What is the monthly average. Average monthly salary: calculation, formula. Russian and European salaries

It is not uncommon for tax officials to call heads of firms and entrepreneurs for discussions (commissions) on various occasions, including on the issue of the average salary for a business entity as a whole. The reason for the close attention of the Federal Tax Service to the size of the wage fund is the discrepancy between the average wage in the enterprise to one or several criteria for the income of employees. These include, for example:

the average salary of employees is below the industry level, i.e. by type of activity in the region;

the average salary is below the established regional subsistence minimum.

Tax authorities are trying to identify companies that practice the issuance of salaries "in envelopes", i.e. bypassing the accrual of insurance premiums and personal income tax, which significantly reduces the taxable base. A similar level of salaries becomes a condition for an enterprise to fall into the risk zone of becoming a candidate for an on-site tax audit (clause 5 of section 4 of the order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected]). Therefore, it is better for the accountant of the company to calculate the average in advance wages by enterprise, and compare the results of calculations with the statistics of Rosstat or information from the websites of the regional departments of the Federal Tax Service.

These actions are also supported by the fact that Article 133 of the Labor Code of the Russian Federation dictates the following condition: the salary of an employee who has worked the full monthly norm of time and completed the assigned labor tasks cannot be lower than the established minimum wage. Considering the above aspects, it becomes clear why the calculation of the average wage for the enterprise is so important for the tax authorities. It is equally important for the head of the company and the accountant to correctly substantiate the obtained indicator.

Calculation of the average salary for the enterprise: formula

The IFTS calculates the average salary according to the formula determined in the letter of the Federal Tax Service dated July 25, 2017 No. ED-4-15 / [email protected]:

Average salary \u003d Total income paid to staff for the year (according to f. 2-personal income tax) / Number of employees according to f. 2-personal income tax / 12 months

From the applied formula, it is clear that not all staff incomes are taken into account in the calculation, since only payroll, subject to insurance premiums and personal income tax, is taken into account, and the whole block of payments is not taken into account, which include sick leave, parental leave, and also not the work of employees at part-time rates is always correctly taken into account.

Therefore, when receiving an information letter from the INFS about the underestimation of the wages of the company's personnel, financial service the company will have to provide explanations within 10 days indicating justified objective reasons low level average income. The substantiation of this fact is built by the enterprise on confirmation of payments to employees of social benefits (adjusting income for the amount of the benefit paid), calculates the average salary, taking into account all factors affecting its level.

How to calculate the average salary for an enterprise with part-time employees

It is important for the enterprise to double-check the summation of rates for employees on an incomplete working rate, i.e. you will have to recalculate the average salary, finding out the total number of all employees - full-time, external part-time workers, employees working under civil law contracts.

Example

The IFTS questioned the figures for calculating the average salary of Argus LLC for 2017. According to the calculation of the tax authorities, the average salary was 7,490 rubles, which is lower than the minimum wage when dividing the payroll in the amount of 1,348,200 rubles. for 15 people.

1. The accountant will have to calculate the number of staff on a monthly basis, taking into account the summation of rates for employees at an incomplete rate. For example, out of 15 people working in a firm, 8 work at a 0.25% rate. When they are summed up, you get 2 rates, which corresponds to 2 workers. If this situation continues for a whole year, then a significant correction will be revealed in the calculation of the average salary for the company:

Number \u003d (15 - 8) + (0.25 x 8) \u003d 9 people.

Average salary = 1,348,200 / 9 people / 12 \u003d 12,483.33 rubles.

1. Let's say that 8 employees during the 1st half of the year worked at 0.25 rates, in the 2nd half of the year - at 0.5 rates. In this case, the calculation will be as follows:

In the first half of the year, the number of employees will be 9 people, in the second:

Number = (15 - 8) + (0.5 x 8) = 11 people.

TSS \u003d (9 x 6 months + 11 x 6 months) / 12 \u003d 10 people.

Average salary = 1,348,200 / 10 people / 12 = 11235 rubles.

It is more convenient to present such calculations in a tabular version, something like this:

	Number of employees	Number of bets		average salary
1st half
Working basic
support staff
Employees
Total for H1				12 568,32
Working basic
support staff
Employees
Total for H2 2				10 516,67
Total for the year			1 348 200	11 235,00

Such a justification algorithm is just an example, there can be many of them, but the formula for calculating the average salary of a company is the same - the amount of income divided by the number of employees and the number of months in the period under review.

The size of this indicator must be known, especially when it comes to classic work for hire. After all, it is not only a generally accepted benchmark in terms of the solvency of an employee, demonstrating his status and level of income, but may also be required in documentary form in some ordinary situations. Therefore, the average monthly salary is calculated in in large numbers situations requiring documentation.

When is it necessary to calculate the average salary

According to the current legislation, there are several situations in which this indicator is calculated, they will be considered within the limits of this material:

• when sending an employee on paid leave, in accordance with the labor code;
• removal of a specialist from the performance of basic duties with the preservation of wages;
• in case of temporary transfer to another place of work in order to eliminate the consequences of certain situations;
• in the case of issuing a severance pay related to the termination of the contractual relationship;
• in the course of payment of benefits due to temporary or permanent incapacity for work;
• in a situation with dismissal and payment of money for unused vacation;
• if there is payment for downtime due to the fault of the employer;
• when going on business trips;
• in the presence of other situations that form the right of the employee to receive compensation payments.

The employee can be the initiator in terms of requiring this data, so the calculation of the average wage is mandatory. It is carried out in accordance with the norms and requirements of the legislative order, therefore, a certain number of factors are taken into account.

Features of carrying out settlement activities

Often, in order to provide an employee with certain data, the employer undertakes to carry out appropriate calculations in accordance with the law, and then make compensation payments. Sometimes employers behave dishonestly and cunningly, not paying bonus amounts and other remunerations, financial assistance to the employee. The Labor Code of the Russian Federation clearly stipulates the rules in accordance with which the average monthly wage is calculated. It involves taking into account the actual accrued amount of wages for the last annual period and the days actually worked.

An example of calculating the average monthly salary

The terms of payment are as follows: the employee worked for the entire last annual period, he never missed work and did not go on sick leave. Now he wants to go on a well-deserved rest (on vacation). In this situation, the payment on average earnings will be made as follows:

Average salary = Payments made per year / 12

But in order to carry out the calculation, it is taken not average for a monthly period, and the average daily earnings. To do this, the average monthly income must be divided by the number of days that are available in the monthly period - 29.3.

Implementation of settlement actions

Step #1

At this stage, the full summation of the payments that the employee received throughout the entire calculation period is carried out. They include the following indicators:

• directly the amount of wages, excluding allowances with regional coefficients;
• bonuses and other amounts of remuneration that the employer managed to pay to employees;
• if other payments were made related to the operation of labor legislation or an agreement, they must be taken into account in the formula.

Step #2

At this stage, the average monthly salary is determined by determining the billing period. As noted earlier, the length of a month depends on its calendar duration, but there are time periods that are not related to this calculation:

• the absence of an employee at work while maintaining the average pay;
• period of disability;
• the use of a specialist the right to additional working days, which implies the preservation of earnings.

It is not difficult to understand why these periods do not take part in the settlement activities. This is due to the fact that payments for them are based on the average amount of earnings, so their repeated use for calculation contributes to the final erosion of the dimensional characteristics of wages.

Step #3

At this stage, all actions are performed quite simply: the amounts received at the previous stages are divided by the duration of the billing period determined in the previous step. This is how the average wage is calculated in 2017. Examples show that all actions are carried out quite easily and simply.

Are there any exceptions

There are a few exceptions to this calculation procedure. The first of these is the timing of the calculation. If over the past 12 months the employee did not have time to work a single day due to illness, maternity leave. In this case, the calculation is carried out on the basis of the period that precedes it. The second exception is directly related to earnings, in particular, if the employee has not received a salary for the last 2 years, has not worked all this time. The average monthly salary (calculation) formula assumes as a basis a net salary or a tariff scale.

You can learn more about how to calculate vacation pay from the accountant of the enterprise, but sometimes, without special education, it is quite difficult to figure out what the specialist is talking about. Our material is designed to help employees estimate how much they will receive in this or that case, if there are deviations from the standard salary calculation, and earnings will be calculated on the average. These rules apply not only for vacation pay, but also, for example, for business trips.

Vacation payroll

To receive vacation pay settlement operations differ in their characteristics. Here it is necessary to descend to the lower level and calculate the daily average size. In this case, the calculation of the average salary is carried out according to a long-established algorithm.

1. There is an addition of all payments that were received by the employee for the last annual period according to the calendar.
2. The amount received in this step is divided by 12 months that are available in one calendar year.
3. The result, which is obtained as a result, is subsequently divided by 29.3 days, which means the number of days in one month of work, it is established by law.

The amount received at the last stage allows the final calculation. If some periods have not been worked out, another way to carry out settlement actions is assumed.

1. The amount of all payments made multiplied by the number of days is calculated.
2. To the result it is worth adding the number of calendar days that were not fully worked out.
3. Next, the amount of payments is divided by the number that was formed during the addition.

If a dismissal occurs as compensation for a vacation that was not used by the employee, the simplest formula is used.

Summary Accounting

Often the question arises of how to calculate the average salary in the case of summarized accounting. In some situations, employers apply the conditions of a flexible schedule, which implies the mandatory determination not of the daily duration of work time, but of the total number of hours that were worked during the calculation period. If you need to calculate the average earnings, you have to deal with the calculation of hourly income. In this situation, the payments are divided by the number of hours worked. It is important to take into account the number of hours on the worked schedule. These are not all recommendations on how to calculate the average monthly salary.

What payments are taken into account

The calculation of the average wage involves the mandatory accounting of not only wages, but also additional payments:

• monthly remuneration;
• remuneration for time exceeding 1 month;
• annual remuneration (13th salary);
• other annual payments for seniority.

So, we have considered the basic information about the features of the procedure for calculating the average wage. It must be taken into account, since it implies a set of information that affects the value of the final indicator. Competent calculations will avoid the numerous difficulties of the documentation plan. A professional approach guarantees fast calculations of any complexity.

If a parent has an official stable salary, then child support in Russia is assigned as a share of his actual earnings. Often, alimony payers stop working officially, do not register with the Center for Employment of the Population (CZN), and from some point stop paying funds for the maintenance of the child.

At the same time, maintenance debts begin to form behind them, the amount of which is determined based on the size (SZP) in Russia. According to Rosstat, as of November 2019, it amounted to 46285 rub. At the same time, only FFP is more than in the whole country.

The average salary in Russia is used to calculate child support if payments for a child assigned as a percentage, and payer:

• did not work (or did not work officially) during the period of debt formation;
• cannot provide documents confirming the amount of his earnings for this period.

Thus, at its core, the average monthly wage is a theoretical value, but bailiffs widely use it in practical application, in particular, and with.

When is alimony calculated from the average salary in Russia?

As you know, there are much more alimony debtors than conscientious payers, and the reasons for alimony debt can also be very different: from a real lack of a job to hiding income by the debtor. However, such factors do not relieve the "evaders" from their duties and do not bring particular difficulty to the bailiff: in relation to the debtor, it is formed and grows monthly.

Debt on payments is formed by a person liable to alimony regardless of, which form of collection of funds is not performed by the "evader":

• between the payer and the recipient;

It is important to consider that the bailiff will calculate the debt in shares of the SFP only if child support has been assigned as a percentage of income parent.

The maintenance debt is determined by an authorized official of the FSSP based on the average wage in the Russian Federation, if during the period of debt formation the payer:

• was;
• did not provide documents confirming earnings or other income;
• was not registered in the employment center.

Calculation of debt on alimony from the average monthly salary in the Russian Federation

When a voluntary notarial agreement or a court decision on the recovery of alimony is not executed by the debtor, calculate the accumulated debt for payments for this person. This is done in order to:

• in the event of the subsequent employment of the debtor or the discovery of his other income, collect the accumulated debt in favor of the alimony recipient;
• on the basis of the resolution on the calculation of the debt, apply measures to the debtor to bring him to various (administrative, civil, criminal).

The main value used by the bailiff when is the average monthly salary for Russian Federation. The use of this indicator for Federal Service bailiffs (FSSP) regulated three regulations:

• Part 4 Art. 113 of the Family Code of the Russian Federation;
• Part 3 Art. 102 of Law No. 229-FZ "On Enforcement Proceedings";
• "Methodological recommendations on the procedure for fulfilling the requirements of executive documents for the recovery of alimony"(approved FSSP of Russia 06.2012 № 01-16).

Art. 5.1 « methodological recommendations…» defines the main points for calculating debt from the average monthly salary for FSSP employees:

1. Information on the current average salary in the Russian Federation must be requested monthly from Rosstat or confirmed on its official website.
2. Income tax individuals(personal income tax), equal to 13%, when calculating debt not withheld.
3. The moment of debt collection is considered date of actual repayment of the debt.
4. The calculation of alimony arrears must be carried out by an employee of the FSSP quarterly.

The debtor should remember that alimony debt will be calculated not by area of ​​residence payer or recoverer, and according to the indicator of the Russian Federation in order to protect the rights and legitimate interests of minors in whose favor alimony payments are accrued.

Since often the “statistical” average monthly salary in the country as a whole is much higher than real income a working citizen in most subjects of the Federation, then become a debtor for alimony in this case extremely unfavorable, first of all, for the payer himself(and vice versa - this is often more beneficial for the recipient of alimony).

An example of calculating debt by bailiffs from the average salary

The payer Petrenko N.N. received a monthly salary at the enterprise in the amount of 20,000 rubles, his maintenance obligations for 1 child, according to the court order, amounted to 1/4 of all types of income. Since Petrenko N.N. had no other income, the monthly payment for the maintenance of the child was 5,000 rubles.

Wanting to avoid payment obligations and hide his income, on December 1, 2018, Petrenko quit his job and got a job in a private company unofficially (without employment contract). In March 2019, he received from bailiff debt settlement order for alimony for 3 months from the average monthly wage (MSW) in Russia in the amount of 43,062 rubles. for February 2019:

• December 2018 - 10765.5 rubles (1/4 of FFP);
• January 2019 - 10765.5 rubles (1/4 of FFP);
• February 2019 - 10765.5 rubles (1/4 of FFP).

As a result, the debt Petrenko N. N. from 12/01/2018 to 03/01/2019 amounted to 32296.5 rubles It turns out that if this citizen continued to officially work at this or another enterprise and paid alimony in good faith, the amount of payments for the same period would be only 15000 rub.- which is 2 times lower.

Average salary in Russia in 2020 according to Rosstat

A very large spread in the average monthly wage across the regions of the Russian Federation makes it unprofitable for payers in most regions of Russia to be able to calculate alimony arrears by bailiffs based on the average salary in the country.

So, according to the official data of Rosstat:

• the average salary in Russia as of November 2019 was 46285 rub.- it is this value that is used by bailiffs when determining the amount of alimony debt as of the beginning of 2020, since the SZP for other periods has not yet been determined;
• the maximum average monthly salary was registered in the Chukotka Autonomous Okrug - 106922 rub.;
• minimum wage as of November 2019 - in the Republic of Dagestan - RUB 26644.8

Thus, the difference in income levels between residents of regions with the highest and lowest average monthly salary as of November 2019, it amounted to 106922 - 26644.8 = 80277.2 rubles.

At the same time, out of 85 subjects of the Russian Federation:

• Total 19 regions have a salary above the average for the country (in these regions, the calculation of the debt for alimony from the average Russian salary 46285 rub. may be more beneficial for payers and disadvantageous for recipients of alimony payments);
• in the rest 66 regions the level of salary is lower than the average Russian one (here, the use of the average salary for calculating alimony is more beneficial for the recipient and disadvantageous for the majority of payers).

Full data on the average salary in Russia as of November 2019 according to Rosstat are given in the table below.

Issues related to the labor activity of citizens of the Russian Federation are regulated by the Labor Code. This set of laws, as well as special resolution government, determine the rules for calculating the average monthly wage.

Definition of the term

Average monthly salary – economic indicator, displaying average earnings within one calendar year (i.e. twelve months). The calculation of this indicator is made taking into account the amount of money earned by the employee within twelve months and the time he spent at the workplace.

The need to determine this indicator arises if it is necessary to calculate the amount of sickness benefits, vacation pay, etc. In some cases, the employees themselves need a document displaying their average monthly salary (for example, to apply for a bank loan).

The indicator is actively used by the fiscal service when checking the activities of enterprises. With it, you can find out what wages the taxpayer pays to his workers. If it is below the average for the region or below living wage, additional verification may be carried out.

In this way, the state is trying to deal with enterprises that pay their workers wages in envelopes. To avoid problems with the fiscal service and to properly pay employees, you need to know how to calculate the average wage.

Situations requiring calculation

The list of cases in which a citizen of the Russian Federation is entitled to payments based on his average monthly salary(Further - smz), is determined by the Labor Code. According to it, SPM can be paid:

1. If a the employee is on vacation, which is paid. This situation falls under the rule that vacation pay must be paid in accordance with the average monthly salary.
2. When an employee of the company is suspended from his duties, but at the same time his salary is saved. Such a need arises when a citizen takes part in the preparation of collective bargaining, or, for example, performs special duties (they can be both public and state).
3. When an employee is temporarily transferred from the workplace due to the need to repair the damage caused by the disaster.
4. If you need to pay work benefits related to layoffs.
5. When paying compensation to an employee for vacation days, which he did not use if the latter quits.
6. When sending an employee on a business trip.
7. When paying salaries to employees,if they were trained, suggesting a temporary separation from the place of work.
8. When termination of an incorrectly concluded employment contract a. The rule is valid if the mistakes were made not through the fault of an employee of the enterprise.
9. If a the worker was unable to perform his duties or was suspended from production due to the fault of the head of the enterprise.
10. Each of the citizens included in the commission dealing with labor disputes.
11. Donor employee and persons sent for mandatory medical examinations(in accordance with the current legislation, they are held once a year).
12. Employees who received additional days off due to the need to look after children with disabilities.

The main cases of payment of the average monthly salary are listed above. The Labor Code of the Russian Federation provides for other reasons for paying SPM. So, for example, such a measure is applied to the director of the enterprise, persons who are his deputies and the chief accountant, if the procedure for changing the owner has been launched at the enterprise.

In addition, the first paragraph of the sixth article of the law on military service provides for material compensation to persons cut off from their jobs due to preparation for military service, conscription or military training. In this case, its size is also determined by the indicator of the average monthly salary.

General rules

Before calculating the average monthly salary for the year, you need to familiarize yourself with the rules posted in the Labor Code and the Regulations of the Government of the Russian Federation of 2007. Edits have been made recently, so you should use the latest version at the moment (dated December 10, 2016). The calculation takes into account:

• salary that was accrued twelve months before the need to calculate the SMW arose;
• the time worked in each month during the period described in the previous paragraph.

To calculate the average salary for the year, it is necessary to take the duration of each month, taking into account calendar data. That is, depending on the specific month, this parameter can be thirty or thirty-one days. February is an exception. Depending on the specific year, its duration is twenty-eight or twenty-nine days. The following employee incomes, summed up over a twelve-month period, are taken into account:

• salary plus all benefits. Payments made in kind are also taken into account. These include, for example, payment for meals;
• bonuses and other rewards;
• other payments related to wages at a particular enterprise.

From the billing period, the amounts and time are withdrawn when the employee:

• received funds for additional paid leave (if the employee is caring for a disabled child or disabled since childhood);
• received payments while on maternity leave or on sick leave;
• received payments for the period of release from work with the preservation of wages.

In some cases, the calculation takes the twelve-month period preceding the last twelve months of the employee's work at the enterprise. Such a need arises if the employee has not worked a single day for the specified period or did not receive wages at that time. In addition, the need to “postpone” the settlement period arises if the entire twelve-month period consists of time that, by law, must be excluded from the calculations.

Calculation algorithm

To determine the average monthly salary of an employee, you must first add up all the salaries and allowances he received for the last twelve months. At the same time, allowances, regional coefficients, bonuses and other remuneration, as well as other types of payments made under labor legislation, are also taken into account.

After determining the amount, it is necessary determine the calculation period. The duration of each month is determined by the calendar. The periods during which the employee was absent (with the preservation of earnings), was in a disabled state or on maternity leave are not taken into account. These periods of time are excluded from the calculations, since payments have already been made taking into account average earnings.

After all the data has been collected, you can start the calculations. They are pretty simple. Divide the amount sufficiently earned during the billing period by the duration of the period that is taken into account. As already mentioned, it is twelve months.

Here's how to calculate the average monthly wage. An example will help you better understand the algorithm. So, if during the entire calendar year the employee was not dismissed from the workplace due to treatment or other factors, the calculation formula is as follows:

SmZ = Total salary / 12.

Average daily earnings

The above formula cannot be used in the case of vacation pay or, if necessary, to compensate for unused vacation. In such cases, it is necessary to apply a different formula, which involves the calculation of the average daily earnings.

When vacation pay is required, the following formula is used: salary for twelve months / (12 * 29.3). In this case 29,3 - the average number of days in a month throughout the year, taking into account February. Previously, the number was taken into account 29,4, but during recent changes it has been fixed.

The question arises: how to calculate the average monthly salary for the year, if within twelve months the employee was absent from the workplace for some time, or if it is necessary to exclude certain periods of time? Make it harder. In this case, you must first determine how many days to take into account. For this 29,3 should be multiplied by months with full employment and add to them the calendar days of those months when the worker was absent. Further, the total amount of wages is divided by the number obtained as a result of previous calculations.

For example, an employee received five hundred thousand rubles during the calendar year. He was present at the workplace for eleven months, but due to certain reasons, in the last billing month, he worked only thirteen working days. In this case, the formula will look like this:

500,000 / (29.3 * 11 + 13) = 1492.53 rubles.

Thus, determining the average monthly salary is a standard personnel and accounting practice. This parameter is necessary for the implementation of payments prescribed in the Labor Code. The calculation rules are regulated by a government decree approved in 2007. The calculation method for vacation pay is different from that for other payments. To carry out calculations, it is necessary to have data that relate to total payments employee for twelve months and actual hours worked during each month. You can make calculations using the provided formulas.