Official data of Rosstat on the average monthly salary.  Salaries in Russia.  Where does the bailiff get information about the average salary in the Russian Federation

Official data of Rosstat on the average monthly salary. Salaries in Russia. Where does the bailiff get information about the average salary in the Russian Federation

As in other countries of the world, the level of income in the Russian capital is higher than in other regions. Moscow salaries attract those who want to earn money from all over Russia and even from abroad - citizens of countries come here to earn money former USSR, Asian countries, less often - some European countries.

Below IQReview will deal in detail with the current situation with Moscow salaries.

Average, according to Rosstat

According to official data (Mosgorstat), the salary in Moscow for the first half of 2017 amounted to 67,899 rubles. At the current (end of April) exchange rate, this is:

    1216$;

Official statistics are usually given "dirty", that is, before income tax.

Slightly different figures are given on the Yandex.Work website: the average figure according to his calculations is 63 thousand.

About statistical errors

For individual cities, statistics usually show approximately the correct average level salaries. However, the data is still inaccurate for several reasons:

    Too much big difference between minimum and maximum wages. In Moscow, one person can receive 30 thousand rubles, and another - 200 thousand. Their average salary will be 115 thousand, but this figure will be far from reality for both the first and the other person.

    Not always the official salary is equal to the real one. In Russia (and Moscow is no exception) it is widely practiced. On paper - one salary, but in fact the employee receives another amount unofficially - bypassing taxes.

    Websites for finding jobs (and employees) often provide incorrect information. There may be inflated data or a “net” salary, or just an arbitrary number.

The real numbers will be slightly lower than those given by the statistics.. If you conduct a survey on the streets among Muscovites, it is unlikely that the majority of the salary will be higher than the conditional 60 thousand.For ordinary citizens more real th indicator - 50-55 thousand.

Expectation and reality: about Moscow salaries from Muscovites (video)

How did the average salary in Moscow change over the years?

For the sake of interest, you can compare today's salaries in Moscow with the salaries of past years.

In the past, Muscovites had these:

Year Salary, thousand rubles
2000 3.3
2005 14.4
2008 30.5
2010 38.4
2012 48.8
2013 55.4
2014 61.2
2015 64.3
2016 66

As can be noted, the average salary in Moscow in 2017 increased slightly (and has not increased much over the past 3 years). There can be two reasons for this:

    The crisis that began in the first half of 2014 and has not yet ended.

    Achieving the optimal "ceiling" for salaries.

salaries in other major cities RF

Now, for comparison, we present the salaries for other settlements of the Russian Federation. We will take only large cities:

City Average salary, rubles
St. Petersburg 45500
Kaliningrad 30000
Murmansk 44000
Rostov-on-Don 23500
Yekaterinburg 31000
Voronezh 25500
Krasnoyarsk 37500
Novosibirsk 29000
Nizhny Novgorod 27000
Kazan 35000
Chelyabinsk 27000

Higher salaries can be found in the northern regions. The average salary in the Russian Federation is approximately 37,400 rubles.

Comparison of Moscow salaries with salaries of other capitals

Another interesting comparison is the average salary in the capitals and largest cities of other states:

City, country) Average salary (in dollars at the exchange rate for April 2017)
Kyiv, Ukraine) 280-310
Minsk, Belarus) 470
Prague, Czech Republic) 900-1000
Sofia (Bulgaria) 500
Rome, Italy) 1600-1700
Athens, Greece) 800-900
Paris, France) 3100
London, Great Britain) 3100
Tokyo, Japan) 3200-3400
Bern (Switzerland) 5400-6000
Geneva, Switzerland) 7500
New York, USA) 6000
Amsterdam, Netherlands) 2700-3000
Sydney, Australia) 5800-6200

As you can see, Moscow incomes (average $1,200) are significantly behind those in Western countries, but they are far from being the lowest.

Average salary in Moscow

If we take into account that before the crisis the average salary of Muscovites in terms of dollars would have been equal to the conditional $ 2,000, then we can say that the capital's incomes are quite high. In addition, in Western countries, taxes are several times higher.

Who gets the most?

Any person is interested in how much others receive. Do you want to know who has the highest average official salary in the capital?

Most of all in Moscow can receive:

    Dentists.

    Programmers.

    Chief Accountants.

    Chef.

    Gynecologists.

    Senior managers, management team.

The salaries of the listed specialists can exceed the mark of 80-100 thousand rubles. However, the requirements for them are high, and it is difficult to get a job in a good company (except for programmers - everything depends on their skills and experience).

Who gets the least?

Least of all in the capital region receive:

    Handymen.

    Catering workers (cooks who do not work in restaurants, but in canteens, eateries, inexpensive cafes).

    Babysitters in kindergartens.

    Guards, caretaker.

  1. Sellers and cashiers.

    Wipers.

    Storekeepers.

    Loaders.

    Waiters.

    Promoters.

    Nurses.

The most demanded and most unclaimed specialties

As in the rest of the world, not all specialties are equally in demand on the Moscow labor market. Some professions are in great demand, while others are not.


Comparison of salaries of teachers and educators

In Moscow, the most popular are:

    All professions related to sales. Cashiers, sales assistants, merchandisers, couriers,. The level of salaries for such personnel is far from the highest (according to rough estimates - about 35-40 thousand), but there should be no problems with finding a job in the field of sales. This is explained by a large number of companies (from small stores to huge shopping centers and supermarkets). Another reason is the high turnover of staff: according to statistics, people often regard such positions as temporary, and leave at the first opportunity.

    Most medical specialties. There is also an acute demand in Moscow for junior medical staff (nurses), nurses, and most medical specialties of the highest category (primarily dentists, gynecologists, venereologists, therapists, surgeons). More "narrow" specialties like allergists, valeologists, endocrinologists, immunologists, and so on are less in demand.

    IT- specialists. Due to the dynamic growth IT- sector, the demand for all specialties that are associated with it is also increasing. First of all, they are programmers with knowledge of foreign languages. Both typesetters and designers are in demand high level(but for novice designers, on the contrary, it will be difficult, since such workers are easy to find remotely).

    Sphere specialists e-commerce. Since a significant part of business processes is now carried out over the Internet, there is a high demand for specialists who are involved in these areas. SEO and SMM specialists, editors, content managers, copywriters, link builders - these are the personnel that every second company needs. True, in this industry, finding a job in Moscow is complicated by the fact that, in order to save money, small enterprises recruit employees not in the office, but on a remote basis.

    All "working" specialties (locksmiths, electricians, welders, plumbers, household appliances and electronics repair specialists).

    All construction specialties.

    Marketers.

    Promoters.

    Service industry personnel(nannies, waiters, cooks).

    Education staff. First of all, there is a demand for school teachers in the main subjects. There is also demand for tutors in basic school subjects and in "basic" foreign languages.

    Bank staff.

    Translators (first of all, those who know English and Chinese, to a lesser extent, European languages).

    « Ordinary" office staff.

    AT drivers of all types of transport (including special equipment).

An important nuance: demanded does not mean “highly paid”. Most of the listed professions, on the contrary, are classified as non-prestigious and low-paid.

E If we talk about the digital ratio - now in demand:

    about 20% of vacancies are construction specialties;

    about 13% of vacancies are specialties related to industry and production;

    about 12% of vacancies are specialties from the service sector.

Problems with employment will be experienced by those who want to get a job in such positions:

    Teachers in "narrow" subjects (music, philosophy, fine arts).

    The Economists. In major cities, and professions and quickly losing yu t demand due to the transition to electronic document management.

    Personnel in the field of tourism business, sale and rental of real estate, advertising, insurance . Demand in these industries is falling due to the emergence of applications and services that allow you to automate and simplify many processes.

    Legal specialties. There is an oversaturation of staff in this area. Due to high salaries and a shortage of specialists at the beginning of the 2000s, law faculties received a large number of students. Therefore, the market is oversaturated with specialists with diplomas, and there are not enough jobs.

    Civil servants (, inspectors).The drop in demand is due to cuts that are being made in government agencies.

    HR Managers, Recruiters.

Is it difficult to find a job in Moscow?

The labor market in Moscow is quite lively and extensive. There are many offers, but in many ways everything is complicated by the location. Due to the large area of ​​Moscow, one has to look for work only in the immediate vicinity of one's home. And still, most Muscovites are forced to spend about 2-3 hours on the road every day.

Salary difference by profession

Those who have a more or less demanded specialty for Moscow will have no problems with work. It may not be possible to immediately find a position with a sufficiently high salary, but you will not have to suffer from unemployment either.

Average salaries for different specialties

Now let's give specific figures - the average salaries for various professions:

Profession Average salary, thousand rubles
Nurse 25-50
Therapist 35-60
Dentist 50-80
Surgeon 60-70
Shop assistant 30-45
Cashier 30-40
Taxi driver 35-45
Courier 25-35
Security guard 30-45
watchman 25-35
office worker 40-50
Programmer 60 and above
Bank employee 40-50
plumber 40-50
An electrician 40-50
Cook 35-50
Nanny, nurse 30-35
Fast food staff 25-35
Senior manager 60 and above
  • Advocate
  • Salary by type economic activity
  • Medium wage by industry type of economic activity
  • Average industry salary in 2018 by type of activity moscow
  • Average industry wages by type of economic activity
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  • Wage

Lawyer Highlights Topic: analysis of the activities of a motor transport company (for example, npatp LLC) Attention Clerk.Ru Accounting General Accounting Remuneration and Personnel Records Average industry level of wages by type of economic activity PDA View full version: Average level of wages by type of economic activity Tanyok 20.07. 2007, 12:36 p.m.

Industry average wages for accountants

Dismissal of a parent of a disabled child: there are some peculiarities workplace. < … Старые «прибыльные» ошибки иногда можно исправить в текущем периоде Если организация обнаружила, что в одном из предыдущих отчетных (налоговых) периодов при исчислении налога на прибыль была допущена ошибка, исправить ее текущим периодом можно, только если соблюдены два условия. < … Сдача СЗВ-М на директора-учредителя: ПФР определился Pension Fund finally put an end to the disputes about the need to submit the SZV-M form in relation to the head of the sole founder.

So, for such persons you need to pass both SZV-M and SZV-STAZH!< …

Average salary by industry

By order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / established public criteria self-assessment of risks for taxpayers. Average salary by industry type of economic activity In the capital, there is a dynamic increase in the average salary previous years. Salary by type of economic activity Attention The higher the average salary for the periods indicated above, the higher the actual pension that will be accrued at the moment.

To calculate the pension by years, the average salary for the periods indicated above and the average salary for the period from 2002 to the present moment are calculated, and the final amount is determined by applying the methodology.

Is the salary below the industry average? letter from ifs. what to do?

Attention

The salary of employees consists of an official salary, which is approximately the same for everyone (10,000-15,000) rubles and a monthly bonus, the amount of which is determined by the director depending on the labor contribution of each employee to the volume of services rendered for a paid month (from 0 to 100,000) rubles. Where to get industry average salaries and how to prepare for this challenge? Answer Before going to the commission, make an explanation. It is worth writing explanations on the letterhead of the company and signing with the head.

It is not difficult to explain the low salaries. There may be several reasons. For example, in a company, most employees work part-time or their income depends on the company's performance. If the performance indicators are negative, then the salary is below the average level.

All these arguments can be confirmed by a copy staffing and wage regulations.

industry average salary

The purpose of the commission is to force the company to refuse envelope salaries. And, accordingly, increase income from personal income tax. * Deadline for compiling the document Explanations must be drawn up before going to the commission. What must be in the document Compose explanations is on the letterhead of the company and signed by the head.


It is not difficult to explain the low salaries. There may be several reasons. For example, in a company, most employees work part-time or their income depends on the company's performance. If the performance indicators are negative, then the salary is below the average level. You can confirm all these arguments with a copy of the staffing table and the regulation on remuneration. Also, low salaries can be explained by temporary difficulties: a drop in demand, a contraction of the market, a crisis.* A COMMON MISTAKE Sometimes, due to fear of a commission, a company significantly raises salaries.

Salary by type of economic activity 2017

<… Зарплатные комиссии В зону риска попадают компании, сотрудники которых получают зарплату ниже МРОТ или среднеотраслевого уровня.

As well as organizations that began to pay less personal income tax to the budget compared to previous periods. The purpose of the commission is to force the company to refuse envelope salaries. And, accordingly, increase the income of personal income tax to the budget. * WHAT TAX OFFICERS ASK - Why is the salary in the company below the minimum or the average level in the industry? There may be several reasons. It is not difficult to explain the low salaries. For example, in a company, most employees work part-time or their income depends on the company's performance. If the performance indicators are negative, then the salary is below the average level.

  • 2013 - 29,792 rubles.
  • 2011 - 23,369.2 rubles.
  • 2009 - 18,637.5 rubles.

Statistics show that the growth rate of the average salary has slowed down somewhat, due to the crisis in the economy and the depreciation of the national currency. The average wage rate is an uninformative value for the layman. The figure of his labor income can differ significantly from the statistical one, both up and down. It all depends on the profession, the region of residence, the size of the settlement. Rosstat data show that the values ​​of the average salary in the regions of the country differ significantly.

Average salary in Russia in 2018

Attention

In practice, this postulate is not respected: there is a gap between the two indicators not in favor of the first. The minimum wage is the minimum income of a Russian worker, and the average salary is necessarily higher than this indicator. The minimum wage is set by federal laws, in 2018 it is 9,489 rubles.

The legislation leaves the right to the authorities of the constituent entities of the Russian Federation to establish their own "minimum wage", which will be no less than federal significance. If the region has a high standard of living, the minimum wage will be higher than the national average. For example, in Moscow it is 18,742 rubles for 2018.
Salary Average salary in the Russian Federation: current indicator and dynamics According to Rosstat, the average salary for 2017 in Russia was 35,845 rubles. This is a higher figure than in previous years. For example, consider the values ​​of previous periods:

Average salary by industry

Average salary in the regions of Russia in 2018 Subjects of the Russian Federation Average monthly salary, rubles Russian Federation 40,766 Central Federal District 49,390.41 Belgorod Region 30,775.93 Bryansk Region 23,454.24 Vladimir Region 25,687.98 Voronezh Region 29,410.87 Ivanovo Region 23,826.53 Kaluga Region 30527.74 Kostroma Region 25439.78 Kursk Region 25687.98 Lipetsk Region 27797.62 Moscow Region 47901.25 Oryol Region 18986.76 Ryazan Region 24074.72 Smolensk Region 22585.56 Tambov Region 24198.82 Tver Region 267 Tula region 28790.39 Yaroslavl region 30031.35

Wage

Based on this, the salary of 15 thousand rubles can be approximately considered average. The sectors are noticeably smaller after 30 thousand rubles, which indicates a relatively small proportion of the population with wages above this level. Distribution of visitors by salary received in 2014: Salary ranges: - 5-10 thousand - 10-15 thousand - 15-20 thousand - 20-25 thousand - 25-30 thousand - 30-35 thousand - 35 -40 thousand - 40-45 thousand - 45-50 thousand - more than 50 thousand
Are there laws that stipulate that employees (literally - the level of average monthly wages per employee) are determined by the type of economic activity? Our OKVED - 60.21.11. In 2008 we joined the Moscow Transport Union (MTS).

Average salary in Russia and other countries of the world in 2018

Ignoring directives from above entails the imposition of administrative responsibility on the company. The growth of the minimum wage means an increase in benefits for temporary disability and BiR. The initiative of the authorities will contribute to the growth of average wages and will have a positive impact on the standard of living of the population.

The implementation of the program is financed from the federal treasury, the budgets of the constituent entities of the Russian Federation and employers' own funds.

Average Russian salary 2018 Rosstat

The salaries of citizens with the same specialty, qualifications and experience vary by region of the country, localities. The final amount of monetary remuneration depends on the ratio of supply and demand in the local labor market and a number of subjective factors. Average monthly salary by profession and industry The amount of income of a citizen depends on his specialty and position.


Statistics show that representatives of the following industries receive the highest incomes in Russia:

  • energy - 80 thousand rubles;
  • financial activities - up to 73 thousand rubles;
  • mining - about 65 thousand rubles;
  • fish farming - 65 thousand rubles;
  • real estate transactions - 43 thousand rubles;
  • transport - 40 thousand rubles.

According to official statistics, in 2016-2017.

Salaries in Russia

In Russia, there is a general minimum wage, as well as a regional and a minimum wage purely for Moscow. Minimum wage in Moscow But it is worth remembering that if an employer has filed a reasoned refusal to apply the minimum wage to the Labor Inspectorate, then he has the right to pay his employees such a salary as he sees fit. Average OKVED salary in 2018 According to Rosstat and data obtained from Internet surveys, the average income level of residents of the northern capital of Russia in 20186 changed as follows: in January and February, the average salary in the city of St. Petersburg reached 31 thousand. The accountant needs to take into account that the replacement must necessarily lead to an increase in the amount of the benefit.

It is overtaken by the United States, Belgium, France, Germany, Norway, etc. According to official data, the average annual income of a Russian is comparable to that of a Swiss.

Difficulties and errors in determining the average Russian salary The all-Russian indicator is the “average temperature in the hospital”.

It varies significantly for different parts of the country and has errors in the calculation. Among the difficulties that do not allow determining the value 100% correctly are the following: 1. Different climatic zones on the territory of the country Wages in the northern regions are always higher than in the southern ones, because workers are entitled to allowances and compensations for difficult environmental conditions. 2. The gap between the incomes of residents of small and large cities One specialty and one skill level will be evaluated differently in a large city, a regional center and a small village.

Average salaries in the world

  • 1 What affects the average salary?
  • 2 Average salary in the Russian Federation: current indicator and dynamics
  • 3 Difficulties and errors in determining the average Russian salary
  • 4 Average monthly salary by profession and industry
  • 5 Prospects for changes in the average salary in the Russian Federation

What affects the average salary? When calculating the average salary, Rosstat takes into account the following elements:

  • salaries of employees;
  • bonus payments;
  • compensation and allowances;
  • social benefits from employers.

The modern methodology differs from the algorithm that existed earlier, when the “bare” salary was taken into account. To calculate the average salary, Rosstat uses information on the annual payroll received from domestic companies.

By the way, we recall that in June the All-Russian Public Opinion Center (VTsIOM) found out that at present, Russians are most concerned about low salaries. Site age category 12+ The size of the average salary in the regions of the Russian Federation can differ significantly.

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site. All cases are very individual and depend on many factors.

But, unfortunately, the letter by mail was delivered a week later than the date of the invitation. Our organization operates with the Federal Law of June 19, 2000 No. 82-FZ “On the Minimum Wage”, the legislation of Moscow (tripartite agreement of December 24, 2008, resolutions of the Moscow government) and Art. 133.1 of the Labor Code of the Russian Federation. Are there laws that stipulate that the salary of employees (literally - the level of the average monthly salary per employee) is determined by the type of economic activity? Our OKVED - 60.21.11. In 2008 we joined the Moscow Transport Union (MTS).

The average industry level of wages 2016 according to OKVED

All-Russian classifier of types of economic activity (OKVED 2) - OK 029-2014 (NACE Rev. 2) Approved and put into effect by Order of Rosstandart dated January 31, 2014 N 14-st This grouping includes: - wholesale trade in fuel, lubricants, lubricants, oils such as: charcoal, coal, coke, wood, thinner gasoline, crude oil, crude oil, diesel fuel, gasoline, heating oil, heating oil, kerosene, liquefied combustible gases, butane and propane, lubricating oils and grease, refined oil products Code 46.71 OKVED 2 is included in the following branch of the classifier of types of economic activity (decoding of higher codes): G - Section “Wholesale and retail trade; repair of motor vehicles and motorcycles. 46 - Class "Wholesale trade, except for wholesale trade of motor vehicles and motorcycles".

industry average salary

Of course, the indicator of the average wage must be applied with some convention. After all, the average indicator does not take into account the peculiarities of the functioning of a particular employer.

Namely, the amount of remuneration of an individual worker actually depends on these specific conditions and factors. Where to see the average salary in Russia in 2017 The average figures for the country are calculated by the Federal State Statistics Service (Rosstat, formerly Goskomstat).

These indicators are calculated based on the processing of static reporting provided by organizations and individual entrepreneurs. Official statistics are posted on the Rosstat website at www.gks.ru.

New forms.rf

This is remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and on territories exposed to radioactive contamination, and other payments of a compensatory nature) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments). Article 132 of the Labor Code of the Russian Federation establishes that the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and is not limited to a maximum amount.

The salary of employees consists of an official salary, which is approximately the same for everyone (10,000-15,000) rubles and a monthly bonus, the amount of which is determined by the director depending on the labor contribution of each employee to the volume of services rendered for a paid month (from 0 to 100,000) rubles. Where can we get the industry average salary level and how to prepare for this challenge?

Salary level by type of economic activity 2018

Answer Download a handy cheat sheet "Why you will be called to the salary commission" Before going to the commission, make an explanation.
It is worth writing explanations on the letterhead of the company and signing with the head. It is not difficult to explain the low salaries. There may be several reasons.

For example, in a company, most employees work part-time or their income depends on the company's performance. If the performance indicators are negative, then the salary is below the average level.

Average salary by industry

This means that it is more convenient to order at the bank once. - Why did the employee switch to you for a lower salary than he received before? The company has no obligation to track what salary the employee had at the previous place of work. The employee himself has the right to choose where he works. So he was satisfied with the terms of the company's new employer.

For example, work schedule, location, social package, etc. - Why does your organization give out so much cash on account? The tax authorities suspect that the company uses the accountable amounts for salaries in envelopes.
Does this mean that the average salary in our organization should correspond to the average salary of organizations participating in MTS? Did the Federal Tax Service of Russia mean this in the notification? Minimum wage or OKVED To date, there is not a single regulatory legal act that would establish an obligation for the employer, when determining the amount of salary, to be guided by the average monthly wage per employee by type of economic activity. Order No. ММ-3-06/ dated May 30, 2007 of the Federal Tax Service of Russia establishes publicly available criteria for self-assessment of risks for taxpayers. This document states that if a taxpayer's tax burden is below its average level for economic entities in a particular industry (type of economic activity), he will be included in the plan of field tax audits.
From the article of the journal "Accounting. Taxes. Law" No. 33, September 2014 Tricky questions of inspectors that they ask on commissions (with ready-made answers)<… Зарплатные комиссии В зону риска попадают компании, сотрудники которых получают зарплату ниже МРОТ или среднеотраслевого уровня. А также организации, которые стали платить в бюджет меньше НДФЛ по сравнению с предыдущими периодами.

The purpose of the commission is to force the company to refuse envelope salaries. And, accordingly, increase the income of personal income tax to the budget. * WHAT TAX OFFICERS ASK - Why is the salary in the company below the minimum or the average level in the industry? There may be several reasons.

It is not difficult to explain the low salaries. For example, in a company, most employees work part-time or their income depends on the company's performance. If the performance indicators are negative, then the salary is below the average level.
For example, in the nuclear industry, the monthly tariff rate for a worker of the 1st category should not be less than the subsistence minimum for the able-bodied population of the constituent entities of Russia on whose territory the organizations are located (clause 6.2.2 of the Industry Agreement on Nuclear Energy, Industry and Science for 2015–2017). For commercial organizations, industry agreements are obligatory only if they join them (Article 48 of the Labor Code of the Russian Federation). The chief accountant advises: do not pay wages below the industry average wage established in your region (if such information is communicated to organizations). Organizations will not be charged additional taxes (see, for example, letter of the Federal Tax Service of Russia for the Moscow Region of July 23, 2007 No. 18-19 / 0372, resolutions of the Federal Antimonopoly Service of the Volga District of October 16, 2008 No.

No. А55-1720/2008, Moscow District dated July 30, 2007
Type of economic activity Average salary (RUB) Agriculture, hunting and forestry 21,616 Fishing, fish farming 54,524 Mining 65,199 Manufacturing 35,018 Production and distribution of electricity, gas, and water 37,657 Construction 32,295 Wholesale and retail trade; repair of vehicles, motorcycles, household and personal items 28,708 Hotels and restaurants 21,691 Transport and communications 40,061 Financial activities 73,209 Real estate transactions, rent and provision of services 43,830 Public administration and military security; social insurance 41,918 Education 29,008 Health care and provision of social services 29,552 Provision of other communal, social and personal services 31,546 Subscribe to our channel in Yandex.

Attention

KA-A41 / 7118-07, West Siberian District dated October 30, 2008 No. F04-6627 / 2008 (15063-A45-25)). However, they can appoint an on-site tax audit (order of the Federal Tax Service of Russia dated May 30, 2007 No.

No. ММ-3-06/333).* From the article of the journal “Accounting. as of 01.01.14* How salaries will be checked In the course of a survey of eight Ural departments of the Federal Tax Service, we found out that the tax authorities of all these regions pay attention to the salaries of employees and call for commissions at low salaries. But the inspectors have different reasons for calling on a commission.

1 Noskova A.R. one

1 Perm National Research Polytechnic University

The article is devoted to the analysis of indicators of the nominal average monthly wages of employees of organizations by type of economic activity in the Russian Federation. The average monthly salary is calculated by the Federal State Statistics Service on the basis of information received from organizations on the fund of accrued wages and the average number of employees. The article highlights the territorial units of the Russian Federation with the highest and lowest average monthly wages. According to the all-Russian classifier, the types of economic activity are given. Comparison of the levels of the average monthly salary of the sectors of the economy in 2015 was made, the sectors with the highest and the lowest level of the average monthly salary were identified. It also shows the dynamics of the average monthly wage of the economy as a whole and those types of economic activities that are most covered by the employed population.

nominal average monthly wage

types of economic activity

dynamics of the average monthly salary

1. On the adoption and entry into force of OKVED: Resolution of the State Standard of Russia dated November 6, 2001 N 454-st (as amended on March 31, 2015). URL: http://www.consultant.ru/document/cons_doc_LAW_34086/ (date of access: 07/07/16);

2. Federal State Statistics Service. Employed population by type of economic activity. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/wages/labour_force (date of access: 07.07.16);

3. Federal State Statistics Service. Average monthly nominal accrued wages of employees of organizations by type of economic activity in the Russian Federation. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/wages (date of access: 07.07.16);

4. Federal State Statistics Service. The average monthly nominal accrued wages of employees in the economy as a whole in the constituent entities of the Russian Federation. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/wages (date of access: 07.07.16);

5. Yurkova T.I., Yurkov S.V. Economics of the enterprise./GACMiZ. Krasnoyarsk, 2006. - 116 p.

Labor is a commodity, and like any commodity, labor has a price. Wage is the amount of monetary remuneration paid to an employee for performing work over a certain period of time. Wages undoubtedly play a significant role, since they are the main source of income for most members of society.

The average monthly salary is calculated on the basis of information received from organizations about the fund of accrued wages and the average number of employees. The average monthly wage in the Russian economy as a whole for 2015 is 34,029.5 rubles. Moreover, the territorial unit with the highest average monthly wage is the Far Eastern Federal District, where the average monthly wage for 2015 is 43,164 rubles. In particular, the average monthly wage for the Chukotka Autonomous Okrug, which is part of this federal district, is 79,531 rubles, which is the highest average monthly wage throughout the country. The territorial unit with the lowest average monthly salary is the North Caucasian Federal District with the average monthly salary for 2015 of 21,720 rubles. The Republic of Dagestan, which is part of this federal district, has the lowest average monthly salary in the country in the amount of 19,239 rubles.

The Russian economy covers a wide range of economic activities, which, according to the classifier of economic activities (OKVED), form the following sectors:

· Agriculture, hunting and forestry (section A);

· Fishing, fish farming (section B);

· Mining (Section C);

· Manufacturing industries (section D);

· Production and distribution of electricity, gas and water (section E);

· Construction (section F);

· Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items (Section G);

· Hotels and restaurants (section H);

· Transport and communication (section I);

· Financial activity (section J);

· Operations with real estate, rent and provision of services (section K);

· Public administration and military security; social insurance (section L);

· Education (section M);

Health care and provision
social services (section N);

· Provision of other community, social and personal services (Section O).

The levels of average monthly wages in different sectors of the economy differ significantly, as can be seen in the histogram shown in Figure 1.

Rice. 1 - Levels of average monthly wages of types of economic activity in 2015

Based on the data for 2015, the largest average monthly salary falls on financial activities, it is 70,087.7 ​​rubles, mining is also relatively highly valued, the average monthly salary of this sector of the economy is 63,695.3 rubles. The lowest average monthly salary in the amount of 19,721.1 rubles falls on agriculture, hunting and forestry. Moreover, the trend, the highest level of average monthly wages in financial activities, and the lowest level - in agriculture, hunting and forestry, has been maintained for more than 10 years.

According to the Federal State Statistics Service, the largest share of the employed population has been invariably in the manufacturing sector for 10 years. The share is decreasing from year to year, giving way to other sectors of the economy. If in 2006 the share of people employed in manufacturing was 18% of the total number of employed people, then in 2015 it is 14.3%. After manufacturing industries in 2015, a large share of the employed population was employed in the field of transport and communications (9.5%), education (9.2%), healthcare and social services (7.9%), construction (7.6%) .

Let us analyze the average monthly wages of workers in manufacturing, transport and communications, education, healthcare and social services, and construction, since these sectors are most covered by the employed population. The level of the average monthly salary of workers in these types of economic activity is increasing from year to year, but at different rates. The dynamics of the average monthly salary of these sectors of the economy, as well as the economy as a whole in the period from 2006 to 2015, is shown in Figure 2.

Rice. 2 - Dynamics of the average monthly salary

Thus, in the period from 2006 to 2015, the average monthly salary of manufacturing industries increased by 3.12 times (up to 31,910.2 rubles), transport and communications - by 2.91 times (up to 38,982.2 rubles), education - 3.86 times (up to 26,927.8 rubles), healthcare and social services - 3.5 times (up to 28,179 rubles), construction - 2.76 times (up to 29,960 rubles). Moreover, in the sector of manufacturing industries, the largest average monthly wage belongs to the production of coke and petroleum products, it is 81,605.2 rubles, the smallest, in the amount of 15,757.6 rubles, to textile and clothing production.

In the economy as a whole, the nominal average monthly wage increased by 3.2 times by 2015. Its growth is also observed in 2016, as of April 2016, the average monthly salary of workers in Russia is 36,497 rubles.

Bibliographic link

Noskova A.R. ANALYSIS OF THE AVERAGE MONTHLY WAGE BY TYPES OF ECONOMIC ACTIVITY // International Student Scientific Bulletin.

Average salary by industry

– 2016. – № 2.;
URL: http://eduherald.ru/ru/article/view?id=16616 (date of access: 07.09.2018).

Updated as of February 22, 2017. The indicator of average wages by industry is of interest not only to employees, but also to employers. For the first, it provides information about the correspondence of their salary level to the average level within a particular professional area.

Salary by type of economic activity

The employer, on the other hand, can conclude that it is necessary to index wages if it turned out to be below the industry average. Of course, the indicator of the average wage must be applied with some convention. After all, the average indicator does not take into account the peculiarities of the functioning of a particular employer. Namely, the amount of remuneration of an individual worker actually depends on these specific conditions and factors. Where to see the average salary in Russia in 2017 The average figures for the country are calculated by the Federal State Statistics Service (Rosstat, formerly Goskomstat).

industry average salary

February 24 036 26 620 29 255 Mart 25 487 28 693 31 486 April 25 800 30 026 32 947 May 26 385 29 723 33 272 June 27 494 30 986 33 726 July 26 684 30 229 32 515 August 25 718 29 29 763 September September Sep 25,996 29,346 31,929 October 26,803 30,069 32,439 November 27,448 30,290 32,546 December 36,450 39,648 41,985 Dynamics of salaries according to official data - 2012 - 2013 - 2014 payments of a social nature) by type of economic activity in 2013 and 2014 is presented in the table below.

ImportantThe level of wages in 2014 is 9-10% higher than the level of wages in 2013. In what cases will the salary of your employees raise questions from the tax authorities?

  • December 14, 2017 / Internet

Activities at the end of the financial year.

Average salary by industry

Wages by type of OKVED in 2018Average sectoral salary in 2018 by OKVED Leningrad region Salary level by OKVED in 2018 Important Content:

  • The value of the minimum wage in 2016 (by region)
  • The value of the minimum wage in 2013 (by region)
  • Accounting info
  • Living wage in Moscow in 2017: table
  • If the weekend or holiday turned out to be a working day
  • The purpose of the winrik software package
  • New business ideas
  • Purchasing information
  • OKVED salary level in 2018

The value of the minimum wage in 2016 (by region) Dependence of business profitability on the size of investments For this type of business, there is such a feature that with a high attendance of the entertainment center, the profitability of the business will be the greater, the larger the investments were invested in the project initially.

Average salary by OKVED codes in Moscow

Home → Accounting advice → Remuneration Actual as of February 22, 2017 The indicator of average wages by industry is of interest not only to employees, but also to employers.
For the first, it provides information about the correspondence of their salary level to the average level within a particular professional area. The employer, on the other hand, can conclude that it is necessary to index wages if it turned out to be below the industry average.

Of course, the indicator of the average wage must be applied with some convention. After all, the average indicator does not take into account the peculiarities of the functioning of a particular employer.

Namely, the amount of remuneration of an individual worker actually depends on these specific conditions and factors.

Industry average salary level by type of economic activity

AttentionUrgent special issue

  1. Changed the procedure for calculating average earnings
  2. In May, due to the new minimum wage, recalculate employee benefits
  3. Chief accountants ordered to pay debts of the company
  4. Sun allowed accountants to lose sick leave

Download the special issue for free According to some industry agreements, the salary of employees already now should not be less than the living wage. For example, in the nuclear power industry, the monthly tariff rate for a worker of the 1st category should not be less than the subsistence minimum for the able-bodied population of the constituent entities of Russia on whose territory the organizations are located (p.

6.2.2 of the Industry Agreement on Nuclear Energy, Industry and Science for 2015–2017). For commercial organizations, industry agreements are obligatory only if they join them (Art.
48 of the Labor Code of the Russian Federation).

Average industry salary in 2016 according to OKVED

For commercial organizations, industry agreements are obligatory only if they join them (Article 48 of the Labor Code of the Russian Federation). The chief accountant advises: do not pay wages below the average industry wage established in the territory of your region (if such information is communicated to organizations). The organization will not charge additional taxes (see, for example, letter of the Federal Tax Service of Russia for the Moscow Region dated July 23, 2007 No.
No. 18-19/0372, regulations

Average industry salary in 2017 by type of activity

Where to see the average salary in Russia in 2017 The average figures for the country are calculated by the Federal State Statistics Service (Rosstat, formerly Goskomstat). These indicators are calculated based on the processing of static reporting provided by organizations and individual entrepreneurs.

Official statistics are posted on the Rosstat website at www.gks.ru. As of 01/25/2017, from the most up-to-date information on wages by industry, Rosstat officially posted information on the average nominal accrued wages of employees for a full range of organizations by type of economic activity in the Russian Federation for November 2016.


At the same time, it is indicated that the average salary of organizations in all industries in November 2016 amounted to 36,195 rubles. We talked about what nominal wages are in our separate consultation.

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 salary for 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 company's accountant to calculate the average salary for the enterprise in advance, and compare the results of the calculations with Rosstat statistics or information from the websites of the regional offices 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 the 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, upon receipt of an information letter from the INFS about the underestimation of the wages of the company's personnel, the financial service of the company will have to provide explanations within 10 days indicating reasonable objective reasons for the low level of 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.

Moscow is not just the capital of the Russian Federation, but also a metropolis with great opportunities and prospects. Not a single city in Russia can compare with the capital in terms of wages. The capital has the highest salaries in the entire country. Here, even for low-paid work, they receive 2–3 times more than in other regions of the Russian Federation.

Salaries in Moscow are studied by the territorial body. This organization is briefly called "Mosgorstat". It is this institution that conducts research on what salaries are in demand and relevant in the labor market in Moscow, and also analyzes the level of salaries in various fields of activity and industries.

According to statistics, the average salary in Moscow in 2019 was 91,420 RUB.

Translated into foreign currency, this amount is 1,483 USD.

All statistics are published inclusive of personal income tax. This means that 91,420 is the amount without paying taxes. On average, the rate of this tax is 13%, which means that, taking into account the payment of the tax payment, a person receives “clean” 79,535 RUB in his hands.

But even such an average salary in Moscow exceeds the average salary in Russia, which in 2019 was 42,332 RUB.

Table: statistics on the growth of average wages in Moscow in recent years

Minimum salary

The minimum wage is the minimum wage. In Russia, there is a general minimum wage, as well as a regional and a minimum wage purely for Moscow.

The Moscow minimum wage depends directly on the subsistence minimum, which is set in this city once every 3 months. That is, if the subsistence minimum increases, then the minimum wage automatically increases. If the cost of living decreases, then the minimum wage remains.

The minimum salary in Moscow from January 1, 2020 is 20195 RUB. According to the current legislation, each employer undertakes to pay his hired employee a salary not less than this amount. If the manager breaks the law and deliberately pays less than the minimum wage, then a fine of 50,000 RUB is imposed on him.

But it is worth remembering that if the employer has filed a reasoned refusal to apply the minimum wage to the Labor Inspectorate, then he has the right to pay his employees such a salary as he sees fit.

For comparison, it can be noted that the Moscow minimum wage is 5677 RUB more than the general minimum wage in the Russian Federation. This indicator indicates the development of the city and its stability in economic terms.

Table: minimum wage growth statistics in Moscow by years

Period Minimum wage (expressed in RUB)
01.01.2010 9 500
01.05.2010 10 100
01.01.2011 10 400
01.08.2011 11 100
01.01.2012 11 300
01.06.2012 11 700
01.01.2013 11 700
01.05.2013 12 200
01.01.2014 12 600
01.05.2014 14 000
01.01.2015 14 500
01.04.2015 15 000
01.05.2015 16 500
01.11.2015 17 300
01.01.2016 17 300
01.10.2016 17 561
01.05.2018 18 742
01.01.2019 18 781
01.01.2020 20195

Highest paying industries

The highest paid area in Moscow is show business. Representatives of this industry earn from 70,000 RUB monthly. Artists (artists, musicians, etc.) receive similar wages.

The industry of top management is characterized by salaries from 65,000 RUB, and employees of the transport sector earn from 60,000 RUB.

In pharmacology, the medical industry and the construction industry, the average wage starts from 60,000 RUB.

Real estate and marketing are characterized by salaries from 60,000 RUB. In the manufacturing industry, Muscovites earn from 56,000 RUB.

Trade can also be called a highly paid sector. On average, people working in this area earn from 55,000 RUB.

Domestic staff in Moscow are in particular demand and popularity. On average, people employed as au pairs receive from 55,000 RUB monthly.

The highest paid specialties

The biggest salaries in Moscow are JAVA developers and top managers.

On average, a Senior Java developer earns from 184,000 RUB per month. Top managers also have good salaries. In large organizations and companies, their salaries can reach 1,000,0000 RUB. But it should be understood that we are not talking about an ordinary manager, but about the head of a large holding or enterprise.

Development managers receive a minimum of 165,000 RUB monthly, and system architects receive at least 155,000 RUB. The maximum salary of an architect is 180,000 RUB.

Chiefs and directors of large firms and companies earn on average from 145,000–150,000 RUB. The lead developer receives at least 140,000 RUB, and the salary of the head of the sales department in Moscow starts from 130,000 RUB.

Salaries by profession

Today, for statistics, the indicator of average wages is used. But most ratings indicate not the average salary, but the median income of the population.

Do not confuse these two meanings. These are different concepts. In other words, the median is the income of the average person in the series. That is, half of the people from the statistics receive less than the median income, and the second part earns more. This is the so-called golden mean.

For example: 10 people of one specialty receive a salary ranging from 1,000 to 2,000 rubles, and 1 person earns 10,000 rubles. The median income in this situation will be 1,500 rubles, while the average salary of people will be 2,318 rubles.

Below are data on the level of wages in different industries and specialties, not by average income, but by median.

Engineering

The salary of an engineer in Moscow ranges from 70,000 to 100,000 RUB. A technologist working in this industry can earn from 70,000 to 90,000 RUB, and a designer's salary starts from 80,000 RUB per month.

Salaries of engineers (expressed in RUB):

  1. Construction engineer - 83,000.
  2. Design engineer KMD - 63 000.

Information technology

The information technology industry has always been a highly profitable industry. Programmers and developers are valued in Moscow. The average salary of a programmer in Moscow is 80,000 RUB. But it should be understood that if a programmer started working only after studying at a university and does not yet have experience, then his salary will not be higher than 60,000 RUB.

A programmer with experience in large companies can receive up to 150,000 RUB per month, and the income of a system administrator starts from 70,000 RUB.

Jurisprudence

Lawyers receive quite normal salaries for Moscow. On average, a lawyer without work experience can claim a salary of 60,000 RUB. If a specialist has considerable experience, then his salary increases by 10,000–20,000 RUB.

But it is also worth noting that the salary of a lawyer depends on his specialization.

But it should be borne in mind that the above figures refer to doctors working in public medical institutions. Doctors working in private clinics earn from 90,000 RUB.

Restaurant and hotel business

Today, the restaurant and hotel business in the capital of the Russian Federation provides most of the vacancies for job seekers in Moscow. This industry is actively developing, so restaurants, nightclubs, hotels and cafes are in dire need of labor resources.

The salary of a waiter depends directly on the institution where the person works:


The official salary of a bartender in a restaurant or nightclub is 36,000–40,000 RUB. But it is worth remembering that waiters and bartenders receive tips, so the real salary of a bartender per month can reach 70,000 RUB.

Salaries of confectioners (expressed in RUB):

  1. Pastry chef - 58,000.
  2. Confectioner-sculptor - 49,000.
  3. Confectioner-technologist - 42,000.
  4. Confectionery baker - 38,000.

Chef's salary in Moscow (expressed in RUB):

  1. Japanese cuisine chef - 54,000.
  2. Chef - 53,000.
  3. Sous chef - 48,000.
  4. Assistant cook - 41,000.

The average salary of a barista in Moscow is 33,500 RUB.

A maid in Moscow earns 46,200 RUB.

The sphere of education

In private schools, the salary of a primary school teacher can reach 97,000 RUB. In public schools, the median salary of an average teacher is 55,000 RUB.

A popular specialization among teachers at school is a teacher of Chinese and computer science. A Chinese language teacher earns 2–3 times more for his work than a computer science teacher, who earns about 61,000 RUB monthly.

The salary of a school principal depends on the type of educational institution. In public schools in Moscow, the director's salary usually does not exceed 75,000 RUB.

The average salary of a kindergarten teacher varies from 25,000 to 40,000 RUB.

In private kindergartens, teachers earn 58,000 RUB.

Average monthly salary of mentors in public preschools (expressed in RUB):

  1. Orphanage teacher - 47,000.
  2. Junior kindergarten teacher - 32,000.
  3. GPA educator - 31,000.
  4. Assistant teacher - 27,000.

Knowing how to calculate the average salary for an enterprise, an accountant not only helps to avoid negative contacts with the tax office, but also to increase business efficiency. The value of the average salary for the whole company is used for various purposes. It should not be confused with similar indicators, especially with earnings for individual employees.

When is a calculation needed?

Sometimes management is faced with the task of calculating the average earnings for the whole company. This indicator is used, for example, in economic calculations and in the preparation of statistical reports. It is often required by tax inspectorates to verify the accuracy of payment of remuneration for the work of staff and withholding income tax. Simply put, the tax authorities keep track of whether there are earnings “in an envelope” and whether there is a “double” bookkeeping in the organization.

The tax authorities usually look at companies where this indicator is below the average level in the region by industry, type of economic activity, or beyond the threshold limits of the subsistence level. It is important for the accounting department to know in advance whether the company falls under the suspicions of the regulatory authority. To do this, she independently calculates the average salary for the organization using a formula that is used by tax inspectorates.

Calculation of the average salary for the enterprise: formula

The tax authorities calculate this indicator using the simplest formula specified in the letter of the Federal Tax Service No. AC-4-2 / ​​12722 of 2013:

ZPsp \u003d FOT / (SCH * V), where

  • ZPsp– the average salary for the whole enterprise, in rubles/person;
  • FOT– payroll fund, in rubles;
  • SCH- the average number of personnel of the company, in people;
  • AT- the time period taken into account (year), in months.

There is nothing complicated in the calculation. The company has all the necessary information. Therefore, it is not difficult for an accountant to determine the average salary for a company and compare the resulting value with the average statistics for the region.

What payments are taken into account

To calculate the average salary for the company, it is necessary to operate with all types of remuneration paid by the employer to its staff. These payments include:

  • salary part;
  • piecework remuneration;
  • interest payments;
  • remuneration in kind;
  • premium;
  • fees and other rewards.

What is not included in the calculations

When making calculations, the funds provided to employees for additional training, travel and meals are not taken into account. Certain periods are also excluded from the calculation if:

  • the specialist is released from the performance of labor duties with the preservation of earnings;
  • downtime occurs at the initiative of the company administration;
  • the employee is provided with additional days off, for example, to care for a disabled person.

How to calculate the average salary for the organization for the year: an example

An illustrative example will help to understand the calculation procedure correctly. Initial data:

  • the total salary of all the company's personnel (155 people) for the year amounted to 28 million rubles (payroll);
  • 12 - the number of months taken into account.

The average salary for the organization is: 28,000,000 / (155 * 12) = 15,053.7 (rubles/person).

How does it differ from the average salary of an employee

In many cases, the accounting department calculates the average earnings for each employee. This indicator should not be confused with the average salary of all full-time specialists in the company as a whole. The average earnings of an individual worker is calculated if:

  • going on regular leave;
  • the need to compensate for vacation days not used during the year;
  • payment of severance pay upon dismissal, etc.

An effective calculation is made using the average daily earnings for a certain time, multiplied by the number of days worked by the employee. The formula is:

ZPs \u003d ZPsd * Df, where

  • ZPS– average salary of a specific specialist, rub.;
  • ZPsd- the average daily salary of an employee, rubles;
  • Df- the number of days worked by a specialist in fact.

With a full month's work

The calculation of the average daily earnings is made by summing up the amounts actually accrued and dividing the final value by 12 months and by 29.3 days (the weighted average number of days in a month for 2017, established by the state). The formula looks like:

ZPsd \u003d ZP / 12 * 29.3, where

  • RFP- the amount of the total wages paid in fact, rub.
  • RFP = 275,600 rubles
  • ZPsd \u003d 275,600 / (12 * 29.3) \u003d 783.8 (rubles).

In case of incomplete work

If an employee works an incomplete month, the calculation is made by dividing the paid salary by 29.3, multiplying the resulting value by the number of full months of work and the number of days in the month that turned out to be incomplete. The formula for counting is as follows:

ZPsd \u003d ZP / 29.3 * Vn * Dvn, where

  • Vn- the number of incomplete months in the period;
  • Dvn- the number of days in a month that is not fully worked.
  • RFP = 318,400 rubles.
  • Vn = 2 months
  • Dvn = 11.
  • ZPsd \u003d 318,400 / 29.3 * 2 * 11 \u003d 493.4 (rubles).

Attention! To pay benefits for vacations, the Regulations define the specifics of the calculations for employees who are paid according to non-standard rules. For example, for part-time employees.

So, in order to calculate the average salary for the organization, for the year one should not take into account labor activity at a part-time rate, periods of leave in connection with the care of a young child, sick leave, etc. The calculation is quite simple and requires information only about the total size of the payroll and the average number of staff of the company. Upon receipt of a notice from the IFTS with a suspicion of lowering wages at the enterprise, within 10 working days, explanations can be submitted to the inspection, indicating the presence of such objective factors that affected the level of average profitability of personnel (letter of the Federal Tax Service No. AC-4-2 / ​​12722 dated 2013).