Resolution 922 of 12.12. What payments are taken into account when calculating average earnings? For what period is average earnings calculated?

Many payments - from travel allowances to compensation for unused vacation days - are calculated in accordance with the general procedure for calculating average earnings (Article 139 of the Labor Code of the Russian Federation). Therefore, knowing a unified calculation algorithm is useful for any accountant.

However, to determine the amount, and, as well as to fill in, other rules for calculating average earnings are used. We will not consider them.

General procedure for calculating average wages

To calculate any payment based on average earnings, first of all, you need to determine the billing period. This is the 12 calendar months preceding the period for which payment must be made average earnings(Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

But from these 12 months, some periods must be excluded. Namely (clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

• periods during which the employee maintained average earnings (for example, business trips);
• periods of receiving temporary disability benefits, maternity benefits;
• periods of downtime due to the fault of the employer, as well as for reasons beyond the control of the employer and employee;
• periods of strikes in which the employee did not participate, but because of them could not fulfill his duties job responsibilities;
• days off provided for caring for disabled children (additional and paid);
• other periods of release of the employee from work in accordance with labor legislation, including unpaid ones.

Accordingly, if for any of the above periods the employee received payments (mandatory in accordance with labor legislation), then they are also not taken into account when calculating average earnings.

Calculation of average wages: formula

Let's go directly to the calculation. To calculate average earnings, a formula is used (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

True, this issue is relevant only for employees with a salary at the minimum wage level.

"Official materials for an accountant. Comments and consultations", 2008, N 4
TO THE DECISION OF THE GOVERNMENT OF THE RF OF 12/24/2007 N 922
"ABOUT THE FEATURES OF THE ORDER OF CALCULATION
AVERAGE SALARY">
Decree of the Government of the Russian Federation dated December 24, 2007 N 922 approved the Regulations on the specifics of the procedure for calculating average wages(hereinafter referred to as Regulation No. 922). This document was published in Rossiyskaya Gazeta on December 29, 2007, and came into force seven days later. Starting from January 6, 2008, when calculating average earnings, you should be guided by the new Regulations. From this moment on, the previous procedure for calculating the average salary, approved by Decree of the Government of the Russian Federation of April 11, 2003 N 213 (hereinafter referred to as Regulation N 213), became invalid.
Regulation No. 922 should be applied when calculating the average earnings, which are reserved for employees who are in labor relations with institutions, organizations and enterprises in cases determined by the Labor Code of the Russian Federation.
This procedure does not apply to cases where the law establishes other rules for calculating average earnings, for example, when calculating temporary disability benefits, maternity benefits; monthly child care allowance until the child reaches the age of 1.5 years; unemployment benefits; pensions.
Payments taken into account when calculating average earnings
The list of payments that are taken into account when calculating average earnings has remained virtually unchanged. It still includes:
wages (salary, piecework, hourly, percentage of revenue from sales of products, etc.), issued both in cash and in kind;
salary of civil servants;
fees from media and arts organizations;
rewards for performing functions class teacher;
allowances and additional payments to tariff rates or salaries;
payments related to working conditions;
bonuses and rewards provided for by the remuneration system;
other types of wage payments applicable to the relevant employer.
In addition, paragraph 2 of Regulation No. 922 mentions monetary reward, accrued:
for time worked to persons holding government positions of subjects Russian Federation;
deputies, members of elected bodies local government, elected officials of local government, members of election commissions operating on a permanent basis;
municipal employees for time worked;
for performing the functions of a class teacher teaching staff state and municipal educational institutions.
The difference in official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of official salary at the previous place of work (position) is not included in the new list.
Moreover, when calculating the average salary, one should not take into account social payments and other payments that do not relate to wages (clause 3 of Regulation No. 922). We are talking about financial assistance, payment of the cost of food, travel, training, utilities, rest and other payments.
Salaries accrued to teachers of primary and secondary institutions vocational education for hours of teaching work in excess of the established or reduced annual teaching load, was previously taken into account when calculating average earnings in the amount of 1/10 for each month of the billing period. This procedure was necessary when the calculation period for calculating vacation pay and compensation for unused vacation was three months.
After October 6, 2006, when calculating the average salary, the 12 months that precede the event in accordance with which the average earnings are calculated are taken into account, therefore, the salaries of teachers for hours of teaching work in excess of the established or reduced load are taken into account in full when calculating the average earnings.
Time excluded from the billing period
When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if the employee maintained average earnings in accordance with the legislation of the Russian Federation.
Working women with children under the age of one and a half years, in addition to breaks for rest and food, are provided with additional breaks for feeding the child at least every three hours, lasting at least 30 minutes.
Breaks for feeding children under the age of one and a half years are included in work time and are subject to payment in the amount of the average salary (Article 258 of the Labor Code of the Russian Federation), therefore, when calculating average earnings, neither feeding time nor payments accrued for this period are taken into account. Such clarifications are presented in Letter of the Ministry of Labor of the Russian Federation dated July 10, 2003 N 1139-21, which clarifies some issues regarding the application of the Regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation N 213.
After January 6, 2008, feeding breaks should not be excluded from the calculation period. In addition, the average earnings accrued to women during breaks to feed a child must be taken into account as part of the payments taken into account when calculating the average salary (clause 4 of Regulation No. 922).
According to paragraphs. "g" clause 4 of Regulation No. 213 excluded from the calculation period periods when the employee was provided with days of rest (time off) in connection with work beyond the normal working hours with a rotational method of organizing work.
Let us remind you that with a decrease in the duration of daily rest and the absence of days off in some calendar weeks, overtime accumulates when recording working hours together. According to Part 3 of Art. 301 of the Labor Code of the Russian Federation, hours of overtime working hours within the work schedule on a shift can be accumulated during the calendar year and summed up to whole days, followed by the provision of additional days of rest.
Rest days in connection with work outside the normal working hours within the accounting period are paid in the amount of the tariff rate (salary), unless otherwise established by a collective or labor agreement (Part 4 of Article 301 of the Labor Code of the Russian Federation). This formulation, in our opinion, is unsuccessful, since overtime hours must be paid for. If, for example, one day off is provided for every 8 hours of overtime, then the amount of payment for this day off is determined based on 8 hours. This conclusion follows from the Decision of the Supreme Court of the Russian Federation dated July 4, 2002 N GKPI2002-398 and the Determination of the Supreme Court of the Russian Federation dated 09.19.2002 N KAS02-498.
There is no such rule in Regulation No. 922. Consequently, after January 6, 2008, when calculating average earnings, days of rest in connection with work beyond the normal working hours on a rotational basis should not be excluded.
Calculation of average earnings for vacation pay
and compensation for unused vacation
Federal Law No. 90-FZ of June 30, 2006 amended Art. 139 Labor Code of the Russian Federation. According to these changes, when calculating the average daily earnings for payment from start-ups, the amount of wages is used for a billing period lasting not 3, but 12 months. The coefficient 29.4 is used as the average monthly number of calendar days, not 29.6. 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). The same procedure is now prescribed in Decree of the Government of the Russian Federation N 922.
If the employee has worked the entire pay period, it is calculated as follows. The amount of earnings for the billing period should be divided by 12 months and by the average monthly number of calendar days - 29.4 (clause 10 of Regulation No. 922). The resulting value is multiplied by calendar days of vacation.
If one or more months of the billing period are not fully worked out, then when calculating average earnings, payments accrued in the billing period must be divided by the amount:
the average monthly number of calendar days (29.4), multiplied by the number of full calendar months;
and the number of calendar days in incomplete calendar months.
This calculation procedure applies if the duration of vacation is calculated in calendar days.
The average daily wage for payment of vacations provided in working days, as well as for payment of compensation for unused vacations in working days, is still 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 (clause 11 of the Regulations N 922).
Determining the number of days in a month not fully worked
According to Decree of the Government of the Russian Federation N 213, special coefficients were used to determine the number of calendar days in those months that the employee did not fully work.
If the duration of vacation is set in calendar days, then the working days that the employee worked according to the 5-day calendar working week, were converted into calendar days using a special coefficient of 1.4 (clause 9 of Regulation No. 213), which is calculated as the ratio of calendar and working days in a week (7 calendar days: 5 working days) - example 1. This calculation algorithm led to due to the fact that the number of calendar days in an incompletely worked month turned out to be more than 29.4 (example 2).
Example 1. An employee worked only 15 days in the month of the pay period. To calculate average earnings in 2007, working days should be converted to calendar days using a coefficient of 1.4: 15 working days. days x 1.4 = 21 calendar days day.
Example 2. In August 2007, an employee missed one day and took leave without pay. As a result, the month was not fully worked out.
According to the calendar, the 5-day working week in August is 23 working days. The employee actually worked 22 working days. When converting working days to calendar days, the result is 30.8 calendar days. days (22 working days x 1.4).
After converting working days to calendar days, when calculating vacation pay, actual payments for August should have been multiplied not by 29.4, but by 30.8. As a result, the average daily earnings were lower.
The regulation approved by Decree of the Government of the Russian Federation N 922 provides for a different algorithm for calculating the number of calendar days for months that the employee has not fully worked.
Number of calendar days in incomplete calendar month is determined by dividing the average monthly number of calendar days by the number of calendar days of this month and multiplying by the number of calendar days per hour worked in a given month:
Number of calendar days in an incomplete calendar month = 29.4: Number of calendar days of this month x Number of calendar days per hour worked.
To calculate the number of calendar days attributable to time worked, it is necessary to reduce the number of calendar days in a month by the period missed by the employee (example 3).
Example 3. Let us assume that the calculation of average earnings for vacation pay is carried out after the entry into force of the Decree of the Government of the Russian Federation N 922. We use the conditions of the previous example.
The number of calendar days that fall within the time worked in August is 30 calendar days. days (31 calendar days - 1 day of vacation without pay).
Let's calculate the number of calendar days that are taken into account when calculating average earnings for August: 29.4: 31 calendars. day x 30 calendars days = 28.45 calendars. day.
If the month of the billing period was not fully worked, then when calculating vacation pay in relation to vacations established in working days, a coefficient of 1.2 was used. It should have been used to convert working days worked according to a 5-day working week schedule into the number of working days according to a 6-day working week schedule in months not fully worked (clause 10 of Regulation No. 213).
Regulation No. 922 does not provide for such a recount. Moreover, the new Regulations do not make any recommendations regarding the calculation of average earnings in the presence of incompletely worked months.
Vacation pay and compensation for unused vacation
with cumulative accounting of working hours
To calculate vacation pay and the amount of compensation for unused vacation for employees who have accumulated working time records, the Government of the Russian Federation established a special procedure (paragraph 4, paragraph 13 of Regulation No. 213).
According to this procedure, vacation pay should have been calculated based on average hourly earnings. In order to determine it, it was necessary to divide the wages actually accrued for the billing period by the number of hours actually worked during this period (including overtime). The result should have been multiplied by the established number of hours in the working week and by the number of calendar weeks of vacation. As a result, it turned out that the average hourly earnings of an employee who worked overtime and received increased payment for them, with this calculation, did not differ from the average hourly earnings of an employee who was not involved in overtime work and received a much lower salary. In other words, an employee who has worked more hours, than it should be, was deprived of part of the average earnings saved for the period of annual paid leave.
That is why Supreme Court The Russian Federation recognized paragraph. 4 clause 13 of the said Regulations is ineffective from the date of its adoption, i.e. from April 11, 2003 (Decision of the Supreme Court of the Russian Federation dated July 13, 2006 N GKPI06-637).
According to the Decree of the Government of the Russian Federation N 922, in order to calculate the amount of vacation pay and compensation for unused vacation when recording working hours in total, it is necessary to calculate the average daily earnings (clause 9 of the Regulations). The procedure for calculating it is exactly the same as in all other cases of calculating vacation pay, which we have already described.
Payment for study holidays
The new paragraph that appeared in Regulation N 922 will undoubtedly please those employees who study through evening or correspondence courses: after January 6, 2008, non-working holidays who go on study leave are subject to payment.
Let us remind you that study leaves are granted strictly within the time limits specified in the summons certificate. educational institution, since it is this document that gives the right not to come to work while studying (clause 4 of article 17 of the Federal Law of August 22, 1996 N 125-FZ “On Higher and Postgraduate Professional Education”). That is why study leave is not extended by the number of holidays. The form of the summons certificate is presented in Appendix 1 to Order of the Ministry of Education of Russia dated May 13, 2003 N 2057.
Average earnings to pay for educational leave are calculated in the manner established for annual leave(Clause 1 of Article 17 of Law No. 125-FZ). Previously, holidays were not included in the number of calendar days of vacation and were not paid (example 4).
Example 4. In December 2007, an employee brought a summons certificate to the organization’s accounting department for the period of study leave from January 3 to January 22, 2008 (20 calendar days).
The vacation period includes four non-working holidays (January 3, 4, 5 and 7), which are not subject to payment. The employee was accrued vacation pay for only 16 days.
After the Russian Government Decree No. 922 came into force, the employee was given an additional payment for January 7, since according to the new Regulations, all calendar days that fall during the period of study leave are subject to payment.
What bonuses are taken into account when calculating average earnings?
Regulation No. 213 contained conflicting instructions on the procedure for taking into account bonuses when calculating average earnings. In particular, paragraph 14 of the said document stated that when calculating average earnings, one should take into account those bonuses that were accrued during the billing period. Despite this formulation, in practice, when calculating average earnings, bonuses that were accrued during the billing period were taken into account.
In accordance with Regulation No. 922, the calculation of average earnings includes monthly, quarterly and semi-annual bonuses actually accrued in the billing period. However, the period for which they are accrued does not matter.
As for annual bonuses and other remunerations paid at the end of the year, they are fully taken into account when calculating average earnings in the current year, regardless of the time of accrual.
No more than one premium for each indicator should still be included in the calculation.
How much should premiums be included?
in calculation of average earnings?
Clause 14 of Regulation No. 213 established that quarterly and semi-annual bonuses are taken into account when calculating average earnings in the amount of their monthly part (1/3 or 1/6), and the annual bonus in the amount of 1/12 of each month of the billing period. Such a calculation was necessary when determining average earnings to pay for vacation or pay compensation for unused vacation, since before October 6, 2006, a calculation period of three months was used to calculate vacation pay. After specified date when calculating average earnings, 12 months are used as the calculation period, therefore quarterly, semi-annual and annual bonuses should be taken into account when calculating average earnings in their entirety (clause 15 of Regulation No. 922).
In addition, legislators also provided for those cases when bonuses are awarded for a period exceeding 12 months. In this case, when calculating average earnings, the bonus is not taken into account in its entirety, but in the amount of the monthly part for each month of the billing period (example 5).
Example 5. During the billing period, a bonus was awarded for completing a complex task, work on which lasted a year and a half. When calculating average earnings for each month of the billing period, 1/18 of the specified bonus is taken into account. A total of 12/18, or 2/3 of this premium will be included in the calculation.
Adjustment of average earnings due to
with increased remuneration for work
Wages (employee remuneration) consists of three parts (Article 129 of the Labor Code of the Russian Federation):
remuneration for labor depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed;
compensation payments - additional payments and allowances of a compensatory nature;
incentive payments - additional payments and bonuses of an incentive nature, bonuses and other incentive payments.
Remuneration for labor can be set in an absolute amount or calculated based on the tariff rate or official salary.
If the organization or its structural unit Tariff rates, official salaries, and monetary remuneration of all employees were increased, i.e. remuneration for labor without taking into account compensation and incentive payments, then the average earnings are adjusted by the increase factor.
Until 2008, the average salary had to be recalculated in the event of an increase in the amount of bonuses for qualification category (class rank, diplomatic rank) and for conditions civil service(Clause 16 of Regulations No. 213). In Regulation No. 922 this norm absent. Thus, when the size of bonuses increases, average earnings should not be adjusted. Since the average earnings of a specific employee are calculated, an individual adjustment factor is applied, which is calculated by dividing the newly established tariff rate (official salary) by the previously established one. The increasing coefficient is applied depending on the moment at which the increase in tariff rates (salaries) occurred: during the billing period, after the billing period, or during the period of maintaining average earnings.
Which payments should be adjusted?
when recalculating average earnings?
Until 2008, when adjusting average earnings, it was necessary to increase all payments that are taken into account when calculating average earnings by an increase factor (Letter of Rostrud dated June 29, 2007 N 2228-6-1). This approach was due to the fact that Government Decree No. 213 of the Russian Federation did not establish any restrictions on payments taken into account when calculating average earnings.
According to clause 16 of Regulation No. 922, when increasing average earnings, only:
tariff rates, salaries and remuneration;
payments set to tariff rates, salaries, monetary remuneration in a fixed amount. These may be allowances, additional payments or bonuses, which are paid as a percentage of tariff rates, salaries, and monetary remuneration.
According to the new procedure, when adjusting average earnings by the wage increase factor, one should not take into account those payments that are set in a range of values ​​(percentages or multiples) of tariff rates, salaries and monetary remuneration or in absolute amounts.
The same procedure applies when calculating average earnings to pay an employee for forced absenteeism, if during the period of forced absenteeism the organization experienced an increase in tariff rates, cash salaries or monetary remuneration (clause 17 of Regulation No. 922).
Signed for seal
31.01.2008

12/24/2007 By Decree of the Government of the Russian Federation No. 922, the Regulations on the specifics of the procedure for calculating the average salary (hereinafter referred to as the Regulations) were approved. The previous procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of April 11, 2003 No. 213, has become invalid. From January 6, 2008, when calculating average wages, one should be guided by the new Regulations.

Article 139 of the Labor Code of the Russian Federation establishes a uniform calculation procedure for all cases of determining the amount of average wages provided for by the Code. This procedure is mandatory for use by all organizations, regardless of their legal forms and forms of ownership.

Regulations on the specifics of the procedure for calculating average wages should be used when calculating the average earnings, which are reserved for employees who are in labor relations with organizations in cases specified Labor Code RF ( Table 1).

The established procedure does not apply to cases where other rules for calculating average earnings are established at the legislative level ( table 2).

What payments are taken into account when calculating average earnings?

Article 139 of the Labor Code of the Russian Federation provides that to calculate the average salary, all types of payments provided for by the remuneration system and used in the organization are taken into account, regardless of their sources.

When calculating average earnings, the following are taken into account:

1. Salary(salary, tariff rate (piecework, hourly, % of sales), issued in cash or in kind.

2. Cash allowance state and municipal employees.

3. Fees workers of culture and art, as well as funds mass media.

4. Rewards for performing, for example, the functions of a class teacher.

5. Allowances and surcharges to tariff rates or salaries for:

professional skill, class; length of service or work experience; academic degree, academic title; knowledge foreign language; working with information constituting state secrets; combining professions or positions, expanding service areas, increasing the volume of work performed, team management, etc.

6. Payments related to working conditions:

coefficients and bonuses to wages determined by regional regulation of wages; increased wages for heavy work, work with harmful and (or) dangerous and other special working conditions; payments for work at night, on weekends and non-working holidays; overtime pay.

7. Prizes and rewards provided for by the remuneration system.

8. Other types of wage payments applicable to the relevant employer.

Please note that after 01/06/2008, when calculating the average salary, it is not necessary to take into account payments social nature and other payments that do not relate to wages (clause 3 of the Regulations):

financial assistance; payment of the cost of food, travel, training, utilities, recreation, etc.; additional payment up to average earnings when paying benefits for temporary disability and pregnancy and childbirth.

For what period is average earnings calculated?

The period used to calculate average earnings is called calculated. It is 12 calendar months - from the 1st to the 30th (31st) day of the month preceding the month in which the employee retains his average earnings.

Example 1

The employee was on a business trip from January 15 to January 25, 2008. During this period, she retained her average salary. To calculate average earnings, it is necessary to determine the billing period (12 calendar months that preceded January 2008).

The periods of time specified in table 3. Payments made during these periods are not taken into account when calculating average earnings.

Working women with children under the age of 1.5 years, in addition to breaks for rest and food, are provided with additional breaks for feeding the child at least every three hours, lasting at least 30 minutes.

Breaks for feeding children under 1.5 years of age are included in working hours and are subject to payment in the amount of the average salary (Article 258 of the Labor Code of the Russian Federation).

Despite this, When calculating average earnings, the time provided for feeding a child should not be excluded. The average salary paid for hours of feeding a child is taken into account as part of other payments when calculating average earnings (subparagraph “a”, paragraph 5 of the Regulations).

The organization has the right to refuse the generally established billing period (12 months) and establish a different billing period, for example 3 or 6 months. But only if a different billing period does not worsen the situation of workers (Article 139 of the Labor Code of the Russian Federation).

The corresponding choice must be fixed in the collective agreement and confirmed by detailed calculations proving that when using a different calculation period, the average earnings are higher than when calculating the average earnings for 12 months.

A situation is possible when the employee did not have any accruals in the payroll period, or the payroll period consists entirely of periods excluded from the payroll. In this case, to calculate average earnings, it is necessary to use payments that were made in the 12 months preceding the billing period.

Example 2

Let's assume that the employee was on maternity leave until the child reached the age of 1.5 years. Therefore, during the period from January 1, 2007 to December 31, 2007, she did not work and received child care benefits. Such payments are not taken into account when calculating average earnings, and the period of parental leave is excluded from the calculation period.

To calculate average earnings, it is necessary to move forward by 12 months and use as the calculation period the period from January 1, 2006 to December 31, 2006.

If neither in the billing period nor in the period that precedes it, the employee was not paid wages or there were no days actually worked, then the average earnings are determined based on the amount of wages actually accrued for the days worked by the employee in the month of the occurrence of the incident associated with maintaining average earnings.

Example 3

Let's assume that during the period from January 1, 2006 to December 31, 2006, the employee had no accruals. In this case, to calculate average earnings, you should take into account wages accrued for the period from January 1 to January 15, 2008, and the actual days worked for this period.

If before the occurrence of the event associated with maintaining the average earnings, the employee was not paid wages, then the average earnings for calculating benefits should be calculated based on the tariff rate, official salary, and salary (remuneration).

Calculation of average earnings for daily or weekly recording of working hours

When recording working hours on a daily or weekly basis, the average daily earnings indicator is used to calculate the average wage.

To calculate it, the amount of wages actually accrued to the employee is divided by the days actually worked for the 12 calendar months preceding the period during which the employee retains the average wage.

Example 4

The employee was sent on a business trip for 12 days from January 14 to 25. For the working days that fall during this period (10 working days), he was paid a salary in the amount of average earnings.

The calculation period for calculating the average salary is from January 1 to December 31, 2007. During this period, the employee actually worked 180 working days, he was paid a salary in the amount of 180,000 rubles.

The average daily salary of an employee was 1000 rubles. (RUB 180,000: 180 work days).

The average salary accrued to an employee for the period from January 14 to January 25 was 10,000 rubles. (1000 rub. x 10 working days).

If the employee works part-time, the general procedure for calculating average earnings is applied.

Part-time working hours can be set as follows:

part-time work (instead of 8 hours, the employee works 7, 6 or 5 hours); part-time work week (instead of 5 days, the employee works 4 days).

Despite the fact that the employee works less, the procedure for calculating average earnings does not change (clause 12 of the Regulations).

Difficulties may arise when calculating average earnings to determine the amount of vacation pay or compensation for unused vacation. If during a month an employee has worked all the hours or days established on a part-time basis, the month is considered to have been worked in full.

If during the month the employee was sick, took vacation or was on a business trip, then the number of calendar days in the month must be reduced for these periods. In this case, the period of illness is determined on the basis of the certificate of incapacity for work, the period of vacation and stay on a business trip - on the basis of the corresponding order.

How to calculate vacation pay if vacation is set in calendar days?

When calculating the amount of vacation pay and compensation for unused vacation, it is taken into account average daily earnings.

If the employee has worked the billing period in full, it is calculated as follows: the amount of earnings for the billing period must be divided by 12 months and by average monthly number of calendar days (clause 10 of the Regulations).

The resulting value is multiplied by calendar days of vacation:

Amount of vacation pay = Average daily earnings x Number of calendar days of vacation.

It should be taken into account that non-working holidays falling during the vacation period are not included in the number of calendar days of vacation and are not paid.

Example 5

On February 14, 2008, an order was issued from the head of the organization to send an employee of the organization on leave for 20 calendar days. Her vacation begins on February 20, 2008. The last day of her vacation is March 12. February 23 and March 8 are holidays, non-working days, which are not included in the vacation period and are not subject to payment.

To calculate average earnings, the estimated period is from February 1, 2007 to January 31, 2008. The employee’s salary is 40,000 rubles. Let’s assume that the employee worked the entire pay period.

Let's calculate the average daily earnings:

(RUB 40,000 x 12 months): 12 months. : 29.4 (average monthly number of calendar days) = 1360.54 rubles.

The amount of vacation pay will be 27,210.80 rubles. (1360.54 x 20).

The exception to this rule is study holidays, which are provided in accordance with the certificate-call of the educational institution. According to clause 14 of the Regulations, all calendar days of study leave are subject to payment, including non-working holidays that fall during the period of such leave.

Let us remind you that educational leaves are granted strictly within the terms specified in the certificate of invitation from the educational institution (clause 4 of article 17 of the Federal Law of August 22, 1996 No. 125-FZ “On higher and postgraduate professional education”). The form of the summons certificate is given in Appendix 1 to Order No. 2057 of the Ministry of Education of Russia dated May 13, 2003. Therefore, educational leave is not extended by the number of holidays.

Average earnings to pay for educational leave are calculated in the manner established for annual leave(clause 1 of article 17 of Law No. 125-FZ). In accordance with Art. 120 of the Labor Code of the Russian Federation, holidays are not included in the number of calendar days of vacation and are not paid.

However after the entry into force of Resolution No. 922, this situation changed.

Example 6

Let’s assume that, on the basis of the summons certificate, the employee was granted study leave for 20 days. Study leave begins on February 20, 2008. The last day of leave is March 10, 2008.

The amount of vacation pay will be the same.

If one or more months of the billing period are not fully worked, then when calculating average earnings, wages accrued for the billing period must be divided by the sum of the average monthly number of calendar days (29.4), multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months.

It is also important to note that from 01/06/2008 the procedure for determining the number of calendar days in incomplete calendar months has changed.

Previously, the number of calendar months was calculated by multiplying the number of working days according to the calendar of a 5-day working week per hour worked by a factor of 1.4 (clause 9 of RF Government Decree No. 213).

Now the number of calendar days in an incomplete calendar month is determined by dividing the average monthly number of calendar days by the number of calendar days of this month and multiplying the number of calendar days per hour worked.

To calculate the number of calendar days attributable to time worked, it is necessary to reduce the number of calendar days in a month by the period missed by the employee.

Example 7

Let's assume that an employee of the organization was granted leave from February 20, 2008 for 28 calendar days. The billing period is from February 1, 2007 to January 31, 2008.

The employee worked in full for the period February - October and December 2007. In November, the employee worked only 5 working days (from June 1 to June 7; June 3 and 4 are days off), and missed the rest of the time (22 days) due to illness.

In January, the employee took leave at his own expense for 4 days from January 9 to 12, 2008. Consequently, the remaining calendar days (from January 1 to 8 and from January 13 to 31) are considered actually worked.

The employee's salary was:

in the period from February 2007 to October 2007 and for December 2007 - 300,000 rubles; in November 2007 - 7143 rubles; in January 2008 - 22,857 rubles.

Average daily earnings are calculated as follows:

(RUB 300,000 + RUB 22,857 + RUB 7,143): (29.4 cal. days x 10 months + 29.4: 30 cal. days x 22 cal. days + 29.4: 31 cal. days x 27 cal. days) = 330,000 rub. : (294 cal. days + 21.56 cal. days + 25.6 cal. days) = 967.29 rub.

The amount of vacation pay will be 27,084.12 rubles. (967.29 rubles x 28 days).

Calculation of vacation pay for vacations established in working days

The duration of the annual basic paid leave provided to employees is measured in calendar days (Article 115 of the Labor Code of the Russian Federation), but in some cases it can be determined in working days.

Employees who have entered into an employment contract for a period of up to two months are provided with paid leave (or compensation for unused leave upon dismissal) at the rate of two working days per month of work (Article 291 of the Labor Code of the Russian Federation). The duration of paid leave for employees engaged in seasonal work is also calculated.

The duration of additional leave, also provided to certain categories of workers, is calculated in working days. When calculating the total duration of annual paid leave, additional leaves are summed up with the annual main paid leave (Article 120 of the Labor Code of the Russian Federation).

Since the duration of annual leave is usually determined in calendar days, and additional ones in most cases - in working days, difficulties may arise in calculating its total duration. In this situation, you should be guided by Letter of the Ministry of Labor of Russia dated 02/01/2002 No. 625-ВВ.

If the vacation provided to an employee is calculated (in whole or in part) in working days, then the duration of annual paid leave should be calculated as follows: from the start date of the vacation, a certain number of days of the main vacation in calendar days is counted, and then - a certain number of days of additional vacation in working days. based on a 6-day work week and the date is determined last day vacation. After that general period vacation is converted to calendar days.

Vacation pay is calculated in the same way as for vacation in calendar days, i.e., based on the employee’s average earnings for the pay period.

The average daily earnings for paying for vacations granted in working days, as well as for paying 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 (clause 11 of the Regulations).

Example 8

The employee is hired on the basis employment contract from February 4 to April 1, 2008. In accordance with the agreement, the organization pays a monetary reward in the amount of 50,000 rubles.

The number of working days in terms of a 6-day working week for this period will be 50 days (in February 24 days, in March 25 days, in April 1 day).

Since the employee has worked two full calendar months, he will be given 4 working days of leave. Average earnings for the billing period will be 1000 rubles. (RUB 50,000: 50 days). The amount of vacation pay will be 4,000 rubles. (1000 rub. x 4 days).

Calculation of average earnings with summarized accounting of working hours

The introduction of summarized recording of working time is allowed in the case when, due to production conditions or when performing individual species work cannot comply with daily or weekly working hours. For example, when 24/7 work enterprises.

In this case, the employer ensures that the length of time the employee works within the accounting period does not exceed the normal number of working hours (Article 104 of the Labor Code of the Russian Federation).

As an accounting period, the employer can set any period of time within one year: month, quarter, half-year, etc.

The normal number of working hours per accounting period for employees who are subject to summarized working time recording is determined based on the weekly working hours.

Example 9

In a private security company, employees work in shifts - a day after three days of rest. Therefore, employees have a summarized recording of working time, the accounting period is a quarter.

In the 1st quarter of 2008, the normal number of working hours for a 40-hour workweek is 454 hours.

Consequently, private security company employees must work no more than 454 hours in the first quarter. All hours worked in excess of this number will be considered overtime.

If an employee works part-time, the normal number of hours per accounting period is reduced accordingly.

Calculation of vacation pay and compensation for unused vacation

To calculate vacation pay and the amount of compensation for unused vacation for employees who have a summarized recording of working time, the Government of the Russian Federation has established a special procedure (paragraph 4, paragraph 13 Provisions on the specifics of the procedure for calculating average earnings, approved by Decree of the Government of the Russian Federation dated April 11, 2003 No. 213).

According to this procedure, vacation pay should have been calculated based on average hourly earnings. Thus, an employee who worked more hours than required was deprived of part of the average earnings saved for the period of annual paid leave.

Therefore, the Supreme Court of the Russian Federation recognized paragraph. 4 clause 13 of the Regulations is ineffective from the date of its adoption, i.e. from 04/11/2004 1.

According to the Decree of the Government of the Russian Federation No. 922, in order to calculate the amount of vacation pay and compensation for unused vacation when recording working hours in total, it is necessary to calculate the average daily earnings (clause 9 of the Regulations). The procedure for calculating it is the same as in all other cases of calculating vacation pay.

Other cases of calculating average earnings

When calculating average earnings for all other payments, except vacation pay and compensation for unused vacation, you should calculate average hourly earnings(Clause 13 of the Regulations). Its value is determined by dividing the amount of wages actually accrued for hours worked in the billing period, including bonuses and remunerations, by the number of hours actually worked in this period.

The average earnings that are retained by the employee are calculated by multiplying the average hourly earnings by the number of working hours according to the employee’s schedule in the period to be paid.

Example 10

An employee who has been assigned a summary recording of working hours was sent on a business trip for a period of 12 days (from February 4 to February 15, 2008).

According to clause 9 Instructions about business trips within the USSR dated 04/07/88 No. 62, which applies to the extent that does not contradict the Labor Code of the Russian Federation, the average earnings during a business trip are maintained for all working days of the week according to the schedule established at the main place of work.

According to the employee’s work schedule, during his business trip there are 3 shifts of 24 hours each. To calculate average earnings, it is necessary to determine the average hourly earnings.

The amount of payments accrued to the employee during the period from February 1, 2007 to January 31, 2008 amounted to 180,000 rubles. Let's assume that during this period the employee worked 1800 hours. Therefore, the average hourly earnings will be 100 rubles. (RUB 180,000: 1800 hours).

The average salary that will need to be paid to an employee during a business trip will be 7,200 rubles. (100 rubles x 24 hours x 3 shifts).

The procedure for taking into account bonuses when calculating average earnings

When calculating vacation pay, you need to take into account only bonuses that are provided for in the regulations on remuneration (bonuses) for employees of the organization and are taken into account as part of labor costs when calculating income tax. That is, bonuses and remunerations provided for by collective agreements, local regulations organizations and employment contracts.

At the same time, one-time bonuses paid in connection with any event (holiday, anniversary, etc.) from net profit organizations do not participate in the calculation of average earnings.

When calculating average earnings bonuses and remunerations that were accrued within the billing period are taken into account, but no more than one payment for each indicator for each month of the billing period. It does not matter for which month it was accrued - the current, previous or any other.

Example 11

Let us assume that for calculating average earnings the period from February 1, 2007 to January 31, 2008 is the estimated period.

During this period, the employee was accrued monthly bonuses:

in February - for December 2006; in March - January 2007

When calculating average earnings, all monthly bonuses accrued in February, March, April, etc. will be taken into account.

If 13 monthly bonuses were awarded for the same indicators in the billing period, then the organization must choose which of them to take into account when calculating vacation pay, since when calculating average earnings in this case, only 12 monthly bonuses are taken into account.

The legislation does not determine which premium should be taken into account.

In this case, various options are possible.

You can include in the calculation:

the amount of maximum premiums; bonuses that relate to the billing period; the average monthly amount of premiums, which is determined by calculation.

If monthly bonuses provided for by the remuneration system are awarded for various indicators, then they are all taken into account when calculating average earnings.

When calculating average earnings, bonuses and remunerations that are accrued for a period of work exceeding one month are taken into account. Those that were accrued in the billing period for each indicator are taken into account.

If the duration of the period for which bonuses are accrued does not exceed the duration of the billing period (quarterly, semi-annual, etc.), then these bonuses are taken into account in full when calculating average earnings.

Bonuses and remunerations accrued over a period of more than one year are included in the calculation of average earnings in the amount of the monthly portion for each month of the billing period. For example, a bonus paid for achievements in work over a year and a half should be taken into account when calculating average earnings in the amount of 1/18 for each month of the pay period.

When calculating average earnings, remunerations based on the results of work for the previous year are taken into account in full. In this case, the time of accrual of such payments does not matter.

Example 12

Let's assume that an employee goes on vacation on February 4, 2008. To calculate vacation pay, it is necessary to determine the average earnings for 12 months - from February 1, 2007 to January 31, 2008.

For example, in March 2007, a bonus was paid based on the results of work for 2006 in the amount of 12,000 rubles. This bonus is not taken into account when calculating average earnings.

The annual bonus based on the results of work for 2007 was paid in January 2008. When calculating average earnings, this payment is taken into account in full.

Quite often a situation arises when it is necessary to calculate average earnings, but remuneration for the previous year has not yet been accrued. In this case, vacation pay is calculated without taking into account the annual bonus. But after the bonus is calculated, the accountant must recalculate the average earnings.

It should be borne in mind that when calculating average earnings, bonuses are taken into account in full only if they were accrued for the time actually worked in the billing period. If the employee did not work the entire pay period, but received a bonus in full size, then when calculating average earnings, it is taken into account in proportion to the time worked.

Until 2008, the average salary had to be recalculated in the event of an increase in the amount of bonuses for qualification rank (class rank, diplomatic rank) and for the conditions of public service (clause 16 of the Regulations approved by Decree of the Government of the Russian Federation No. 213).

This provision is no longer available. Therefore, when increasing the size of bonuses, average earnings should not be adjusted.

Since the average earnings of a specific employee are calculated, an individual adjustment factor is applied, which is calculated by dividing the newly established tariff rate (official salary) by the previously established one.

The increasing coefficient is applied depending on the moment at which the increase in tariff rates (salaries) occurred: during the billing period, after the billing period, or during the period of maintaining average earnings.

The procedure for recalculating average earnings

If an increase in tariff rates, official salaries, monetary remuneration occurred within the billing period, then tariff rates, official salaries, monetary remuneration, as well as other payments taken into account when calculating average earnings accrued for the period of time preceding the change.

Example 13

Let us assume that the calculation period for calculating average earnings is from February 2, 2007 to January 31, 2008. The increase in official salaries in the organization occurred in September 2007. Therefore, payments that were made in the period from February to August 2007 should be indexed by the salary increase factor.

The same procedure applies when calculating average earnings to pay an employee for forced absenteeism, if during the period of forced absenteeism the organization experienced an increase in tariff rates, cash salaries or monetary remuneration (clause 17 of the Regulations).

In cases where an increase in tariff rates, official salaries, or monetary remuneration occurred after the billing period before the occurrence of an event with which the law associates the preservation of average earnings, the average earnings calculated on the basis of the billing period are subject to increase.

Example 14

Let's use the conditions of the previous example.

Let us assume that the increase in official salaries in the organization occurred on February 1, 2008. In this case, those payments that were made in the billing period should be indexed by the wage increase factor.

If an increase in tariff rates, official salaries, and monetary remuneration occurs during the period of maintaining average earnings, only that part of the average earnings that falls on the time from the moment of increasing tariff rates, official salaries, and monetary remuneration until the end of the specified period is subject to increase. That is, the previously existing order has actually been preserved.

Example 15

Let us assume that the average salary of an employee remains for the period from February 20 to March 15, 2008. The increase in official salaries in the organization will occur from March 1, 2008. In this case, the average salary that was accrued to the employee for the period should be indexed by the salary increase factor from March 1 to March 15, 2008

Previously, when adjusting average earnings, it was necessary to increase all payments that are taken into account when calculating average earnings by an increase factor (letter of Rostrud dated June 29, 2007 No. 2228-6-1).

According to clause 16 of the new Regulations on calculating average earnings (RF Government Decree No. 922), when increasing average earnings, only the following are taken into account:

tariff rates, salaries and remuneration; payments established to tariff rates, salaries, monetary remuneration in a fixed amount - as a percentage, in a multiple amount.

Example 16

The organization's remuneration system provides for a salary and a bonus in the amount of 100% of the salary. In January 2008, the organization increased the salaries of all employees. The employee’s salary before the increase was 20,000 rubles, and after the increase - 22,000 rubles. Therefore, the increase factor was 1.1 (22,000 rubles: 20,000 rubles).

According to the new rules, when adjusting average earnings by the wage increase factor, payments that are set in a range of values ​​(percentages or multiples) of tariff rates, salaries and monetary remuneration or in absolute amounts are not taken into account.

Table 1. Cases of calculating average wages established by the Labor Code of the Russian Federation

Table 2. Cases of calculating average wages when the Regulation on the specifics of the procedure for calculating average wages does not apply

Table 3. Periods excluded from the calculation period when calculating average earnings

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;

e) monetary remuneration (monetary allowance) accrued for hours worked to persons holding government positions in the Russian Federation, government positions in the constituent entities of the Russian Federation, deputies, members of elected local government bodies, elected officials of local government, members of election commissions acting on 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 vocational education institutions 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 excellence, class, length of service (work experience), academic degree, academic title, knowledge of a foreign language, work with information constituting state secrets, combination of 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;

l) remuneration for performing the functions of a class teacher for teaching staff of 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, social payments and other payments not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account.

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.

The number of calendar days in an 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 falling on the time worked in given 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 the average earnings for payment of additional educational leaves, all calendar days (including non-working holidays) falling during the period of such leaves provided in accordance with the educational institution’s certificate are subject to payment.

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 tariff rates, salaries (official salaries), and monetary remuneration increase in an organization (branch, structural unit), 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 full working hours during the billing period and fulfilled labor standards (job duties) cannot be less than the established federal law minimum size wages.

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

GOVERNMENT OF THE RUSSIAN FEDERATION

AVERAGE SALARY

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. The Ministry of Health and Social Development of the Russian Federation shall 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
Russian Federation
V. ZUBKOV

Approved
Government Decree
Russian Federation
dated December 24, 2007 N 922

POSITION
ABOUT THE FEATURES OF THE ORDER OF CALCULATION
AVERAGE SALARY

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;
e) monetary remuneration (salary) 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 local government bodies, 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 vocational education institutions 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 excellence, class, length of service (work experience), academic degree, academic title, knowledge of a foreign language, work with information constituting state secrets, combination of 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;
l) remuneration for performing the functions of a class teacher to teaching staff of 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, social payments and other payments not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account.
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.
The number of calendar days in an 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 falling on 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 the average earnings for payment of additional educational leaves, all calendar days (including non-working holidays) falling during the period of such leaves provided in accordance with the educational institution’s certificate are subject to payment.
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 no 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 remunerations 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 tariff rates, salaries (official salaries), and monetary remuneration increase in an organization (branch, structural unit), 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 full working hours during the billing period and fulfilled labor standards (job duties) cannot be less than the minimum wage established by federal law.
19. For persons working part-time, the average earnings are determined in the manner established by these Regulations.