Instruction

1

Salary for

**one****day**is calculated by dividing the annual salary by 12 and then by 29.4 (the average number of days in one month). Accordingly, you first need to calculate the annual charge*fee*, not forgetting that it could change - after probation or promotion.2

It is worth remembering that when calculating salary for

**one****day**you need to only come from the fact that the contract is considered the salary of the employee. For example, one award or meals not taken into account. If the employee earns 50,000 a month, but 7,000 of which are considered to be a Supplement to food, respectively, to calculate we need to take 43,000 rubles.3

When calculating the daily wage is necessary to exclude the time (and accrued amounts), when:

1. the employee received benefits for temporary disability, pregnancy and childbirth.

2. the employee was given extra days off to care for children with disabilities.

3. the employee did not work because of the employer or due to the occurrence of circumstances beyond the control of himself or the employer.

4. the employee was exempted fully or partially from work (with pay or without such preservation).

1. the employee received benefits for temporary disability, pregnancy and childbirth.

2. the employee was given extra days off to care for children with disabilities.

3. the employee did not work because of the employer or due to the occurrence of circumstances beyond the control of himself or the employer.

4. the employee was exempted fully or partially from work (with pay or without such preservation).

4

Example of calculation of wages for

1. deducted from 50000 to 7000. Received 43000 - the monthly salary, from which we must proceed in the first six months of its work.

2. deducted from 60000 7000. Received 53000 - the monthly salary from which you want to come in the second six months of its work.

3. then multiply the 43000 for 6 months and 53000 for 6 months. The sums add up. It turns out the annual salary (576000 rubles).

4. 576000 rubles divided into 12. It turns out, the average monthly salary for the year - 48000 rubles.

5. then you must divide 48000 by 29.4. The result - the wages for

**one****day**for an employee with a salary of 50,000 rubles in the first six months of operation and 60,000 rubles in the second six months of operation, provided that 7,000 rubles are a Supplement to food:1. deducted from 50000 to 7000. Received 43000 - the monthly salary, from which we must proceed in the first six months of its work.

2. deducted from 60000 7000. Received 53000 - the monthly salary from which you want to come in the second six months of its work.

3. then multiply the 43000 for 6 months and 53000 for 6 months. The sums add up. It turns out the annual salary (576000 rubles).

4. 576000 rubles divided into 12. It turns out, the average monthly salary for the year - 48000 rubles.

5. then you must divide 48000 by 29.4. The result - the wages for

**one****day**- about 1633 of the ruble.# Advice 2: How to calculate average wage

The calculation of the average wage used for different purposes. Someone just wants to count the income for yourself, someone expects the severance pay at dismissal, and someone fills in a certificate of average income, which will depend on the size of the unemployment benefit when registering at the local employment center.

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 3: How to calculate salary per day

Wages for one

**day**of work have to rely for the payment of annual leave, maternity leave, sickness benefit or not fully the hours worked in the month. For each calculation takes a certain amount. Proceeding from it, is determined by the average daily salary.Instruction

1

To calculate the benefits for sick pay and the amount of maternity leave you must calculate the average wages for one

**day**of work on the basis of earnings over 24 months. The total amount of funds do not include payments for social benefits for the period calculated time. Take only the amount which was withheld and remitted income tax. Cash prizes and remuneration in the total estimated amount are recorded.2

Add up all money earned and divide by 730. Get the sum of the average wages for one

**day**of work, the basis for calculated payments on social benefits.3

To calculate the average wages for one

**day**of work to pay cash for the next holiday or payment for unused annual leave is taken the amount earned in the 12 months before the settlement period. The amount received in social benefits which are not calculated and do not mention income tax, in the amount of calculation are not accepted. All others received cash payments must be added and divided by 365. Get the sum of the average wages for one**day**of work that is counted when calculating payments for leave days.4

If you want to calculate the average wage for one

**day**of work to pay for an exhaust for a month is the average amount for one**day**of work in a given month. For the amount of salary divide by the number of working days in the month, put to work on schedule. Will the amount of average daily wages in a given month.# Advice 4: How to calculate a salary for a day off

Pay over the weekend, and for a nationwide non-working public holidays in accordance with article No. 153 of the Labour code of the Russian Federation. To make the calculation, it is necessary to calculate the average wage for one day or one hour in the billing period.

You will need

- calculator;
- the sheet of accounting of working time;
- - The program "1C:Enterprise".

Instruction

1

To attract to work on weekends or public holidays you can only by written agreement of employees; or without consent, in connection with an emergency situations or in the country. To emergency situations may include accidents, the need for production, emergency, martial law in the country, the elimination of natural disasters.

2

To calculate the payment for work weekends or nationwide holiday day employees that receive a salary, divide the salary by the number of working hours per payroll period. You will receive the cost of one hour of work in the accounting month. The resulting figure and multiply by the number of hours worked on weekends or public holidays, and multiply it by 2.

3

To calculate the cost of one day of work, divide the salary by the number of working days in the calculation period. The resulting figure and multiply by number of days worked on weekends or holidays, and multiply by 2.

4

If the employee is paid on hourly wage rate, multiply this figure by the number of hours worked in weekends and holidays, and multiply it by 2.

5

To pay for weekend or all-Russian public holidays, workers of production, make the calculation of average daily pay for work in three months. To do this, add up all the earned amount in the billing period, divide by the number of hours worked in a given period or the number of working days. Thus, you will get the average daily or average hourly cost of one hour of work. Multiply this figure by the number of hours or days worked on weekends or public holidays and for 2.

6

All of the earned amount is considered as income of the employee and therefore taxable, that is, they have to calculate income tax of 13%.

7

If the employee expressed a desire to instead of double pay for work on weekends and public holidays, additional days of rest, all the work paid at single rate.

# Advice 5: Whether the premium in the calculation of leave

Counting the amount of vacation pay, the accountant is guided by the RF Government decree №922 dated 24.12.2007 G. this applies To a special algorithm, allowing to consider all types of payments that are received by the employee in a payroll period.

## What are the payoffs to the worker who goes on vacation

Under Employment Legislation all employees are entitled to annual paid leave of 28 calendar days. When calculating holiday pay uses a particular schema, which is useful to know not only the accountant but also to the interested party – the employee. For the basis of calculation is the average daily earnings over the estimated period for which accrued vacation pay is 12 months if during this period the employee worked at the company. The resulting amount is divided by the average monthly number of calendar days in a year – this figure is taken for the number, equal to 29.4.

However, in the case where the employee did not have time to work at the company for the entire year, vacation pay is calculated by another scheme. In this case, the number of work months is to be multiplied by 29.4 and add the working days in not completely fulfilled. Accrued wages should be divided by this number. The resulting amount is the average daily earnings. Then, the resulting sum should be multiplied by the number of vacation days. The result is the amount of holiday pay, which the accountant must withhold income tax of 13%. The remaining amount the employee must give up at the first day of the holiday.

## How to count the bonus in the calculation of holiday pay

Premiums also are paid from the wage Fund and should be involved in calculating the vacation accrual. However, it is a different scheme than the calculation of average daily earnings and is calculated separately. The fact that there are several types of bonuses: monthly, quarterly and annual. In calculating the vacation they are participating only in the case when the premium period coincided with the calculated one.

If these periods coincide partially, the accountant should consider the premium in proportion to the time worked by an employee in the billing period. In this case, the offset is not taken the whole of the bonus, but only that part which corresponds to the number of hours worked in the calculation period. Promotion paid in a fixed amount, is also taken into account according to hours worked. The annual bonus is only counted in the case where the period of payments coincided with a calculation, otherwise it is transferred to the next billing period.

In the calculation of holiday pay are only those of the award, provided that provisions on remuneration of employees of the organization and reflected in the costs of the enterprise in FIG. Discretionary bonuses paid from other sources, in the calculation of vacation pay not taken. These benefits may apply incentive award paid for the fulfillment of the plan, various developments, etc. Calculated amount added to the principal amount of the holiday and NLPHL is deducted from the entire amount of the charges.

There are many online services that enable the employee to calculate the estimated size of holiday pay and understand what amount he can count when you leave.