» Calculation of the average monthly salary upon dismissal. Average earnings for calculating compensation for unused vacation calculator

Calculation of the average monthly salary upon dismissal. Average earnings for calculating compensation for unused vacation calculator

Average earnings are an indicator that an accountant calculates according to special rules for calculating a certain payment intended for issuance to an employee. The considered value is used in the calculation of many payments, in this article we will consider its application when calculating compensation for unused leave upon dismissal. Below are the current formulas for 2017 - 2018, the rules and an example of calculating average earnings.

Compensation is paid to the employee for those days of vacation that he did not have time to take off during work. Upon dismissal, the accountant calculates unused vacation days and calculates a compensation payment for them.

The general formula for calculating compensation is:

K \u003d SDZ * BOTTOM,

  • SDZ - average earnings per day;
  • DNO - days of unused vacation.

The days of unused rest can be determined if the number of vacation days already taken is also known. As for the average daily earnings, then you need to calculate it according to the rules set out below. For clarity, an example of the calculation is considered below.

Formula for calculating average earnings for compensation upon dismissal in 2017 - 2018

The general form is:

SDZ \u003d Base / OD,

  • Base - payments in favor of the worker, taken into account in the calculation of vacation compensation;
  • OD - days worked in the period for which the calculation is carried out.

The base and the days worked are considered for the same period, called the settlement period.

Note: to calculate the average earnings for paying for unused vacation days, you need to take a daily indicator (and not a monthly one), since in the formula for calculating compensation it is multiplied by the number of days.

What is the accounting period

In the case of calculating average earnings for compensatory vacation pay, a twelve-month period must be taken. Months are taken last before dismissal in calendar terms.

Example:

The employee leaves on April 12, 2018. This means that the billing period is from April 2017 to March 2018 inclusive.

It would be a mistake to take the period from 04/12/2017 to 04/11/2018. The 4th paragraph of the Regulations on average earnings clearly indicates the need to take into account exactly the calendar months.

There are features:

  • Upon dismissal, the last day of the month of termination of the employment relationship is also taken into account. This was announced by Rostrud in his letter 2184-6-1.

Example:

Employee leaving April 30, 2018. This means that the calculation of compensation must be carried out for the period from May 2017 to April 2018 inclusive.

  • If a pregnancy or parental leave falls within the twelve-month period, then it is allowed to take an earlier period - before the start of the designated holidays.

Example:

From 09/12/15 to 01/29/16, the employee was on maternity leave, from 01/30/16 to 02/10/18 - on maternity leave. On February 10, 2018, her dismissal of her own free will is formalized.

The billing period from February 2017 to January 2018 fell entirely on parental leave, which means that this period must be replaced by 12 months before going on maternity leave - from 09/01/14 to 08/31/15.

Base for calculating average earnings

The next indicator necessary to calculate the average daily earnings for compensation upon dismissal is the base. This is the sum of all employee payments for the period defined as the settlement period.

Not all employee benefits need to be included in the calculation. Only income that is directly related to the performance of labor duties is subject to accounting.

You need to include in the base for average earnings:

  • salary;
  • bonuses accrued based on the results of various periods (month, quarter, half year, year) are taken into account in a special order, which is described below;
  • other incentive payments for labor achievements, according to the bonus system.

All other accruals are not subject to inclusion in the calculation of daily average earnings for compensation. That is, you do not need to take into account vacation pay, compensation for unused vacation days, sick leave, benefits, financial assistance, prize payments, travel allowance, compensation for travel, meals, communications, etc.).

Days worked for average earnings

This indicator is calculated separately for the months that are fully and incompletely worked out by the employee.

In this case, the following rule applies:

  • if all working days in months the employee went to work to perform official duties, then it is considered that it has 29.3 days worked;
  • if there are periods of absence from work in a month for any reason (vacation, business trip, illness, absenteeism, suspension, release), then the days worked are calculated according to the formula (actually worked days / total number of days in a month) * 29.3.

Below is an example that will explain the principles for calculating the average daily earnings to compensate for unused vacation upon dismissal.

Example calculation of average earnings for compensation

The termination date is April 17, 2018. The period for calculating average earnings is from April 2017 to March 2018. During this period, earned: salary 390,000 rubles, vacation pay - 31,500 rubles, sick leave- 4300 rubles. In the specified period, there were 28 days of vacation in July 2017. and 5 days of sick leave in January 2018.

Let's calculate the average earnings for compensation payments for unused vacation days:

  • Base = 390000 (vacation and sick leave are not taken into account);
  • Days worked = 10 * 29.3 + (3/31) * 29.3 + (26/31) * 29.3 = 320.41. (10 full months, 3 days worked in July, 26 in January).
  • SDZ \u003d 390000 / 320.41 \u003d 1217.19 rubles.
  1. vacation experience - in full months,
  2. the number of vacation days laid down for him - 2.33 days for each month with a 28-day annual leave;
  3. the number of days already used for the entire period of work;
  4. the number of unused days - the used days from clause 3 are subtracted from the total number of days from clause 2;
  5. the average earnings for 1 day are multiplied by the indicator from paragraph 4, the result is compensation for unused vacation days. Payable on the day the employee leaves.

How bonuses are taken into account in the calculation of average earnings for vacation compensation

Bonuses can be accrued based on the results of various time periods - monthly, quarterly, semi-annual, annual.

The rules for accounting for this type of surcharge when calculating compensation upon dismissal are established by clause 15 of the Regulation on average earnings

Monthly premium

Included in the general base is one bonus for each indicator for each month of the billing period. In this case, the premium must be accrued in the billing period.

Example:

The employee is a specialist in the sales department, he receives two monthly bonuses for the sales performance and one for the return accounts receivable, that is, 24 bonuses were issued for sales during the year, and 12 bonuses for repayment of debts.

Only 12 sales performance bonuses and 12 repayment bonuses can be taken into account in calculating average earnings at termination for the last 12 months.

Quarterly premium

The bonus for any period longer than a month, but less than a year is taken into account according to the same rules: one for each indicator for each period (for example, a quarter), while it must be accrued in the billing year.

Example:

An employee leaves in December 2017. For the billing period, he was awarded a premium for the 1st, 3rd quarter and for the six months. All three premiums must be included in the calculation in full.

Annual bonus

This premium is taken into account in a special way.

It doesn't matter in what period it is calculated. It must be taken into account both in the case when it is accrued in the billing period, and in the case when it is accrued in the period after the billing period. Of course, this is true if the period for which the annual bonus is assigned is included in the estimated period for average earnings.

Example:

An employee leaves on January 18, 2018. In January 2017, he was awarded an annual bonus for 2016, in January 2018 - a bonus for 2017. You need to take into account only the annual bonus that is assigned for the year that was included in the billing period for average earnings.

This period is from January to December 2017 inclusive. This means that the base includes only the premium assigned for 2017 and accrued in January 2018.

It is possible that the period for calculating the average earnings has not been fully worked out. In this case, you need to look at the period for which the annual premium is calculated. If this period is fully included in the estimated period, then it is taken into account in full, otherwise you need to use a formula that will allow you to calculate the part of the annual bonus that needs to be taken into account in the calculation of average earnings for compensation.

Part of the bonus to be included in the base = The amount of the accrued annual bonus / Working days according to the production calendar in the billing period * Actual days worked in the billing period.

Also read about accounting for the annual bonus in.

Accounting for a salary increase in the billing period in the calculation of average earnings

Another situation that raises many questions is the salary increase. How can this be taken into account in the calculation of compensation upon dismissal.

If salaries are increased for all employees of the enterprise, or for all employees of the department where the dismissed employee works, then this increase must be taken into account when calculating the average earnings to compensate for leave upon dismissal, it is necessary to index by a coefficient that is calculated by the formula:

Coefficient = Increased salary / Former salary

Moreover, it is not necessary to index bonuses, incentive payments that are not directly related to the size of the salary, or for which there is no fixed dependence on salary. For example, a bonus, the amount of which is considered to be in the range of 10 to 20 percent of the salary, does not need to be indexed. Also, there is no need to index bonuses assigned in a fixed amount of money or as a percentage of an indicator other than salary - 3% of sales.

It is only necessary to index the additional payments tied to the salary in a fixed amount, for example, 1/10 of the salary or 5% of the salary.

Another influencing factor is the moment of increase wages.

  • If the moment of the increase falls within the billing period for average earnings for vacation compensation upon dismissal, those payments that accrued in this billing period for the months preceding the increase are subject to indexation;

Example:

The termination date is March 10, 2018. The settlement year is from March 2017 to February 2018. The salary increase occurred throughout the enterprise in July 2017. An employee's salary has increased from 35,000 to 37,000.

It is necessary to index the salary accrued for the period from March to June 2017 inclusive. Indexing coefficient = 37000/35000=1.056.

  • If the moment of increase occurred after the billing period, but before the date of dismissal, then you need to index all payments accrued in the billing year.

Example:

Release date February 19, 2018. The settlement year for average earnings for compensation is from February 01, 2017 to January 31, 2018. The salary increase was made on February 1, 2018.

It is necessary to index the salary for each month of the billing year.

When an employment relationship with an employee ends, a full settlement must be made. The departing employee must receive all the money earned by him on the day of dismissal, in addition, if it was not used in full. In many cases, additional compensation is also due upon leaving (depending on the reason and the article under which the dismissal is made).

The accounting department calculates these payments according to the algorithm provided for by law, which is based on the average earnings for a certain accounting period. Most often, the average daily earnings are taken as the basis. Its calculation provides for some nuances that should be followed in order to avoid financial errors.

Consider how this indicator is calculated in various situations, and give specific examples.

Legislation

Labor law and Decrees of the Government of the Russian Federation require managers and accountants, when calculating compensation and other payments upon dismissal, to be guided by the provisions given below:

  • Art. 139 of the Labor Code of the Russian Federation - it regulates the procedure for calculating dismissal payments;
  • Regulation approved by Government Decree Russian Federation dated December 24, 2007, No. 922, - it discusses in detail the calculation methodology related to determining the average earnings for the accounting period in all legally lawful situations.

Calculation parameters

The figures that are taken into account when calculating the average salary of an employee are both fixed and constant values, namely:

  • the period for which the calculation is made (legally determined for each case);
  • the amount of all types of employee income for this period (with the exception of deductions provided by law);
  • the average number of calendar days in a month is a fixed figure equal to 29.3 (as regulated in federal law No. 55 dated April 02, 2014).

Reasons for calculating average earnings upon dismissal

The average daily wage is required to calculate the following forms of dismissal payments:

  • severance pay (in cases where it is due upon dismissal);
  • money for non-holiday vacation days.

NOTE! The calculation method changes depending on whether the employee has fully worked out the billing period.

Exclusion from settlement special periods

The first point in applying the methodology for calculating dismissal payments will be to determine the total amount of an employee's earnings for a particular statutory period. All the time actually worked by the employee and the amounts accrued to him for these working days are taken into account, except for special periods excluded by law. The amounts that an employee received during the periods listed below should not be included in the total income when calculating the benefits due to him upon dismissal:

  • while on a business trip, since during this time his earnings were kept for him (Article 167 of the Labor Code of the Russian Federation);
  • during paid or administrative leave (Article 114 of the Labor Code of the Russian Federation);
  • period of temporary disability (illness, caring for a loved one, pregnancy and childbirth);
  • additional free days provided for the care of disabled children;
  • downtime through no fault of the employee;
  • a strike in which the employee did not take part, which prevented the performance of his labor duties;
  • other periods provided for in paragraph 5 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Exclusion of certain amounts from total income

Regardless of at what time, included in the billing period, accruals were made, some of them are not taken into account when determining average daily earnings(during the calculation of the total income for the billing period). These social benefits include:

  • financial assistance to staff;
  • reimbursement for travel and meals;
  • payment of tuition fees;
  • funds provided for recreation and rehabilitation;
  • money for public Utilities, payment for a kindergarten for the children of employees, etc.

Methodology for calculating the average daily earnings for the payment of severance pay

Payment of additional Money upon dismissal (severance pay) is regulated by Art. 178 of the Labor Code of the Russian Federation. This money is not credited in all cases of an employee leaving, but only when the reason for dismissal, recorded in the work book and order, is one of the following:

  • inconsistency of the position on health;
  • the exit of an employee who previously held a position from which the dismissed person leaves;
  • conscription of an employee for military or alternative service;
  • refusal to move to work in another area.

In these situations, the employee is entitled to funds in the amount of their average earnings for 2 weeks upon leaving.

If an employee is forced to leave due to:

  • liquidation or reorganization of the company;
  • downsizing or downsizing

then he is entitled compensation payment in the amount of average earnings per month.

BESIDES: in all these cases, the employee retains his average monthly earnings for the first time after the loss of work (no more than 2, in some cases - 3 months from the date of dismissal, this amount also includes severance pay).

Calculation procedure

  1. The settlement period for which the total income is established is 12 months.
  2. If the length of service of the dismissed employee is less than a year, the billing period is the time from the date of employment until the first day of the last working month.
  3. It is necessary to take into account the number of actually worked days for this period.

With the last calendar year fully worked out, the calculation formula is applied:

3 Wed.-Days = (∑ 12 months / 12) / Dn/month cf.

  • 3 Wed.-Days - average daily earnings;
  • ∑ 12 months - the total income of the employee for 12 months;
  • day/month cf. is the average length of a month, recorded as 29.3 days.

For a billing period that has not been fully worked out, the following formula is applied:

3 Wed.-Days = ∑N months / (N-1) + Dn. Monthly

  • N months - the number of full months worked;
  • Days Monthly - the number of days actually worked in an incomplete month.

Calculation example

Worker Rosomahin V.M. worked in the company from 04/18/2015 salary 20 thousand rubles / month In the last year, based on the results of his work, he was awarded a bonus of 5 thousand rubles. Dismissed due to staff reduction on 04/18/2017. Paid vacation days are fully utilized. During the last year he was on sick leave for a total of 20 days.

We calculate the average daily earnings for the compensation due to him. The funds received during this time amounted to 20,000 x 12 + 5,000 = 245,000 rubles. We apply the formula:

The average daily earnings of Rosomahin V.M. \u003d 245,000 / 12 / 29.3 \u003d 696.8 rubles.

When calculating compensation from the amount received, it will be necessary to deduct the funds paid for 20 days of temporary disability.

Methodology for calculating average daily earnings for payments for unused vacation

The principle of calculating the average daily earnings in this case is almost identical to the previous one: the same billing period (12 months) is taken, the total earnings are searched, to which the profit laid down by law (increase in salary, bonuses, etc.) is added.

The difference lies in the calculation of the days worked in the billing period, since in order to provide paid leave, an employee needs at least six months of work experience. So, we perform the following actions.

  1. We count the number of months worked, compare them with the length of service required for vacation. If an integer number of months has been worked out, we use the indicator without changes. In case of incomplete work before the end of the month or processing incomplete month we apply the following principle: days less than 15 are discarded, the number of days greater than 15 is considered as a month. The result is an integer - the number of months for which the employee is entitled to days of paid rest.
  2. The number of vacation days that the employee would be entitled to during this period is calculated.
  3. From the total number of required days of rest, you need to subtract the number of days that the employee managed to spend on vacation during this period.
  4. To determine the amount of compensation, the resulting figure is multiplied by the average daily earnings calculated using the same formulas as for calculating the severance pay.

After you determined the employee's salary for the billing period , you need to calculate the average daily earnings (clause 9 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

The calculation algorithm will depend on whether the employee has fully worked out the billing period, and also on what days the duration of the vacation is calculated - in calendar days or in working days.

Billing period completed

If the billing period has been fully worked out, calculate the average daily earnings using the formula:

This calculation procedure is established by part 4 of article 139 of the Labor Code of the Russian Federation.

An example of determining the average daily earnings for calculating compensation for unused vacation upon dismissal. The employee has completed the billing period. The employee is entitled to vacation in calendar days

Economist A.S. Kondratiev wrote a letter of resignation on May 12, 2015. He was entitled to compensation for unused vacation. Kondratiev worked for the organization for three years.

The calculation period for payment of compensation included the months from May 2014 to April 2015. The employee has completed the billing period.

Accruals to the employee for the billing period are reflected in the table:

Billing period month

The number of working days in the billing period according to the calendar

The number of days actually worked in the billing period

Salary,
rub.

year 2014

May

June

July

August

September

October

November

December

2015

January

February

March

April

Total

245

245

–

360 000

The accountant calculated the average daily earnings of Kondratiev as follows:
360 000 rub. : 12 months : 29.3 days/month = 1023.89 rubles / day

Situation: how to calculate the average monthly number of calendar days when calculating the average daily earnings to pay compensation for unused vacation upon dismissal? One of the months of the billing period worked out in excess of the usual rate.

When calculating compensation for unused vacation upon dismissal, determine the average daily earnings in the usual manner.

In this case, the month that the employee has worked in excess of the monthly norm of working time is fully worked out. It does not contain calendar days, which excluded from the billing period (for example, related to illness, vacation, downtime, etc.). Therefore, the number of days in this month for the purposes of calculating compensation for unused leave upon dismissal will be 29.3 days. This conclusion allows us to draw part 4 of article 139 of the Labor Code of the Russian Federation, paragraph 10 of the provision approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Billing period not completed

If the billing period has not been fully worked out, calculate the average daily earnings as follows:

At the same time, determine the number of calendar days in an incompletely completed calendar month of the billing period using the formula:

It may also be that in the billing period the employee did not fully work for several calendar months at once. In this case, determine the number of incompletely worked calendar days for each of them separately using the formula above, and then summarize. So you get the indicator "Number of calendar days in not fully worked calendar months."

This procedure for calculating the average daily wage is provided for by part 4 of article 139 of the Labor Code of the Russian Federation, paragraphs 2 and 3 of clause 10 of the provision approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Situation: is the month in which the employee was hired not from the first day considered to be fully worked out? This month he worked all the working days according to the schedule. It is required to calculate compensation for unused vacation upon dismissal.

Answer: no, such a month is not considered fully worked out.

As a general rule, the procedure for calculating the average daily earnings depends, among other things, on the number of calendar days falling on the time worked during the month. This follows from the literal meaning of paragraph 10 of the provision, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. Therefore, do not include the days when the employee has not yet worked in the organization in the number of calendar days falling on hours worked.

For example, an employee was hired from Monday, the 2nd of the month. That is, the 1st number fell on Sunday. It is from the 2nd day that he performs his labor function. Therefore, from the billing period, it is necessary to exclude the weekends that preceded the hiring of an employee. That is, calculate the average daily earnings, taking into account the fact that he did not fully work the first month of the billing period.

An example of determining the average daily earnings for calculating compensation for unused vacation upon dismissal. The billing period has not been fully completed. Vacation was given in calendar days

Volkov worked for the organization for three years. On May 12, 2015, he wrote a letter of resignation effective May 26, 2015. He was entitled to compensation for unused vacation.

The calculation period for calculating compensation included the months from May 2014 to April 2015.

The settlement period Volkov did not fully work, since from June 23 to June 26, 2014 he was on vacation. The accountant excluded vacation days and the amount of vacation pay from the calculation of the average daily earnings.

For the billing period, Volkov was accrued (excluding the amount of vacation pay) 218,000 rubles.

The accountant calculated the average daily earnings of an employee as follows.

11 months from the billing period (May 2014 and from July 2014 to April 2015) Volkov worked in full. In calculating the average daily earnings, the accountant included the sum of the average monthly number of calendar days - 322.3 days (29.3 days / month × 11 months).

In June 2014, the accountant included 25.3933 calendar days (29.3 days/month: 30 days × 26 days) in the calculation.

Volkov's average daily earnings were:
RUB 218,000 : (322.3 days + 25.3933 days) = 626.99 rubles/day

part-time work

An employee may be assigned part-time work. For example, he works four days a week instead of five. In this case, determine the average earnings for payment of compensation for unused vacation in the same manner as if the employee had not fully worked out the billing period. This is stated in paragraph 12 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Vacation in working days

When the duration of an employee's vacation is considered in working days, the average daily earnings for compensation for unused vacation days are determined according to special rules. This is relevant for employees with whom an employment contract has been concluded for a period of up to two months, and seasonal workers. They are paid compensation at the rate of two working days per month of work (Articles 291, 295 of the Labor Code of the Russian Federation).

Some additional holidays are also provided on working days. But at the same time, when determining the total duration of annual leave, working days must be converted into calendar days (Article 120 of the Labor Code of the Russian Federation). Therefore, for additional holidays there is a general procedure for determining the average daily earnings.

Regardless of whether the billing period has been fully worked out or not, calculate the average daily earnings using the formula:

This is stated in paragraph 11 of the regulation approved by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922, and in the letter of the Ministry of Health and Social Development of Russia of March 5, 2008 No. 535-17.

An example of determining the average daily earnings for calculating compensation for unused vacation upon dismissal. Vacation was granted in working days

With an employee of the organization A.S. Kondratiev concluded a fixed-term employment contract for temporary work. The term of the contract is from June 1 to July 3, 2015.

Upon dismissal, an employee is entitled to compensation for unused vacation (two working days).

The calculation includes June, fully worked out, and July 1, 2, 3. In June, 12,000 rubles were credited to Kondratiev, in July - 1,636 rubles.

The average daily earnings for calculating compensation for unused vacation associated with dismissal, the accountant determined as follows.

First, he established the number of working days included in the calculation of the average daily earnings, according to the calendar of the six-day working week, falling on the hours worked. It turned out 28 days (Sundays and holidays are excluded from the total number of calendar days).

He then calculated the average daily earnings:
(12,000 rubles + 1636 rubles) : 28 days = 487 rubles / day

An example of determining the average daily earnings for calculating compensation for unused vacation upon dismissal. During the term of the employment contract, the employee was ill. The employee is entitled to leave in working days

With the secretary of the organization E.V. Ivanova concluded a fixed-term employment contract for temporary work (from February 11 to April 8, 2014). Upon dismissal, the employee is entitled to compensation for unused vacation (four working days).

From February 18 to February 25, an employee was ill. The accountant did not take into account the period of illness and the amount of sick leave when calculating average earnings.

Ivanova's salary - 12,000 rubles. per month.

In the billing period, she was accrued (excluding sick leave allowance):

Billing period month

Number of working days according to the five-day working week calendar

The number of working days according to the calendar of the five-day working week attributable to hours worked

The number of working days according to the calendar of the six-day working week attributable to hours worked

Salary, rub.

February

March

April

Total

62

34

41

20 073

Ivanova's average daily earnings were:
RUB 20,073 : 41 days = 490 rubles/day

Summarized accounting of working hours

With the summarized accounting of working hours, to calculate compensation for unused vacation, also follow the usual procedure. That is, calculate the average daily, and not the average hourly earnings (clauses 9 and 13 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). So act, even if a person rested on days that are considered working days for employees with daily accounting. In this case, calculate the average earnings in the generally established manner.

An example of determining the average daily earnings for calculating compensation for unused vacation upon dismissal. The employee is set to summarize the accounting of working time at a 40-hour working week. Billing period completed

Driver Yu.I. Kolesov established a summarized account of working time. The accounting period is a month.

Kolesov wrote a letter of resignation in May 2015. He was entitled to compensation for unused vacation.

The settlement period for calculating compensation is May 2014 - April 2015.

Kolesov's salary - 12,000 rubles. At the end of the accounting period, he has overtime hours (overtime).

In the billing period, Kolesov was credited with:

Billing period month

The number of working hours in the billing period according to the production calendar

The number of hours actually worked in the billing period (including overtime)

Average monthly number of calendar days

Salary,
rub.

Overtime pay,
rub.

The salary of everything
rub.

year 2014

May

June

What are the features of calculating the average wage for determining unemployment benefits? What is the calculation period to take to calculate the average earnings? What payments are included in the calculation of average earnings? How to calculate average earnings if an employee had earnings only in the month of dismissal? How is average earnings determined, taking into account bonuses? In what order is the average earnings calculated with an increase in the size of the allowances?

Employees of the Ministry of Labor in Letter No. 16-5/B-421 of August 15, 2016 recommended the form of a certificate of average earnings for the last three months of work, which is issued at the last place of work. This certificate is issued to a dismissed or former employee in order to receive unemployment benefits from the employment service at the place of residence. In the article, we recall how the average earnings are calculated to fill out such a certificate.

According to paragraph 2 of Art. 3 of the Law of the Russian Federation No. 1032-1, a certificate of average earnings for the last three months at the last place of work is necessary for a laid-off employee to receive unemployment benefits at the employment service.

For your information:

The employer is obliged to issue this certificate upon a written application of the employee no later than three working days from the date of submission of such an application (Article 62 of the Labor Code of the Russian Federation).

Despite the fact that the Ministry of Labor in its letter recommended the form of a certificate, its use is not mandatory. This means that if the specified certificate is compiled by the employer in an arbitrary form, but contains the information necessary to determine the amount and timing of the payment of unemployment benefits, then there are no grounds for refusing to accept it. Such clarifications are presented in the letters of the Ministry of Labor of the Russian Federation of August 15, 2016 No. 16-5 / B-421, of Rostrud of November 8, 2010 No. 3281-6-2.

Note:

A citizen can receive a certificate of average earnings for the last three months at the last place of work in an archival organization. Such a certificate will also be accepted by employees of the social security authorities for calculating unemployment benefits. These clarifications are presented in paragraph 20 of the Information of the Ministry of Labor of the Russian Federation dated 05.03.2013.

What details should contain a certificate drawn up in any form?

So, in a certificate drawn up in any form, the following information should be indicated:

  • name, TIN and legal address of the institution in which the citizen worked;
  • Full name of the employee;
  • the period of his work and position (in the same way as they are indicated in the work book);
  • information about working conditions (full-time or part-time);
  • average earnings for the last three months of work;
  • information about the presence during the 12 months preceding the dismissal of periods not included during paid work - when the employee did not work, but he retained average earnings (for example, maternity leave, parental leave, temporary disability, business trips, etc.);
  • the basis for issuing a certificate (personal accounts, payment documents);
  • signatures of the head and chief accountant of the organization, seal imprint.

Calculation of average earnings.

At present, the calculation of average earnings must be carried out in accordance with the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of vocational training, retraining and advanced training in the direction of the employment service, approved by Decree of the Ministry of Labor of the Russian Federation dated 12.08.2003 No. 62 (hereinafter - Procedure No. 62).

Average earnings are needed to determine the amount of unemployment benefits paid to laid-off citizens. It is accrued to citizens from the first day they are recognized as unemployed (clause 3, article 31 of the Law of the Russian Federation No. 1032-1). According to paragraph 1 of Art. 34 of the Law of the Russian Federation No. 1032-1 to citizens who were dismissed for any reason during the 12 months preceding the onset of unemployment, who during this period had paid work for at least 26 weeks on a full-time basis (full working week) or on a part-time basis (part-time working week) with recalculation for 26 weeks with a full working day (full working week) and duly recognized as unemployed, accrues:

a) in the first (12-month) payment period:

  • for the first three months - in the amount of 75% of their average monthly earnings ( allowance), calculated for the last three months at the last place of work (service);
  • for the next four months - in the amount of 60%;
  • in the future - in the amount of 45%, but in all cases not higher than the maximum amount of unemployment benefits and not lower than its minimum amount, increased by the district coefficient;

b) in the second (12-month) payment period - in the amount of the minimum unemployment benefit, increased by the district coefficient. This period applies to unemployed citizens who are not employed after the expiration of the first period of payment of unemployment benefits. They are entitled to re-receipt of unemployment benefits, unless otherwise provided by law. The total period of payment of benefits to a citizen cannot exceed 24 months in total terms within 36 months (clause 5, article 31 of the Law of the Russian Federation No. 1032-1).

For your information:

For 2016, Decree of the Government of the Russian Federation of November 12, 2015 No. 1223 established the following unemployment benefits:

  • minimum - 850 rubles;
  • maximum - 4,900 rubles.

Calculation period for calculating average earnings for calculating unemployment benefits

Clause 3 of Procedure No. 62 establishes that the average salary of an employee is calculated for the last three calendar months (from the 1st to the 1st day) preceding the month of dismissal.

Example 1

The employee quit on 11/07/2016. What billing period do I need to take to fill out a certificate?

In this case, the settlement period will be from 07/01/2016 to 10/31/2016.

Note:

If an employee quits on the last day of the month, the month of dismissal can be included in the billing period, but only if the average salary is higher (Determination of the Armed Forces of the Russian Federation dated 08.06.2006 No. KAS06-151).

Example 2

The employee left on 10/31/2016. What settlement period should be taken in this case?

In this case, the period from 07/01/2016 to 10/31/2016 can be taken as the settlement period, if the average earnings calculated for this period are greater than the average earnings for the period from 06/01/2016 to 09/30/2016. Average earnings may turn out to be higher, for example, if a bonus was paid to the employee in the month of dismissal.

We draw your attention to clause 4 of Order No. 62, which says that days should be excluded from the billing period when:

  • the employee retained average earnings in accordance with the legislation of the Russian Federation;
  • the employee received temporary disability benefits or maternity benefits;
  • 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 the employee;
  • the employee did not participate in the strike, but due to this strike he was unable to perform his work;
  • the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
  • 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;
  • the employee was provided with days of rest (time off) in connection with work in excess of the normal working hours with a rotational organization of work and in other cases in accordance with the legislation of the Russian Federation.

How to determine the billing period if it consists entirely of days excluded from it in accordance with clause 4 of Order No. 62? In this case, the average earnings are determined based on the amount of wages actually accrued for the previous period of time, equal to the estimated one (clause 5 of Procedure No. 62).

Example 3

The employee quit on the last day of parental leave - 11/07/2016. Prior to that, she had maternity leave. How to determine the billing period?

In connection with these holidays, the employee was absent from work from 06/20/2013 to 11/07/2016. Thus, the settlement period, determined according to the general rules, consists entirely of the days excluded from it. Therefore, it is necessary to take the period from 03/01/2013 to 05/31/2013 as the settlement period.

How to determine the billing period if the employee during the billing period and before it did not have actually accrued wages or actually worked days? The average salary in this case is determined based on the amount of wages accrued for the days actually worked by the employee in the month of dismissal (clause 6 of Procedure No. 62).

Example 4

The employee leaves on 11/23/2016. He has been working at the institution since 11/01/2016. How to determine the billing period?

In this case, the billing period will be the period of work of this employee in the institution, that is, from 11/01/2016 to 11/23/2016.

Payments that are included in the calculation of average earnings.

By virtue of clause 2 of Order No. 62, when calculating average earnings, all types of payments provided for by the remuneration system applied in the relevant organization are taken into account, regardless of the sources of these payments, which include:

  • , accrued to employees at tariff rates (official salaries) for hours worked, at piece rates, issued in non-monetary form;
  • monetary remuneration accrued for hours worked to persons holding public office;
  • wages accrued to teachers of primary and secondary vocational education institutions for teaching hours in excess of the reduced annual teaching load (taken into account in the amount of 1/10 for each month of the billing period, regardless of the time of accrual);
  • the difference in official salaries of employees who switched to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);
  • salary, finally calculated at the end of the calendar year, due to the wage system (it is taken into account in the amount of 1/12 for each month of the billing period, regardless of the time of accrual);
  • allowances and additional payments to tariff rates (official salaries) for professional skills, class, qualification category (class rank, diplomatic rank), length of service (work experience), special conditions for public service, academic degree, academic title, knowledge of a foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, performing the duties of a temporarily absent employee without exemption from the main job, managing a team;
  • payments related to working conditions, including payments due to 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 working conditions, for work at night, payment for work on weekends and non-working holidays, payment for overtime work;
  • bonuses and remuneration, including remuneration based on the results of work for the year and a one-time remuneration for the length of service;
  • other types of payments in accordance with the remuneration systems in force in the organization.

Note:

As already mentioned, paragraph 4 of Order No. 62 establishes periods that are excluded from the calculation. The amounts paid during this time are also not taken into account when calculating the average earnings.

The formula for calculating average earnings.

Clause 7 of Procedure No. 62 provides that in order to determine the average earnings, it is necessary to use the average daily earnings, which is calculated by the formula:

For your information

When an employee is assigned part-time work (part-time work week, part-time work day), the average daily earnings are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a five-day (six-day) working week falling on the time worked in the billing period.

Example 5

The employee left on 11/07/2016. His salary for the billing period from 08/01/2016 to 10/31/2016 was:

  • for August - 32,000 rubles;
  • for September - 30,000 rubles;
  • for October - 32,000 rubles.

The billing period has been fully completed. The employee has a 40-hour work week (five working days). Let's calculate his average earnings to draw up a certificate for the employment service.

The amount of wages actually accrued to the employee for the billing period will be 94,000 rubles. (32,000 + 30,000 + 32,000).

The number of days actually worked for the billing period is 66 working days (23 + 22 + 21), where 23, 22 and 21 are the number of working days according to the production calendar for August, September and October 2016, respectively.

The average daily earnings of an employee will be equal to 1,424.24 rubles. (94,000 rubles / 66 working days).

The average earnings will be 31,333.28 rubles. (1,424.24 rubles x 22 working days).

The formula for calculating average earnings with a summarized accounting of working hours.

Clause 8 of Order No. 62 says that when determining the average earnings of an employee who has been set the summed one, the average hourly earnings are used, which are determined as follows:

Let's give an example of calculating the average earnings.

Example 6

The employee was fired on 11/07/2016. The billing period from 08/01/2016 to 10/31/2016 has been fully worked out. In the billing period, the employee was set a summary accounting of working time. The number of working hours according to the schedule of the 40-hour working week in accordance with the production calendar for 2016 is as follows:

  • in August - 184 hours, 176 hours worked, salary - 28,000 rubles;
  • in September - 176 hours, 182 hours worked, salary - 32,000 rubles;
  • in October - 168 hours, 170 hours worked, salary - 30,000 rubles.

Let's calculate the average earnings of an employee to draw up a certificate for the employment service.

So, first we will determine the average hourly earnings. It will be equal to 170.45 rubles. ((28,000 rubles + 32,000 rubles + 30,000 rubles) / (176 hours + 182 hours + 170 hours)).

The average salary of an employee will be 29,999.20 rubles. (170.45 rubles x ((184 hours + 176 hours + 168 hours) / 3 months)).

Calculation of average earnings if the employee had earnings only in the month of dismissal.

Example 7

The employee leaves on 11/23/2016. He works in the institution from 11/01/2016 to 11/23/2016. In this case, the period of work of this employee in the institution will be calculated. For the billing period, his salary amounted to 28,000 rubles. The employee has a 40-hour work week (five working days). Calculate his average earnings.

The amount of payments included in the calculation of the average earnings accrued to him for this period is 28,000 rubles, the number of days worked is 17. The number of working days according to the production calendar for November 2016 is 21.

The average salary of an employee will be 34,588.24 rubles. (28,000 rubles / 17 working days x 21 working days).

Calculation of average earnings, taking into account bonuses.

Clause 9 of Procedure No. 62 establishes the procedure for calculating average earnings, taking into account bonuses, depending on the type of bonus: monthly, quarterly or annual. Let's take a closer look at each award.

When calculating average earnings, you need to take into account:

1) monthly bonuses and remuneration - no more than one payment for the same indicators for each month of the billing period.

Example 8

  • for August - 32,000 rubles;
  • for September - 30,000 rubles;
  • for October - 32,000 rubles.

The settlement period has been worked out by him completely. The employee has a 40-hour work week (five working days). In addition, he was paid a monthly bonus of 6,000 rubles. Let's calculate the average salary of an employee to draw up a certificate for the employment service.

First, we determine the amount actually accrued to the employee for the billing period. It will amount to 112,000 rubles. (32,000 rubles + 30,000 rubles + 32,000 rubles + 6,000 rubles x 3 months). The number of actually worked days for the billing period is 66 working days.

The average daily earnings of an employee will be equal to 1,697 rubles. (112,000 rubles / 66 working days).

The average monthly number of working days in the billing period is 22 (66 working days / 3 months).

The average salary of an employee will be 37,334 rubles. (1,697 rubles x 22 working days).

Note:

If an employee receives two bonuses for one indicator for one month, for calculation it is necessary to take the bonus, the amount of which is greater.

2) bonuses and remuneration for a period of work exceeding one month - no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period.

Example 9

The employee was fired on 11/07/2016. His salary for the billing period from 08/01/2016 to 10/31/2016 is equal to:

  • for August - 32,000 rubles;
  • for September - 30,000 rubles;
  • for October - 32,000 rubles.

The billing period has been fully completed. The employee has a 40-hour work week (five working days). He was also paid a monthly bonus in the amount of 6,000 rubles, and also received a quarterly bonus in the amount of 24,000 rubles. Calculate the average salary of an employee to draw up a certificate for the employment service.

So, when calculating the average earnings, it is necessary to take into account all the bonuses paid to the employee:

  • monthly bonuses in the amount of 18,000 rubles. (6,000 rubles x 3 months);
  • a quarterly bonus in full, that is, 24,000 rubles. (24,000 rubles / 3 months x 3 months).

The average daily earnings will be equal to 2,060.60 rubles. (136,000 rubles / 66 working days).

Average monthly number of working days in the billing period - 22
(66 working days / 3 months).

The average salary of an employee will be 45,333.20 rubles. (2,060.60 rubles x 22 working days).

3) remuneration based on the results of work for the year, a one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year accrued for the previous calendar year - in the amount of 1/12 for each month of the billing period, regardless of the time of accrual of remuneration.

Example 10

The employee was fired on 11/07/2016. His salary for the billing period from 08/01/2016 to 10/31/2016 was:

  • for August - 32,000 rubles;
  • for September - 30,000 rubles;
  • for October - 32,000 rubles.

The billing period has been fully completed. The employee has a 40-hour work week (five working days). In addition, in April 2016 he was paid a bonus for 2015 in the amount of 36,000 rubles. We calculate his average earnings to fill out a certificate for the employment service.

The annual bonus accrued for the previous calendar year must be taken into account when calculating the average earnings in the amount of 1/12 for each month of the billing period, regardless of the time the remuneration was accrued. This means that the annual bonus will be taken into account in the amount of 9,000 rubles. (36,000 rubles / 12 months x 3 months). Thus, the average salary of an employee will be 34,333.34 rubles. (103,000 rubles / 66 working days x
22 work days).

4) bonuses and remuneration in the event that the time attributable to the billing period has not been fully worked out or time has been excluded from it in accordance with clause 4 of Order No. 62, in proportion to the time worked in the billing period (with the exception of monthly bonuses paid together with monthly salary).

Example 11

The employee was fired on 11/07/2016. He was given a 40-hour work week (five working days). The billing period from 08/01/2016 to 10/31/2016 was not fully worked out by him:

  • from 09/12/2016 to 09/16/2016 (five calendar days) he was on sick leave;
  • from 10/10/2016 to 10/14/2016 (five calendar days) the employee was on a business trip.

In addition, in the billing period he was paid bonuses:

  • in August for the II quarter of 2016 - in the amount of 18,000 rubles;
  • in September for August - in the amount of 6,000 rubles;
  • in October for September - in the amount of 6,000 rubles, for October - in the amount of 6,000 rubles, for the III quarter of 2016 - in the amount of 18,000 rubles.

We calculate the total amount of premiums when determining the average earnings for the employment service.

The number of working days according to the production calendar for 2016 for the billing period (08/01/2016 to 10/31/2016) amounted to 66 working days, and the number of days worked by the employee during this period -
56 business days.

Bonuses when calculating average earnings will be taken into account in the following amounts:

  • for August 2016 - 5,090.90 rubles. (6,000 rubles / 66 working days x 56 working days);
  • for September 2016 - 5,090.90 rubles. (6,000 rubles / 66 working days x 56 working days);
  • for October 2016 - 6,000 rubles, since this is a monthly bonus paid along with wages for a given month;
  • for the II quarter of 2016 - 15,272.72 rubles. (18,000 rubles / 66 working days x
  • 56 work days);
  • for the III quarter of 2016 - 15,272.72 rubles. (18,000 rubles / 66 working days x
  • 56 work days).

The total amount of bonuses taken into account when calculating the average earnings for an employment center will be 46,727.24 rubles. (5,090.90 + 5,090.90 + 6,000 + 15,272.72 + 15,272.72).

Note:

If the employee worked in the organization for a part-time period for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked by him, they are taken into account when determining the average earnings based on the amounts actually accrued according to the rules established by clause 9 of Procedure No. 62.

Calculation of average earnings with an increase in official salaries in the organization.

Clause 10 of Order No. 62 establishes the rules for calculating average earnings in case of an increase in tariff rates (salaries, monetary remuneration) in an organization (branch, structural unit). In this case, the average earnings of workers increase as follows:

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

Example 12

The employee was fired on 11/07/2016. The settlement period is from 08/01/2016 to 10/31/2016. From 09/01/2016, the organization has increased salaries from 28,000 to 32,000 rubles. The billing period has been worked out by the employee in full. Let's calculate the average earnings for the employment service.

Let's define the increase factor. It will be equal to 1.14 (32,000 rubles / 28,000 rubles).

The average daily earnings of an employee will be 1,453.34 rubles. ((28,000 rubles x 1.14 + 32,000 rubles + 32,000 rubles) / 66 working days), where 66 working days is the number of days actually worked in the billing period.

The average earnings, which must be indicated in the certificate for the employment service, will be equal to 31,973.48 rubles. (RUB 1,453.34 x (66 working days / 3 months)).

2) if the increase occurred after the billing period until the day of dismissal, the average earnings calculated for the billing period increase.

Example 13

The employee was fired on 11/07/2016. The settlement period is from 08/01/2016 to 10/31/2016. From November 1, 2016, there was an increase in salaries from 28,000 to 32,000 rubles. The billing period has been worked out by the employee in full. Let's calculate the average earnings for the employment service.

First, you also need to determine the increase factor. It will be equal to 1.14 (32,000 rubles / 28,000 rubles).

The average daily earnings of an employee will be 1,272.72 rubles. ((28,000 rubles + 28,000 rubles + 28,000 rubles) / 66 working days), where 66 working days is the number of days actually worked in the billing period.

The average salary of an employee, which must be reflected in the certificate for the employment service, is 31,919.82 rubles. (1,272.72 rubles x (66 working days / 3 months) x 1.14).

3) if the increase occurred after the dismissal of the employee, the average earnings do not increase.

Calculation of average earnings with an increase in the size of allowances.

A special calculation of average earnings is established by clause 11 of Order No. 62. This clause must be applied only if the organization has increased the following allowances:

  • for the qualification category;
  • for a class rank;
  • for diplomatic rank;
  • for special conditions of public service.

So, if the size of one of the above allowances has increased, the average earnings of employees increase in the following order:

1) if the increase occurred during the billing period, the allowances accrued for the period preceding the increase are increased by coefficients that are calculated by dividing the specified allowance, established in the month of the occurrence of the event, with which the retention of average earnings is associated, by the allowances of each of the months of the billing period.

Example 14

The employee was fired on 11/07/2016. His salary is 28,000 rubles. In addition, he is paid an allowance for class rank. From 09/01/2016, there was an increase in the allowance for a class rank from 2,000 to 3,000 rubles. The billing period from 08/01/2016 to 10/31/2016 has been fully worked out by the employee. Let's calculate the average earnings for the employment service.

First, let's define the increase factor. It will be equal to 1.5 (3,000 rubles / 2,000 rubles). The average daily earnings of an employee will be 1,409.10 rubles. ((28,000 rubles + 2,000 rubles x 1.5 + 28,000 rubles + 3,000 rubles + 28,000 rubles + 3,000 rubles) / 66 working days), where 66 working days is the number days actually worked in the billing period.

The average earnings, which must be indicated in the certificate for the employment service, is 31,000.20 rubles. (1,409.10 RUB x (66 working days / 3 months)).

2) if the increase occurred after the dismissal of the employee, the specified allowances included in the average earnings do not increase.

In conclusion, we note that the certificate of average earnings for the employment service can be drawn up either in any form (in this case, it must contain information by which it is possible to determine the amount and terms of payment of unemployment benefits), or according to the recommended form given in the Letter Ministry of Labor of the Russian Federation dated August 15, 2016 No. 16-5 / V-421. Average earnings are calculated in accordance with Procedure No. 62. When calculating average earnings, special attention must be paid to:

  • determination of the settlement period;
  • payments for the billing period (exclude payments specified in clause 4 of Order No. 62);
  • calculation of average earnings, taking into account bonuses;
  • calculation of average earnings, taking into account the increase in official salaries or allowances.

A completed certificate of average earnings for the employment service must be provided to the employee within three days from the date of his application in writing to the employer.

The full text of the letter can be found in the journal “Payment in a state (municipal) institution: acts and comments for an accountant” (No. 11, 2016).

Law of the Russian Federation of April 19, 1991 No. 1032-1 "On Employment in the Russian Federation".

“Answers to the questions of the executive authorities of the constituent entities of the Russian Federation exercising powers in the field of promoting employment of the population, on the application of the Rules for registering citizens in order to find suitable work, the Rules for registering unemployed citizens, requirements for the selection of suitable work, approved by the Decree of the Government of the Russian Federation of September 7, 2012 №? 891 "On the procedure for registering citizens in order to find a suitable job, registering unemployed citizens and requirements for the selection of suitable work."

The average salary is not a salary, it is a guarantee to the employee according to labor legislation. An employee may be absent from work, but he is guaranteed to be paid the same average earnings: for the time spent on a business trip, vacation, for the period of vocational training, etc. The formula for calculating average earnings depends on the situation.

In what cases is the average earnings maintained?

The procedure for calculating average earnings is regulated by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (regulation on the features of calculating average wages). Average earnings for vacation pay and compensation for unused vacation are considered in one way, in another way - all other cases, for example:

  • time spent on a business trip;
  • forced absenteeism;
  • severance pay upon dismissal of an employee for some reason;
  • days of mandatory medical examination.

Webinars for accountants at Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salary and personnel, cash transactions.

Case 1. Calculation of average earnings for vacation pay and compensation for unused vacation

To calculate the average earnings, you need to determine:

  1. Settlement period (generally - 12 previous months).
  2. The amount of payments for the billing period. The calculation includes only those payments that are provided for by the local regulations of the organization; are a payment for labor and are accrued for the time actually worked in the billing period.
  3. The number of calendar days. For a fully worked month - 29.3, for illness or vacation - the number of days will have to be determined by calculation. Important: if we are talking about vacation pay for an employee with whom a fixed-term employment contract is concluded, the calculation is made on the basis of working days.
  4. The formula for calculating the average daily earnings: The amount of payments actually accrued in the billing period must be divided by the number of calendar days (in a fully worked month - 29.3) in the billing period.

Before counting compensation for unused vacation, it is necessary to determine the number of days that are subject to compensation. Full compensation is paid if the employee has worked for at least 11 months. Otherwise, partial compensation will be paid.

Read more about the calculation of vacation pay in the articles of experts from the School of Accountancy:

  • How to calculate vacation pay? (there is a vacation pay calculator in the article).
  • Vacation pay calculation: 5 mistakes to avoid - for example, one of the mistakes when the calculation period for vacation pay is incorrectly determined. The reason for this error lies in the misreading of paragraph 5 of Regulation No. 922. This indicates the time to be excluded from the calculation.

Case 2. Cases not related to vacation pay (calculation of average earnings for a business trip, absenteeism, vocational training, etc.)

The settlement period and the amount of payments are determined similarly to the first case. But the average daily earnings are calculated differently:

  • the calculation includes not calendar, but working days;
  • formula for calculating average daily earnings: The amount of wages actually accrued for the days worked in the billing period must be divided by the number of days actually worked in this period.

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