There is no data to calculate average earnings. Calculation of average earnings in various situations. From them follows the following procedure for calculating deductions:

15.12.2023

It provides for participation in the calculation of all types of payments determined by the remuneration system, including the average daily earnings to pay for vacations, business trips, etc. Their source does not matter. Let's look at this topic in more detail.

Determination of average salary

Why might you need to calculate average earnings at an enterprise? This question interests many. The average salary is determined from the amount actually accrued and actually worked by the employee for the twelve calendar months that precede the period during which the employee retains the average salary. The calendar period includes the period from 1 to 30 (31) days of a certain month, inclusive, with the exception of February, where this period lasts from 1 to 28 (29 in February on the date. The procedure by which payment is made based on average earnings is established in the Appendix on the specifics calculation of average wages.

Determination of average daily and average hourly wages

To determine the average salary of an employee and the amount of money that is due to be accrued in favor of the employee, his average daily and average hourly wages are calculated (the use of the latter indicator is necessary if it is established for the employee to record working hours in the amount).

To determine these indicators (average daily earnings for payment and average hourly earnings), you need to find out:

the calculation period and the number of days in it, which are taken into account when determining the average salary;
the amount paid for the billing period, taken into account in determining the average salary.

Setting the deadline for the billing period

What is the billing period for this calculation?

It was mentioned above that the billing period includes twelve calendar months, before the month when the employee should receive payment accrual depending on the average salary. The company has the right to set any term of the billing period. For example, 3, 9 or even 24 months that will precede the payment. The main thing is that another calculation period should not lead to a reduction in the amounts due to the employee (that is, to a worsening of his situation in comparison with the twelve-month calculation period).

If a decision is made to change the period, the corresponding amendments must be indicated in the regulations on wages based on average earnings and collective agreements.

Case Study 1

This calculation is easier to understand with practical examples. Let's say an employee of a large enterprise is sent on a business trip. For these business trips he is paid an average salary. If we assume the employee’s departure this year, then:

February - calculation period from February 1 of last year to January 31 of this year;
March - calculation period from March 1 of last year to February 28-29 of this year;
April - calculation period from April 1 of last year to March 31 of this year;
May - calculation period from May 1 of last year to April 30 of this year;
June - the calculation period from last to May 31 of this year;
July - calculation period from July 1 of last year to June 30 of this year.

Then you need to calculate the number of working days in the billing period during which the employee worked. The optimal, but extremely rare option is to completely work out all working days of the billing period. Then there are no difficulties in calculating, except in cases of calculating the average salary and vacation pay.

Case Study 2

Consider the following situation. A commercial organization has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). In November of this year, an employee of the company was sent to training to improve his qualifications, while the average salary was maintained. The billing period will include twelve months from November 1 of last year to October 31 of this year.

If we assume that during the billing period the employee worked all the days according to the production calendar, then the number of workers will be 247 days.

Here is an example of an ideal. Basically, no company employee works the full twelve months of the pay period. An employee may get sick, go on vacation, receive some kind of release from work while maintaining average earnings, and so on. These periods are excluded from the calculation. The calculation does not include amounts credited to the employee for these days. Below is a list of periods excluded from the calculation:

The average employee’s earnings according to Russian legislation were preserved (for example, the employee was on a business trip, paid annual leave, or was sent for training, etc.). The exception is the periods of feeding the child, which are provided by Article 258 of the Labor Code of the Russian Federation, since they are included in the calculation, as are the amounts accrued for them.
The employee received benefits due to temporary disability or maternity and pregnancy benefits, but did not work, i.e., the average earnings for sick leave are taken into account.
The employee was not a participant in the strike, but because of it he was unable to perform his duties.
The employee was provided with paid additional days off to care for a disabled child and a person disabled since childhood.
In other cases, when an employee was released from work with partial or full retention of wages or without it (for example, when the employee took a vacation at his own expense) according to the legislation of the Russian Federation.

How is payment calculated on holidays and weekends?

Holidays or weekends worked by an employee must be taken into account when calculating the general procedure for payment based on average earnings. To make it clearer, let's look at another example.

Case Study 3

A commercial company has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip in December of this year. The billing period will include twelve months, starting from December 1 of last year until November 30 of this year.

To determine the average salary of an employee, 37 days and payments accrued for them are excluded. Accordingly, 213 days worked from the billing period (250-37) will be included.

Average earnings with paid vacation

Sometimes it happens that an employee is given a job during the reporting period. This means that at the moment when the accountant must determine the calculation of payment based on average earnings, he has not yet worked for the company for, say, 12 months. The calculation of the average salary in situations that are not related to vacation pay is not included in the Regulations, and therefore the company can determine it in the employee’s employment contract or the regulations on his remuneration. In this case, you can include in the calculation period the time from the 1st day of a person’s work until the last day of the month preceding the payment of the average salary.

Case Study 4

The organization established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip in December of this year. He was accepted into service on August 22 of this year. The billing period will be from August 21 to November 30 of this year.

Payment of the billing period

With regard to payments included in the calculation for determining wages based on average earnings, the general provision establishes This norm for calculating average earnings takes into account all payments provided for by the wage system. This norm of the Code is specified in paragraph 2 of the Regulations. Thus, when calculating earnings, an accountant must take into account the following:

Salary (in kind, including accrued at the tariff rate and salary for the time worked; for work performed at a piece rate, as a percentage of revenue or commissions).
Personal income tax is charged (payment based on average earnings assumes this). Although why this happens is unclear to some.
Additional payments and allowances to the salary and tariff rate for professionalism, length of service, class, academic title, academic degree, work with information that constitutes the state. secrets, knowledge of foreign languages, combining positions or professions, team leadership, increasing the volume of work performed, expanding the service area, and others.
Payments that are related to working conditions, also those that are determined by regional regulation of wages in the form of percentage bonuses to wages and coefficients, increased payments for hard work, as well as work with dangerous and harmful and other special working conditions, for night shifts, for work on holidays, non-working days and weekends, for overtime work (up to the maximum limit of 120 hours per year, and also beyond it).
Remunerations and bonuses provided for by the labor remuneration system (some remunerations and bonuses have a special accounting procedure).
Other types of payments that relate to salary and are used in the company (this includes incentive and motivating payments).

Payments that are not taken into account when calculating average earnings

It was already indicated above that some payments are not taken into account when calculating payment based on average earnings, as well as the time of their accrual. Eg:

the average salary retained by the employee under the law (when he is on annual or educational leave, business trip, and so on);
payments for downtime due to the employing company or for a reason beyond the control of the employee or employer;
payments for days off to care for disabled people since childhood and disabled children.

We can conclude that the calculations include all payments that are related to the remuneration of employees. Payments that are not related to it and are not remuneration for work are not included in the calculation. For example, these include material assistance, various social payments (payment of utilities, recreation, treatment, food, training, travel, etc.), amounts of loans issued to employees, dividends accrued to company owners, interest on loans received from employees, remuneration to members of the supervisory board or board of directors, and so on. In addition, it provides for a social employment contract. payment or not does not matter.

Case Study 5

Let's consider how payment will be made in 1C: ZUP based on average earnings on a business trip.

A large enterprise established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). The same employee of the company was sent on a business trip in December of this year. The billing period will include twelve months, that is, the time starting from December 1 of last year until November 30 of this year. During this period, the employee received payment of 472,400 rubles, including:

403 thousand rubles. - total amount of salary (salary);

24 thousand rubles. - additional payment for combining professions;

3 thousand rubles. - payment for work on weekends and holidays;

12 thousand rubles. - material aid;

3 thousand rubles. - cash gift;

22 thousand rubles. - vacation pay for annual paid leave;

5.4 thousand rubles. - travel allowances (average salary for travel allowances and daily allowances).

Travel allowances, financial assistance, vacation pay and cash gifts are excluded from the amount of payments taken into account in calculating the average salary. Then the accountant must take into account payments in the amount of:

472,400 - 12,000 - 3000 - 22,000 - 5400 = 430,000 rub.

When calculating the average salary and additional payments to it up to the salary amount are not taken into account, even if they are defined in the employment contract or the salary supplement adopted by the company. It must be taken into account that the corresponding days when the employee retained the average salary, and the amounts are excluded from the billing period. Accordingly, this additional payment falls under this definition. In 1C, payment based on average earnings is calculated quite simply.

Calculation of the amount due to the employee and average daily earnings

To determine the amount of accrual for the days the employee retains his average salary, his average daily earnings are calculated. Exceptions include only those employees for whom the calculation of working time in the amount is established (for them the average hourly earnings are determined).

Case Study 6

A commercial organization has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip for 7 days in December of this year. The billing period will include twelve months, that is, the time starting from December 1 of last year until November 30 of this year. The employee was given a salary of 30,000 rubles per month.

Pertov's average daily earnings will be:

338,990 rubles: 231 days = 1,467 rubles/day.

The employee must be paid according to average earnings for 7 days (a business trip is paid this way):

1467 rubles/day × 7 days = 10,269 rubles.

Calculation of the amount due to the employee and average hourly earnings

For employees for whom working hours have been recorded in the amount, the average hourly earnings are calculated for payment of those days in which the average earnings are maintained. Average hourly and average daily earnings are calculated in a similar way, but if for the average daily earnings only the number of days is taken into account, then for the average hourly earnings the actual number of hours worked by the employee is taken into account.

Case Study 7

A large company has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). In December of this year, an employee of the company was sent on a business trip for 7 days (according to the schedule of 56 hours). The billing period will include twelve months starting from the 1st day of December last year until the 30th day of November this year. For this employee, a tariff rate of 180 rubles/hour was established and a summarized recording of work time was established. The average hourly earnings of an employee will be:

341,820 rubles: 1843 hours = 185 rubles/hour

He should be paid according to average earnings (after all, a business trip is also considered working time):

185 rubles/hour × 56 hours = 10,360 rubles

For piece workers, average earnings when taking into account working hours in total are calculated in a similar way to this. All payments included in the calculation that we presented above and the time actually worked by the pieceworker take part in the calculation.

What recommendations for establishing a billing period for calculating average earnings in an organization are presented in Letter of the Ministry of Finance of the Russian Federation dated January 25, 2016 No. 03-03-06/2/2557? How to calculate if for an employee the pay period consisted of excluded time or the vacation was received in advance?

The holiday season will begin very soon. This means that accountants will need to calculate vacation pay for employees. In the article, we will recall the procedure for calculating vacation pay, and also talk about the Letter of the Ministry of Finance of the Russian Federation dated January 25, 2016 No. 03-03-06/2/2557, in which employees of this department allowed organizations to calculate vacation pay according to their own rules, but taking into account certain nuances.

Calculation of vacation pay in accordance with labor laws

According to Art. 139 of the Labor Code of the Russian Federation, for all cases of determining the amount of average wages (average earnings) provided for by the Labor Code, a uniform procedure for its calculation is established. So, as a general rule, when calculating vacation pay, it is necessary to use the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

What payments are included in the calculation of vacation pay?

Based on clause 2 of Regulation No. 922 and Art. 139 of the Labor Code of the Russian Federation, when calculating vacation pay, average earnings include all types of payments that are provided for by the remuneration system (salary, bonuses, allowances, etc.). In this case, the source of these payments does not matter.

What payments are not included in the calculation of vacation pay?

According to clause 3 of Regulation No. 922, when calculating average earnings for determining vacation pay, social and other payments that do not relate to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account. In addition, the calculation excludes amounts paid for the time when the employee did not work, but his earnings were retained (for example, vacation pay, payment for days off to care for a disabled child, payment for business trips, periods of illness and other times when the employee was released from work). work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation) (clause 5 of Regulation No. 922).

In addition to the above, Regulation No. 922 establishes the specifics of accounting for bonuses and remunerations when calculating vacation pay, as well as when increasing official salaries in an institution.

Example 1.

An employee of the institution was granted leave of 28 calendar days from April 25, 2016. It is 27,000 rubles. The billing period is from 04/01/2015 to 03/31/2016. During this billing period, the employee was:

on vacation - 28 calendar days in July 2015, his salary for this month excluding vacation pay amounted to 3,522 rubles;

on sick leave - seven calendar days in December 2015, his salary for December excluding temporary disability benefits is 22,000 rubles.

Let's calculate the amount of vacation pay.

According to paragraphs. “b” clause 5 of Regulation No. 922, when calculating average earnings, the time, as well as the amounts accrued during this time, when the employee received temporary disability benefits are excluded from the calculation period. In this case, it is necessary to take into account clause 10 of Regulation No. 922, which states that if one or more months of the billing period are not fully worked out or time is excluded from it in accordance with clause 5 of this regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3), multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

Salary for the billing period excluding temporary disability benefits and vacation pay amounted to 295,522 rubles. (27,000 rub. x 10 months + 22,000 rub. + 3,522 rub.).

By virtue of clause 10 of Regulation No. 922, the number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in a given month.

So, the number of calendar days will be equal to:

in July (the employee had a vacation this month) - 2.84 cal. days (29.3 / 31 x (31 - 28)), where 31 is the number of calendar days in July, 28 is the number of calendar days of vacation;

in December (this month the employee was paid temporary disability benefits) - 22.68 cal. days (29.3 / 31 x (31 - 7)), where 31 is the number of calendar days in December, 7 is the number of calendar days due to the employee’s illness.

The average daily earnings of an employee will be 927.80 rubles. (295,522 rub. / (10 months x 29.3 cal. days + 2.84 cal. days + 22.68 cal. days)). The amount of vacation pay will be 25,978.40 rubles. (927.80 rub. x 28 cal. days).

For your information

In this example, the employee’s vacation begins on April 25, 2016, and part of the vacation falls on non-working holidays (May 1, 2 and 9). According to Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of annual main leave are not included in the number of vacation days. Thus, the last day of vacation will not be 05/22/2016, but 05/25/2016.

So, we have calculated the amount of vacation pay in accordance with Regulation No. 922. Now we will consider the explanations of the employees of the financial department.

Calculation of vacation pay taking into account clarifications of the Ministry of Finance

Financiers in Letter No. 03-03-06/2/2557 drew attention to paragraph. 6 tbsp. 139 of the Labor Code of the Russian Federation, according to which the employer may, in a collective agreement or local regulatory act, provide for other periods for calculating average wages, if this does not worsen the situation of employees.

From this norm it follows that the organization has the right to make payments to employees accrued on the basis of the average salary, the calculation of which is carried out according to the rules enshrined in the collective agreement and (or) local regulations, which are drawn up in accordance with the norms of the Labor Code of the Russian Federation. However, in this case, the accountant will have to calculate vacation pay twice: according to the general rules in accordance with Regulation No. 922 and the rules established by the collective agreement, and pay a larger amount.

Example 2.

Let's use the conditions of example 1. Let's add that the local regulatory act of the organization stipulates that vacation pay is calculated for two calendar years preceding the vacation. Let's calculate the amount of vacation pay.

So, the calculated period in this case will be from 04/01/2014 to 03/31/2016. Let us add that the employee did not fully work the period from 04/01/2014 to 03/31/2015: in September 2014 he was on vacation (28 calendar days), his salary for September excluding vacation pay amounted to 2,454.55 rubles.

The employee’s salary for the billing period is RUB 594,976.55. (RUB 27,000 x 11 months + RUB 2,454.55 + RUB 295,522).

So, the number of days in September (the employee had vacation this month) is 1.95 cal. days (29.3 / 30 x (30 - 28)), where 31 is the number of calendar days in July, 28 is the number of calendar days of vacation.

The average daily earnings of an employee will be 925.64 rubles. (594,976.55 rub. / (21 months x 29.3 cal. days + 1.95 cal. days + 2.84 cal. days + 22.68 cal. days)). The amount of vacation pay will be 25,917.92 rubles. (925.64 rubles x 28 cal days).

The amount of vacation pay, calculated according to the rules of the Labor Code of the Russian Federation, amounted to 25,978.40 rubles. (see example 1). This is more than the amount of vacation pay when calculated on the basis of the organization’s local regulations. Consequently, the employee will need to pay a large amount (RUB 25,978.40), since, according to Art. 139 of the Labor Code of the Russian Federation, the deterioration of the situation of workers in comparison with that provided for by the Labor Code is not allowed.

Examples of calculating vacation pay in various situations

If the employee's pay period consisted of excluded time...

Example 3.

The employee was hired on January 10, 2012. Her salary is 27,000 rubles. From September 1, 2012, she was granted maternity leave, and then parental leave. After this, she was again granted the specified leave in connection with the birth of her second child (the employee never returned to work), the last leave ended on May 17, 2016. That day she submitted her resignation. Let's calculate the amount of compensation for vacation.

The billing period in the example under consideration is from 05/01/2015 to 04/30/2016, during this period the employee was on maternity leave. In this regard, it is necessary to use the norm of clause 6 of Regulation No. 922: if the employee did not have actually accrued wages or actually worked days for the billing period or a period exceeding the billing period, or this period consisted of time excluded from the billing period in accordance with clause 5 of Regulation No. 922 , average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the calculated one.

From paragraph 6 of Regulation No. 922 it follows that in order to calculate average earnings it is necessary to take as the calculation period from 04/01/2012 to 04/30/2013, since before that all previous periods equal to the calculation period consisted of time that is excluded from the calculation period on the basis clause 5 of Regulation No. 922. Thus, the earnings on the basis of which the average daily earnings will be calculated will be equal to 135,000 rubles. (RUB 27,000 x 5 months).

So, the average daily earnings will be 921.50 rubles. (RUB 135,000 / 29.3 cal days x 5 months). According to clause 28 of the Rules on regular and additional leaves, approved by the People's Commissariat of the USSR dated April 30, 1930 No. 169 (hereinafter referred to as
Rules), for an employee who has worked for less than 11 months, the vacation days for which compensation must be paid are calculated in proportion to the months worked. Therefore, the employee is entitled to 18.67 cal for the period from January 10, 2012 to August 31, 2012, that is, for eight months. days ((28 cal days / 12 months) x 8 months).

For your information

By virtue of clause 35 of the Rules, surpluses amounting to less than half a month are excluded from the calculation, and surpluses amounting to more than half a month are rounded up to a full month. In this example, the employee started work on January 10, 2012, which means this month is counted as a full month.

Let us remind you that according to Art. 121 of the Labor Code of the Russian Federation, the period of maternity leave is included in the length of service giving the right to receive leave, but the period of leave to care for a child until he reaches the age established by law is not included in this length of service. This means that the employee is entitled to additional days of vacation for the period when the woman was on maternity leave. So, during this period she is entitled to 11.67 calories. days (28 cal. days / 12 months x 5 months), where 5 is the number of months during the period of maternity leave (140 cal. days), and since she had two such leaves, then she Allowed 23.34 cal. days (11.67 cal days x 2).

Thus, the employee must be paid compensation for 42 cal. days (18.67 + 23.34).

Compensation for vacation will be 38,703 rubles. (921.50 rub. x 42 cal. days).

If an employee is granted leave in advance...

Example 4.

The employee was hired on 03/01/2016, the employer provided him with leave from 05/23/2016 to 05/27/2016 (five calendar days). The employee's salary is 27,000 rubles. Let's calculate the amount of vacation pay.

The estimated period in this case will be from 05/01/2015 to 04/30/2016. However, the employee started work only on 03/01/2016. Thus, his earnings for the billing period will be 54,000 rubles. (RUB 27,000 x
2 months).

The average daily earnings will be 921.50 rubles. (54,000 rubles / 2 months x 29.3 cal days). The amount of vacation pay is 4,607.50 rubles. (921.50 rub. x 5 cal. days).

Example 5.

The employee was hired on 06/01/2016, his salary is 27,000 rubles. From 06/27/2016 to 06/30/2016 (four calendar days) he was granted leave in advance. Let's calculate the amount of vacation pay.

The estimated period in this case will be from 06/01/2015 to 05/31/2016. According to the conditions of the example, the employee has no days worked and no salary in the billing period. This means that it is necessary to apply clause 7 of Regulation No. 922, which states: if the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for actually worked employee days in the month of occurrence of an event that is associated with maintaining average earnings.

First, let's calculate the amount of earnings for June. It will be equal to 21,857.14 rubles. (RUB 27,000 / 21 work days x 17 work days), where 21 is the number of working days in June 2016 according to the production calendar, 17 is the number of days worked by the employee in June.

Now you need to determine the number of days in an incompletely worked month. In this case, it is necessary to apply the norm of clause 10 of Regulation No. 922 (as in example 1). So, the number of calendar days will be 25.4 (29.3 / 30 x 26), where 30 is the number of calendar days in June, 26 is the number of calendar days in June attributable to the time worked by the employee.

The average daily earnings will be 860.52 rubles. (RUB 21,857.14 / 25.4 cal days). The amount of vacation pay is RUB 3,442.08. (RUB 860.52 x 4 cal. days).

If an employee does not have a single day worked...

Example 6.

The employee was hired on June 1, 2016 and was sent to study on the same day. In this regard, he was granted study leave (10 calendar days). Employee salary – 27,000 rubles. Let's calculate the amount of vacation pay.

The billing period in this case will be the period from 06/01/2015 to 05/31/2016. From the conditions of the example it follows that the employee does not have a single day worked. In this case, it is necessary to apply clause 8 of Regulation No. 922, by virtue of which, if the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event related to the preservation of average earnings, the average earnings is determined based on the tariff rate and salary (official salary) established for him.

The average daily earnings will be 921.50 rubles. (RUB 27,000 / 29.3 cal days). The amount of vacation pay will be 9,215 rubles. (921.50 rub. x 10 cal. days).

If an employee is granted leave in working days...

Example 7.

The employee of the institution was granted leave of two working days (from 03/01/2016 to 03/02/2016), since the agreement was concluded with him from 02/01/2016 to 03/31/2016. He was paid a salary for February in the amount of 27,000 rubles. Let's calculate the amount of vacation pay.

From the conditions of the example it follows that the employee’s vacation is granted in working days, which means that to calculate vacation pay it is necessary to use clause 11 of Regulation No. 922, which states: the average daily earnings for paying for vacations provided in working days, as well as for paying compensation for unused vacation is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a six-day working week.

The average daily earnings of an employee will be 1,125 rubles. (27,000 rubles / 24 working days), where 24 is the number of working days in February 2016 according to the production calendar. The amount of vacation pay is 2,250 rubles. (RUB 1,125 x 2 working days).

If an employee works part-time...

Example 8.

Since 02/01/2016, the institution has established a part-time working regime - a four-day working week, an eight-hour working day. Until this time, the institution had a 40-hour, five-day work week. Employee salary – 27,000 rubles. From June 1, 2016, he was granted annual paid leave. The billing period is from 06/01/2015 to 05/31/2016. During this period, the employee was on sick leave (from November 23, 2015 to November 27, 2015) and on annual leave (from August 1, 2015 to August 28, 2015). Let's calculate the amount of vacation pay.

By virtue of clause 12 of Regulation No. 922, when working part-time (part-time, part-time), the average daily earnings to pay for vacations and pay compensation for unused vacations are calculated in accordance with clauses 10 and 11 of this provision.

So, the actual accrued earnings for the billing period will be 270,374.42 rubles. (RUB 27,000 x 6 months + RUB 1,285.71 + RUB 20,250 + RUB 23,094.34 + RUB 21,857.14 + RUB 20,571.43 + RUB 21,315.80) , Where:

RUB 1,285.71 – wages for August 2015 excluding vacation pay (RUB 27,000 / 21 working days x 1 working day);

RUB 20,250 – wages for November 2015 excluding temporary disability benefits (RUB 27,000 / 20 work days x 15 work days);

RUB 23,094.34 – salary for February 2016 (RUB 27,000 / 159 hours x 136 hours);

RUB 21,857.14 – salary for March 2016 (RUB 27,000 / 168 hours x 136 hours);

RUB 20,571.43 – wages for April 2016 (RUB 27,000 / 168 hours x 128 hours);

RUB 21,315.80 – salary for May 2016 (RUB 27,000 / 152 hours x 120 hours).

Now let's calculate the number of days in the reporting period. Due to the fact that it included excluded time (vacation and illness), it is necessary to apply clause 10 of Regulation No. 922. So, the number of calendar days will be:

in August – 2.9 cal. days (29.3 / 31 x 3), where 31 is the number of calendar days in August, 3 is the number of calendar days in August attributable to the time worked by the employee;

in November - 24.42 cal. days (29.3 / 30 x 25), where 30 is the number of calendar days in November, 25 is the number of calendar days in November attributable to the time worked by the employee.

The average daily earnings of an employee will be 844.07 rubles. (RUB 270,374.42 / (29.3 cal. days x 10 months + 2.9 cal. days + 24.42 cal. days)). The amount of vacation pay will be 23,633.96 rubles. (RUB 844.07 x 28 cal days).

If an employee was paid bonuses during the pay period...

Example 9.

The employee was granted leave from 06/01/2016. The monthly official salary of an employee is 27,000 rubles. The billing period is from 06/01/2015 to 05/31/2016. During the billing period, the employee was on sick leave (from 02/01/2016 to 02/05/2016), and he was also paid:

monthly bonus in the amount of 6,000 rubles;

quarterly bonus in the amount of RUB 15,000;

bonus based on the results of 2015 (paid in January) in the amount of 30,000 rubles.

Let's calculate the amount of vacation pay.

First, let us recall that clause 15 of Regulation No. 922 provides for the nuances of calculating average earnings in such a situation. If bonuses and remunerations were paid to the employee during the billing period, they are taken into account in the following order:

1) monthly bonuses and rewards– actually accrued in the billing period, but no more than one payment for each indicator for each month of the billing period.

From the conditions of the example it follows that the employee is paid monthly bonuses in the amount of 6,000 rubles, which means that they will be taken into account when determining average earnings. However, in February 2016 he was on sick leave. In this case, you need to consider: if the time falling within the billing period is not fully worked or time is excluded from it in accordance with clause 5 of Regulation No. 922 , bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for the time actually worked in the billing period (monthly, quarterly, etc.).

Thus, the bonus for February when calculating average earnings will be taken into account in the following order: from the bonus amount for February 2016, it is necessary to exclude the number of days when the employee was on sick leave, we get 15 workers. days (20 - 5), where 20 is the norm of working days in February 2016 according to the production calendar. Consequently, the bonus amount for February 2016, which will be taken into account when calculating vacation pay, will be 4,500 rubles. (6,000 rubles / 20 working days x 15 working days).

The total amount of monthly bonuses, which will be taken into account when calculating average earnings, will be equal to 70,500 rubles. (11 months x 6,000 rub. + 4,500 rub.);

note

The bonus accrued in the month the vacation was provided will not be taken into account, since it is not included in the billing period.

2) quarterly bonuses for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, and in the amount of the monthly part for each month of the billing period, if the duration of the period for which they are accrued, exceeds the duration of the billing period.

From the conditions of the example it follows that the employee is paid quarterly bonuses. So, the calculation period (from 06/01/2015 to 05/31/2016) includes:

in July 2015 - bonus paid for the second quarter of 2015 in the amount of 15,000 rubles. In the calculation for calculating average earnings, only part of this bonus will be taken into account, namely 5,000 rubles. (RUB 15,000 / 3 months x 1 month);

in October 2015 - bonus paid for the third quarter of 2015 in the amount of 15,000 rubles. This bonus will be taken into account in full;

in January 2016 - bonus paid for the fourth quarter of 2015 in the amount of 15,000 rubles. This premium will be taken into account in full;

in April 2016 - bonus paid for the first quarter of 2016 in the amount of 15,000 rubles. It will not be taken into account in full, since in February 2016 the employee was on sick leave, but in the amount of RUB 13,660.71. (15,000 rubles / 56 working days x (56 working days - 5 working days)), where 56 is the number of working days in the first quarter of 2016 according to the production calendar, 5 is the number of working days falling on period of employee illness.

The total amount of quarterly bonuses, which will be taken into account when calculating average earnings, will be 48,660.71 rubles. (5,000 + 15,000 + 15,000 + 13,660.71);

3) remuneration based on work results for the year, one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year, accrued for the calendar year preceding the event - regardless of the time of their accrual. From the conditions of the example it follows that in January 2016 the employee was paid a bonus for 2015 in the amount of 30,000 rubles. This premium will be taken into account in full.

Now let’s calculate the total amount of earnings for the billing period. It will be equal to 466,410.71 rubles. (27,000 rub. x 11 months + 20,250 rub. + 70,500 rub. + 48,660.71 rub. + 30,000 rub.), where 20,250 rub. (RUB 27,000 / 20 work days x 15 work days) is the salary for February 2016, excluding temporary disability benefits.

Let's calculate the number of calendar days in an incomplete month (February 2016). It will be equal to 24.25 cal. days (29.3 / 29 x 24), where 29 is the number of calendar days in February 2016, 24 is the number of calendar days attributable to the time worked by the employee.

The average daily earnings of an employee is 1,345.87 rubles. (RUB 466,410.71 / (29.3 cal. days x 11 months + 24.25 cal. days)). The amount of vacation pay will be 37,684.36 rubles. (RUB 1,345.87 x 28 cal days).

In conclusion, we would like to draw your attention once again: if a local regulatory act of an organization establishes a different period for calculating vacation pay, it is still necessary to make the calculation on the basis of labor legislation, since according to Art. 139 of the Labor Code of the Russian Federation, the deterioration of the situation of workers in comparison with that provided for by the Labor Code is not allowed.

Calculation of average earnings in various situations

The calculation of average earnings for a business trip is regulated by the laws of the Labor Code and is made individually for each employee, taking into account the amount of his salary, days worked, sick leave, vacations and factors that directly affect the amount of average earnings. In each case, to calculate average earnings, it is necessary to take into account a lot of nuances. For example, the procedure for calculating average earnings for salary increases and overtime work will be different.

Laws that describe in detail the technology for calculating average wages and payment for business trips are found in the following documents of the Labor Code of the Russian Federation:

Article 167 guarantees the employee the preservation of his job and average earnings during a business trip. The organization is obliged to pay expenses associated with the business trip.

Article 168 regulates the refund of all employee expenses during a business trip, which include: accommodation expenses, travel expenses and other expenses negotiated with the employer individually.

Article 169 obliges employers to reimburse the employee for all expenses for moving to a place of work in another city. The employer must fully reimburse the costs of moving the employee and his family, as well as the costs of transporting property and the costs of settling into a new place of residence. The amount of payments is determined when concluding an employment contract.

Resolution 922 on average earnings dated December 24, 2007 is taken into account when calculating the average earnings of an employee sent on a business trip.

The regulation on the specifics of sending employees on business trips also serves as the main source of information for calculating the average salary.

In accordance with these documents, an employee sent on a business trip can count on maintaining the average salary. In particular, the employee is paid a salary for those days when he was on the road or was forced to interrupt his business trip for reasons beyond his control.

When calculating the average daily earnings of an employee, the provision on the specifics of the procedure for calculating average wages No. 916 is used.

According to this provision, when calculating average earnings, it is necessary to take into account all payments to the employee for the pay period. Social payments (travel, food, training, etc.) are not taken into account when calculating an employee’s average daily earnings.

The amount of average daily earnings is calculated from the total amount of cash payments to the employee during the 12 calendar months preceding the event (business trip, vacation, dismissal, etc.). If during the past 12 months the employee did not work or did not have wages, his average approximate earnings are calculated from the 12 calendar months when the employee received wages.

When calculating average earnings for study-related vacations, the employee is paid for all calendar days (including holidays and weekends) that fall during the study vacation.

The average salary of an employee cannot be lower than the average in Russia (that is, the minimum amount of average earnings in the country).

The amount of payments received by the employee during the pay period;
Billing period (12 calendar months that preceded the business trip, and for which the average salary was calculated):
How many working days were there in this billing period minus holidays and weekends? Payment for overtime, sick leave and vacations is calculated separately.

A calendar month is the period from 1 to 30 (29,31) inclusive.

Since his average earnings are calculated for 12 calendar months, during which the employee’s average salary was maintained, then in calculating the average earnings for a business trip from July 15, 2012, the calculation period will be the time from July 1, 2011 to June 31, 2012.

When calculating average earnings during a business trip, only days worked during the billing period are taken into account. This rule also applies if the employee is employed part-time. You can find out about the days worked during the billing period in the time sheet. By the way, you can download the work time sheet for 2017 for free in EXCEL using the link.

To determine the amount of average earnings during a business trip, falling on working days, the accountant multiplies the number of business days by the average daily earnings.

Calculation of average daily earnings for a business trip

Example: employee A.N. Petrov was sent on a business trip from June 20 to June 25. In this case, to calculate average earnings, take the calculation period of 12 calendar months that precede the month of the business trip. In this case, this is the period from June 1 of last year to May 31 of this year.

This employee receives a monthly salary of 30,000 rubles, the billing period is 249 working days. Subtract from the billing period:

The period when the employee was at home due to illness (04/20/2012-04/27/2012) is only 6 working days.
The time during which the person was on vacation (02/19/2012-03/23/2012) is only 26 working days.

It turns out that during the billing period the employee worked 217 working days out of 249. Since during the past billing period the employee received wages and bonuses in the amount of 530,500 rubles, the average daily earnings of this employee for the billing period will be 2,444 rubles (530,500 rubles divided by 217 working days).

A simple calculation of the average earnings for a business trip showed that the salary for 5 days of business trips will be 12,220 rubles.

In addition to sick time and vacations, the billing period does not include:

The time when the employee was on unpaid leave at his own expense;
The period when the employee received benefits in connection with pregnancy and childbirth or due to temporary loss of ability to work;
Paid days off provided by an organization to an employee raising a disabled child;
The time during which a person was released from work with partial or full pay.

If not all days of the billing period were worked by the employee, the accountant calculates the number of working days worked and, based on them, calculates the average daily earnings.

The amount of average earnings is calculated taking into account many factors:

Special rewards that are awarded to members of election commissions, members of local government, deputies, etc.
Salary given to employees as a percentage of sales of the enterprise's products or provision of services.
Salaries given to employees in non-cash equivalent.
Media staff fees.
Compensation payments to workers for harmful or difficult working conditions, for work on holidays and weekends, and for night shift work.
Special allowances (for experience, length of service, obtaining a qualification category, etc.).
Awards.
Other payments provided by this institution.

At the same time, the regulation on average earnings regulates any cash payments issued to employees of an institution not as payment for work. This includes: financial assistance, interest on deposits, etc.

Let's return to the previous example: employee A.N. Petrov was on a business trip from June 20 to June 25. During the previous billing period, Petrov worked all working days; in March, he was awarded a bonus of 2,000 rubles. In April of the same year, the employee received financial assistance from the institution in the amount of 30,000 rubles. The monthly salary of an employee is 3,000 rubles. In this case, when calculating the average salary, not only the salary for 12 working months is taken into account, but also special payments in the amount of 32,000 rubles.

If for 12 calendar months Petrov worked overtime on weekends and holidays, then the salary for these days is also added to the amount of payments, which is taken into account when calculating the average daily earnings.

The average wage provision guarantees workers compulsory night pay. The overtime pay amount is also added to the total pay amount to calculate the average salary.

Bonuses and allowances in honor of anniversaries, holidays and overtime work outside of work duties, as a rule, are not taken into account when calculating the average daily wage.

If during the billing period the employee received additional payment for combining professions or performing the work duties of an absent employee, the amount of these payments is added to the amount of wages for the billing period.

For example, employee Petrov was on a business trip from June 20 to June 25, 2012. Petrov's salary is 10,000 rubles. In January of this year, Petrov temporarily performed the duties of an engineer, and he was given a bonus of 40% of his salary.

In this case, the additional payment amount is: 10,000 * 30% = 4,000 rubles.

Considering that Petrov worked all working days during the past billing period, the total amount of payments to the employee, which is taken into account in calculating the average salary, will be:

(10,000 rubles * 12 months) + 4,000 rubles = 124,000 rubles.

Calculation of average wages with a salary increase

Unfortunately, many accountants make mistakes in calculating the average salary when increasing employee salaries. In this case, the average salary is calculated using a conversion factor.

The conversion factor is the division of the new salary by the previous salary.

Calculation example:

In 2011, employee Petrov received a monthly salary of 20,000 rubles, and since February 2012 his salary increased to 25,000 rubles. For the period of 2011, the employee received a salary of 240,000 rubles (provided that Petrov worked all calendar days), and from February to April Petrov received 75,000 rubles. To calculate the increase factor, you need to divide 25,000 by 20,000. We get a gain factor of 1.25. Next, the amount received before the salary increase must be multiplied by the coefficient: 240,000 * 1.25 = 300,000.

(300,000 rubles + 75,000 rubles) / 12 months / 29.4 days * 28 (depending on the number of days of vacation or business trip).
Calculation of average daily earnings for vacations, benefits and various payments

In principle, the calculation of average daily earnings for the payment of benefits for child care up to 1.5 years, for vacation and severance pay differs little from the calculation of earnings for calculating the amount of travel allowances. But in these cases there are some important nuances.

Calculation of average earnings for vacation pay and holidays

The calculation of average earnings for accrual of vacation pay is made taking into account all payments to this

employee during the pay period. Social benefits that have nothing to do with wages (financial assistance, gifts for holidays) are not taken into account when calculating the amount of vacation pay.

Earnings for calculating vacation pay are calculated in the same way as average earnings for paying for business trips: the amount of wages for 12 calendar months is divided by 12, and then divided by the average monthly number of calendar days - 29.4.

From January 1 of this year, payment based on average earnings in connection with caring for a child under 1.5 years old is calculated according to new rules. According to the new law, the amount of child care benefits should be calculated in the amount of 40% of a woman’s average daily earnings for the 24 months preceding maternity leave. The average daily earnings are calculated taking into account all vacations, sick leave, periods of unemployment and temporary disability. The income received over these 2 years must be divided by 730 and multiplied by 40%. According to the new rules, the maximum amount of child care benefits will be about 15,000 rubles.

The new rules for calculating benefits will be beneficial to those women who held high-ranking positions with a good salary for 2 years before going on maternity leave.

Calculation of average earnings during reduction and dismissal

In the event that an organization terminates an employment contract with an employee due to another staff reduction, the employee is entitled to severance pay, which is equal to the amount of average monthly earnings. How is average earnings calculated upon dismissal? According to the Labor Code, for 2 months from the date of dismissal, the employee retains his salary for the period of his work.

The calculation period in case of dismissal is calculated using the same formula as in the case of payments for business trips. That is, the 12 calendar months preceding the moment of dismissal from work are taken into account.

The employer is obliged to pay severance pay for the month following the day the employee is laid off.

Certificate of average earnings when receiving benefits

Filling out a certificate of average earnings must take into account strict requirements. First of all, a certificate of average earnings is issued exclusively on a specific form. It is necessary to fill out all points of the certificate and indicate the exact figure of average earnings.

The certificate is taken from the person’s last place of work with the appropriate seals of the institution. The document indicates the length of service for the billing period (12 months). It is important to correctly set the billing period taking into account the dismissal period (3 months before leaving work). The amount of average earnings is written down in numbers and in words without spelling errors.

In order to avoid errors in calculating average and average daily earnings, it is necessary to monitor changes in legislation. Unfortunately, such changes occur quite often.

Receive the most to your email:

By law, to calculate most benefits and vacations, as well as many other payments to company personnel, the calculation of average earnings is required. In this case, you may need not only the average monthly wage, but also the average daily or even average hourly wage. In order to correctly determine the amount of average earnings, it is important for each specialist to know the many subtleties of this calculation.

Why calculate average earnings?

Average earnings are calculated by an accountant or other authorized financial specialist in order to calculate a number of material payments:

current and educational vacation pay;
benefits due to illness or maternity leave;
business trips;
salaries for an employee transferred to a position paid lower than the existing one due to health reasons;
compensation for the days an employee undergoes a mandatory medical examination;
compensation accruals in cases where an employee is entitled to rest days for participating in blood donation.

Depending on the type of accruals made, calculations of average monthly and average daily earnings are distinguished. Most often, in enterprises this is required when calculating sick leave compensation. The calculation rules are enshrined in Article 139 of the Labor Code of the Russian Federation.

Calculation of average daily earnings

Average earnings are calculated based on the wage fund established for the full previous year. According to the norms of the Labor Code of the Russian Federation, to determine it, you first need to calculate the average daily or even average hourly wage.

To determine one of these values, you will need to decide on two indicators:

Billing period. It represents the number of days or hours an employee reported to work during the previous 12 months. For example, if calculations are made in June 2016, then the period from 08/01/15 to 05/31/16 is taken.
The amount of payments that are taken to account for average income.

Formula

The standard formula for calculating the average daily earnings of any employee is as follows:

SDZ = CH/12 months/29.3, where:

SDZ – average daily wage;
29.3 is the average number of days in a month for one year, established by law.

The standard calculation formula is used extremely rarely; more often the accountant has to use more complex calculations, since almost every employee has periods not worked during the year, which should be deducted when calculating average earnings.

In this case, you have to make calculations in the following order:

Select months fully worked by day, count their number and multiply by 29.3.
Calculate the number of calendar days in which the daily rate is not fully worked. To do this, divide 29.3 by the total number of days in an incomplete month and multiply by the number of exit days noted in the report card.
Then we add up the results of the first two points, resulting in the total number of output.
Finally, we divide these accruals by the calculated number of days worked.

Calculation example

The head of Alpha LLC received an application from engineer Ivanov for annual leave from June 1, 2016.

To calculate vacation pay, an accountant needs to calculate the employee’s average income for one day.

To do this, he sets the following data:

Ivanov was accepted into the organization on October 15, 2015;
during the entire period of work, this employee was sent on a five-day business trip from March 1 to 5, and was also issued a sick leave from April 14 to 21;
the amount of payroll accruals intended to determine vacation pay amounted to 260,000 rubles.

Based on the information received, the calculation of engineer Ivanov’s average daily earnings for the period worked should be done in the following order:

We select full months: there are only five of them. We find the average number of working days for a given period: 29.3 x 5 = 146.5.
Next, we calculate the average number of days in partial months:

October – 15: 29.3/31x12 = 11.3
March – 16: 29.3/31x17 = 16.1
April – 16: 29.3/30x15 = 14.7
Total: 11.3+16.1+14.7 = 42.1

Add both totals 146.5 + 42.1 = 188.6
We calculate the average daily earnings 260000/188.6 = 1378.58 rubles.

Based on the data received, the accountant calculates vacation pay.

But, it is important to remember that when working for less than 12 months, the employer has the right not to provide the required 28 days of vacation.

Calculation of average monthly earnings

Unlike the average daily wage, labor legislation does not consider the methodology for calculating average monthly earnings as a separate necessary indicator. According to Article 139 of the Labor Code of the Russian Federation, a single calculation algorithm is provided for all cases, taking into account earnings for one working day.

Formula

Most often, the calculation of average monthly earnings is carried out to obtain severance pay and compensation for staff reductions. The standard formula for calculating average monthly earnings is as follows:

SMZ = CH/12 months x KRD, where:

SDZ – average monthly wage;
CH – the amount of accruals for the previous year, taking into account all payments provided for by law;
KRD – number of working days in the billing month.

Calculation example

Let's calculate the redundancy allowance for the seller N.V. Varova. According to the manager’s order, she must be dismissed effective July 1, 2016.

This employee has been working at the company since July 2013. Then the benefit will be calculated based on the period from 07/01/15 to 06/30/16, for which the following personnel and financial information is available:

accrued on salary 85,200 rubles;
bonuses were paid for high sales figures - 15,000;
paid for the birthday - 2000 rubles;
vacation was granted from 03/14/16 to 04/10/16 and vacation pay of 7,500 rubles was paid.
financial assistance was provided for vacation in the amount of 1,500 rubles.

Calculation of redundancy benefits will be made in the following order:

The annual amount of accruals is calculated to calculate the average earnings of 85,200 + 15,000 = 100,200 rubles.
The billing period is calculated:

for full months - 10 months x 29.3 = 293 days;
for partial months: March 29.3/31x8 = 7.6 days; April 29.3/30x15 = 14.7 days;
final annual value: 293+7.6+14.7 = 315.3 days.

The average earnings for one day are determined: 100,200 rubles / 315.3 days = 317.79 rubles.
The average monthly accruals for working days in July are calculated as 317.79 rubles x 21 days = 6,673.59 rubles. This amount will become the monthly redundancy allowance.

Payments that are taken into account when calculating

When calculating average earnings, the following payments are taken into account as part of total accruals:

salary and other types of remuneration for work, as well as non-material remuneration;
additional payments and allowances for salaries or tariff payments for various additional services or a high level of professionalism in a particular field;
payments based on legislative regulation of working conditions, including regional coefficients, as well as bonuses for the complexity of the work and for performing dangerous or harmful work, etc.;
bonuses and remuneration approved by salary regulations and not considered charitable assistance;
other material payments reflecting wages.

It is important to remember that just as days away from work are subtracted from the billing period, payments that compensate for this time are also excluded from total earnings:

vacation pay;
business trips;
sick leave and some other benefits.

According to Resolution No. 922, the total accruals for calculating the average wage also do not take into account social payments paid by the employer, but not related to work activities: charitable assistance, funeral benefits, funds for holidays, compensation for food, travel and others.

Subtleties of calculating average earnings

When calculating average staff income, several nuances must be taken into account:

When an employee does not have income for the billing period or there are no days that can be counted into it, then his average payment is determined from the due accruals and time for the full calendar year preceding the billing year. If an employee does not have calculation data for two calendar years, then his average income is calculated based on the financial and time indicators of the month in which the calculations are made.
When calculating the average salary to determine overtime accruals, not only social payments, but also all types of bonuses are excluded from the amount of income for the billing period.
According to the clarifications of the Ministry of Finance of the Russian Federation from 2016, it was established that when calculating the average wage, all days of the month are taken into account, including scheduled weekends and public holidays.
If during the period taken into account in the calculation, there were increases in the fixed parts of wages in the organization, then the average earnings are calculated taking into account the increase in total accruals by a certain coefficient. It is calculated by calculation by dividing the rate in the month of increase by the rates of each previous month.

Calculating average earnings is a responsible financial transaction and requires careful adherence to all legal subtleties. First of all, this is due to the calculation of temporary disability benefits, the amounts of which are compensated from the social fund.

Therefore, if errors in calculations are discovered during an audit, the enterprise and its individual officials may be subject to penalties.

The employee was on maternity leave for up to 1.5 years. She decided to quit without going to work. How to calculate monetary compensation if the employee did not actually work during the billing period? What should be taken as average earnings?

Attention!
The online service “My Business” will help you quickly and accurately calculate compensation for unused vacation upon dismissal of an employee. Service
makes all the calculations in automatic mode! You just need to select the “Dismissal” item on the “Employees” tab.
In addition, the service allows you to keep records using OSNO and special modes (STS, UTII, Patent), including calculation of taxes and insurance contributions, calculation of salaries and vacation pay.
You can get free access to the service right now by following this link.

Cash compensation is paid to the employee upon dismissal for all unused vacations in accordance with Art. 127 Labor Code of the Russian Federation. Based on clause 28 of Rule No. 169, upon dismissal of an employee, compensation for unused vacation is calculated in proportion to the time worked by him in the institution.

Vacation days for which compensation must be paid are calculated in proportion to the months worked in accordance with clause 35 of Rule No. 169, starting from the date of hire, with the days worked being:

less than half a month - discarded;
more than half a month is counted as a full month.

Therefore, to determine the number of vacation days not used by an employee that are subject to compensation upon his dismissal, the employer needs to determine:

total length of service in the institution;
the presence of periods excluded from the length of service giving the right to leave, their duration in calendar days;
the number of vacation days due to an employee upon dismissal;
the number of vacation days used by the employee at the time of dismissal.

The length of service giving the right to leave is calculated as the difference between the employee’s total length of service in the institution and the periods not included in the leave length of service.

Article 121 of the Labor Code of the Russian Federation establishes that the length of service that gives the right to annual basic paid leave includes:

actual work time;
time when the employee did not actually work, but in accordance with labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract, he retained his place of work (position), including the time of the annual paid leave, non-working holidays, weekends and other rest days provided to the employee;
time of forced absence due to illegal dismissal or suspension from work and subsequent reinstatement to the previous job;
the period of suspension from work of an employee who has not undergone a mandatory medical examination (examination) through no fault of his own;
the time of unpaid leave provided at the request of the employee, not exceeding 14 calendar days during the working year.

The length of service giving the right to annual paid leave does not include the time:

absence of an employee from work without good reason, including due to his removal from work in cases provided for in Art. 76 Labor Code of the Russian Federation;
leave to care for a child until he or she reaches the legal age.

Based on Art. 139 of the Labor Code of the Russian Federation, the average salary of an employee is calculated based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retained his average salary. To calculate the average salary, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of their sources. The procedure for calculating average wages is approved by Regulation No. 922.

Clause 5 of Regulation No. 922 defines periods, as well as amounts accrued during this time, that are excluded from the calculation, for example, when an employee:

received average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child;
received temporary disability or maternity benefits;
was released from work with full or partial retention of wages;
was on leave without pay (parental leave until the child reaches the age specified by law).

In connection with this, Regulation No. 922 established a special procedure for calculating average wages in cases where the employee did not actually have accrued wages or actually worked days for the billing period:

for a period exceeding the billing period, or if this period consisted of time excluded from the billing period in accordance with clause 5 of Regulation No. 922. Average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the billing period (clause 6 of Regulation No. 922);
for the billing period and before the start of the billing period. Average earnings are determined based on the amount of wages actually accrued for the days actually worked in the month of occurrence of the event that is associated with maintaining average earnings (clause 7 of Regulation No. 922);
for the billing period, before the start of the billing period and before the occurrence of an event that is associated with maintaining average earnings. Average earnings are calculated based on the tariff rate and salary (official salary) established for the employee (clause 8 of Regulation No. 922).

According to clause 10 of Regulation No. 922, when paying compensation for unused vacation, the average daily earnings are used, which is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4).

Compensation for unused vacation is issued to the employee on the day of dismissal or the next day after applying for payment in accordance with Art. 140 Labor Code of the Russian Federation.

Thus, if the employee did not have actually accrued wages and actually worked days for the billing period and before the billing period, the average earnings are calculated based on the wages accrued for the actually worked days in the month of occurrence of the event that is associated with maintaining the average earnings (clause 7 of Order No. 922), that is, for the calculation, the actually accrued wages and the time worked up to the day of registration of maternity benefits are used, since the period during which the actually worked period and, accordingly, the accrued wages can be taken for calculation is legislatively is not limited. The law establishes that the billing period is taken into account from the date of hiring.

Example
The employee was hired on 09/01/2010, maternity benefits were accrued from 11/01/2010 to 03/20/2011, from 03/21/2011 the employee is on maternity leave for up to 1.5 years. The monthly salary is 10,000 rubles, there were no other accruals, the period from 09/01/2010 to 10/31/2010 was fully worked out. The employee quits on April 28, 2012 without returning to work. The next vacation is taken at the rate of 28 cal. days

During the billing period of 12 calendar months before the day of dismissal from 04/01/2011 to 03/31/2012, the employee was on maternity leave and had no actual accrued wages; in the previous period from 04/01/2010 to 03/31/2011, the time worked was from 09/01/2010 to 10/31/2010, therefore, we accept for calculation this period and the wages actually accrued for this time.

To calculate vacation days, we take the period from 09/01/2010 to 03/21/2011, which is 7 months (the period from 03/01/2011 to 03/21/2011 is 21 days, in accordance with clause 35 of Rule No. 169, the number of days that are more than half a month, counts as a full month.

The number of days of unused vacation is 16.33 (28 calendar days / 12 months x 7 months).
To calculate average earnings, we take the salary calculated for the period from 09/01/2010 to 10/31/2010 - 20,000 rubles. (RUB 10,000 x 2 months).
We find the average daily wage: 340.14 rubles. (RUB 20,000 / 2 months / 29.4 cal days).
Compensation for unused vacation will be 5,554.49 rubles. (340.14 rubles x 16.33 cal days).

note

In accordance with clause 16 of Order No. 922, when an institution increases tariff rates, salaries (official salaries), in this situation, the average salary of an employee, calculated for the billing period, increases by indexing it by the increase factor. This is due to the fact that the increase occurred after the calculation period before the occurrence of the calculation of average earnings associated with the calculation of compensation upon dismissal.

If the employee did not have a worked period before the occurrence of an event related to the preservation of average earnings (clause 8 of Procedure No. 922), the tariff rate and salary corresponding to the position occupied by the employee in accordance with the staffing table (tariffication) approved for the year are accepted for calculation. , which calculates the average earnings associated with dismissal.

Example
The employee was hired on October 13, 2010 as a secretary. On 10/14/2010, she submitted a sick leave certificate in connection with temporary disability, which was open for the period from 10/13/2010 to 11/01/2010, and from 11/02/2010 to 03/21/2011, a sick leave certificate was opened in connection with pregnancy. From March 22, 2011, the employee was granted maternity leave for up to 1.5 years.

During the billing period of 12 calendar months before the day of dismissal from 04/01/2011 to 03/31/2012, the employee was on maternity leave and had no actual accrued wages; in the previous period from 04/01/2010 to 03/31/2011, she also did not have any time worked and actually accrued wages.

Compensation for unused vacation is calculated for 6 months, since the period from 10/13/2010 to 10/31/2010 is 19 calendar days, from 03/01/2011 to 03/21/2011 – 21 calendar days. They are rounded to full months (clause 35 of Rules No. 169).

The number of days of unused vacation is 14 (28 calendar days / 12 months x 6 months).
In this case, for calculation we accept the official salary of the secretary in accordance with the staffing table of the institution for 2012, for example, 15,000 rubles.
We find the average daily wage: 510.2 rubles. (RUB 15,000 / 29.4 cal days).

Compensation for unused vacation will be 7,142.8024 rubles. (510.2 rubles x 14 cal days).

Rules on regular and additional leaves, approved. NKT of the USSR dated April 30, 1930 No. 169.

Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.