2017

2016

Personal income tax Since 2016, personal income tax on vacation pay can be transferred until the end of the month. Until 2016, it was necessary on the day vacation pay was issued. However, compensation for unspent vacation must still be paid no later than the day following the dismissal.

Data entry (all free!):

Comparison with minimum wage

The average daily earnings cannot be lower than the minimum wage calculation for the month in which the employee goes on vacation.

Federal minimum wage (in the month when the employee goes on vacation): (if an employee works part-time, then the minimum wage must also be divided in half)

Number of calendar days (in the month when the employee goes on vacation):

Result...

The calculation in case of absence of days worked is very simple:

this one (there is accounting there). The issue price is 1000 rubles per month. But for this price you can calculate and submit all 25 reports for employees via the Internet.

Examples of using the calculator

The employee goes on vacation on August 15, 2018 for 20 days. He has been working since November 6, 2016 (earning 9,500 rubles). In December 2017, he received (officially) a New Year's bonus of 2,000 rubles (earnings of 12,000 rubles). In January 2017, I was sick for 7 days (earning 8,000 rubles). Salary 10,000 rubles.

The billing period, in this case, will be from August 2017 to July 2018 (inclusive), but since If the employee has worked for this organization for less than a full year, then the period will be from November 5, 2017 to July 31, 2018 (i.e., 3 months will be “net” in the earnings column).

92346.94 (amount of earnings) / 261 (sum of settlement days) = 353.82 rubles

Vacation pay calculation: 353.82 20 (vacation days) = 7076.39 rubles

The employee goes on vacation on May 25, 2018 for 7 days. He has been working since May 2, 2018 (earning 7,720 rubles).

The billing period, in this case, will be only one month. We exclude 1 day of start of work and 7 days, because the month was not fully worked out (i.e. 11 months will be “net” in the earnings column).

Average daily earnings will be: 8140.14 (amount of earnings) / 23 (sum of settlement days) = 353.92 rubles

Vacation pay calculation: 353.92 (average daily earnings) * 7 (vacation days) = 2477.43 rubles

Rules

From April 2, 2014 (and in 2014), a new coefficient for calculating vacation pay is in effect - 29.3 (previously it was 29.4).

What to do if your vacation started in one month and ended in another. All insurance premiums and personal income tax must be paid in full no later than three days before the start of the vacation. If there are deductions, then the personal income tax base is reduced by the entire amount of deductions due to the employee for the first month. There is no need to distribute deductions between months.

Personal income tax Since 2016, personal income tax on vacation pay can be transferred until the end of the month. Until 2016, it was necessary on the day vacation pay was issued.

An employee is entitled to compensation for 28 days of vacation if he has worked from 10.5 to 12.5 months (according to the rules of the People's Commissariat of Labor of the USSR dated April 30, 1930 No. 169).

Calculation of vacation pay in 2018

Amount of vacation pay: The amount of vacation pay is equal to the product of the average daily earnings by the number of paid calendar days of vacation. Average daily earnings: Average daily earnings are equal to earnings (salary, official bonuses) for the 12 months (payroll period) preceding the month the vacation began, divided by the number of calendar days in the payroll period.

Calculation of vacation pay in 2018 with excluded days. Example: An employee’s salary from June 1, 2017 to May 31, 2018 is 5,000 rubles. From June 1, 2017, the employee takes 28 days of vacation. The employee was ill for 10 calendar days - from March 14 to March 23 (in March 31 days of which 21 were worked) of 2018 inclusive

Vacation pay = salary: 29.3 days. *(M + 29.3 days : Kdn1 * Kotr1) * D

Vacation pay = salary [for 12 months. 5000*12=60 000] : days. *(M + 29.3 days: Kdn1 * Kotr1 * D) = 4,893.45 rub.

D - number of calendar days of vacation.

M is the number of fully worked months in the billing period;

Kdn1... - the number of calendar days in months not fully worked;

Kotr1... - the number of calendar days in “incomplete” months falling on the time worked:

According to such a complex (but legal) scheme in small businesses, few people consider it; they often simply give vacation pay = salary and that’s it.

Days an employee works that are excluded from the calculation of vacation pay. This is when the employee was absent from the workplace:

• received hospital benefits or maternity benefits (any hospital benefits (at the expense of the Social Insurance Fund or the employer) are also excluded from the calculation);
• had the right to average earnings in accordance with labor legislation (was on vacation or on a business trip). Exception - the employee is entitled to average earnings during breaks to feed the child, but this time is not excluded from the billing period;
• did not work due to downtime due to the fault of the employer or for reasons beyond the control of management or staff;
• was released from work for other reasons provided for by law (for example, leave without pay).

In the case where an employee had no accrued salary for 12 months of the pay period or do they consist entirely of excluded periods? Then, to determine the average earnings, you need to take a period equal to the calculated one - 12 months that precede the excluded time.

Easier to use for calculations. The issue price is 1000 rubles per month. But for this price you can calculate and submit all 25 reports for employees via the Internet.

General rules for granting leave and paying compensation

An employee is entitled to paid leave every year. This refers to the working year, not the calendar year. The working year is also 12 full months. But unlike the calendar calendar, it begins not on January 1, but when the person was enrolled in the state. For example, an employee started working on April 1, 2013. This means that his first working year will end on March 31, 2014. The second working year is the period from April 1, 2014 to March 31, 2016, etc.

The employee did not work out the vacation taken in advance. In the first year of work, the right to leave arises for the employee after six months of continuous service in the given company. At the same time, he can take the entire annual vacation, that is, all 28 calendar days at once (this is the standard vacation). But a person can quit without working for a year. Then he will have to return part of the vacation pay received to the company - Article 137 of the Labor Code of the Russian Federation insists on this. Although there are exceptions to this rule - in particular, dismissal due to staff reduction.

The employee did not take the required vacation. If a person quits without using his legal leave, he is entitled to compensation. Money is paid for each day that the employee does not take time off. But without dismissal, you can replace with money only that part of the annual leave that exceeds 28 calendar days. Let's assume that every year an employee is entitled to a vacation of 35 calendar days. Then he can take 28 days off and receive compensation for the remaining 7. If the employee did not use 7 of the 28 days of rest due to him, then he will not be able to receive money instead.

Example. The employee was hired on November 17, 2014, and left on June 30, 2015. During this period he was on vacation for 14 calendar days. In total, the employee is entitled to 28 days of main leave and 7 days of additional leave.

The employee worked a full 7 months and an additional 14 days in November. This is less than half a month, so they are excluded from the calculation. Thus, he “earned” 20.42 days of vacation (35 days: 12 months x 7 months). Consequently, he is entitled to compensation for 6.42 days (20.42 – 14).

If you went on vacation on the first day of work?

Vacation will be the rate per shift multiplied by vacation days (quantity) (letter of the Ministry of Labor of Russia dated May 5, 2016 No. 14-1/B-429).

Holidays

Since holidays are not included or paid in the number of days of annual leave, there is no need to exclude them from the calculation. Let's say an employee was on vacation from February 16 to March 1, 2015. Meanwhile, February 23 is not included in the number of vacation days, like a holiday and a day off. And it must be taken into account when calculating calendar days attributable to time worked. Therefore, it is necessary to exclude the periods from February 16 to 22 and from February 24 to March 1.

Holiday non-working days that fell on the employee’s previous vacation must be included in the calculation of the current vacation (letter of the Ministry of Labor of Russia dated April 15, 2016 No. 14-1/B-351).

How long can a vacation last?

In Russia, a regular vacation, according to labor law, lasts 28 calendar days. In this case, the rest can be divided into parts, one of which must be at least 14 days. The remaining parts can be of any length. That is, the employee has the right to take 5 days (from Monday to Friday). Another option common in enterprises is not prohibited - a vacation of 9 days (from Saturday of one week to Sunday of another).

In this case, non-working holidays are not included in the number of calendar days of vacation and are not paid. Let’s say an employee is going to rest for 6 calendar days starting from June 8, 2015. This means that the last day of vacation will be June 14th. After all, June 12 is a holiday.

What is the billing period?

As a general rule, vacation pay is calculated based on the employee’s average earnings over the last 12 calendar months. That is, if a person plans to go on vacation in June 2015, then the calculation period for average earnings is from June 1, 2014 to May 31, 2015.

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

If the employee has not yet worked for the company for 12 months. In this case, the calculation period will be the period of time during which the person is registered in the organization. For example, an employee joined the company on December 8, 2008. Since July 6, 2015, he has been granted annual leave. The billing period is from December 8, 2014 to June 30, 2015.

If a person got a job and took a vacation in the same month. Then the calculation period is the actual time worked. Let’s assume that an employee joined the organization on July 6, 2015 and asked for leave starting July 20. The billing period begins on July 6 and ends on July 19.

If the employee did not actually work during the last 12 months and was not paid a salary. Here we must take into account the last 12 calendar months during which the employee was paid a salary. Let's say that since March 14, 2012, a woman was first on maternity leave and then on parental leave. In March 2015, without going to work, she wrote an application for a two-week leave. The standard billing period - 12 months before vacation - falls on maternity leave, when there was no income. Therefore, you need to take the period from March 1, 2011 to February 28, 2012.

If it is more convenient for the company to establish a special billing period. However, in such a situation, each vacation pay will have to be calculated twice (for 12 months and for the established billing period) and the results must be compared. The fact is that vacation pay cannot be less than the amount calculated on the basis of annual earnings.

Which periods are taken into account when calculating length of service for vacation, and which are not?

Experience includes:

Time of actual work;

Intervals when a person did not work, but a place was reserved for him;

Forced absenteeism due to illegal dismissal or suspension from work and subsequent reinstatement;

Days when an employee could not work because he failed to undergo a mandatory medical examination through no fault of his own.

Let's say an employee quit in July 2015. By this time, he had been with the company for nine full months. But he was ill for six of them in total. Despite this, compensation for unused vacation must be calculated for all nine months. After all, during an illness, average earnings are maintained.

Thus, the employee is entitled to compensation for 21 days (28 days: 12 months x 9 months).

Please note: the period when a woman, while on maternity leave, works part-time is included in her vacation experience. The fact is that working part-time does not affect either the duration of annual leave or the calculation of seniority. This is indicated by Article 93 of the Labor Code of the Russian Federation.

Experience does not include:

The time an employee is absent from work without good reason (including due to suspension from work under Article 76 of the Labor Code of the Russian Federation);

Thus, the beginning of the second working year is delayed by 32 days (46 – 14). Hence the second working year for which vacation is due is from December 18, 2008 to May 15, 2015 inclusive (date of dismissal). From January 11 to January 20, the employee was on leave without pay for 10 days. This period is fully included in the length of service. In total, it turns out that the employee worked for 4 months and 28 days, which is rounded up to 5 months.

Thus, for the time worked in the second working year, the employee is entitled to compensation for 11.67 calendar days (28 days: 12 months x 5 months). And in just 39.67 calendar days (28 + 11.67).

If the employee quits before the end of his first working year, the calculation will be as follows.

Example. The employee was hired on February 2, 2015. From May 6 to June 7 inclusive, he was on leave without pay, and on June 15 he resigned. Annual paid leave in the company is standard 28 calendar days.

The period from February 2 to May 1 inclusive, this is three full months, was fully worked by the employee. In the period from May 2 to June 15 (the date of dismissal), the employee worked for 12 days. Plus, you need to include 14 days of vacation at your own expense in the calculation. The total is 26 days, which are rounded up to a full month.

Thus, compensation is due for 4 months or 9.33 days. (28 days: 12 months x 4 months).

It’s easier to use for calculations (without used) or this one (there is accounting there). The issue price is 750 rubles per month. But for this price you can calculate and submit all 25 reports for employees via the Internet.

Who is entitled to paid study leave?

A company is required to provide an employee with paid study leave if the following several conditions are met.

First: the educational institution has state accreditation. Second: employee receives education at this level for the first time. Third: the employee studies correspondence or evening departments. And fourth: successful studies(that is, the employee has no debts in the disciplines studied).

At the same time, the employer has the right to provide for paid study leave in the employment or collective agreement in other situations. For example, for workers receiving a second higher education or studying at a university without state accreditation.

How long can study leave last?

The duration of educational leave is determined based on the summons certificate issued by the educational institution. This period is set in calendar days and depends on what kind of education the employee receives - higher or secondary.

Types of paid study leaves (correspondence and evening studies)

When study leave is granted in accordance with internal company documents, a summons certificate is not required. In this case, the duration of the vacation is determined by agreement of the parties.

Please note: the company must pay for all calendar days of study leave, including non-working holidays. Let’s say an employee is granted study leave from May 22 to June 30, 2015 inclusive. This means that you need to pay for all 40 calendar days, including the holiday - June 12. Otherwise, study leave is paid according to the same rules as annual leave.

What the billing period may be, see above in the description of a regular vacation

Laws

Article 114. Annual paid holidays

Employees are provided with annual leave while maintaining their place of work (position) and average earnings.

Article 115. Duration of annual basic paid leave

Annual basic paid leave is provided to employees for 28 calendar days.

Annual basic paid leave of more than 28 calendar days (extended basic leave) is provided to employees in accordance with this Code and other federal laws.

Article 116. Annual additional paid leave

Annual additional paid leave is provided to employees engaged in work with harmful and (or) dangerous working conditions, employees with a special nature of work, employees with irregular working hours, employees working in the Far North and equivalent areas, as well as in other areas. cases provided for by this Code and other federal laws.

Employers, taking into account their production and financial capabilities, can independently establish additional leaves for employees, unless otherwise provided by this Code and other federal laws. The procedure and conditions for granting these leaves are determined by collective agreements or local regulations, which are adopted taking into account the opinion of the elected body of the primary trade union organization.

The annual additional paid leave of at least 7 calendar days specified in Article 117 of this Code must be provided to all employees engaged in work with harmful and (or) dangerous working conditions, including those whose professions, positions or work performed are not provided for by the List of productions, workshops , professions and positions with hazardous working conditions, work in which gives the right to additional leave and a shortened working day, but whose work under conditions of exposure to harmful and (or) dangerous factors of the production environment and the labor process is confirmed by the results of certification of workplaces for working conditions (Definition Constitutional Court of the Russian Federation dated 02/07/2013 N 135-O).

Article 117. Annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions

Annual additional paid leave is provided to employees engaged in work with harmful and (or) dangerous working conditions: in underground mining and open-pit mining in open-pit mines and quarries, in zones of radioactive contamination, and in other work associated with the adverse effects on human health of harmful physical, chemical, biological and other factors.

The minimum duration of annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, and the conditions for its provision, are established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations.

Article 118. Annual additional paid leave for the special nature of work

The list of categories of employees for whom annual additional paid leave is established for the special nature of the work, as well as the minimum duration of this leave and the conditions for its provision are determined by the Government of the Russian Federation.

Article 119. Annual additional paid leave for employees with irregular working hours

Employees with irregular working hours are provided with annual additional paid leave, the duration of which is determined by a collective agreement or internal labor regulations and which cannot be less than three calendar days.

The procedure and conditions for granting annual additional paid leave to employees with irregular working hours in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by the authorities of the constituent entity of the Russian Federation, and in organizations financed from local budget - local government bodies.

Article 120. Calculation of the duration of annual paid leave

The duration of the annual main and additional paid leaves of employees is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling during the period of annual main or annual additional paid leave are not included in the number of calendar days of leave.

When calculating the total duration of annual paid leave, additional paid leave is summed up with the annual main paid leave.

Article 121. Calculation of length of service giving the right to annual paid leave

The length of service that gives the right to annual basic paid leave includes:

actual work time;

the time when the employee did not actually work, but in accordance with labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract, he retained his place of work (position), including the time of the annual paid leave, non-working holidays, days off and other rest days provided to the employee;

time of forced absence due to illegal dismissal or suspension from work and subsequent reinstatement to the previous job;

the period of suspension from work of an employee who has not undergone a mandatory medical examination (examination) through no fault of his own;

the time of unpaid leave provided at the request of the employee, not exceeding 14 calendar days during the working year.

The length of service that gives the right to annual basic paid leave does not include:

the time the employee is absent from work without good reason, including due to his removal from work in the cases provided for in Article 76 of this Code;

time of parental leave until the child reaches the legal age;

The length of service that gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions.

Article 122. Procedure for granting annual paid leave

Paid leave must be provided to the employee annually.

The right to use vacation for the first year of work arises for the employee after six months of continuous work with this employer. By agreement of the parties, paid leave may be granted to the employee before the expiration of six months.

Before the expiration of six months of continuous work, paid leave at the request of the employee must be granted:

for women - before maternity leave or immediately after it;

employees under eighteen years of age;

employees who adopted a child (children) under the age of three months;

in other cases provided for by federal laws.

Leave for the second and subsequent years of work can be granted at any time of the working year in accordance with the order of provision of annual paid leave established by a given employer.

The order of granting paid leave to employees of FIFA, FIFA subsidiaries, FIFA counterparties, confederations, national football associations, the Russian Football Union, the Organizing Committee "Russia-2018", its subsidiaries, whose labor activities are related to the implementation of activities for the preparation and conduct of sports in the Russian Federation competitions - the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup, is determined annually in accordance with the vacation schedule approved by the employer, taking into account the action plans of the relevant organizations for the preparation and holding of sports competitions (Part 5 of Article 11 of the Federal Law of 06/07/2013 N 108-FZ).

Article 123. Sequence of granting annual paid leave

The order of provision of paid vacations is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected body of the primary trade union organization no later than two weeks before the start of the calendar year in the manner established by Article 372 of this Code for the adoption of local regulations.

The vacation schedule is mandatory for both the employer and the employee.

The employee must be notified of the start time of the vacation by signature no later than two weeks before it begins.

Certain categories of employees, in cases provided for by this Code and other federal laws, are granted annual paid leave at their request at a time convenient for them. At the request of the husband, he is granted annual leave while his wife is on maternity leave, regardless of the time of his continuous work with this employer.

Article 124. Extension or postponement of annual paid leave

Annual paid leave must be extended or postponed to another period determined by the employer taking into account the wishes of the employee in the following cases:

temporary disability of the employee;

the employee performs state duties during his annual paid leave, if the labor legislation provides for exemption from work for this purpose;

in other cases provided for by labor legislation and local regulations.

If the employee was not promptly paid for the period of annual paid leave or the employee was warned about the start time of this leave later than two weeks before its start, then the employer, upon a written application from the employee, is obliged to postpone the annual paid leave to another date agreed with the employee.

In exceptional cases, when the provision of leave to an employee in the current working year may adversely affect the normal course of work of an organization or individual entrepreneur, it is allowed, with the consent of the employee, to transfer the leave to the next working year. In this case, the leave must be used no later than 12 months after the end of the working year for which it is granted.

It is prohibited to fail to provide annual paid leave for two years in a row, as well as to not provide annual paid leave to employees under the age of eighteen and employees engaged in work with harmful and (or) dangerous working conditions.

Article 125. Division of annual paid leave into parts. Review from vacation

By agreement between the employee and the employer, annual paid leave can be divided into parts. Moreover, at least one part of this leave must be at least 14 calendar days.

Recall of an employee from vacation is permitted only with his consent. The part of the vacation unused in this regard must be provided at the employee’s choice at a time convenient for him during the current working year or added to the vacation for the next working year.

Employees under the age of eighteen, pregnant women and employees engaged in work with harmful and (or) dangerous working conditions are not allowed to be recalled from vacation.

Article 126. Replacement of annual paid leave with monetary compensation

Part of the annual paid leave exceeding 28 calendar days, upon written application of the employee, can be replaced by monetary compensation.

When summing up annual paid leave or transferring annual paid leave to the next working year, monetary compensation can be replaced by a part of each annual paid leave exceeding 28 calendar days, or any number of days from this part.

It is not allowed to replace with monetary compensation annual basic paid leave and annual additional paid leave for pregnant women and employees under the age of eighteen, as well as annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, for work in appropriate conditions (with the exception of payment of monetary compensation for unused vacation upon dismissal).

Article 127. Exercise of the right to leave upon dismissal of an employee

For information on the procedure for paying compensation for unused vacation, see the Rules on regular and additional vacations, approved. NKT USSR 04/30/1930 N 169.

Upon dismissal, the employee is paid monetary compensation for all unused vacations.

The employer, in order to properly fulfill the obligation established by the Labor Code of the Russian Federation to formalize the dismissal and pay the dismissed employee, must proceed from the fact that the last day of work of the employee is not the day of his dismissal (the last day of vacation), but the day preceding the first day of vacation (Definition of the Constitutional Court of the Russian Federation dated January 25, 2007 N 131-О-О).

Upon written request from the employee, unused vacations may be granted to him with subsequent dismissal (except for cases of dismissal for guilty actions). In this case, the day of dismissal is considered the last day of vacation.

Upon dismissal due to the expiration of the employment contract, leave with subsequent dismissal may be granted even when the vacation time completely or partially extends beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation.

When granting leave with subsequent dismissal upon termination of the employment contract at the initiative of the employee, this employee has the right to withdraw his resignation letter before the start date of the leave, unless another employee is invited to take his place by transfer.

Article 128. Leave without pay

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

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

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

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

parents and wives (husbands) of military personnel, employees of internal affairs bodies, the federal fire service, authorities for control of the circulation of narcotic drugs and psychotropic substances, customs authorities, employees of institutions and bodies of the penitentiary system, who died or died as a result of injury, concussion or injury, received while performing the duties of military service (service), or as a result of an illness associated with military service (service) - up to 14 calendar days a year;

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

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

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

Article 139. Calculation of average wages

For all cases of determining the amount of average wages (average earnings) provided for by this Code, a uniform procedure for its calculation is established.

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

In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (the average monthly number of calendar days).

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

A collective agreement or local regulatory act may provide for other periods for calculating average wages, if this does not worsen the situation of employees.

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

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

ABOUT THE FEATURES OF THE ORDER OF CALCULATION

AVERAGE SALARY

(as amended by Resolutions of the Government of the Russian Federation dated November 11, 2009 N 916,

dated March 25, 2013 N 257)

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

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

2. The Ministry of Labor and Social Protection of the Russian Federation shall provide clarifications on issues related to the application of the Regulations approved by this Resolution.

(as amended by Decree of the Government of the Russian Federation dated March 25, 2013 N 257)

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

Chairman of the Government

Russian Federation

Approved

Government Decree

Russian Federation

POSITION

ABOUT THE FEATURES OF THE ORDER OF CALCULATION

AVERAGE SALARY

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

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

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

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

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

d) wages paid in non-monetary form;

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

f) salary accrued to municipal employees for time worked;

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

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

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

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

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

l) remuneration for performing the functions of a class teacher to teaching staff of state and municipal educational institutions;

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

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

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

On including the time of a strike in the calculation period for calculating average earnings, see letter of the Ministry of Labor of the Russian Federation dated January 23, 1996 N 149-KV.

4. The calculation of the average salary of an employee, regardless of his mode of work, is based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

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

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

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

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

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

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

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

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

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

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of occurrence of the event that is associated with the retention average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event associated with maintaining the average earnings, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

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

to pay for vacations and pay compensation for unused vacations;

for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of workers for whom summarized recording of working time is established.

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

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

10. Average daily earnings for payment of vacations provided in calendar days and payment of compensation for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3).

If one or more months of the billing period are not fully worked out or time is excluded from it in accordance with paragraph 5 of these Regulations, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3) , multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.

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

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

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

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

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

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

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

monthly bonuses and rewards - actually accrued in the billing period, but no more than one payment for each indicator for each month of the billing period;

bonuses and remunerations for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, and in the amount of the monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period;

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

If the time falling within the billing period is not fully worked or time is excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actual hours worked. time in the billing period (monthly, quarterly, etc.).

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

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

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

(as amended by Decree of the Government of the Russian Federation dated November 11, 2009 N 916)

(see text in the previous edition)

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

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

If, when an organization (branch, structural unit) increases tariff rates, salaries (official salaries), monetary remuneration, the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their amounts changes, average earnings increase by coefficients that are calculated by dividing the newly established tariff rates, salaries (official salaries), monetary remuneration and monthly payments by the previously established tariff rates, salaries (official salaries), monetary remuneration and monthly payments.

(paragraph introduced by Decree of the Government of the Russian Federation dated November 11, 2009 N 916)

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

When average earnings increase, payments taken into account when determining average earnings, established in absolute amounts, do not increase.

17. The average earnings determined to pay for the time of forced absence are subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of actual start of work after his restoration to his previous job, by the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the forced absence in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration were increased.

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

18. In all cases, the average monthly earnings of an employee who has worked the full working hours during the billing period and fulfilled labor standards (job duties) cannot be less than the minimum wage established by federal law.

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

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