Instruction

1

Most often, the average wage is calculated based on the income received by the employee in the last 12 months. Thus, to calculate the average salary

**cost**, add up all the payments received from the employer for 12 months. They must have different bonuses and allowances, if any. But sick leave and holiday pay is based should be deleted.2

Locate the factory calendar for the last period. Calculate the amount you actually spent days over the last 12 months. It is quite possible they could be different from the official working days and also consist of common holidays.

3

Divide the salary amount by the number of days worked. The result will be your average daily earnings for the last period. If you need the average-earnings calculation for the month, multiply the daily wage by the number of working days in a specific month.

4

If you want to calculate the average salary

• Average daily earnings for vacation

• Calculation of calendar days in a month spent

• Summarized recording of working time

• Accounting awards

• Procedure of calculation of average earnings at higher wage rates or salaries

• Shift method of work

• Holidays

**cost**for the authorities, provide accurate information and conduct accounting estimates, please refer to the Regulation "On the procedure for calculating the average wage, approved by the RF Government. It described in detail the method of calculation of the average wage in all possible cases with the following features:• Payments are not considered when calculating• Average daily earnings for vacation

• Calculation of calendar days in a month spent

• Summarized recording of working time

• Accounting awards

• Procedure of calculation of average earnings at higher wage rates or salaries

• Shift method of work

• Holidays

# Advice 2 : How to calculate average wage

For the calculation of sickness benefit, payments for maternity leave and leave to care for a child until the child reaches one and a half years the average salary is taken for 24 months. To calculate payments for annual leave and compensation for unused vacation for 12 months. The total amount includes all wages, allowances, cash awards and rewards, that is all that was subject to income tax. The amount received in social benefits, for the accounting period in the total amount of the income shall not be included.

Instruction

1

For the payment of sick leave and leave to care for a child up to six years need to lay down all earnings and amounts received for 24 months, which was the last before the calculation period. The amount of income divided by the number of calendar days in the calculation period and multiplied by the average number of days in month i.e. 30.4. The resulting amount is the average wage. The amount of sick leave is considered on the basis of the average salary and seniority of the employee. The allowance for child care up to six years is 40% of the average wage.

2

To calculate payments for annual leave or compensation for unused vacation is calculated for the 12 months, which was the last before the settlement period. All of the amount earned must be added and divided by 365. Get the average daily salary. It is multiplied by the number of vacation days for this employee, add the amount of the regional coefficient and takes the amount of income tax.

3

The calculation of compensation for unused vacation is taken, the average wage for 12 months, which was the last before the settlement period, even if the salary during the statutory holiday were below at times.

# Advice 3 : How to determine the average wage

The average salary is calculated quite often in practice. For example, an accountant, the figure required in the calculation of compensation, allowances and other cases as provided for by the Labour code of the Russian Federation. 24 Dec 2007 the Government approved the regulation on the calculation of average wages, but, nevertheless, the accountants, some difficulties and issues for this calculation.

Instruction

1

First, determine the calculation period. It is necessary to find out actual hours worked during the billing period, which is equal to 12 months (year). For example, the employee is due vacation from July 5, 2011. Thus, the settlement period will be the period from July 2010 to June thirtieth 2011.

2

Next, add up all payments for the accounting period including allowances, compensation, prize. The exception may be financial assistance and allowances in connection with the holidays (gifts). For example, an employee in the period from July 2010 to June thirtieth 2011 gross payroll in the amount of 120 000 rubles.

3

Then, you have obtained a salary

**cost**for the calculation period divided by the amount of calendar days worked in this period. 120 000/ (22+22+22+21+21+23+15+19+22+21+20+21)=481,93 RUB (average daily wage). Then multiply the average daily earnings on the necessary number of days.4

If you need to calculate the average salary

**cost**at the plant for all employees, use the following formula: the payroll for the month/number of employees in the enterprise. For example, arranged in three workers, two of which have wage**cost**6000 rubles, and another – 5500 rubles. Thus, 6000*2+5500=17,500 rubles (payroll per month). Average wage =17500/3=5833,33 rubles.# Advice 4 : How to calculate the average monthly salary

The average monthly wage should be calculated when paying benefits, different compensations and other payments stipulated by the Labor code. As a rule, in this figure include all payments that relate to remuneration, i.e., bonuses, allowances, salary, remuneration - all of which taxed personal income tax.

Instruction

1

The first thing you need to do is to determine the period for which you calculate the average monthly wage. If, for example, you need to calculate the amount of compensation for unused holiday, the calculation period will be equal to the period of time in which you have not used the annual paid leave.

2

Then, using the estimated statement for that period, add up all payments subject to income tax (pit). Note that from this amount, subtract any financial aid, and payments issued in a quality gift.

3

Then the resulting value will be divided by the number of months in the billing period. For example, an engineer for 8 months and have received wages in the amount of 88000 rubles. Thus, the average monthly wage will be equal to 88000 rubles / 8 months = 11,000 rubles.

4

But what if the month is not fully worked out? The Fes explained that for calculation of compensation for unused leave, as well as for the calculation of holiday pay, unearned fully a month may be rounded, so for example, if an employee worked for 15 days in a month, this period is included in the calculation as a whole unit. Conversely, if he worked less than 15 days, this time is excluded from the calculation.

5

If you need to calculate the average wage for the calculation of benefits for pregnancy and childbirth, add up all the payments for the past 12 or 24 months (at the discretion of the employee). Then add up all the payment and get the monthly salary by dividing the amounts disbursed during the billing period by the number of months.

6

When calculating average wages for severance pay, you need to take into account the last 12 months, i.e., calendar year.

# Advice 5 : How to calculate average wage

The accounting of each enterprise are often faced with the fact that the employees are required to calculate the average salary

**cost**. Its size is for the calculation of payments for unused leave, as well as to determine the amount of unemployment benefit in case of registration of the employee to the employment center.You will need

- accounting data about the employees of the organization, calculator, production calendar, labor laws.

Instruction

1

Define the period for calculating the average wage. It depends on the time actually worked by the employee. Usually accountant payroll Department takes into account twelve months. If the employee were working at the plant, for example, six months, six months and is this period.

2

Calculate the amount of wages for the payroll period of the employee. It consists of all payments received by the employee for the performance of their official duties. These include premiums, allowances, proven design statements. But financial assistance and gift funds in this amount are not included.

3

Determine the number of actual days during the calculation period. These include working days only, holidays and weekends are not included. Calculate the days in each month and find the total amount by adding up their amount for twelve months.

4

Calculate the average daily earnings of this expert. It is determined by dividing the amount of wages for the billing period for the amount of actual days the employee for twelve months.

5

Decide the number of working days in the previous month. The size of the average daily wage of the employee is used to calculate average monthly wage. Multiply the average daily earnings of a specialist for a number of days in a particular month. The result will be the average earnings of the employee per month.

6

When you want to determine the average salary

**cost**for all employees of your organization, calculate the payroll for all employees. It consists of the sum of the average monthly wage of each specialist. Thus, you need to find the average earnings separately for each employee the method described above and fold the results. The wage Fund divide by the number of employees and calculate the average salary**cost**of employees at your company.# Advice 6 : How to calculate the average wage to the employee

Often the company accountant you need to calculate the average wage worker. This is needed for calculating payment of vacation days, temporary disability, and for registering the employee in the employment center. The average salary of a specialist depends on the form of remuneration.

You will need

- - production calendar;
- - personnel documents;
- - accounting documents;
- calculator.

Instruction

1

If the employee established time wage, average earnings will be calculated from the time actually worked. Determine the number of calendar days on which the employee was present in the workplace and perform their work functions. To do this, use the sheet of accounting of working time, which will be filled by the timekeeper or personnel form T-2.

2

Determine the salary of the employee, which includes: salary, fixed bonuses, additional payments. Their size is determined by the orders, settlement statements. If the employee increased wages, you need to multiply it by the corresponding factor. Annual bonus at the end of last year the average wage are excluded. Includes only quarterly, semi-annual premium in the amount of 1/3 or 1/6 for each month worked. Not taken into account when calculating the average earnings of worker payment that are intermittent, for example, a one-time promotion.

3

Divide the resulting amount by the number of working days during the calculation period. Over a period usually is a calendar year. To do this, use the production calendar. But if you need to calculate average earnings for three months, then the calculation should take them. Thus, you have received average daily wages of the employee.

4

Multiply the average daily earnings of the employee for the actual number of days worked during the billing period. The result – the average salary of a specialist.

5

If the employee is determined piecework form of payment, you should calculate the amount of manufactured products. This requires the use of a certificate of completion or other document which keeps records of products produced. Multiply the number of parts (products) on price, which is set to units of the finished product.

# Advice 7 : How to find average salary

The calculation of the average wage of employees necessary for the calculation of benefits for temporary disability, business trip payments. The average professionals earnings is calculated on the basis of time actually worked, and depends on salary, allowances, bonuses specified in the staffing table.

You will need

- - staffing;
- calculator;
- legislation;
- - production calendar;
- - report card time attendance or certificate of completion.

Instruction

1

To make the calculation of the average wages of the employee, first determine the period for which it must be calculated. As a rule, this period acts 12 calendar months. But if the employee is working in the company less than a year, for example, for 10 months, then you need to find the average earnings for the time that the specialist performs their work functions.

2

Now determine the amount of wages which were actually accrued during the calculation period. To do this, use the payroll on which the employee was granted all the required payments. If you are unable to use these documents, monthly salary, bonuses, allowances and multiply by 12 (or the number of months that the employee is working in the company if it is executed in the company less than a year).

3

Calculate the average daily earnings. To do this, the amount of wages for the billing period, divide by the average number of days per month (currently it is 29.4). The result, divide by 12.

4

Then, determine the amount of time actually worked. To do this, use the sheet of accounting of working time. This document must complete the timekeeper, personnel clerk or another employee, which is written in job responsibilities.

5

The number of actual hours worked multiply the average daily earnings. The resulting amount is the average wage of a specialist within a year. The result, divide by 12. It will be the average monthly earnings. This calculation applies to employees who have payroll depends on the time actually worked.

6

Where the employee established piece-rate pay, the tariff rate (specified in the staffing table and the specific employment agreement) multiply by the number of produced products (use certificate of completion or other document in which it is fixed).