it’s not worth it, because according to the same clause 5 of Appendix 2 to Order No. MM-3-06 / 333@, information about the SFP is taken from Rosstat (from the official website or publications published by it) or the intradepartmental statistical service.

At the same time, the information on FFP obtained from Rosstat is compared with the FFP calculated by the organization.

SZP \u003d FOT / SSChR / 12,

where: PHOT is the payroll fund;

SSChR - the average number of employees for the year.

In practice, the calculation of the average daily salary is relevant. To calculate sick pay, holiday pay, disability benefits SDZ is determined different ways. An example of calculating the average monthly wage is a situation where an enterprise generates statistical reporting.

When calculating many types of payments in favor of employees, the average wage is used. Consider how to calculate the average salary for the year and in what cases it is required.

What is the average wage for?

The Labor Code provides for "average" pay in many situations. They can be generally described as deviations from ordinary order work. The most common options in which you need to know how to calculate average earnings per year are as follows:

  1. Vacation pay or compensation for unused vacation(Articles 114, 126, 127 of the Labor Code of the Russian Federation).
  2. Training with a break from work (Article 167 of the Labor Code of the Russian Federation)
  3. Being on a business trip (Article 167 of the Labor Code of the Russian Federation).
  4. Calculation of the amount of severance pay (Article 178 of the Labor Code of the Russian Federation).

Regulatory framework and basic calculation rules

More detailed algorithm calculation, taking into account various situations, is given in Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

The main calculation rule is to use information on income and hours worked for the 12 months preceding the billing period.

The calculation of all payments determined by average earnings is made on the basis of average daily earnings. But the procedure for determining it differs for different categories of payments. There are two approaches to the calculation - for vacation pay (compensation for vacation) and in all other cases.

To pay vacation pay, if vacation is provided in calendar days, the average annual number of calendar days in a month is used - 29.3. There are also two options here:

  1. If the billing period (year) has been fully worked out, then the income for the period (payroll) is divided by the set number of days, multiplied by 12

SZ \u003d PHOTO / (12 x 29.3)

  1. If the period was worked out partially, then to determine the number of days, the product of 29.3 days by the number of "full" months (Mn) and the sum of calendar days falling on "incomplete" months (Dn) is added.

SZ \u003d FOT / (Mp x 29.3 + Dn)

Days falling on incomplete months, are defined as:

Dn \u003d 29.3 / Km x Ko, where

Km - the number of calendar days in the corresponding month

Ko - the number of calendar days corresponding to the hours worked.

If vacation is granted in working days, then the amount of income is divided by the number of working days falling on the period worked, based on a 6-day working week.

In all other cases of calculation that are not related to vacation pay or compensation for vacation, the total payroll for the period is divided by the number of days or hours actually worked (with hourly accounting of working time):

SZ \u003d FOT / D (H)

Example 1

Engineer Ivanov A.P. in February 2018, he wrote an application for leave. His income for the previous 12 months amounted to 520 thousand rubles. Suppose that Ivanov A.P. during this period he was not on vacation and did not get sick. Then the entire amount of income will be used to calculate and leave Ivanova I.P. will be calculated based on the following average daily earnings:

SZ \u003d 520,000 / (12 x 29.3) \u003d 1478.95 rubles.

Example 2

Now let's use the conditions of the previous example and suppose that Ivanov was on sick leave for two weeks during June 2017 and received a sick leave payment in the amount of 20 thousand rubles. Then the amount used for the calculation will be equal to

payroll = 520 thousand rubles. - 20 thousand rubles. = 500 thousand rubles.

And the number of days must be determined as

D \u003d Dp + Dn \u003d 11 months. x 29.3 + 29.3 / 30 days x 15 days = 322 days + 15 days = 337 days

SZ \u003d 500,000 rubles. / 337 days \u003d 1483.68 rubles.

Similarly, the calculation is made when the employee is on the next vacation, on maternity leave, etc. during the billing period.

What payments and in what order are included in the calculation

The inclusion of bonus payments is associated with certain features and depends on the period for which the bonus is accrued:

  1. With a monthly bonus, no more than one bonus of each type per month is included in the calculation. For example, for a sales manager, this may be a bonus for exceeding the revenue plan and for attracting new customers.
  2. If the bonus period is more than a month, but less than or equal to the billing period (year), then bonuses are taken into account in the same way as monthly ones, i.e. V in full. The same applies to the lump sum payment for seniority. For example, the quarterly bonus is used to determine how to calculate the average earnings for 3 months, and the annual bonus is used to find out how to calculate the average monthly salary for the year.
  3. If the period for which the premium is accrued exceeds the settlement period, then the monthly part of the premium for each month of the settlement period is taken into account.

In the case when the billing period was not fully worked out, the inclusion of bonuses depends on the order in which they are accrued. If the bonus was accrued in proportion to the hours worked, then it is included in full. If the procedure for calculating the bonus payment does not depend on working hours, then its amount is included in the calculation in proportion to the actual working time.

If during the billing period or the payment period there was an increase in wages, payments "according to the average" are also subject to indexation. The order of how to calculate the average salary for the year in this case depends on the period when the salary increased:

  1. If the increase occurred during the reporting period, then income for each month of the period is indexed. The coefficient is determined as the ratio of the increased salary (tariff) to the corresponding indicators of the billing months.
  2. If wages were increased at the end of the billing period, but before the start of the “average” payment time, then it is not the initial data that is indexed, but the final indicator - earnings per day.
  3. If the increase occurred after the start of payments “on an average”, then the daily earnings also increase, but not from the beginning of the payment period, but from the date of the increase.

Income not included in the calculation and calculation in the absence of income

The following categories of income are not included in the calculation:

  1. Various payments of a social nature (material assistance, food compensation, etc.).
  2. Payments for the period when the employee, for one reason or another, is released from work with an “average” pay. In this case, not only payments are excluded from the calculation, but also the period:
  • being on maternity leave or sick leave;
  • additional days off to care for a disabled child;
  • other cases when the employee retains the average salary in accordance with the Labor Code of the Russian Federation.

It is possible that the employee did not receive a salary during the billing period. In this case, the following options are considered sequentially:

  1. If the employee had income for the previous 12 months, then this period is used. The procedure for calculating average earnings for 2 years is similar to calculating for a year.
  2. If neither in the calculated nor in previous periods there was no income, then the income for the current month is taken.
  3. If the income for the current period has not yet been accrued, then the calculation of payment “on an average” basis is based on the salary or tariff.

Conclusion

The average salary is calculated in cases where the Labor Code of the Russian Federation provides for payments in favor of employees for hours not worked or when the working hours change. In a standard situation, it is calculated on the basis of income and hours actually worked in the last 12 months.

The average monthly salary is issued to employees in a number of cases. Before paying it, you need to make the correct calculations.

When is the average monthly salary calculated?

Cases when it is necessary to calculate the average monthly earnings are defined by various articles of the Labor Code of the Russian Federation. Consider the most typical situations:

  • Issuance of vacation pay (Article 114 of the Labor Code of the Russian Federation).
  • Payment of compensation for vacation that was not used. According to articles 126 and 127 of the Labor Code of the Russian Federation, money is issued upon dismissal.
  • Payment of travel allowances when sending an employee on a business trip (Article 167 of the Labor Code of the Russian Federation).
  • Payments to employees during their training with a separation from the main activity in the company (Articles 173-176, 187 of the Labor Code of the Russian Federation).
  • Issuance of severance pay (Article 178 of the Labor Code of the Russian Federation).

Based on the size of the average monthly earnings, payments are determined in these situations:

  • Salary to employees who are engaged in collective negotiations, prepare their project, but are not involved in the main activity. According to article 39 of the Labor Code of the Russian Federation, their average earnings can be saved for 3 months.
  • In some cases, set out in Article 72.2 of the Labor Code of the Russian Federation, workers may be transferred to another job that is not specified in employment contracts. At the same time, the average salary is also paid.
  • The employment contract was terminated due to its incorrect drafting due to the fault of the employer, an allowance is paid in the amount of the employee's average earnings. This rule set out in article 84 of the Labor Code of the Russian Federation.
  • The employer violated existing labor standards (Article 155 of the Labor Code of the Russian Federation).
  • There was a simple one, for which the employer is responsible. IN this case the worker is paid 2/3 of the average salary (Article 157 of the Labor Code of the Russian Federation).
  • Calculation of payments to members of the commission on disputes related to labor law (Article 171 of the Labor Code of the Russian Federation).
  • Payments to the head of the company or chief accountant upon their dismissal due to a change in ownership (Article 181 of the Labor Code of the Russian Federation).
  • Transfer of employees to work with relatively low pay due to their state of health (Article 182 of the Labor Code of the Russian Federation).
  • Mandatory medical examination for workers (Article 185 of the Labor Code of the Russian Federation).
  • Calculation of payments to blood donors (Article 186 of the Labor Code of the Russian Federation)
  • Payment of compensation when the company's activities are stopped due to the circumstances set forth in Article 220 of the Labor Code of the Russian Federation.
  • Transfer to another position of pregnant employees or women with babies under 1.5 years old (Article 254 of the Labor Code of the Russian Federation).
  • Payment for the time intended for feeding babies (Article 258 of the Labor Code of the Russian Federation).
  • Payment of additional days off for employees who have underage children with disabilities (Article 262 of the Labor Code of the Russian Federation).

If the average monthly salary is calculated incorrectly, the employee may complain to the employer. For this, a corresponding application is sent to the labor inspectorate.

General rules for calculating the average monthly salary

The general procedure used in the calculation is set out in article 139 of the Labor Code of the Russian Federation. The main rule: salary is calculated on the basis of actually paid salaries and actually worked shifts. Estimated time is one year. A detailed calculation procedure is contained in the Government Decree of December 10, 2016 No. 922.

Formula for calculation

Average monthly earnings are determined by the following formula:

SMZ = SDZ*N

This formula uses the following definitions:

  • SMZ - average monthly earnings;
  • SDZ - average daily payments;
  • N is the number of days that must be paid according to the average salary.

This general formula for calculation.

The nuances of the calculation

It should be noted that there is a different calculation procedure in different cases:

  • With payments for vacation that was not used.
  • Other situations.

If the calculation is carried out in situations that are not related to the payment of vacation pay, it is required to divide the total earnings for the estimated time by the number of shifts worked in the period. If the average monthly earnings are required to be calculated to pay vacation pay, the salary must first be divided by 12 months, and then by the average number of days in a month (29.3).

What payments are included in the average monthly salary?

When calculating, the following payments must be taken into account:

  • Salary of any type: hourly, piecework, expressed as a percentage, paid in kind.
  • Incentive payments: various bonuses, allowances.
  • Other payments stipulated by the employment contract.

That is, all payments that are provided for are taken into account accepted system wages.

IMPORTANT! When determining the average monthly earnings, various social payments, payment for food, travel.

The nuances of accounting for premiums

Accounting for premiums is determined by the frequency of their accrual. If payments are made every month, only one premium is taken into account. That is, the maximum number of bonuses per year is 12. For example, an employee received 2 bonuses per month: for the attracted client and the fulfillment of the sales plan. Only one of the premiums is taken into account in the calculation.

Periods that are not taken into account in the calculation

As already mentioned, the billing period is understood to be 12 months. However, some periods are excluded from the estimated time:

  • The time when the average wage was saved for the worker (excluding the time allotted for feeding the baby).
  • Periods of being on sick leave or on maternity leave.
  • Downtime that occurred due to the fault of the employer.
  • A strike in which workers did not participate.
  • Holidays given to parents of children with disabilities.
  • Exemption from work for various reasons.

If the employer does not take these periods into account when calculating, it will be perfectly legal.

ATTENTION! Lump sum payments, regardless of the period of their payments, must be included in the calculation in full.

Does the increase in salaries affect the size of the average monthly salary?

An increase in the amount of payment for work will affect the size of the average monthly earnings. However, it is necessary to take into account the period of payment:

  • If the salary increase was made during the billing period, the entire period preceding the increase is indexed. The coefficient is determined by dividing the new tariff by the amount of salaries relevant for each of the 12 months.
  • If earnings increase after the settlement time, but this occurs before the situation in which the calculations are performed, the average monthly salary itself increases. The correction factor is the ratio of the new amount of earnings to the previous one.

The procedure for indexing the average salary is determined by the Ministry of Labor.

Features of calculating the average wage for the payment of benefits

The determination of the average salary is carried out within the framework of not only the Labor Code of the Russian Federation, but also during payments social security. That is, according to the average earnings, sick leave, maternity and other payments are calculated. The calculation procedure in this case is different from the above. It is set out in the Federal Law of December 29, 2006 No. 255. The average wage is also needed to determine unemployment benefits. In this case, the calculations are performed on the basis of the Decree of the Ministry of Labor of the Russian Federation dated August 12, 2003 No. 62.

FOR YOUR INFORMATION! The calculation procedure is determined on the basis of what the definition of average earnings is needed for. All the nuances of the calculation are set out in the relevant regulations.

The size of this indicator must be known, especially when it comes to classic work for hire. After all, it is not only a generally accepted guideline in terms of the solvency of an employee, demonstrating his status and level of income, but may also be required in documentary form in some ordinary situations. Therefore, the average monthly salary is calculated in in large numbers situations requiring documentation.

According to current legislation, there are several situations in which the calculation is carried out this indicator, they will be considered within this material:

  • when sending an employee on paid leave, in accordance with the labor code;
  • removal of a specialist from the performance of basic duties with the preservation of wages;
  • in case of temporary transfer to another place of work in order to eliminate the consequences of certain situations;
  • in the case of issuing a severance pay related to the termination of the contractual relationship;
  • in the course of payment of benefits due to temporary or permanent incapacity for work;
  • in a situation with dismissal and payment of money for unused vacation;
  • if there is payment for downtime due to the fault of the employer;
  • when going on business trips;
  • in the presence of other situations that form the right of the employee to receive compensation payments.

The employee can be the initiator in terms of requiring this data, so the calculation of the average wage is mandatory. It is carried out in accordance with the rules and requirements legislative order, so a number of factors are taken into account.

Features of carrying out settlement activities

Often, in order to provide an employee with certain data, the employer undertakes to carry out appropriate calculations in accordance with the law, and then carry out compensation payments. Sometimes employers behave dishonestly and cunningly, not paying bonus amounts and other remunerations to the employee, financial assistance. The Labor Code of the Russian Federation clearly stipulates the rules in accordance with which the average monthly wage is calculated. It involves taking into account the actual accrued amount of wages for the last annual period and the days actually worked.

An example of calculating the average monthly salary

The terms of payment are as follows: the employee worked for the entire last annual period, he never missed work and did not go on sick leave. Now he wants to go on a well-deserved rest (on vacation). In this situation, payment according to average earnings will be made as follows:

Average salary = Payments made per year / 12

But in order to carry out the calculation, it is taken not average for a monthly period, and the average daily earnings. To do this, the average monthly income must be divided by the number of days that are available in the monthly period - 29.3.

Implementation of settlement actions

Step #1

At this stage, the full summation of the payments that the employee received throughout the entire calculation period is carried out. They include the following indicators:

  • directly the amount of wages, excluding allowances with regional coefficients;
  • bonuses and other amounts of remuneration that the employer managed to pay to employees;
  • if other payments were made related to the operation of labor legislation or an agreement, they must be taken into account in the formula.

Step #2

At this stage, the average monthly salary is determined by determining the billing period. As noted earlier, the length of a month depends on its calendar duration, but there are time periods that are not related to this calculation:

  • the absence of an employee at work while maintaining the average pay;
  • period of disability;
  • the use of a specialist the right to additional working days, involving the preservation of earnings.

It is easy to understand why these periods do not take part in the settlement activities. This is due to the fact that payments for them are based on the average amount of earnings, so their repeated use for calculation contributes to the final erosion of the dimensional characteristics of wages.

Step #3

At this stage, all actions are performed quite simply: the amounts received at the previous stages are divided by the duration of the billing period determined in the previous step. This is how the average wage is calculated in 2017. Examples show that all actions are carried out quite easily and simply.

Are there any exceptions

There are a few exceptions to this calculation procedure. The first of these is the timing of the calculation. If over the past 12 months the employee did not have time to work a single day due to illness, maternity leave. In this case, the calculation is carried out on the basis of the period that precedes it. The second exception is directly related to earnings, in particular, if the employee has not received a salary for the last 2 years, has not worked all this time. The average monthly salary (calculation) formula assumes as a basis a net salary or a tariff scale.

You can learn more about how to calculate vacation pay from the accountant of the enterprise, but sometimes, without special education, it is quite difficult to figure out what the specialist is talking about. Our material is designed to help workers estimate how much they will receive in one case or another, if there are deviations from the standard payroll, and earnings will be calculated on the average. These rules apply not only for vacation pay, but also, for example, for business trips.

Vacation payroll

For getting vacation pay settlement operations differ in their characteristics. Here it is necessary to descend to the lower level and calculate the daily the average size. In this case, the calculation of the average salary is carried out according to a long-established algorithm.

  1. There is an addition of all payments that were received by the employee for the last annual period according to the calendar.
  2. The amount received in this step is divided by 12 months that are available in one calendar year.
  3. The result, which is obtained as a result, is subsequently divided by 29.3 days, which means the number of days in one month of work, it is established by law.

The amount received at the last stage allows the final calculation. If some periods have not been worked out, another way to carry out settlement actions is assumed.

  1. The amount of all payments made multiplied by the number of days is calculated.
  2. To the result it is worth adding the number of calendar days that were not fully worked out.
  3. Next, the amount of payments is divided by the number that was formed during the addition.

If a dismissal occurs as compensation for a vacation that was not used by the employee, the simplest formula is used.

Summary Accounting

The question often arises as to how to calculate average salary in the case of summation. In some situations, employers apply the conditions of a flexible schedule, which implies the obligatory determination not of the daily duration of work, but of the total number of hours that were worked during the calculation period. If you need to calculate the average earnings, you have to deal with the calculation of hourly income. In this situation, the payments are divided by the number of hours worked. It is important to take into account the number of hours on the worked schedule. These are not all recommendations on how to calculate the average monthly salary.

What payments are taken into account

The calculation of the average wage involves the mandatory accounting of not only wages, but also additional payments:

  • monthly remuneration;
  • remuneration for time exceeding 1 month;
  • annual remuneration (13th salary);
  • other annual payments for seniority.

So, we have considered the basic information about the features of the procedure for calculating the average wage. It must be taken into account, since it implies a set of information that affects the value of the final indicator. Competent calculations will avoid the numerous difficulties of the documentation plan. A professional approach guarantees fast calculations of any complexity.

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