You will need
- - The labour Code of the Russian Federation (article 139);
- - Regulations on the procedure of calculation of average wages, approved. The resolution of the Government of the Russian Federation dated 24.12.2007 № 922;
- card help an employee to dismiss.
For the calculation of severance first, determine the calculation period. Take this data on wages for the 12 months preceding the month in which falls the date of the reduction. If the employee resigns in September 2011, as a design it is necessary to take the period from 01.09.2010 31.08.2011 at inclusive.
For the calculation of average earnings note: wages, salaries, allowances and additional payments, bonuses, etc.
In average earnings do not include: allowances for temporary disability, financial aid, vacation pay, compensation for unused vacation, payment of the cost of meals, travel, training, utilities, etc., Respectively do not need to take into account the periods of provision of these payments.
Determine the average daily earnings of the employee. Divide the accrued wages for the 12 months to the number of actually used (working) days.
To calculate the employee's average earnings, multiply the average daily wage for the number of working days in the period payable. For example, if an employee leaves 16.09.2011, the period to be paid - 16.10.2011 17.09.2011 by G.
Average earnings for the second month of employment the employee may obtain at the end of this period, if present in the accounting Department at the previous place of work work book and a copy of it, where, after the date of the reduction was no record.
For the third month of employment pay to the employee the average earnings upon expiry of this period, if the work records and the copy forwarded to them a certificate of registration with the employment service.
To calculate the average earnings for the second and third months, the average daily earnings multiplied by the number of working days of the month when the employee was not employed.
Severance is not subject to personal income tax (clause 3 of article 217 of the tax code) and insurance contributions (part 2, clause 1, article 9 of the Federal law № 212-FZ).