Accrual of downtime due to the fault of the employer. Forced downtime due to the fault of the employer Labor Code of the Russian Federation

Suspension of activities at an enterprise is usually a painful phenomenon. It may be forced due to financial difficulties or voluntary, for example, in connection with the repurposing of a business, etc. Administrative suspension of activities is also possible*. The outcome of such a procedure is obvious: the company is at a loss, the accountant has a headache, and the employees have uncertainty.

So, the company's activities have been suspended. But due to the fact that this suspension is temporary, the company’s employees retain their employment relationship with it and have the right to receive wages during downtime.

At the same time, the employee has the obligation to inform direct management in writing or orally about the beginning of production downtime caused by equipment breakdown or other reasons that make it impossible for the employee to continue to perform his job function. Otherwise there is no avoiding disciplinary action. A few years earlier, an employee who did not report was not paid for downtime.

At the initiative of the administration, employees cannot be sent on unpaid leave during the suspension of activities.

2/3 salary

The procedure for paying for downtime, depending on its causes, is determined as follows (Article 157 of the Labor Code of the Russian Federation):

• due to the fault of the employee - is not paid (there is one peculiarity here: when determining the average daily (hourly) earnings, the number of days actually worked will need to include days of downtime due to the fault of the employee (clause 4, sub. “c” of the Regulations on average earnings), which in turn will lead to a decrease in average earnings);
• through the fault of the employer - paid in the amount of at least 2/3 of the employee’s average salary (the average salary must take into account all types of payments provided for by the remuneration system: official salary, bonuses, additional payments, etc.);
• for reasons beyond the control of the employer and employee - in the amount of at least 2/3 of the tariff rate, salary (official salary) in proportion to downtime (bonuses, additional payments and other remunerations that are paid to the employee and are taken into account in the average earnings, in this case in calculations are not taken).

Local acts (employment contract, collective agreement) may also provide for higher payment for downtime periods.

At the same time, during the period of removal of an employee from work at the initiative of the employer in the cases listed in Article 76 of the Labor Code, the employee’s wages are not accrued, except for the cases provided for Labor Code and federal laws.

It should be noted that current labor legislation allows employees to be granted leave without pay only at their request, based on submitted applications. Therefore, at the initiative of the administration, it is impossible to send employees on unpaid leave during the suspension of activities.

Please note that downtime payment does not refer to compensation payments, but to wages. Therefore, accrued wages during the period of suspension of activities should be reflected in the usual manner, and only its calculation will differ (example 1).

Example 1:

Due to the fault of the employer, the employee was forced to take three days off work.

The employee's salary is 30,000 rubles.

In addition, for the billing period (last 12 months), the employee was paid:

• quarterly bonuses in total amount RUB 15,000;
• for work at night 5000 rubles.

The billing period accounts for 250 working days worked.

The total amount of salary accrued for the billing period will be 380,000 rubles. (30,000 rub. × 12 months + 15,000 rub. + 5,000 rub.).

The average daily earnings will be 1,520 rubles. (RUB 380,000: 250 work days).

The employee will receive a remuneration of 3,040 rubles. (1520 rubles × 3 days × 2/3).

Let's consider a situation where no one is to blame for the temporary suspension of activities (example 2).

Example 2:

Let's use the initial data from the previous example. We will calculate the salary amount at which downtime will be paid. We will not take into account when calculating additional payments, but we take into account only the net salary. The salary amount will be 20,000 rubles. (RUB 30,000 × 2/3).

Let’s say there are 20 working days in a month of downtime. Then the payment amount will be 3000 rubles. (RUB 20,000 / 20 working days × 3 working days).

The maximum amount of temporary disability benefits in 2008 (with the exception of temporary disability benefits due to an industrial accident or occupational disease) for a full calendar month cannot exceed 17,250 rubles.

Benefit

The rules for paying temporary disability benefits are regulated by Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ).

Thus, temporary disability benefits in the event of suspension of the company’s activities are paid regardless of when the disability occurred - before, during or after production downtime (example 3). In this case, the benefit is paid in the same amount as the salary is maintained during this time (at least 2/3 of the average earnings or official salary (tariff rate)) (Clause 7 of Article 7 of Law No. 255-FZ). Please note that the amount of the benefit cannot be higher than the amount of the benefit that the insured person would receive in the usual manner (depending on the length of service, the reasons that led to the disability, the maximum amount of the benefit established in the budget of the Social Insurance Fund of the Russian Federation).

Example 3:

An employee of the company was on sick leave for three calendar days during the suspension of the organization’s activities. Downtime occurred for reasons beyond the control of the employer and employee. Employee salary is 30,000 rubles.

Let us determine the amount of sick leave benefits during production downtime.

Let's calculate the average daily earnings:
30,000 rub. × 12 months : 365 days = 986.30 rub./day.

The estimated amount of the benefit under the condition of downtime will be 1972.60 rubles. (986.30 × 3 calendar days × 2/3).

The maximum allowable benefit amount will be 1,725 ​​rubles. (RUB 17,250: 30 calendar days × 3 calendar days).

In order to determine the amount to be paid, let's make a comparison:
1972.60 rub. > 1725 rub.

Since the maximum amount of temporary disability benefits exceeds the calculated amount, the accrued benefit will be 1,725 ​​rubles.

U. Gafarov, leading expert of the magazine "Practical Accounting"

* For cases of administrative suspension of activities, read the journal “Practical Accounting” No. 2, 2008, p. 60.

Source of material -

When sending workers on downtime, many enterprises pay for downtime in the amount of 2/3 of the tariff rate. It is illegal. The trade union committee of TagAZ LLC won a case in court on this issue, and the employer was forced to pay the outstanding amount of downtime, and even “compensation for moral damage.” The problem is now facing the employees of Tsentrosvarmash OJSC (Tver). The administration of the enterprise issued an order “to announce non-working days employees of OJSC "Tsentrosvarmash", according to which the company's staff is sent to "downtime" from December 21, 2009 to January 29, 2009. Moreover, they are going to pay for this time in the amount of only 2/3 of the tariff rate. The enterprise trade union (MPRA) has prepared a certificate on this matter.

Let's figure out together what this all means. Part 3 of Article 72.2 of the Labor Code of the Russian Federation (LC RF) defines downtime “as a temporary suspension of work for reasons of an economic, technological, technical or organizational nature.” Article 157 of the Labor Code of the Russian Federation (payment for downtime) establishes how downtime should be paid:

“Downtime (Article 72.2 of this Code) due to the fault of the employer is paid in the amount of at least two-thirds of the employee’s average salary (as amended by Federal Law No. 90-FZ of June 30, 2006)

Downtime due to reasons beyond the control of the employer and employee is paid in the amount of at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to downtime. (as amended by Federal Law No. 90-FZ of June 30, 2006)

Downtime due to the employee’s fault is not paid.”

What is the difference between 2/3 of the tariff rate or 2/3 of the salary? And the difference is most significant! Previously, we have repeatedly written to RC that tariff rates at our plant are very low; in reality, for a month of such downtime, a worker will receive about 4 thousand rubles, which is below even the subsistence level (by the way, this is also a violation). The average salary is calculated based on the real earnings of workers for the previous year, including bonuses and other allowances and payments. In reality, on average it is about 10-12 thousand per month. As you can see, the difference is significant! Almost three times.

The owners from Transmashholding, naturally, want to save on labor and “minimize costs.” They don’t care how the workers survive during this time. Therefore, by hook or by crook, the owners and administration are trying to present the matter as if the downtime was not “the fault of the employer.” At the same time, they like to refer to the complex economic situation, “economic crisis”, “fall in demand”, etc. And thereby “rip off” 6-8 thousand rubles a month from each hard worker.

But it’s worth figuring out whether there really is no “employer’s fault” in this case.

Labor legislation does not contain a definition of the employer’s fault, as well as indications of cases in which there is no fault. Since the corresponding norm is absent in labor law, in this case they use the analogy of law - Article 401 Civil Code RF (Civil Code of the Russian Federation), which establishes what circumstances cannot be considered force majeure for an employer as a legal entity in its relations with other individuals or legal entities when implementing entrepreneurial activity. Article 401 of the Civil Code of the Russian Federation (grounds for liability for breach of obligation) defines:

"1. A person who fails to fulfill an obligation or performs it improperly is liable if there is fault (intention or negligence), except in cases where the law or contract provides for other grounds for liability.

A person is considered innocent if, with the degree of care and prudence required of him by the nature of the obligation and the conditions of turnover, he took all measures for the proper fulfillment of the obligation.

The absence of guilt is proven by the person who violated the obligation.

Unless otherwise provided by law or contract, a person who fails to fulfill or improperly fulfills an obligation when carrying out business activities is liable unless he proves that proper fulfillment was impossible due to force majeure, that is, extraordinary and unavoidable circumstances under the given conditions. Such circumstances do not include, in particular, violation of obligations on the part of the debtor’s counterparties, the absence on the market of goods necessary for execution, or the debtor’s lack of necessary funds.”

According to Art. 21 of the Labor Code of the Russian Federation, the employer is obliged to “provide employees with work stipulated by the employment contract.” In accordance with clause 9.2 of the Employment Agreement, which each of us concluded with Tsentrosvarmash OJSC, the employer undertakes to: “provide the employee with all the necessary conditions for his work at the enterprise in accordance with his position, qualifications and business qualities" Simply put, an employer is obligated by law and contract to provide workers with work. This agreement has legal force. Lack of work is a violation of contractual obligations on the part of the employer. But a decrease in production volumes is not at all “extraordinary circumstances” that exclude the “fault of the employer”; this circumstance belongs to the categories of “commercial risks”. This position is held, in particular, by the leadership of the Chamber of Commerce and Industry of the Russian Federation, giving an appropriate explanation at the request of the deputy chairman of the GMPR. The cost of commercial risks cannot be placed on the workers! The owners did not share excess profits with us when things were going well. To all questions about profit levels, management salaries and owners’ incomes, we were then answered: “it’s none of your business, don’t count the money in someone else’s pocket.” In addition, such a large gap in income between workers and management was explained to us in such a way that management performs “so much important function» on organizing production and sales of products. That is why their income was tens of times greater than that of workers. So why should workers today have to pay for their inability to conduct business normally, for the inability of management to fulfill their duties?!

So, by law, they must pay 2/3 of the average salary! But to get paid like that, you have to fight a little and be active. It's time to put the insolent owners and their administration in their place.

However, we do not force those for whom 6-8 thousand rubles a month is too much, and those who want to sponsor the administration and owners with this amount every month, this is their business.

What and how to do?

Getting an employer to pay 2/3 of the average salary instead of 2/3 of the tariff rate is a fairly simple task. In this case, the law is on our side and we just need to force it to be implemented. The court will also serve this purpose. Individual and collective appeals to the court are very likely to allow you to win the difference you are entitled to. On this moment in Russian judicial practice a huge number of cases of workers winning cases in similar cases. In addition, you can demand compensation from the employer for moral damages and legal costs. It is clear that not many people are able to prepare a statement of claim on their own. It’s better to do things like this together. The MPRA trade union is ready to organize the entire necessary work on the preparation of statements of claim, their registration and protection of interests in court hearings, as well as the necessary consultations, since a lot of experience has been accumulated. For non-members of the MPRA, unfortunately, we can only help with advice.

In addition to this, the PPO of the employees of Tsentrosvarmash OJSC MPRA will try to resolve the issue of canceling the order for the entire team through the State Labor Inspectorate.

What you need to prepare statement of claim

Receive a certified copy of the order declaring downtime;

Receive a properly executed certificate of income for the year preceding the downtime (this can also be done through the court after the start of the case in court);

Receive pay slips (or a certificate of income) for the period of inactivity (this can also be done through the court after the start of the case in court):

To obtain these documents, you must contact the management of Centrosvarmash OJSC with an official request; the administration is obliged to provide all of the above information within 3 working days, this is enshrined in the Labor Code of the Russian Federation. The request must be written according to the sample, always in 2 copies. One copy must be given to the office (“ Common department", it is located on the 2nd floor of the administrative building), demand that it be registered there and a stamp with the incoming number be placed on the second copy, which must remain with you. The second copy will be your document confirming the fact of your appeal to the administration.

Next, a state fee of 100 rubles is paid. and a statement of claim is submitted to the Zavolzhsky District Court of Tver (according to the location of OJSC Centrosvarmash). In the PPO of the employees of OJSC Centrosvarmash MPRA there is a draft statement of claim in this regard.

By the way, this same technique can be used when you are at the workplace, but due to the fault of your bosses you are not provided with work (this applies to “piece-work” workers), all such moments must be recorded and demanded payment.

In addition to going to court and the State Labor Inspectorate, it is worth attracting the attention of the city public and the media to this problem by holding a small rally.

COMRADE! DON'T LET THE BURGEANS TAKE YOUR MONEY! FIGHT WITH US!

Trade Union MPRA (Interregional Trade Union of Automotive Workers), Newspaper "Worker Centrosvara"

IA "ICD"

Downtime is understood as a temporary suspension of work for reasons of an economic, technological, technical or organizational nature (Article 74 of the Labor Code of the Russian Federation).

ATTENTION! During downtime, employees may be granted leave without pay at their request. However, it is forcibly prohibited to grant such leave. Sending workers on so-called forced leave without pay will also be regarded as downtime. This is explained by the fact that, in accordance with the current labor legislation, leaves without pay can be granted only at the request of employees for family reasons and other reasons. good reasons. Forced leaves without pay at the initiative of the employer are not provided for by labor legislation.

To prevent downtime Art. 72 2 of the Labor Code of the Russian Federation, the employer is given the right to temporarily transfer employees to another job without their consent. The term of such a transfer cannot exceed one month. At the same time, the salary for the work performed cannot be lower than the average earnings for the previous job. The job to which an employee is transferred due to downtime must correspond to the level of his qualifications and cannot be contraindicated for him due to health reasons. An employee may be transferred to a job requiring lower qualifications only with his written consent.

A temporary transfer to another job due to downtime is formalized by an order (instruction) of the manager, which must indicate the job to which the employee is transferred (position, profession, specialty, qualification or specific job responsibilities), the start and end dates of the transfer to another job, the specific reason for the transfer.

During downtime, workers are required to be at their workplaces, since in accordance with Art. 107 of the Labor Code of the Russian Federation, downtime does not apply to workers’ rest time. However, in a collective agreement, agreement, other local normative act the possibility of releasing employees from the obligation to be present at workplaces during downtime may be provided, or the conditions for the employee’s presence at the workplace may be determined.

According to Art. 157 of the Labor Code of the Russian Federation, downtime can occur:

1) due to the fault of the employer (for example, due to late delivery of materials);

2) for reasons beyond the control of the employer and employee (for example, due to emergency circumstances);

3) due to the fault of the employee (for example, if the employee’s actions caused a breakdown of the machine).

ATTENTION! Now payment for downtime is in no way connected with the employee’s obligation to notify the employer in writing about the start of downtime, as required by Art. 157 of the Labor Code of the Russian Federation in the old version. An employee must report downtime only in cases where the downtime is caused by equipment breakdown and other reasons that make it impossible for him to perform his job function.

According to the new rules, in accordance with Part 5 of Art. 157 of the Labor Code of the Russian Federation, downtime will not be the time during which creative workers, media workers mass media, cinematography organizations, television and video filming groups, theaters, theater and concert organizations, circuses and other persons involved in the creation or performance (exhibition) of works, professional athletes do not participate in the creation or performance (exhibition) of works or do not perform. As already indicated, the list of jobs, professions and positions of these workers is approved by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations. In this case, the specified time can be paid in the amount and in the manner established by the collective or labor agreement, local regulations.

Apparently, until the Government of the Russian Federation approves the said list, these categories of workers are subject to general rules determining downtime and paying for it.

Downtime is paid based on data from the work time sheet, which indicates the hours and days of downtime. Downtime that occurred during one shift is documented on a downtime record sheet, which reflects its reasons, duration, employee's tariff rate, amount of payment and amount.

Downtime due to the employer's fault is paid in the amount of at least 2/3 of the employee's average salary, and downtime due to reasons beyond the control of the employee and the employer - in the amount of at least 2/3 of the tariff rate, salary (official salary), calculated proportionally downtime.

Downtime caused by the employee is not paid.

ATTENTION! The law establishes lower limits for payment for downtime. If a labor, collective agreement or agreement provides for a different payment procedure, then the rules of the labor, collective agreement, or agreement are applied accordingly, if they do not worsen the employee’s position in comparison with the current labor legislation of the Russian Federation.

Average earnings when paying for downtime due to the fault of the employer are determined in accordance with the general procedure in accordance with Art. 139 of the Labor Code of the Russian Federation, as well as the resolution of the Government of the Russian Federation on the specifics of the procedure for calculating average wages.

The calculation includes all payments provided for by the remuneration system that are accrued to the employee for the 12 months preceding the one in which the downtime occurred.

In 000 “Polyot”, due to the fault of the employer, the employee had downtime for 3 working days: from June 20 to June 22, 2006.

The organization does not provide for increased payment for downtime.

The employee's salary for the 12 months worked (from June 1, 2004 to May 31, 2005) was 50,000 rubles. (no other payments were made to him), in fact during this period he worked 248 days.

Payment for downtime was calculated as follows.

1. The average daily earnings of an employee are determined: 50,000 rubles: 248 days. = 201.6 rub.

2. 2/3 of the average daily earnings are determined: 201.6 rubles. x 2 / 3 = 134.4 rub.

3. Downtime is determined: 134.4 rubles. x 3 days = 403.2 rub.

Wages during downtime for reasons beyond the control of the employee and the employer are determined depending on the form of remuneration established in the organization: time-based or piece-rate.

With time-based wages, workers' wages can be calculated based on:

1) from the hourly rate;

2) daily rate;

3) monthly salary.

If the employee is set an hourly rate, then wages during downtime are calculated by multiplying the hourly rate by 2/3 and the number of days of downtime.

If the employee has a daily rate, then the wages during idle time are calculated by multiplying the daily rate by 2/3 and the number of days of idle time.

If the employee has a monthly salary, then wages during idle time are calculated as follows:

Pay during downtime =

Salary: Total working days x 2 / 3 x

x Number of days of downtime.

At 000 "Polyot" due to power outages, employee downtime amounted to 2 working days: from June 20 to June 21, 2005.

The employee's salary is 5,000 rubles.

In June 2006, the standard working time according to the production calendar was 22 working days.

The employee's remuneration during downtime was:

5000 rub.: 22 days. x 2 / 3 x 2 days. = 303 rub.

Wages for downtime for employees whose work is paid by the piece are calculated based on 2/3 of their hourly (daily) rate in the same manner as for employees whose work is paid on a time basis.

Issues of payment for temporary disability and maternity leave during downtime are regulated by the Federal Law of December 29, 2006 No. 255-FZ “On the provision of benefits for temporary disability, maternity leave for citizens subject to compulsory social insurance"(hereinafter referred to as Law No. 255-FZ).

Last updated:

Downtime is considered to be the time during which the employee was at work but did not participate in the production process.

Downtime can occur:

• due to the fault of the employee (for example, if the employee’s actions caused a breakdown of the machine);
• due to the fault of the employing organization (for example, due to late delivery of materials to the workshop);
• for other reasons beyond the control of the employer and employee (for example, due to emergency circumstances).

Downtime caused by the employee is not paid.

Downtime due to the fault of the employing organization is paid in the amount of at least 2/3 of the employee’s average salary.

Downtime due to reasons beyond the control of the employer and employee is paid in an amount not lower than 2/3 of the hourly (daily) rate or the employee’s monthly salary.

Please note: downtime is paid only if the employee notifies the employer in writing about the start of downtime.

Expenses for paying for downtime reduce the taxable profit of the organization (Article 265 of the Tax Code of the Russian Federation).

During downtime, employees may be granted leave without pay at their request. It is prohibited to grant such leave forcibly.

Registration of downtime

After receiving a written warning from the employee about the start of downtime, the head of the unit (foreman, shop manager, etc.) must write a corresponding memo to the administration.

The memo is drawn up as follows:

Based memo The head of the organization must issue an order indicating:

• start time and duration of downtime;
• reasons for downtime;
• amount of payment for downtime.

Such an order, for example, might look like this:

Downtime is paid based on data from the work time sheet (form No. T-12 or T-13). The timesheet indicates the hours and days of downtime.

For information on how to draw up this timesheet, see the situation “Time-based (tariff) wage system”

Downtime that occurred during one shift is documented with a downtime record sheet. This sheet can be filled out like this:

Calculation of wages during downtime due to the fault of the employer

Payroll calculation for downtime due to the fault of the employing organization is paid in the amount of at least 2/3 of the employee’s average salary.

Payroll calculation during downtime for reasons beyond the control of the employer and employee

The procedure for calculating wages during downtime in this case depends on the form of remuneration:

• time-based;
• piecework.

Payroll calculation for time-based wages

With time-based wages, employees' wages can be calculated based on:

• from the hourly rate;
• from the daily rate;
• from the monthly salary.

For more information about what remuneration systems can be installed in an organization, see the situation “Remuneration systems” (section “Basic salary”).

If an employee of your organization has an hourly rate, then his salary during idle time is calculated as follows:

Example. Calculation of wages during downtime based on the hourly rate

Petrov's hourly wage rate is 99 rubles/hour. The organization has an eight-hour working day.

By order of the manager, downtime is paid in the amount of 2/3 of the employees' hourly rate.

99 RUR/hour × 79 hours = 7821 RUR.

99 RUR/hour × 2/3 × 80 hours = 5280 RUR.

7821 rub. + 5280 rub. = 13,101 rub.

If an employee of your organization has a daily rate, then his salary during idle time is calculated as follows:

Example. Calculation of wages during downtime based on the daily rate

From November 18 to 30, an employee of Passiv LLC, S.S. Petrov, did not work due to shop downtime due to a power outage due to the fault of the electricity supply organization.

Petrov’s daily wage rate is 600 rubles/day. The organization has a five-day work week.

By order of the manager, downtime is paid in the amount of 2/3 of the daily wage of employees.

600 rub./day × 12 days = 7200 rub.

600 rub. × 2/3 × 9 days. = 3600 rub.

The total amount of Petrov’s salary for November will be:

7200 rub. + 3600 rub. = 10,800 rub.

If an employee of your organization has a monthly salary, then his salary during idle time is calculated as follows:

Example. Calculation of wages during downtime based on monthly salary

From November 19 to 30, employee of Passiv LLC S.S. Petrov did not work due to shop downtime due to a power outage due to the fault of the electricity supply organization.

Petrov's salary is 10,000 rubles. The organization has a five-day work week. By order of the manager, downtime is paid in the amount of 2/3 of the employees’ salary.

In November - 20 working days.

10,000 rub. : 20 days × 11 days = 5500 rub.

10,000 rub. × 2/3: 20 days. × 9 days = 3000 rub.

The total amount of Petrov’s salary for November will be:

5500 rub. + 3000 rub. = 8500 rub.

Payroll calculation for piecework

Wages for downtime for employees whose work is paid by the piece are calculated based on 2/3 of their hourly (daily) rate in the same manner as for employees whose work is paid on a time basis.

The hourly (daily) rate for piece workers is established in the Regulations on remuneration and staffing table organizations. For information on how to draw up these documents, see the situation “Time-based wage system” (section “Basic salary”).

Example. Calculation of wages during downtime with piecework wages

The work of Passive LLC employee A. N. Ivanov is paid at piece rates. The piece rate is 100 rubles. for one finished product.

From November 18 to November 30, Ivanov did not work due to shop downtime due to a power outage caused by the electricity supply organization. By order of the manager, downtime is paid in the amount of 2/3 of his hourly tariff rate.

100 rub./pcs. × 60 pcs. = 6000 rub.

60 rub./hour × 2/3 × 80 hours = 3200 rub.

The total amount of Ivanov’s salary for November will be:

6000 rub. + 3200 rub. = 9200 rub.



General rules for paying for downtime

A break (downtime) in work can happen for the following reasons:
- due to the fault of the organization;
- for reasons beyond the control of the organization and employee;
- due to the fault of the employee.

Break time for reasons independent from the employer and employee, is paid in the amount of at least 2/3 of the tariff rate or salary, calculated in proportion to the downtime.

Downtime by employee's fault not paid at all.

Simple by employer's fault paid based on average earnings. In this case, at least 2/3 of the average earnings accrued during forced rest are paid. To do this, the beginning and end of the downtime must be recorded. The manager must issue an order on the duration of the downtime and its payment.

If the downtime is prolonged, there is no need to recalculate the amount of average earnings every month.

Payments to employees should be made within the deadlines established by the organization for issuing wages.

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Billing period

By general rule the calculation is based on the employee’s average earnings over the last 12 calendar months. Let's say the downtime began in April 2011. This means that the billing period is from April 1, 2011 to March 31, 2011.

Billing period less than a year

A different billing period can be set when:.

The employee has not yet worked for the company for 12 months. In this situation, the billing period will be the period during which the person is registered in the organization. For example, an employee joined the company on July 8, 2009. I went on a business trip from February 2 to 4. The billing period is from July 8, 2009 to January 31, 2010.

The employee got a job and went on a business trip in the same month. Then the calculation period is the actual time worked. Let's assume that an employee joined the organization on January 12, 2010 and left on a business trip on January 20. The billing period will begin on January 12 and end on January 19.

It is more convenient for an organization to set its own billing period other than 12 months. In a situation like this average earnings you will have to calculate twice (for 12 months and for the established billing period) and compare the results. In any case, average earnings cannot be less than the amount calculated on the basis of annual earnings.

There was a reorganization and the employee was transferred to a new company. An employee can be fired from the old organization and immediately hired into a new one, or simply transferred by drawing up an additional agreement to the employment contract. When a person quits, only those payments that were accrued to him in the newly created organization are taken into account. If the employee is transferred, payments for the last 12 months are taken into account, including those accrued before the reorganization.

What is not included in the calculation period

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Average earnings in the billing period do not include the time, as well as the amounts accrued during this time, when the employee:

Received temporary disability benefits or maternity benefits;

Had the right to average earnings according to Russian legislation, among other things, on vacation or a business trip (the only exception: the employee is entitled to average earnings during breaks to feed the child, but these intervals are not excluded from the billing period);

Did not work due to downtime due to the fault of the employer or for reasons beyond the control of management or staff;

Was not able to work due to a strike in which he did not take part;

Received additional paid days off to care for disabled children and people with disabilities since childhood;

Released from work for other reasons in accordance with Russian legislation.

Annual leave. Let's assume that downtime has been declared since January 14, 2010. The billing period is 2009. But from July 15 to July 28, 2009 inclusive, this person was on vacation, and accordingly, his average earnings were retained. This time excluded from the billing period.

Business trip. When calculating average earnings, you must ignore the time of past business trips that occurred during the billing period. Naturally, the average earnings accrued for these periods are not needed. And it doesn’t matter that during a business trip, unlike on vacation or illness, a person fulfills his job duties.

Simple. Also excluded from the calculation is the time of previous downtime due to the fault of the employer.

Leave at your own expense and for child care. All time off without pay is also not taken into account. Similarly, days of parental leave are not taken into account. As well as the amount of child benefits, if at that time they were due to the employee.

Part time time. It is important to take this into account when an employee first worked part-time and was then hired as a full-time employee. If a part-time worker is transferred to the main job without dismissal, then the average earnings must be calculated for 12 months, not excluding the time when he worked part-time. Therefore, the payment amount will be less than if he did not work as an external part-time worker. Is it possible to arrange it so that a person does not lose money? Yes, and there are two ways to proceed.

The first method: a person can quit his part-time job, and then re-enter the same organization, but as a full-time employee. Then the calculation period will be only the time worked as a permanent employee. Second method: stipulate in the collective agreement or other local act, that in such cases the calculation period is considered to be the period beginning with enrollment in the staff. Part six allows you to do this

Incomplete work time . If a person works part-time, his average earnings are calculated in the usual manner. But, of course, they take the amounts actually paid, taking into account the actual time worked.

Using this online service, you can keep accounts for OSNO (VAT and income tax), simplified tax system and UTII, generate payments, personal income tax, 4-FSS, SZV-M, Unified Account 2017, and submit any reports via the Internet, etc.( from 350 RUR/month). 30 days free (now 3 months free for new users). With your first payment (via this link) three months free.

Examples of calculating downtime and absenteeism

Average earnings during downtime are calculated as follows:

Example. CJSC Stella temporarily suspended operations from January 1, 2018 until the end of January for economic reasons. Let's calculate the average earnings during downtime using the example of one of the employees, provided that the organization has a five-day work week.

The billing period is 2017, with a total of 249 working days. The employee’s salary from January 1, 2017 was 20,000 rubles, and from October 1, 2017 it was reduced to 18,000 rubles. In addition, throughout 2017, the employee received a long service bonus in the amount of 10 percent of salary. We present in the table information about the periods excluded from the calculation:

Base	Period	Length of period in calendar days	Accrued for time worked
Temporary disability			RUB 14,736.84 (salary), 1473.68 rub. (surcharge)
Annual leave			RUB 952.38 (salary), 95.24 rub. (surcharge)
Vacation at your own expense			RUB 10,909.09 (salary), 1090.91 rub. (surcharge)

Thus, the time worked in the billing period accounts for 216 days (249 – 5 – 20 – 8). In January 2010, 15 working days. Let's calculate the amount of payment for downtime (the company pays it based on 2/3 of average earnings). First, let's calculate the total earnings for 2017:

20,000 rub. X 6 months + 14,736.84 rub. + 952.38 rub. + 10,909.09 rub. + 18,000 rub. X 3 months + 2000 rub. ? 6 months + 1473.68 rub. + 95.24 rub. + 1090.91 rub. + 1800 rub. X 3 months = 220,658.14 rub.

Now let’s determine the amount for downtime:

RUB 220,658.14 : 216 days X 15 days X 0.6667 = 10,215.65 rubles.

Using this online service, you can keep accounts for OSNO (VAT and income tax), simplified tax system and UTII, generate payments, personal income tax, 4-FSS, SZV-M, Unified Account 2017, and submit any reports via the Internet, etc.( from 350 RUR/month). 30 days free (now 3 months free for new users). With your first payment (via this link) three months free.

Vacation at your own expense

The company does not have the right to replace idle time with vacations at its own expense on its own initiative. This is a violation of labor laws, for which the company can be fined.

The inadmissibility of forced leaves without pay due to the temporary suspension of the organization’s activities was emphasized by the Russian Ministry of Labor in Resolution No. 40 dated June 27, 1996. In the Labor Code of the Russian Federation, the employee’s initiative is also considered a condition for granting leave at one’s own expense.

Article 128. Leave without pay

For family reasons and other valid reasons, an employee, upon his written application, may be granted leave without pay, the duration of which is determined by agreement between the employee and the employer.

The employer is obliged, based on a written application from the employee, to provide leave without pay:

participants of the Great Patriotic War- up to 35 calendar days a year;

for working old-age pensioners (by age) - up to 14 calendar days per year;

parents and wives (husbands) of military personnel who died or died as a result of injury, concussion or injury received in the line of duty military service, or due to an illness associated with military service - up to 14 calendar days a year;

for working disabled people - up to 60 calendar days per year;

employees in cases of the birth of a child, marriage registration, death of close relatives - up to five calendar days;

in other cases provided for by this Code, other federal laws or a collective agreement.

Payment for forced absence due to illegal dismissal

A dismissed employee has every right to disagree with the employer's decision to fire the employee. And submit a corresponding application to the court, the labor dispute commission (if there is one) or the state labor inspectorate, art. 382 and 352 of the Labor Code of the Russian Federation). And if in the end the organization’s decision is declared illegal, it will be obliged to reinstate the dismissed person at his previous job and pay him the average salary for the period of forced absence. And if the employee demands, then compensation for moral damage caused (Article 394 of the Labor Code of the Russian Federation).

The average salary is calculated based on payments accrued to the employee for the 12 calendar months preceding the moment of dismissal (Article 139 of the Labor Code of the Russian Federation, paragraph 62 of the resolution Supreme Court RF dated March 17, 2004 No. 2). Workdays (hours) falling within the period from the moment of dismissal until the moment of reinstatement are subject to payment. In this case, the court can independently calculate the amount of the average salary (based on the salary certificate requested from the organization) and indicate it in its decision (Decision of the Supreme Court of the Russian Federation of September 5, 2003 No. 53-g03-25).

Please note: the salary that an illegally dismissed employee received in another organization does not reduce the amount of payment for forced absence (clause 62 of the resolution of the Supreme Court of the Russian Federation of March 17, 2004 No. 2). Therefore, when calculating the average salary, amounts paid to an employee at a new place of work are not taken into account.

Using this online service, you can keep accounts for OSNO (VAT and income tax), simplified tax system and UTII, generate payments, personal income tax, 4-FSS, SZV-M, Unified Account 2017, and submit any reports via the Internet, etc.( from 350 RUR/month). 30 days free (now 3 months free for new users). With your first payment (via this link) three months free.

Calculation period for illegal dismissal

The calculation is based on the employee’s average earnings over the last 12 calendar months. Let's say a person was fired in April 2018. This means that the billing period is from April 1, 2018 to March 31, 2017.

A different billing period may be established in the following cases.

If the employee has not yet worked for the organization for 12 months. In this situation, the billing period will be the period during which the person is registered in the organization. For example, an employee joined the company on July 8, 2017, and was fired on February 2. The billing period is from July 8, 2017 to January 31, 2018.

If a person got a job and was fired in the same month. Then the calculation period is the actual time worked. Let’s assume that an employee joined the company on January 12, 2018, and was fired on January 20. If the court decides that this was done illegally and obliges the company to pay for the time of forced absence, the billing period will begin on January 12 and end on January 19.

If it is more convenient for an organization to set its own billing period other than 12 months. However, in such a situation, the average earnings will have to be calculated twice (for 12 months and for the established billing period) and compared the results. The fact is that average earnings in any case cannot be less than the amount calculated on the basis of annual earnings.

If a reorganization has occurred and the employee is transferred to a new company. A person can move to a new company in different ways. He can be fired from the old organization and immediately hired into a new one, or simply transferred by drawing up an additional agreement to the employment contract. When a person quits, when calculating average earnings after this event, only those payments that were accrued to him in the newly created organization are taken into account. If the employee is transferred, payments for the last 12 months are taken into account, including those accrued before the reorganization.

Examples of calculations for illegal dismissal

To calculate the average earnings paid during forced absence, the following formula is used:

Example. Sidorov V.S. was fired on January 25, 2018, and reinstated by court decision on May 12 of the same year. He returned to work on May 13.

The organization has a regular five-day work week. The period of forced absence from January 26 to May 12, 2018 inclusive accounted for 73 working days.

Sidorov's salary is set at 20,000 rubles.

The billing period is 2017. It accounts for 249 working days. Information about the periods excluded from it is given in the table.

Periods that are excluded from the calculation period when determining average earnings

Base	Period	Length of period in working days	Accrued for time worked in partial months
Business trip			RUB 11,818.18
Annual leave
Temporary disability

In total, Sidorov worked 210 days (249 – 9 – 20 – 10). The average daily earnings will be calculated as follows:

(RUB 20,000 × 9 months + RUB 11,818.18 + RUB 952.38 + RUB 9,473.68): 210 days. = 963.07 rub.

In total, Sidorov should be accrued for the period of forced absence:

RUB 963.07 × 73 days = 70,304.11 rub.

Law

Legislation on downtime

Show/hide: law on downtime: Labor Code Article 157 Article 220 Article 139 Article 394 and Decree of the Government of the Russian Federation of December 24, 2007 No. 922

Labor Code of the Russian Federation (as amended on July 27, 2010)

Article 157. Payment for downtime

Downtime (Article 72_2 of this Code) due to the fault of the employer is paid in the amount of at least two-thirds of the employee’s average salary (as amended by Federal Law No. 90-FZ of June 30, 2006 - see. previous edition).

Downtime for reasons beyond the control of the employer and employee is paid in the amount of at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to the downtime (as amended, entered into force on October 6, 2006 by the Federal Law of June 30 2006 N 90-FZ, - see previous edition).

Downtime caused by the employee is not paid.

About the beginning of downtime caused by equipment breakdown and other reasons that make it impossible for the employee to continue to perform his job functions, the employee is obliged to inform his immediate supervisor or another representative of the employer (part additionally included on October 6, 2006 by Federal Law of June 30, 2006 N 90- Federal Law).

If creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works, professions, positions these workers, approved by the Government Russian Federation taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, for any period of time they do not participate in the creation and (or) performance (exhibition) of works or do not perform, then the specified time is not downtime and can be paid in the amount and manner, which are established by a collective agreement, a local regulatory act, an employment contract (part additionally included on October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ; as amended, entered into force on March 30, 2008 by Federal Law of February 28, 2008 N 13-FZ, - see previous edition).

Article 220. Guarantees of the right of workers to work in conditions that meet labor protection requirements

The state guarantees workers the protection of their right to work in conditions that meet labor protection requirements.

The working conditions provided for in the employment contract must comply with labor protection requirements.

During the suspension of work in connection with the suspension of activities or a temporary ban on activities due to violation of state regulatory requirements for labor protection through no fault of the employee, his place of work (position) and average earnings are retained. During this time, the employee, with his consent, may be transferred by the employer to another job with remuneration for the work performed, but not lower than the average earnings for the previous job (as amended as amended on August 12, 2005 by Federal Law of May 9, 2005 N 45-FZ; supplemented from October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ - see previous edition).

If an employee refuses to perform work in the event of a danger to his life and health (except for cases provided for by this Code and other federal laws), the employer is obliged to provide the employee with another job while such danger is eliminated (part supplemented from August 12, 2005 by the Federal Law of May 9, 2005 N 45-FZ; as amended, put into effect on October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ - see previous edition).

In case the provision of other work for objective reasons is impossible for the employee, the employee’s downtime until the danger to his life and health is eliminated is paid by the employer in accordance with this Code and other federal laws.

If the employee is not provided with personal and collective protective equipment in accordance with established standards, the employer does not have the right to require the employee to perform work duties and is obliged to pay for downtime arising for this reason in accordance with this Code.

Refusal by an employee to perform work in the event of a danger to his life and health due to violation of labor protection requirements or from performing heavy work and work with harmful and (or) dangerous conditions labor not provided for in the employment contract does not entail bringing him to disciplinary liability.

In the event of harm to the life and health of an employee during the performance of his job duties, compensation for said harm is carried out in accordance with federal law.

In order to prevent and eliminate violations of state regulatory requirements for labor protection, the state ensures the organization and implementation of state supervision and control over their compliance and establishes the responsibility of the employer and officials for violation of these requirements (as amended, entered into force on October 6, 2006 by the Federal Law of June 30, 2006 N 90-FZ, - see previous edition).

Article 139. Calculation of average wages

For all cases of determining the amount of average wages (average earnings) provided for by this Code, a uniform procedure for its calculation is established (part supplemented from October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ - see the previous edition).

To calculate the average salary, all types of payments provided for by the remuneration system are taken into account, applied by the relevant employer, regardless of the sources of these payments (as amended by Federal Law of June 30, 2006 N 90-FZ, - see .previous edition).

In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive) (as amended, entered into force on October 6 2006 Federal Law of June 30, 2006 N 90-FZ - see previous edition).

Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days) (as amended as amended on October 6, 2006 Federal Law of June 30, 2006 N 90-FZ - see previous edition).

Average daily earnings for payment of vacations granted in working days, in cases provided for by this Code, as well as for payment of compensation for unused vacations, are determined by dividing the amount of accrued wages by the number of working days according to the six-day calendar working week.

A collective agreement or local regulatory act may provide for other periods for calculating average wages, if this does not worsen the situation of workers (part supplemented from October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ - see previous edition) .

The specifics of the procedure for calculating average wages established by this article are determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations.

Article 394. Making decisions on labor disputes regarding dismissal and transfer to another job

If dismissal or transfer to another job is recognized as illegal, the employee must be reinstated in his previous job by the body considering the individual labor dispute.

The body considering an individual labor dispute makes a decision to pay the employee the average salary for the entire period of forced absence or the difference in earnings for the entire period of performing lower-paid work.

At the request of the employee, the body considering an individual labor dispute may limit itself to making a decision to recover in favor of the employee the compensation specified in part two of this article.

If the dismissal is declared illegal, the body considering the individual labor dispute may, at the request of the employee, decide to change the wording of the grounds for dismissal to dismissal of one’s own free will.

If the wording of the grounds and (or) reasons for dismissal is recognized as incorrect or not in accordance with the law, the court considering an individual labor dispute is obliged to change it and indicate in the decision the grounds and reasons for dismissal in strict accordance with the wording of this Code or other federal law with reference to the relevant article , part of an article, paragraph of an article of this Code or another federal law.

If the dismissal is declared illegal and the period employment contract has expired while the dispute is being considered by the court, then the court considering an individual labor dispute is obliged to change the wording of the grounds for dismissal to dismissal upon expiration of the employment contract.

If, in the cases provided for by this article, after declaring the dismissal illegal, the court makes a decision not to reinstate the employee, but to change the wording of the grounds for dismissal, then the date of dismissal must be changed to the date of the court’s decision. If, by the time the said decision is made, the employee, after a contested dismissal, has entered into an employment relationship with another employer, the date of dismissal must be changed to the date preceding the day of commencement of work for this employer.

If the incorrect formulation of the grounds and (or) reasons for dismissal in work book prevented the employee from getting another job, then the court decides to pay the employee the average salary for the entire period of forced absence.

In cases of dismissal without legal basis or in violation of the established procedure for dismissal or illegal transfer to another job, the court may, at the request of the employee, make a decision to recover in favor of the employee monetary compensation for moral damage caused to him by these actions. The amount of this compensation is determined by the court.

Decree of the Government of the Russian Federation dated December 24, 2007 No. 922

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the specifics of the procedure for calculating average wages.

2. Ministry of Health and social development of the Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Resolution.

3. Decree of the Government of the Russian Federation of April 11, 2003 No. 213 “On the specifics of the procedure for calculating average wages” (Collected Legislation of the Russian Federation, 2003, No. 16, Art. 1529) shall be declared invalid.

Chairman of the Government of the Russian Federation V. ZUBKOV

Regulations on the specifics of the procedure for calculating average wages

1. This Regulation establishes the specifics of the procedure for calculating average wages (average earnings) for all cases of determining its size provided for by the Labor Code of the Russian Federation (hereinafter referred to as average earnings).

2. To calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments. Such payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for the time worked;

b) wages accrued to the employee for work performed at piece rates;

c) wages accrued to the employee for work performed as a percentage of revenue from sales of products (performance of work, provision of services), or commission;

d) wages paid in non-monetary form;

d) monetary reward(monetary allowance) accrued for hours worked to persons holding government positions in the Russian Federation, government positions in constituent entities of the Russian Federation, deputies, members of elected bodies local government, elected officials of local government, members of election commissions operating on a permanent basis;

f) salary accrued to municipal employees for time worked;

g) fees accrued in editorial offices of mass media and art organizations for employees on the payroll of these editorial offices and organizations, and (or) payment for their labor, carried out at the rates (rates) of author's (production) remuneration;

h) wages accrued to teachers of primary and secondary institutions vocational education for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) wages, finally calculated at the end of the calendar year preceding the event, determined by the remuneration system, regardless of the time of accrual;

j) allowances and additional payments to tariff rates, salaries (official salaries) for professional skills, class, length of service (work experience), academic degree, academic title, knowledge foreign language, working with information constituting state secrets, combining professions (positions), expanding service areas, increasing the volume of work performed, team management and others;

k) payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for night work, payment for work on weekends and non-working holidays, payment for overtime work;

m) remuneration for performing functions class teacher teaching staff state and municipal educational institutions;

m) bonuses and rewards provided for by the remuneration system;

o) other types of wage payments applicable to the relevant employer.

3. To calculate average earnings, payments are not taken into account social nature and other payments not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation and others).

4. The calculation of the average salary of an employee, regardless of his mode of work, is 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 retains his average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

a) the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

d) the employee did not participate in the strike, but due to this strike he was not able to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of time excluded from the billing period in accordance with paragraph 5 of these Regulations, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the calculated one.

7. 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 the days actually worked by the employee in the month of occurrence of the event that is associated with the retention average earnings.

8. 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 associated with maintaining the average earnings, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining average earnings, average daily earnings are used in the following cases:

to pay for vacations and pay compensation for unused vacations; for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of workers for whom summarized recording of working time is established.

The average employee's earnings are determined by multiplying the average daily earnings by the number of days (calendar, working) in the period subject to payment.

Average daily earnings, except in cases of determining average earnings for vacation pay and payment of compensation for unused vacations, are calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of these Regulations, by the number of days actually worked during this period.

10. Average daily earnings for payment of vacations provided in calendar days and payment of compensation for unused vacations are 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). If one or more months of the billing period are not fully worked out or time is excluded from it in accordance with paragraph 5 of these Regulations, 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 (29.4) , multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

Number of calendar days in incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of this month and multiplying by the number of calendar days corresponding to the time worked in this month.

11. Average daily earnings for payment of vacations provided in working days, as well as for payment of compensation for unused vacations, are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week.

12. When working on a part-time basis (part-time, part-time), the average daily earnings to pay for vacations and pay compensation for unused vacations are calculated in accordance with paragraphs 10 and 11 of these Regulations.

13. When determining the average earnings of an employee for whom a summarized recording of working time has been established, except in cases of determining the average earnings for paying for vacations and paying compensation for unused vacations, the average hourly earnings are used.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of these Regulations, by the number of hours actually worked during this period.

Average earnings are determined by multiplying average hourly earnings by the number of working hours according to the employee’s schedule in the period subject to payment.

14. When determining average earnings to pay for additional educational leaves, all calendar days(including non-working holidays) falling during the period of such vacations provided in accordance with the educational institution’s letter of invitation.

15. When determining average earnings, bonuses and remunerations are taken into account in the following order:

monthly bonuses and rewards - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

bonuses and remunerations 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;

remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event - regardless of the time the remuneration was accrued.

If the time falling within the billing period is not fully worked or time is excluded from it in accordance with paragraph 5 of these Regulations, 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 actually worked time in the billing period (monthly, quarterly, etc.).

If an employee has worked an incomplete working period for which bonuses and rewards are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining average earnings based on the amounts actually accrued in the manner established by this paragraph.

16. When promoted in an organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees increase in the following order:

if the increase occurred during the billing period, payments taken into account when determining average earnings and accrued in the billing period for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of occurrence the case associated with the preservation of average earnings, on tariff rates, salaries (official salaries), monetary remuneration established in each month of the billing period;

if the increase occurred after the billing period before the occurrence of an event that is associated with maintaining the average earnings, the average earnings calculated for the billing period increase;

if the increase occurred during the period of maintaining average earnings, part of the average earnings is increased from the date of increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

When increasing average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiple), with the exception of payments established to tariff rates, are taken into account. salaries (official salaries), monetary remuneration in a range of values ​​(percentage, multiple).

When average earnings increase, payments taken into account when determining average earnings, established in absolute amounts, do not increase. 17. The average earnings determined to pay for the time of forced absence are subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of actual start of work after his restoration to his previous job, by the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the forced absence in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration were increased.

At the same time, in relation to payments established in a fixed amount and in an absolute amount, the procedure established by paragraph 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who has worked the entire standard working time during the billing period and fulfilled labor standards (labor duties) cannot be less than that established by federal law minimum size wages.

19. For persons working part-time, the average earnings are determined in the manner established by these Regulations.

Using this online service, you can keep accounts for OSNO (VAT and income tax), simplified tax system and UTII, generate payments, personal income tax, 4-FSS, SZV-M, Unified Account 2017, and submit any reports via the Internet, etc.( from 350 RUR/month). 30 days free (now 3 months free for new users). With your first payment (via this link) three months free.