How to calculate average daily earnings

To calculate average daily earnings should be guided by the Government decree 922, Federal law 90, changes of article 139 of the labour code. In accordance with these legislative acts, the position 213 is considered invalid.

You will need

• calculator or program 1C.

Instruction

1. To calculate average daily earnings, consider change and use the new position number 922. Do not count in the calculation of total earned amount, any payment to the employee, unrelated to wages. For example, all social benefits, material assistance, compensation for meals, training, treatment, rest, and other forms of assistance in the total amount of earnings do not include item 3 (new regulation).
2. Expect average earnings regardless of the graphics mode of the employee. For the calculation of payments under the laws on preservation of average earnings such as vacation, travel or other payments, fold the entire earned amount in which you held the income tax for the 12 months and divide by the actual hours worked in payroll period.
3. If the calculation period is less than 12 months due to the fact that the employee worked less time, make the calculation based on the actual earned amounts are actually divided into work period.
4. For holiday pay add up all the amount earned for the 12 months divide by 12 and by 29.4. Earlier average daily earnings were calculated by dividing the average number of working days, the number of which was equal to 29.6.
5. For the calculation of average day earnings for payment of compensation for unused vacation, follow the same pattern. Add up all the earned amount, which was withheld income tax, divide by the number of working days based on 6 day working week, regardless of which schedule applies to your company.
6. To calculate average daily earnings in the not-fully-spent month produce specified in the position calculation of the average monthly number of calendar days. For this 29,4 multiply by the number of months which worked out completely, then add it to the number of calendar days in the calculated month. Divide the accrued salary by the resulting figure.
7. To calculate the average daily earnings for the payment of social security benefits, add up all the earned amount in 24 months, which kept the income tax, divide by 730. If the employee worked less than 2 years, then perform the actual calculation by adding all the earned amount spent and dividing by the calendar day. The minimum average earnings may not be lower than calculated with the minimum wage, the maximum earnings used to calculate for 12 months should not exceed 415 thousand rubles.