Average monthly salaries of the population by district. How is the average monthly salary calculated? Average daily earnings
When a person gets a job, he negotiates with the hiring company the amount of actual remuneration. However, there are situations in which real income replaces another concept - average wage(NWP). It has to be calculated in order to correctly pay for the specialist’s vacation days, periods of absence from the enterprise due to illness or the performance of public tasks assigned by management. This value is required by banks evaluating a candidate potential borrower, and government agencies.
What is SPP?
When a citizen gets a job, he negotiates the amount of monthly remuneration with the employing company. It is paid if the specialist actually fulfills his or her job duties. However, often in an enterprise there is a need to use in calculations not income for a specific functionality, but a methodology for calculating average earnings.
SWP is the ratio of a specialist’s labor income accrued for a certain period to the time worked for a similar period.
The need to calculate the average monthly salary arises if a citizen does not actually perform the functions specified in the employment contract, but by law must receive payment from the employer. This is possible in the following situations:
- specialist leaving on sick leave;
- receiving leave (annual or child care leave);
- business trip;
- temporary absence from the workplace due to performing the function of a negotiator when concluding a collective agreement;
- undergoing medical examination;
- undergoing military training;
- engaging in social activities, performing other functions not directly related to labor functionality, on behalf of the manager.
Calculation of the SWP upon dismissal is necessary if a specialist leaves the company due to staff reduction and needs to be paid severance pay, if the employee has unpaid vacations and they should be compensated.
In practice, there are often situations when the average monthly salary of a specialist is of interest to authorized third-party authorities, in particular:
- Employment center;
- social protection authorities;
- a bank that issues a loan to a citizen.
Calculation average size earnings are carried out in accordance with the requirements of the recipient structure. Information is issued in the form of a certificate issued for a quarter, half a year or year.
We calculate FFP: what should be included in the formula?
When an accountant calculates the average daily earnings, it includes in the formula the following specialist income provided for Russian legislation And internal regulations employer company:
- salary specified in the employment contract;
- additional payments for overtime work;
- bonuses and incentive payments;
- additional payments for the complexity of working conditions, titles, qualifications, etc.;
- increasing coefficients, for example, provided for residents of the Far North;
- salary received in kind (for example, from enterprise products).
The average daily earnings do not include payments to an employee that are not directly related to the performance of work duties. These are sickness benefits, maternity benefits, financial assistance from the employer, vacation pay, daily allowances for the period of a business trip, etc.
Formula for calculating FFP
The algorithm on the basis of which the average salary is calculated is regulated by Art. 139 Labor Code of the Russian Federation. IN legislative act it is said that the formula includes the specialist’s income and the actual time worked over a 12-month period.
If over the past year a person has not been present at work for a single day (for example, a woman was on maternity leave), the calculation of the WFP is based on data for the previous 12-month period.
How to calculate the average salary if a citizen has not actually worked a single day in the last two months or has not received any payments from the employer? It is necessary to make calculations based on the salary amount specified in the employment agreement of the hired specialist.
Formula for calculating FWP
The procedure for calculating average wages involves using the following formula:
SZP = SD * BH, where
- SD – average daily earnings;
- BH – calculated number of days worked.
Average daily earnings are determined depending on the purpose of the calculation: accrual of vacation pay or any other needs. In the second case, the indicator is found by dividing labor income for a 12-month period by the number of days worked by the citizen.
Calculation average daily earnings in relation to paid leave, a modified algorithm is assumed: leave is provided in calendar days, not working days. To determine the desired value, you need to divide the salary by 12 and by 29.3 - the average monthly number of days.
What is excluded from the billing period?
Calculation of average earnings for vacation pay or other purposes assumes that the days on which the specialist was actually absent from service but received remuneration in accordance with legal requirements are excluded from the “base” period.
The calculation of average wages will not include the following periods:
- stay on sick leave;
- forced downtime of the enterprise, during which the staff received monetary remuneration;
- absence from work due to a strike in the company;
- child care with disabilities health.
Are vacation pay included in the calculation of the wages? No, because in fact the citizen did not attend the workplace, but was on paid leave.
By general rule When calculating average earnings for the Employment Center and other structures, periods when the specialist was not actually in service are excluded. For an accountant, it does not matter whether the employee’s salary was retained or not.
How to calculate the wages and salary if the specialist did not receive a salary?
Calculating average monthly earnings becomes more complicated if a person, for one reason or another, did not receive wages in last years. If unpaid labor took place in a 12-month period, the accountant must take the previous year as the base.
If a specialist has not received labor income in the last two years, but payments to him were resumed in the month when the calculations are made, the average monthly salary must be calculated based on the amounts accrued during this time.
If the work has not become remunerated, the average salary for sick leave is calculated based on the amount specified in the contract between the employee and the employer, or the tariff schedule in force at the enterprise.
Features of accounting for incentive payments
The law stipulates what is included in the average salary, and the greatest number of difficulties for accountants is related to the reflection of bonuses. The procedure for accounting for them depends on the frequency of incentive payments.
If a specialist is bonused monthly, no more than one bonus of each type can be included in the formula. For example, one for fulfilling a sales plan and one for completing professional training. In total, no more than 12 awards of the same type are summed up for the annual period.
When calculating average monthly earnings, quarterly and annual bonuses are taken into account in full, regardless of the reason for the promotion. If calculations are made for a period less than the bonus period, their proportional part is found.
Average monthly salary is an indicator used to determine the amount of benefits and compensation, assess the reliability of a potential borrower and assign social payments. To avoid errors when calculating it, the accountant must comply with the requirements and nuances established by law.
Numeric value average salary in the Russian Federation used to determine the amount of alimony. This is due to the fact that the salary unit calculated in this way determines the average level of wages for a certain group of the average population. Accordingly, the resulting numerical value can be used to calculate the average amount of alimony payments, the final amount of which must partially or fully satisfy the financial needs of the recipient of the amounts.
However, there are a lot of nuances and features associated with calculating alimony based on the average salary. This is due to the fact that these calculations can be applied both by involving “high” and “low” indicators. Of course, for population groups with minimum income, the national average salary may be excessively high, which may trigger an increase in debt. As well as for regions where the average salary level is very high, the average value is the optimally profitable amount.
As a rule, the arithmetic significance of the average salary is most often used when it is necessary to determine the amount of alimony debt for the past period. This option is optimal due to the fact that the final amount of debt is determined based on accounting annual figures average salary during the period when no payments were made.
According to the RF IC, collection of arrears in alimony payments can be made for the last 3 years, or from the moment when the debt was formed. The first option applies if the plaintiff is the direct culprit for the formation of the debt. For example, if performance list was not presented for execution. The second option is used when the direct culprit is the debtor.
To make final calculations of the amount of alimony debt, the following aspects apply:
- First of all, the amount of alimony that was initially determined is taken into account. IN in this case It is not important how exactly the specified amount was established: through a settlement agreement, or when a court decision is made.
- In addition to salary, the amount of alimony arrears also includes shares from other types of earnings or income received by the defendant.
- If the defendant does not have officially registered income during the period of debt formation, the average wage is used to determine its final amount. which was adopted regionally and nationally.
Accordingly, the average indicator is used exclusively in cases where the debtor cannot document his own income.
Useful video: Average salary in Russia. Modal and median salaries
Online calculator for calculating alimony
| Number of common minor children: | 1 2 3 or more |
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Regulations
Family legal relations, including the procedure for deduction of alimony, determination of debts, methods of payment are regulated by several basic regulations - legal acts. Thus, the Family Code of the Russian Federation is called the main one. When carrying out any calculations of alimony, Article 113 is applied predominantly.
Carrying out the debt collection procedure, its norms, rules, the procedure for the final calculation of alimony by executive authorities implies the use of the Federal Law “On Executive Power”.
Useful video: what is the amount of child support established by law?
Table of average salaries by regions of Russia in 2018
The average level of wages in the country in 2018 was about 42,115 rubles. However, these indicators are quite conditional. In each region Russian Federation We have our own averages, which may differ significantly from those listed above.
The table below shows the average salary in Russia in 2018 according to Rosstat for alimony payments by region of the Russian Federation. You can always look at the most current information on the official website of Rosstat.
Average wages by region in January, August 2018
| Region | January 2018, rub. | August 2018, rub. | Height,% |
| Central federal district, including: | 47 453 | 51 383 | 8,28 |
| -Ivanovo region | 23 300 | 24 941 | 7,04 |
| –Lipetsk region | 28 966 | 31 107 | 7,39 |
| - Moscow region | 46 410 | 47 837 | 3,07 |
| - Moscow | 70 251 | 77 618 | 10,49 |
| Northwestern Federal District, including: | 46 775 | 46 757 | -0,04 |
| - Pskov region | 23 175 | 26 075 | 12,51 |
| – Republic of Karelia | 34 733 | 36 305 | 4,53 |
| – Nenets avt. district | 80 362 | 83 628 | 4,06 |
| - Saint Petersburg | 58 598 | 56 100 | –4,26 |
| Southern Federal District, including: | 28 686 | 30 769 | 7,26 |
| - Republic of Kalmykia | 23 635 | 24 802 | 4,94 |
| - Rostov region | 27 594 | 29 480 | 6,83 |
| – Astrakhan region | 29 138 | 34 133 | 17,14 |
| North Caucasus Federal District, including: | 24 389 | 25 878 | 6,11 |
| - The Republic of Dagestan | 21 699 | 22 886 | 5,47 |
| – Karachay-Cherkess Republic | 23 653 | 23 947 | 1,24 |
| - Stavropol region | 26 343 | 29 001 | 10,09 |
| Volga Federal District, including: | 28 758 | 31 209 | 8,52 |
| - Saratov region | 25 275 | 26 075 | 3,17 |
| - Orenburg region | 27 499 | 30 452 | 10,74 |
| – Perm region | 32 009 | 34 257 | 7,02 |
| Ural Federal District, including: | 43 099 | 45 192 | 4,86 |
| - Kurgan region | 25 548 | 26 981 | 5,61 |
| – Tyumen region without cars. districts | 40 176 | 42 635 | 6,12 |
| – Yamalo-Nenets Aut. district | 88 232 | 90 869 | 2,99 |
| Siberian Federal District, including: | 33 910 | 35 334 | 4,20 |
| - Altai region | 22 546 | 25 091 | 11,29 |
| - Transbaikal region | 35 272 | 35 681 | 1,16 |
| - Krasnoyarsk region | 40 617 | 41 219 | 1,48 |
| Far Eastern Federal District, including: | 49 341 | 50 781 | 2,92 |
| – Jewish auto. region | 35 292 | 36 889 | 4,53 |
| - The Republic of Sakha (Yakutia) | 60 825 | 57 252 | -5,87 |
| – Chukotka Aut. district | 90 105 | 91 654 | 1,72 |
Average salary table for different specialties in 2018
| Profession | average salary |
| Sales area | |
| Sales Representative | 33,000 rubles |
| Cashier | 26,000 rubles |
| Salesman | 26,000 rubles |
| Merchandiser | 33,000 rubles |
| Courier | 24,000 rubles |
| Administrator of the trading floor | 27,000 rubles |
| Construction sector | |
| Foreman | 43,000 rubles |
| Handyman | 24,000 rubles |
| Painter-plasterer | 30,000 rubles |
| Mason | 33,000 rubles |
| Concrete worker | 30,000 rubles |
| Crane operator | 40,000 rubles |
| Industry and blue-collar professions | |
| Welder | 40,000 rubles |
| Loader driver | 35,000 rubles |
| Driver of special equipment | 37,000 rubles |
| Electrician | 32,000 rubles |
| Plumber | 32,000 rubles |
| Locksmith | 30,000 rubles |
| Operator | 35,000 rubles |
| Loader | 25,000 rubles |
| Carpenter | 35,000 rubles |
| Office specialties | |
| Secretary | 30,000 rubles |
| Accountant | 33,000 rubles |
| Manager | 35,000 rubles |
| PR manager | 35,000 rubles |
| Marketer | 33,000 rubles |
| HR specialist | 33,000 rubles |
| Service sector, beauty | |
| Cosmetologist | 35,000 rubles |
| Visagiste | 33,000 rubles |
| Hairdresser | 33,000 rubles |
| Masseur | 33,000 rubles |
| Waiter | 25,000 rubles |
| Manicurist | 33,000 rubles |
| Cook | 35,000 rubles |
| Transport, logistics | |
| Driver | 27,000 rubles |
| Trolleybus driver, electric train | 32,000 rubles |
| Subway driver | 46,000 rubles |
| Train driver | 52,000 rubles |
| Taxi dispatcher | 30,000 rubles |
| Bus (minibus) driver | 30,000 rubles |
| Truck driver | 50,000 rubles |
| Truck driver | 35,000 rubles |
| Healthcare sector | |
| Nurse, caregiver | 25,000 rubles |
| Pediatrician | 37,000 rubles |
| Surgeon | 47,000 rubles |
| ENT | 45,000 rubles |
| Ultrasound specialist | 40,000 rubles |
| Venereologist, dermatologist | 50,000 rubles |
| Gynecologist | 45,000 rubles |
| Urologist | 40,000 rubles |
| Dentist | 50,000 rubles |
| Therapist | 40,000 rubles |
| The sphere of education | |
| High school teacher | 32,000 rubles |
| Teacher at school | 28,000 rubles |
| Teacher at the institute | 45,000 rubles |
| Kindergarten teacher | 26,000 rubles |
Table of average salaries, dynamics by year
| Year | Average salary in the Russian Federation, thousand rubles | Dollar equivalent at the exchange rate for the same year |
| 1999 | 1523 | 56 |
| 2000 | 2220 | 79 |
| 2001 | 3250 | 107 |
| 2002 | 4350 | 137 |
| 2003 | 5500 | 185 |
| 2004 | 6750 | 243 |
| 2005 | 8550 | 300 |
| 2006 | 10600 | 404 |
| 2007 | 13600 | 554 |
| 2008 | 17300 | 590 |
| 2009 | 18650 | 615 |
| 2010 | 20900 | 687 |
| 2011 | 23400 | 725 |
| 2012 | 27000 | 885 |
| 2013 | 30000 | 915 |
| 2014 | 32600 | 827 |
| 2015 | 33900 | 550 |
| 2016 | 36703 | 605 |
| 2017 | 39085 | 678 |
| 2018 | 42115 | 687 |
Table of average salaries around the world
To compare the data, below are the average salary values around the world (selected), the data is in US dollars, relevant for 2018.
Moscow is not just the capital of the Russian Federation, but also a metropolis with huge opportunities and prospects. Not a single city in Russia can compare with the capital in terms of salaries. The capital has the highest salaries in the entire country. Here, even for low-paid work, people earn 2–3 times more than in other regions of the Russian Federation.
Salaries in Moscow are studied by a territorial body. This organization is briefly called “Mosgorstat”. It is this institution that conducts research into what salaries are in demand and relevant on the labor market in Moscow, and also conducts analysis regarding the level of wages in different fields of activity and industries.
According to statistics, the average salary in Moscow in 2019 was 91,420 RUB.
Translated into foreign currency this amount is 1,483 USD.
All statistics are published taking into account income tax individuals. This means that 91,420 is the amount without paying taxes. On average, the rate of this tax is 13%, which means that, taking into account the payment tax payment a person receives “clean” 79,535 RUB.
But even this average salary in Moscow exceeds the average salary in Russia, which in 2019 was equal to 42,332 RUB.
Table: statistics on average wage growth in Moscow in recent years
Minimum salary
Minimum wage is minimum size wages. In Russia there is a general minimum wage, as well as regional and Moscow-specific minimum wages.
The Moscow minimum wage depends directly on the subsistence level, which is established in this city once every 3 months. That is, if the cost of living increases, then the minimum wage rate automatically increases. If living wage decreases, the minimum wage remains the same.
Minimum wage in Moscow from January 1, 2020 is 20195 RUB. According to current legislation Each employer undertakes to pay its employee a salary not less than this amount. If a manager violates the law and knowingly pays less than the minimum wage, then he is subject to a fine of 50,000 RUB.
But it is worth remembering that if the employer has submitted a reasoned refusal to apply the minimum wage to the Labor Inspectorate, then he has the right to pay his employees such salary as he sees fit.
For comparison, it can be noted that the Moscow minimum wage is 5677 RUB more than the general minimum wage in the Russian Federation. This indicator indicates the development of the city and its stability in economically.
Table: statistics on the growth of the minimum wage in Moscow by year
| Period | Minimum wage size (expressed in RUB) |
| 01.01.2010 | 9 500 |
| 01.05.2010 | 10 100 |
| 01.01.2011 | 10 400 |
| 01.08.2011 | 11 100 |
| 01.01.2012 | 11 300 |
| 01.06.2012 | 11 700 |
| 01.01.2013 | 11 700 |
| 01.05.2013 | 12 200 |
| 01.01.2014 | 12 600 |
| 01.05.2014 | 14 000 |
| 01.01.2015 | 14 500 |
| 01.04.2015 | 15 000 |
| 01.05.2015 | 16 500 |
| 01.11.2015 | 17 300 |
| 01.01.2016 | 17 300 |
| 01.10.2016 | 17 561 |
| 01.05.2018 | 18 742 |
| 01.01.2019 | 18 781 |
| 01.01.2020 | 20195 |
Highest Paying Industries
The highest paying field in Moscow is show business. Representatives of this industry earn from 70,000 RUB monthly. Artists (artists, musicians, etc.) also receive similar salaries.
The top management industry is characterized by salaries starting from 65,000 RUB, and employees in the transport sector earn from 60,000 RUB.
In pharmacology, medical industry and the construction industry, the average salary starts from 60,000 RUB.
Real estate and marketing are characterized by salaries starting from RUB 60,000. In the manufacturing industry, Muscovites earn from 56,000 RUB.
Trade can also be called a highly paid sector. On average, people working in this field earn from RUB 55,000.
Domestic staff are especially in demand and popular in Moscow. On average, people working as au pairs receive from 55,000 RUB monthly.
The highest paid specialties
The most big salaries JAVA developers and top managers receive training in Moscow.
On average, a Senior Java developer earns from 184,000 RUB per month. Top managers also have good salaries. In large organizations and companies, their salaries can reach 1,000,0000 RUB. But you should understand that we are not talking about an ordinary manager, but about the head of a large holding or enterprise.
Heads of the development department receive a minimum of 165,000 RUB monthly, and system architects receive at least 155,000 RUB. The maximum salary of an architect is 180,000 RUB.
Chiefs and directors of large firms and companies earn on average from 145,000–150,000 RUB. The leading developer receives no less than 140,000 RUB, and the salary of the head of the sales department in Moscow starts from 130,000 RUB.
Salaries by profession
Today, statistics use the average wage indicator. But most ratings do not indicate the average salary, but the median income of the population.
These two meanings should not be confused. These are different concepts. In other words, the median is the income of the average person in the middle in the series. That is, half of the people according to statistics earn less than the median income, and the second part earns more. This is the so-called golden mean. 
For example: 10 people of the same specialty receive a salary ranging from 1,000 to 2,000 rubles, and 1 person earns 10,000 rubles. The median income in this situation will be 1,500 rubles, while the average salary of people will be 2,318 rubles.
Below are data regarding the level of wages in different industries and specialties, not by average income, but by median.
Engineering
The salary of an engineer in Moscow ranges from 70,000 to 100,000 RUB. A technologist working in this industry can earn from 70,000 to 90,000 RUB, and the salary of a designer starts from 80,000 RUB per month.
Engineer salaries (expressed in RUB):
- Construction engineer – 83,000.
- KMD design engineer – 63,000.
Information technology sector
Sphere information technologies has always been a very profitable industry. Programmers and developers are valued in Moscow. The average salary of a programmer in Moscow is 80,000 RUB. But you should understand that if a programmer started working only after studying at a university and does not yet have experience, then his salary will not exceed 60,000 RUB.
Programmer with experience in large companies can receive up to 150,000 RUB per month, and the income of a system administrator starts from 70,000 RUB.
Jurisprudence
Lawyers receive quite normal salaries for Moscow. On average, a lawyer without work experience can qualify for a salary of 60,000 RUB. If a specialist has considerable experience, then his salary increases by 10,000–20,000 RUB.
But it is also worth noting that a lawyer’s salary depends on his specialization.
But it is worth considering that the above figures apply to doctors working in public medical institutions. Doctors working in private clinics earn from RUB 90,000.
Restaurant and hotel business
Today, the restaurant and hotel business in the capital of the Russian Federation provides most of the vacancies to job seekers in Moscow. This industry is actively developing, so restaurants, nightclubs, hotels and cafes are in dire need of labor resources.
The salary of a waiter depends directly on the establishment where the person works:
The official salary of a bartender in a restaurant or nightclub is 36,000–40,000 RUB. But it is worth remembering that waiters and bartenders receive tips, so the real salary of a bartender per month can reach 70,000 RUB.
Confectioner salaries (expressed in RUB):
- Pastry chef – 58,000.
- Confectioner-sculptor – 49,000.
- Confectionery technologist – 42,000.
- Pastry baker – 38,000.
Chef salary in Moscow (expressed in RUB):
- Japanese cuisine chef - 54,000.
- Chef - 53,000.
- Sous chef – 48,000.
- Assistant cook - 41,000.
The average salary of a barista in Moscow is 33,500 RUB.
A maid in Moscow earns 46,200 RUB.
The sphere of education
In private schools, the salary of a primary school teacher can reach 97,000 RUB. In public schools, the median salary of an average teacher is RUB 55,000.
The most popular specializations among teachers at the school are Chinese language and computer science teachers. A Chinese language teacher receives 2–3 times more for his work than a computer science teacher, who earns about 61,000 RUB monthly.
The salary of a school director depends on the type of educational institution. In Moscow public schools, the director's salary usually does not exceed 75,000 RUB.
Average salary of a teacher in kindergarten varies from 25,000 to 40,000 RUB.
In private kindergartens, teachers earn 58,000 RUB.
Average monthly salary of mentors in state preschool institutions (expressed in RUB):
- Orphanage teacher – 47,000.
- Junior teacher in kindergarten - 32,000.
- GPD teacher – 31,000.
- Assistant teacher - 27,000.
To calculate the wide variety of payments due to an employee, it is necessary to first determine his average salary. This happens mainly in situations where remuneration cannot be carried out according to the usual rules. The calculation of the average salary is carried out in accordance with the procedure established at the legislative level. And we will try to figure out how this indicator is determined.
We will talk about what is hidden behind the term “average salary”, in what cases it is necessary to calculate it and by what formula such calculation is carried out. In addition, for clarity, we have prepared an example of determining this indicator for calculating the amount of vacation pay.
The average salary is...
The concept of “average salary” means an indicator of the amount of remuneration calculated on average for a particular period of work. Depending on the purpose for which it is necessary to calculate the average salary, it can be determined for a month (the so-called average monthly salary), quarter, year or other period. However, when calculations are made to accrue certain payments to an employee, the base value is the average daily earnings.
When do you need to know the average salary?
The average monthly (average daily) salary is calculated to determine the range of payments to which the employee is entitled. Information on payments, the calculation of which uses the average salary indicator, is contained in the Labor Code. Here are the main ones:
- Vacation pay.
- Compensation for unused vacation (for example, upon dismissal).
- Payment for study time while away from work.
- Business trips.
- Severance pay upon dismissal.
- Remuneration for the time you are released from your main job to conduct negotiations and perform other similar tasks.
- Remuneration for employees temporarily transferred to another job while maintaining the same salary.
- Payment for forced downtime (if the employer is to blame for it or if none of the parties to the labor relationship are involved in the events that led to it).
Important: this list is not exhaustive; the need to calculate the average monthly salary may arise under other circumstances.
How is the average salary calculated?
The procedure for determining this indicator is strictly regulated by law. How to calculate the average salary is described in the Labor Code and Government Decree No. 922 of December 24, 2007 “On the specifics of the procedure for calculating the average salary.” The first of these normative acts contains general information, and in the second - a detailed calculation procedure taking into account various circumstances.
The main principle that underlies the determination of the average salary is to use data on wages for a certain period (mostly annual). To determine the average salary, it is important for what purpose the calculation is made. Approaches to it differ when calculating vacation pay and compensation for unused vacation, as well as other payments.
Important: To determine the average wage, the amount of wages includes payments of any kind if they are provided for by the wage system in force for a particular employer.
At the same time, when calculating the average monthly salary, social and other payments that are not related to wages (payment for workers’ rest, utilities, training, travel and food, as well as material aid and other similar charges).
General formula for calculating average salary
In accordance with Labor Code The formula for calculating the average salary is based on taking into account the wages accrued to the employee for a period of 12 previous calendar months. This is the so-called billing period. If the employee has worked for less than a year, the actual number of months is taken into account. If, before the month in which the average monthly salary is determined, a person did not work at all, his income for the current month is taken into account. The average daily earnings are calculated from the total annual (or for a shorter period) amount of remuneration. And already taking this indicator into account, the amount of a particular payment (vacation pay, sick leave, travel allowance, etc.) is determined. General formula The calculation looks like this:
Average monthly salary (AMS)= average daily salary (SDW) x number of days of payment based on the average.
The procedure for determining the amount of daily wages differs depending on the purpose for which the calculation is carried out. The main difference is that to calculate vacation-related payments, the average salary is determined based on the average number of calendar days in a month (29.3). And when calculating other payments (travel allowance, sick leave, etc.), only actually worked (working) days are taken into account.
Average salary for vacation pay
SDZ= Total annual amount / (29.3 x 12).
29.3 is a fixed coefficient, which represents the average number of calendar days of the month for the year, excluding 14 official holidays on which there is a release from work.
If the employee has not worked all 12 months of the pay period or some periods need to be excluded, the calculation is carried out in the following order:
SDZ= Total annual amount / (29.3 x Number of months fully worked + Number of days of work in months not fully worked).
The number of days in each partial month of work is calculated using the following formula: 29.3 / Calendar days in the partial month x days worked in that month
It should be mentioned that in some cases the considered example of calculating the average salary per day cannot be used. We are talking about providing vacations not in calendar days, as is the case in most cases, but in working days. In such circumstances, a special formula is used:
SDZ= Total annual amount / Number of working days in a 12-month period based on a 6-day working week.
From the 12-month billing period to determine the average salary, it is necessary to exclude periods when leave was provided, including maternity leave, or days off as a parent caring for a disabled child, when average earnings were maintained, a period of incapacity for work, and time when duties were not fulfilled. -for strikes, downtime or for other reasons beyond the control of the employee and his management, as well as other periods of release from work. If wages have not been accrued during the billing period, the calculation is carried out taking into account wages for the previous 12 months.
Average salary for other payments
The average daily wage or hourly wage can be used here. In the first case, the following formula is applied:
SDZ= Total annual amount / Days worked.
The average hourly salary is determined as follows:
SCZ= Total annual amount / Hours worked.
An example of calculating the average monthly salary of an employee
Let's assume that you need to calculate vacation pay for January 2018. At the same time, the calculation period of 12 months (January 2016 – December 2017) includes the time when the employee was temporarily disabled (October 19-30, 2017). It must be excluded from the period for which wages are taken into account. In this case, the number of days worked in this month for calculating vacation pay is 11. To obtain this figure, we used the formula discussed above:
11 = 29.3 / Calendar days in October 2017 (31) x Days worked in October 2017 (12).
The same calculation must be carried out for each of the incomplete months of work that fell within the 12-month period to calculate the average monthly salary due to the employee during vacation. But let’s assume that in our case, October 2017 is the only incomplete month of work, and for the remaining 11 months the citizen worked continuously. Let’s take 500 thousand rubles as the total salary for 12 months. Under such circumstances, the average daily wage in January 2018 (a month of vacation) will be 1,500.15 rubles. The calculation is made in the following order:
1500,15 = 500 000 (total amount salaries for 12 months) / (29.3 x 11 (Number of months fully worked) + 11 (Number of days of work in months not fully worked).
It remains to multiply the resulting average daily salary by the number of days of rest, and we will receive vacation pay in the form of an average monthly salary.
Let's sum it up
The average salary is the amount of wages accrued to an employee calculated on average for a certain period (day, month, quarter, year, etc.). This indicator is used to calculate various payments, which are carried out in case of changes in work schedule, including during vacation, business trip, disability, etc.
To determine the amounts of such payments, the average daily wage for 12 years is used. last months work. It is calculated differently to determine the amount of vacation pay and other payments. The formula also differs in the case when not all months of the annual calculation period are fully worked out. To make it easier to determine your own average salary, you can use an example of its calculation.
Knowing how to calculate the average salary for an enterprise, an accountant not only helps to avoid negative contacts with the tax office, but also improves business efficiency. The average salary for the company as a whole is used for various purposes. It should not be confused with similar indicators, especially with earnings for individual employees.
When is a calculation needed?
Sometimes management is faced with the task of calculating average earnings for the entire company. This indicator is used, for example, in economic calculations and in preparing statistical reporting. It is often required tax inspectors to verify the accuracy of payments of remuneration for personnel labor and retention income tax. Simply put, tax authorities monitor whether there are earnings “in an envelope” and whether there is “double” accounting in the organization.
In sight tax authorities Usually there are companies in which this indicator is below the average level in the region for the industry, type economic activity or beyond the threshold limits of the subsistence level. It is important for the accounting department to know in advance whether the company falls under the suspicion of the regulatory authority. To do this, she independently calculates the average salary for the organization, using a formula that is used by tax inspectorates.
Calculation of average wages for an enterprise: formula
Tax authorities calculate this indicator using the simplest formula, specified in the letter of the Federal Tax Service No. AS-4-2/12722 of 2013:
ZPsp = FOT / (SSCH * V), Where
- ZPsp– average salary for the enterprise as a whole, in rubles/person;
- Payroll– wage fund, in rubles;
- SSC– average number of personnel of the company, in people;
- IN– time period taken into account (year), in months.
There is nothing complicated in the calculation. The company has all the necessary information. Therefore, it is not difficult for an accountant to determine the average salary for a company and compare the resulting value with the average statistical indicators for the region.
What payments are accepted in the calculation?
To calculate the average salary for a company, it is necessary to operate with all types of remunerations paid by the employer to its staff. These payments include:
- frame part;
- piecework remuneration;
- interest payments;
- remuneration in kind;
- premium;
- fees and other remuneration.
What is not included in the calculations
When making calculations they are not taken into account cash provided to employees for additional training, travel and meals.
- Certain periods are also excluded from the calculation if:
- the specialist is released from performing work duties while maintaining his earnings;
- downtime occurs at the initiative of the company administration;
the employee is given additional days off, for example, to care for a disabled person.
How to calculate the average salary for an organization for a year: example It will help to understand the calculation procedure correctly clear example
- . Initial data:
- the total salary of all company personnel (155 people) for the year amounted to 28 million rubles (payroll);
12 – number of months taken into account. The average salary for the organization is:
28,000,000 / (155 * 12) = 15,053.7 (RUB/person).
How does it differ from the average employee’s earnings? In many cases, accounting departments calculate the average earnings for each employee. This indicator should not be confused with average salary
- all full-time specialists throughout the company. The average earnings of an individual worker are calculated in the case of:
- going on main leave;
- the need to provide compensation for vacation days not used during the year;
payment of severance pay upon dismissal, etc.
An effective calculation can be made using the average daily earnings for a certain time, multiplied by the number of days worked by the employee. The formula is as follows:, Where
- ZPs = ZPsd * Df ZPs
- – average salary of a specific specialist, rub.; ZPsd
- – average daily salary of an employee, rub.; Df
– the number of days actually worked by the specialist.
The average daily earnings are calculated by summing the actual accrued amounts and dividing the total by 12 months and 29.3 days (the weighted average number of days per month for 2017, established by the state). The formula looks like:
ZPsd = ZP / 12 * 29.3, where
- Salary– the amount of total wages paid in fact, rub.
- Salary = 275,600 rubles
- ZPsd = 275,600 / (12 * 29.3) = 783.8 (rub.).
In case of incomplete development
If an employee works for an incomplete month, the calculation is made by dividing the paid salary by 29.3, multiplying the resulting value by the number of full months of work and the number of days in the month that turned out to be incomplete. The formula for calculating is as follows:
ZPsd = ZP / 29.3 * Vn * Dvn, Where
- Vn– the number of partial months in the period;
- Dvn– the number of days in a month not fully worked.
- Salary = 318,400 rub.
- Vn = 2 months.
- Dvn = 11.
- ZPsd = 318,400 / 29.3 * 2 * 11 = 493.4 (rub.).
Attention! To pay benefits for vacations, the Regulations define the specifics of calculations for employees whose wages are calculated according to non-standard rules. For example, for staff working part-time.
So, in order to calculate the average salary for an organization, for the year one should not take into account part-time work, periods of leave in connection with caring for a young child, absences from sick leave etc. The calculation is quite simple and requires information only about the total size of the payroll and the average number of staff of the company. Upon receipt of a notification from the Federal Tax Service with suspicion of understatement of wages at the enterprise, within 10 working days you can submit an explanation to the inspectorate, indicating the presence of such objective factors that influenced the level average profitability personnel (letter of the Federal Tax Service No. AS-4-2/12722 of 2013).
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