Calculation of average earnings online calculator. Average earnings upon dismissal. Basic rules for the formula for calculating average monthly earnings upon dismissal by agreement of the parties

As a general rule, average earnings are calculated as follows (clause 9 of the Rules, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Rules)):

Billing period are 12 calendar months preceding the period during which the employee retains his average salary (clause 4 of the Rules). It is important to know that some periods must be excluded from the billing period, as well as the amounts paid for them. Excluded periods include, in particular:

period of illness;
time spent on vacation according to the BiR;
downtime due to the fault of the employer or for reasons beyond the control of the employer and employee.

You will find a complete list of excluded periods in clause 5 of the Rules.

To the base for calculating average earnings payments provided for by the remuneration system of a specific employer are included (clause 2 of the Rules). In this case, there is no need to include in the database (clauses 3, 5 of the Rules):

social payments;
payments for excluded periods;
other payments not related to wages (for example, financial assistance, payment of food costs, etc.).

In addition, you need to keep in mind that when calculating average earnings, bonuses are taken into account in a special manner (clause 15 of the Rules).

How to calculate average earnings if there were no payments

It all depends on the period in which there were no payments. (p. 6-8 Rules).

Option 1. There were no payments for the billing period, but they were before it.

Average earnings in such a situation are calculated based on payments accrued for the previous period equal to the calculated one.

Option 2. There were no payments during the billing period and before it began.

Then the average earnings are calculated based on the salary accrued for the days actually worked by the employee in the month in which the incident occurred, which is associated with the retention of the employee’s average earnings:

Option 3. There were no payments for the billing period, before it began and before the occurrence of the event in connection with which the employee retains his average earnings.

In this case, the average earnings are determined based on the employee’s salary:

Calculation of average earnings and salary increases

If the employer increased the wages of all employees or all employees of a structural unit, then the calculation of average earnings will depend on exactly when the increase occurred (clause 16 of the Rules).

Situation 1. Salary is increased in the billing period.

Then the increase factor must be applied to payments taken into account when calculating average earnings and accrued before the salary increase (within the calculation period).

The calculation of average earnings in this situation is implemented in our calculator.

Situation 2. The salary is increased after the billing period, but before the event, upon the occurrence of which the employee retains his average earnings.

In this situation, it is necessary, taking into account the increase factor, to increase the average earnings calculated for the billing period.

Situation 3. The salary is increased while the employee maintains average earnings.

In this case, it is necessary to increase only part of the average earnings: for the period from the date of the salary increase until the end of the period of maintaining the average earnings.

Average daily earnings - how to calculate. How can an accountant calculate the average daily earnings of an employee upon dismissal: calculation formulas and examples. Rules for calculating average daily earnings when indexing wages, how to calculate severance pay and unused vacation, how to calculate SDZ using a calculator

Calculating average daily earnings has always been and will be a “headache” for accountants. To cope with this difficult matter, you need not only to take into account a lot of nuances, but also to constantly monitor changes in Russian legislation on this issue.
Let's find out how to calculate the average daily earnings of resigning workers according to all the rules and what to pay attention to in non-trivial situations.

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Termination of employment relations with personnel entails the need for full settlement of obligations. The dismissed person must be paid not only wages, but also compensation for unused vacation.

In order to correctly calculate the amount due to him, the accountant must know how to calculate the average daily salary upon dismissal, what regulatory documents to follow, and whether there are restrictions on the period for payment of funds.

Normative base

Article 139 of the Labor Code of the Russian Federation - here is a mechanism for determining the average salary of staff;
The Regulations on Average Earnings (ASE), introduced by Government Decree No. 922 of December 24, 2007, which discusses the features of its determination in various situations.

Why is it necessary to calculate average earnings?

There are several situations in which an accountant, in compliance with legal requirements, is forced to calculate the average daily earnings upon dismissal. Let's take a closer look at them.

Compensation for unused vacation

The Labor Code of the Russian Federation guarantees hired personnel of all categories the opportunity to take paid leave for 28 calendar days annually. But, since employees usually go on vacation according to a schedule, it almost never happens that an employee uses as many vacation days as he is entitled to at a particular point in time. In addition, newly hired employees can terminate their contract without completing their vacation at all.

Therefore, when the employment contract is terminated, it turns out that the dismissed person either did not use the vacations due to him, or rested more than he was supposed to. In both cases, there is a need to recalculate vacation pay and additional payment or withholding of part of the amount (Article 127 of the Labor Code of the Russian Federation). This can be done based on SDZ. This is what the accountant needs to determine.

Calculation of severance pay: rules and nuances

Upon termination of the contract on the grounds described in clauses 1.2 of Art. 81 of the Labor Code, the organization is obliged to pay severance pay to staff. It is determined based on average daily earnings. It is important that money for the first month after termination of the contract is paid on the day of dismissal.

If employees dismissed due to the liquidation of an enterprise or reduction of its staff cannot find suitable work within two months after the termination of their employment relationship, they have the right to count on benefits. For the second month it will be paid by the former employer, and for the third month - by the employment service. However, she will do this provided that the dismissed person registers as unemployed in a timely manner.

Based on Article 178 of the Labor Code of the Russian Federation, it is clear that those dismissed for other reasons have the right to apply for benefits in the amount of a two-week SDZ. These are:

refusal of personnel to continue working due to a significant change in working conditions - clause 7 of article 77 of the Labor Code of the Russian Federation;
the impossibility of transferring an employee to a new position, the working conditions of which are suitable for him for medical reasons, or the employee’s refusal of the offered job - clause 8 of Article 77 of the Labor Code of the Russian Federation;
disagreement with a transfer to another locality together with your current employer - clause 9 of article 77 of the Labor Code of the Russian Federation;
conscription of an employee into the army or alternative service – clause 1 of Article 83 of the Labor Code of the Russian Federation;
reinstatement of a person dismissed by a court decision or labor inspectorate, which resulted in the dismissal of an employee hired in his place - clause 2 of Article 83 of the Labor Code of the Russian Federation;
recognition of a specialist as incompetent, confirmed by a medical report - clause 5 of Article 83 of the Labor Code of the Russian Federation.
other cases.

What an accountant needs to know about calculating SDZ

billing period determined according to regulatory documents;
income for a given period of time, except for excluded payments;
average monthly number of calendar days = 29.3

Let's look at these indicators in more detail.

Days excluded from the billing period

To correctly calculate compensation for vacation unused by an employee, all income received by him for the 12 months preceding the month of dismissal is taken. However, in this case, payments already calculated under SDZ are excluded from total income. Based on the Labor Code of the Russian Federation, they include income received for the following days:

being on a business trip despite the fact that at this time the employee continues to perform work duties;
being on administrative leave because it is unpaid;
temporary disability (sick leave issued due to illness, pregnancy and childbirth, domestic injuries) - they are paid according to different rules;
provided to parents to care for disabled children;
downtime due to the fault of the administration;
strikes in which the employee did not participate and did not organize them;
falling on other periods specified in clause 5 of Government Decree No. 922.

Payments for the last four points are calculated on the basis of the SDZ values received for the corresponding period, therefore they must be excluded from the total income of the dismissed person. Otherwise, this will lead to an error in the calculation.

salary based on wages for hours worked or piecework payment at approved rates;
cash equivalent of wages paid in kind;
salary in the form of commissions or a percentage of revenue;
remuneration of municipal or government employees;
hourly earnings of teachers of general education, secondary specialized and higher educational institutions;
fees for media workers;
bonuses for performance of official duties, achievement of planned indicators, exceeding the plan, etc.;
additional payments for combining positions, class management, length of service, secrecy, class, high skill, expanding the range of customer service, knowledge of foreign languages;
payment for night and overtime work;
allowances for hazardous work and work in particularly difficult conditions;
other payments provided for by the company’s local regulations.

The basic rule that accountants follow is: “To determine the average daily earnings, it is necessary to exclude from it payments that are not related to the employee’s direct performance of his or her job duties.” Then, when calculating the SDZ, you will need to subtract from the employee’s total income:

financial assistance for any reason (birth of a child, anniversary, development of professional experience, death of a close relative, etc.);
cost of gifts (for professional and national holidays, for children);
compensation for travel, food, accommodation;
funds issued for recreation and recovery;
money to pay for utilities, kindergarten.

After determining the income received during the billing period, you can proceed directly to determining the average daily earnings. Let's look at a specific example of how to calculate the average salary upon dismissal under Article 77 of the Labor Code of the Russian Federation.

Example 1

Let's assume that foreman R.E. Saenko resigns of his own free will. According to the law, he is entitled to compensation for unused vacation. Let's find the payment amount based on the following data:

The employee has been working under a contract with the organization since October 2015 and resigns in December 2018.
The billing period was not fully worked out by Saenko R. E.: the employee rested for 28 days in May 2018 and was sick for 5 days in July 2018.
Income for the 12 months preceding dismissal – 600 thousand rubles.
Vacation pay for last year – 46 thousand rubles.
In March 2018, R. E. Saenko received an annual bonus of 20 thousand rubles, and in August 2018, he also received bonuses for exceeding the plan - 5 thousand rubles.
The foreman was paid for overtime work - 14 thousand rubles.
The employee was paid sick leave - 10 thousand rubles.
On the occasion of the death of her mother, the organization provided Saenko R.D. with financial assistance - 5 thousand rubles.

The calculation procedure is as follows. First, let's calculate income (D), based on which the average daily earnings will be calculated.

D = 600 + 46+ 20 + 14 = 680 thousand rubles.

Then we find the number of days in the billing period (RP). To do this, we use the appropriate formula. We get:

RP = 29.3 * 10 + (29.3 / 31 * 26) + 0 = 317.6 days.

Let's determine the average daily earnings:

SDZ = 680 thousand rubles. / 317.6 days = 2141.06 rub.

Now let's calculate compensation for unused vacation. Since R. E. Saenko did not go on vacation in 2017, 28 days of rest remained unused. For them the employee is due:

To otp. = 2141.06* 28 = 59949.68 rub.

Personal income tax of 13% must be withheld from vacation pay and compensation. Because Saenko R.E. has no children, and he is not entitled to tax benefits. This means that the employee will receive:

Payout = 59949.68 rub. – 59949.68 rub. * 13% = 52156.22 rub.

Resolution No. 922 states that bonuses are included in the calculation of SDZ. However, this does not apply to all payments. The question of how to accurately calculate the average daily earnings of an employee upon dismissal must be resolved taking into account the norms of paragraph 15 of the Resolution, which states that an accountant must be guided by the following rules:

Premiums accrued in the billing period are taken no more than one for each basis per month. For example, the head of the sales department, L.N. Korotkov, is given a bonus for attracting each client. If he concluded contracts with 28 new companies in a year, only 12 payments will be included in the SDZ calculation.
Bonuses based on the results of a period lasting more than 1 month are taken into account in proportion to the period of time for which they were accrued. In particular, if the billing period for the resigning merchandiser Yu. K. Nikolaeva is May 2017 – April 2018, then 2/3 of the bonus for the 2nd quarter of 2017 must be taken into account, regardless of what month the money was paid .
Annual premiums for the billing period are taken into account in the entire SDZ calculation. Let’s assume that driver Kozachenko V.A., who has been working for the company since February 2017, quits on January 21, 2019. To calculate compensation for unused vacation, the entire 2018 is taken. This means that the accountant only needs to take the bonus for 2018 (if it is issued before the employee leaves). The bonus for 2017, paid in January 2018, does not participate in determining the size of the SDZ.

If the employee has not fully worked the period, the annual bonus is included in the calculation of the SDZ in proportion to the number of days the employee worked. To calculate its size you need to use the following formula:

Premium calculation formula
Premium amount = Accrued bonus year. / Slave. production days calendar * Number of work. days

How to account for salary increases

If in the billing period all the company's personnel or all employees of the department where the dismissed specialist worked had their official salaries increased, earnings for previous periods are adjusted by an increasing factor. It is determined by the formula:

Calculation of the multiplying factor
Coefficient = Ok. after promotion / Okl. up to higher

Only payments directly related to salary, for example, amounting to 20% of the salary, are subject to indexation. No need to multiply by the bonus multiplying factor:

calculated in a certain range, for example, 10-15% of salary;
set in a fixed amount (for example, 1.2 thousand rubles for a full month of work);
depending on specific production indicators (for example, 5% of the revenue of a retail outlet).

The moment when indexing occurred is also important. If it falls during the billing period, payments made in the months preceding the salary increase are multiplied by the increasing factor.

Example 2

The date of dismissal of economist E. L. Orlov is December 17, 2018.

Billing period: December 2017 – November 2018

Salaries at the enterprise increased from July 1, 2018, therefore, the employee’s salary paid in December 2017 – June 2018 must be multiplied by the increasing factor.

Let’s assume that before indexation, the economist’s salary according to the staffing table was 27 thousand rubles, after the increase – 31 thousand rubles.

Coefficient = 31 thousand rubles. / 27 thousand rubles. = 1.148.

Calculation of compensation in the absence of earnings

If the employee had no income in the billing period, the SDZ is determined in the following order:

If in the year preceding the billing period the employee had income, the SDZ is calculated based on these payments.
If for two years an employee has not had income that is included in the calculation of the SDZ, to determine it, the income received in the month when it became necessary to calculate the average daily earnings is taken. This situation is possible if a young specialist is fired.
If an employee who has not worked a single day in two pay periods is dismissed without returning to work (in particular, when terminating a contract with an employee who has been on maternity leave for a long time), the SDZ is determined based on the tariff rate for the position held.

The procedure for determining personal income tax

Article 217 of the Tax Code of the Russian Federation contains a list of payments that are not subject to income tax. These include, in particular, severance pay paid to staff in connection with staff reduction or liquidation of an enterprise. Personal income tax must be withheld from other payments. Amounts exceeding three times the average monthly earnings are also subject to taxation.

If, due to an error by an accountant, personal income tax was withheld from severance payments, you can return it after submitting a return to the tax office for the past year. The current version of the Tax Code of the Russian Federation does not provide for any other way to return overpaid tax.

Typical accounting mistakes

Let us list the shortcomings made by accountants when determining the value of SDZ:

The calculation of the indicator included the amount of travel allowances.
Paid breaks for feeding a child are mistakenly excluded from the calculation.
When calculating the SDZ, the amount of income for the months preceding the indexation of the organization’s salaries was not adjusted.
The employee’s income for several months of the billing period was indexed, although only his salary was increased.
The number of vacation days was calculated incorrectly (the indicator was taken as 29.4 instead of 29.3).

To avoid such mistakes, it is wise to use online calculator. To correctly calculate the amount of payments, many people use an average daily earnings calculator upon dismissal.

How to use the SDZ calculator

First you need to find a portal where you can calculate SDZ online. The further sequence of actions of the accountant who determines the amount of average earnings is as follows:

Indicate the number of days worked in each month.
Enter the amount of income for the month in rubles. If an employee did not receive income in any month, a zero must be entered in the corresponding field.
If salaries in the company were indexed during the billing period, indicate the value of the adjustment factor in the corresponding months.
After filling in all the fields, click the “Calculate average earnings” button. The result will be displayed below the interactive form.

The SDZ indicator obtained in this way is quite accurate; it can be used to determine the amount of vacation pay, compensation and severance pay. If in an organization accounting work is carried out using the 1C program, the functions of the accountant are reduced to a logical check of the amounts given in the calculation note. If all payments are included in it reasonably, the average daily earnings will be determined correctly.

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

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

Let's look at how this indicator is calculated in various situations and give specific examples.

Legislative norms

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

Art. 139 of the Labor Code of the Russian Federation - it regulates the procedure for calculating dismissal payments;
The regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, discusses in detail the calculation methodology relating to the determination of average earnings for the accounting period in all legally valid situations.

Calculation parameters

The numbers 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 for by law);
the average number of calendar days in a month is a fixed indicator equal to 29.3 (as regulated by Federal Law No. 55 of April 2, 2014).

Reasons for calculating average earnings upon dismissal

The average daily earnings are required to calculate the following forms of dismissal payments:

severance pay (in cases where it is due upon dismissal);
cash for unpaid vacation days.

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

Exclusion from the calculation of special periods

The first point in applying the methodology for calculating dismissal payments will be to determine the total amount of the employee’s earnings for a particular period established by law. All 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. Amounts that an employee received during the following periods should not be included in total income when calculating his severance payments:

while on a business trip, since during this time his earnings were retained (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 caring for disabled children;
downtime through no fault of the employee;
a strike in which the employee did not take part, which interfered with the performance of his work duties;
other periods provided for in clause 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 exactly what time within the billing period the accruals were made, some of them are not taken into account when determining the average daily earnings (during the calculation of the total income for the billing period). Such payments include social:

financial assistance to staff;
compensation for travel and food;
payment of tuition fees;
funds provided for recreation and recovery;
money for utilities, payment for kindergarten for employees’ children, etc.

Methodology for calculating average daily earnings for payment of severance pay

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

health inadequacy of the position;
exit of an employee who previously held the position from which the person being dismissed is leaving;
conscription of an employee to military or alternative service;
refusal to move to work in another area.

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

If an employee is forced to leave due to:

liquidation or reorganization of the company;
reduction in numbers or staff,

then he is entitled to a compensation payment in the amount of average monthly earnings.

BESIDES: in all of the above cases, the employee is retained his average monthly salary for the first time after losing his job (no more than 2, in some cases - 3 months from the date of dismissal, this amount also includes severance pay).

Calculation procedure

The billing period for which the total income is determined is 12 months.
If the length of service of the dismissed employee is less than a year, the calculation period is considered to be the time from the date of hiring to the first day of the last working month.
It is necessary to take into account the number of days actually worked during this period.

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

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

3 Wed.-Days – average daily earnings;
∑ 12 months – the employee’s total income for 12 months;
Day/month Wed – the average length of the month, recorded as 29.3 days.

When a billing period is not fully worked out, the formula is applied:

3 Wed.-Days = ∑N months. / (N-1) + Day. nep.month

N months – number of full months worked;
Day nep.month – the number of days actually worked in an incomplete month.

Calculation example

Employee Rosomakhin V.M. worked for the company from April 18, 2015 with a salary of 20 thousand rubles/month. In the last year, based on the results of his work, he was awarded a bonus in the amount of 5 thousand rubles. Resigned due to staff reduction on 04/18/2017. Paid vacation days have been used in full. Over the past year, he has been on sick leave for a total of 20 days.

Let's 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:

Average daily earnings Rosomakhina V.M. = 245,000 / 12 / 29.3 = 696.8 rubles.

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

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 calculation period is taken (12 months), the total earnings are looked for, to which the profit required by law (salary increase, bonuses, etc.) is added.

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

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