The procedure for determining the average daily wage is defined in Article 139 of the Labor Code and Government Decree No. 922 of December 24, 2007.
To determine the average earnings, you first need to find out what types of cash payments are taken into account.
These include:
Compensations of a social nature are not taken into account, for example, one-time material assistance, travel and lunch compensation for employees.
To determine the average daily earnings, you should sum up the salary for the last 12 months, then divide the resulting number by 12 and by 29.4.
When calculating this indicator, the following periods are excluded from the estimated time:
In this case, the average daily earnings are calculated according to the formula:
SDZ \u003d accrued salary / 29.4 * number of full months * number of days in an incomplete month.
Number of days in an incomplete month = 29.4 / number of days in a given month * days worked in a month.
By general rule, the accounting period is 12 months, but it can also be established by local acts, if it does not violate the law and does not worsen the position of working citizens.
When calculating this indicator, it is necessary to be guided by the same algorithms as when calculating the average daily earnings, namely, take into account all types of payments, except social ones, and also exclude certain periods from the calculation time.
In addition, if the employee was not paid a salary for a given period, or the period consisted entirely of unaccounted periods, the previous period and earnings from it are taken into account.
In any case, the average monthly salary cannot be less than the amount of the minimum wage established in this region.
Kozlova G.L. goes on vacation from 3 to 15 March 2014. Kozlova's salary in 2013-2014 did not change and was equal to 18 thousand rubles.
From February 10 to February 18, Kozlova was on sick leave, so in February she was paid 15,300 rubles. It is necessary to calculate the average daily earnings of an employee and her vacation pay.
Solution:
First you need to define billing period, which here covers dates from 03/01/2013 to 02/28/2014.
29.4 / 28 x 19 = 20 days, where
28 is the number of days in February,
SDZ \u003d (18000 X 11 months + 15300) / (29.4 X 11 months + 20 days)
SDZ = 621.14 rubles
Vacation pay = 621.14 X 13 vacation days
Vacation pay = 8075 rubles.
Novoseltseva O.L. are going to be fired due to the liquidation of the enterprise from February 19, 2014. Novoseltsev's monthly salary was 12,000 rubles; quarterly, he received bonuses in the amount of 8,000 rubles. From 4 to 10 December 2013 the employee actually did not work due to an accident at the enterprise, so he received 9,700 rubles. You need to determine what the amount of the employee's severance pay is.
Solution:
The period from March 1, 2013 to February 28, 2014 is taken as the estimated period, since Novoseltsev worked most of February, therefore, the month is rounded up to the full.
(12000 X 11 months + 9700) + 8000 X 4 = 173700 rubles
Then you can find out the average monthly earnings:
173700/12=14475 rubles.
This amount will be paid as a severance pay on February 19 and March 19 if Novoseltsev does not find a job.
On the last working day of an employee dismissed due to the liquidation of the enterprise, he is paid a severance pay, the amount of which is the average monthly salary.
According to Article 178 of the Labor Code, the employee has the right to receive the same compensation for the second month after dismissal.
To do this, he provides an application and a work book to the employer, thereby confirming that he has not yet found a job. The benefit is paid at the end of the second month after termination of the contract.
If the employee registered at the labor exchange within two weeks after the termination of the contract, but was never employed, the employer pays benefits for the third month. In addition to these documents, you will need a certificate from the employment center stating that this citizen remains unemployed.
In some situations, the time period for benefit payments may vary. So, if an employee worked at a seasonal job, then when calculating the severance pay, one should proceed from the average two-week earnings.
If an employee works in the conditions of the Far North, then an allowance in the amount of the average monthly salary is paid for 3 months, and by decision of the Employment Center - up to 6 months.
When determining the average daily and average monthly earnings, you need to remember some points:
Video on the topic: “Average earnings. Calculation procedure.»
In order to calculate a wide variety of payments that are due to an employee, it is necessary to first determine its average wages. This happens mainly in situations where wages cannot be carried out according to the usual rules. The calculation of the average salary is carried out in the manner prescribed by legislative level. And we will try to figure out how this indicator is determined.
We will talk about what is hidden behind the term "average salary", in what cases it is necessary to calculate it and by what formula such a calculation is carried out. In addition, for clarity, we have prepared an example of determining this indicator for calculating the amount of vacation pay.
The term “average salary” means an indicator of the amount of wages calculated on average for a particular period of work. Depending on the purpose for which it is necessary to calculate the average salary, it can be determined for a month (the so-called average monthly salary), a quarter, a year or another period. However, when the calculation is made to accrue certain payments to the employee, the base value is the average daily earnings.
Average monthly (average daily) wages are calculated to determine the range of benefits to which an employee is entitled. Information on payments, the calculation of which uses the indicator of the average salary, is contained in the Labor Code. Here are the main ones:
Important: this list is not exhaustive, the need to calculate the average monthly salary may arise under other circumstances.
The procedure for determining this indicator is strictly regulated by law. How to calculate average salary, described in the Labor Code and Government Decree No. 922 of December 24, 2007 “On the Peculiarities of the Procedure for Calculating Average Wages”. The first of these regulations contains general information, and the second contains a detailed calculation procedure, taking into account various circumstances.
The main principle underlying the determination of the average salary is the use of wage data for a certain period (mainly one year). To determine the average wage, it is important for what purpose the calculation is made. Approaches to it differ when calculating vacation pay and compensation for unused vacation, as well as other payments.
Important: the amount of wages to determine its average size includes payments of any kind, if they are provided for by the wage system in force at a particular employer.
At the same time, when calculating the average monthly wage, social and other payments that are not related to wages (payment for rest of employees, utilities, education, travel and meals, as well as material assistance and other similar accruals).
In accordance with the Labor Code, the formula for calculating the average salary is based on accounting for the wages accrued to the employee for a period of 12 previous calendar months. This is the so-called billing period. If an employee has worked for less than a year, the actual number of months is taken into account. If, before the month in which the average monthly salary is determined, a person did not work at all, his income for the current month is taken into account. From the total annual (or for a shorter period) amount of wages, the average daily earnings are calculated. And already taking into account this indicator, the amount of this or that payment is determined (vacation, sick leave, business trips, etc.). The general calculation formula is as follows:
Average monthly salary (SZR)\u003d average daily salary (SDZ) x Number of days of payment according to the average.
The procedure for determining the amount of daily wages differs depending on the purpose for which the calculation is carried out. The main difference is that in order to calculate vacation pay, the average salary is determined based on the average number of calendar days in a month (29.3). And when calculating other payments (travel, sick leave, etc.), only actually worked (working) days are taken into account.
SDZ= Total annual amount / (29.3 x 12).
29.3 is a fixed coefficient, which is the average number of calendar days of the month per year, excluding 14 public holidays on which there is a release from work.
If the employee has not worked all 12 months of the billing period or some periods must be excluded, the calculation is carried out in the following order:
SDZ= Total annual amount / (29.3 x Number of months fully worked + Number of days worked in months not fully worked).
The calculation of the number of days in each of the partial months of work is carried out according to the following formula: 29.3 / Calendar days in the partial month x days worked in this month
It should be mentioned that in some cases the considered example of calculating the average salary per day cannot be used. We are talking about granting holidays not in calendar days, as happens in most cases, but in working days. In such circumstances, a special formula is used:
SDZ= Total annual amount / Number of working days in a 12-month period based on a 6-day working week.
From the 12-month calculation period to determine the average wage, it is necessary to exclude periods when leave was granted, including maternity leave, or days off as a parent caring for a disabled child, when average earnings were maintained, a period of disability, a time when duties were not performed due to - for strikes, downtime or for other reasons beyond the control of the employee and his management, as well as other periods of release from work. If no salary was accrued during the billing period, the calculation is carried out taking into account the wages for the previous 12 months.
Here, the average daily wage or hourly wage can be used. In the first case, the following formula applies:
SDZ= Total annual amount / Days worked.
The average hourly wage is determined as follows:
SCZ= Total annual amount / Hours worked.
Suppose you need to calculate vacation pay for January 2018. At the same time, the calculation period of 12 months (January 2016 - December 2017) includes the time when the employee was temporarily disabled (October 19-30, 2017). It must be excluded from the period for which wages are taken into account. In this case, the number of days worked in this month for calculating vacation pay is 11. To obtain this figure, we used the above formula:
11 = 29.3 / Calendar days in October 2017 (31) x Days worked in October 2017 (12).
The same calculation must be carried out for each of the incomplete months of work that fell into the 12-month period to calculate the average monthly wage due to the employee during the vacation. But suppose that in our case, October 2017 is the only incomplete month of work, and the citizen worked continuously for the remaining 11 months. As total amount salaries for 12 months, take 500 thousand rubles. Under such circumstances, the average daily wage in January 2018 (the month of vacation) will be 1,500.15 rubles. The calculation is made in the following order:
1500.15 \u003d 500,000 (Total salary for 12 months) / (29.3 x 11 (Number of months fully worked) + 11 (Number of days of work in months not fully worked).
It remains to multiply the obtained indicator of the average daily salary by the number of days of rest, and we will get vacation pay in the form of an average monthly salary.
The average salary is the average amount calculated for a certain period (day, month, quarter, year, etc.) of the employee's wages. This indicator is used to calculate various payments that are made in case of changes in the mode of work, including during holidays, business trips, disability, etc.
To determine the amount of such payments, the average daily wage for the last 12 months of work is used. It is calculated differently to determine the amount of vacation pay and other payments. The formula is also different in the case when not all months of the estimated annual period have been fully worked out. To make it easier to determine your own average salary, you can use an example of its calculation.
period;
Incorrect calculation of average earnings will lead to erroneous underestimation or overestimation of payments to employees during the period of keeping their average earnings. Therefore, if errors are found, the average earnings must be recalculated.
Amounts overpaid during the period when an employee retains average earnings can be withheld from his salary. But keep in mind: such deduction is possible only with the consent of the employee. An exception is a counting or arithmetic error (Article 137 of the Labor Code of the Russian Federation). If the employee does not agree with the withholding, go to court (Article 391 of the Labor Code of the Russian Federation, Article 11 of the Civil Code of the Russian Federation). If the average salary is underestimated, simply pay the difference to the employee (paragraph 2, part 2, article 22 of the Labor Code of the Russian Federation).
The duration of the billing period is 12 calendar months preceding the period of saving the average salary for the employee (part 3 of article 139 of the Labor Code of the Russian Federation).
The organization may have a different calculation period to determine the average earnings, provided that this will not worsen the situation of employees. In this case, indicate the selected billing period in the collective agreement or other local document (part 6 of article 139 of the Labor Code of the Russian Federation).
Situation: how to determine the billing period for calculating average earnings if the organization was reorganized. The employee did not leave the previous company
In the billing period, include the time that the employee worked before the reorganization. Labor relations with employees after the reorganization of the organization do not stop (Article 75 of the Labor Code of the Russian Federation). That is, it is considered that employees continue to work in the same organization.
Situation: is it necessary to exclude absenteeism from the billing period to calculate the average earnings
No, it doesn `t need.
On the one hand, when calculating average earnings, only hours worked should be taken into account (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). Therefore, if you follow this point of view, the time of absenteeism from the billing period must be excluded.
On the other hand, in the list of periods excluded from the calculation, there is no time when the employee did not come to work of his own free will. Only periods when the employee was released from work in accordance with the law or with the knowledge of the administration of the organization are excluded from the billing period (clause 5 of the Regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).
Walking time does not apply to such periods. Therefore, in practice, it should not be excluded from the calculation period. This point of view is shared by the specialists of the controlling departments.
Situation: is it necessary to exclude business trip time from the calculation period for calculating average earnings
Yes need.
The fact is that when calculating average earnings, the very amount of average earnings that was previously retained by the employee and fell into the billing period should not be taken into account. And this general rule, enshrined in paragraph 5 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
Of course, for the average daily earnings, the amount of wages actually accrued for the billing period must be divided by the number of days actually worked during this period. But during a business trip, unlike vacation or illness, the employee still performs his job duties.
At first glance, there is a contradiction. But only at first glance. Paragraph 9 of the Regulation does not establish any special rules at all. The days worked in it are understood as those days that were paid to the employee in the usual manner, that is, based on the salary.
Example
An employee of the organization Kondratyev A.S. left on a business trip on January 19, 2015. For the time when the employee was on a business trip, the organization retains his average earnings (Article 167 of the Labor Code of the Russian Federation).
The calculation period for determining the average earnings for the days of a business trip is 2014 (part 3 of article 139 of the Labor Code of the Russian Federation). Kondratiev did not fully work it out:
The time when the employee was sick, on vacation and on a business trip, the accountant excluded from the calculation period. He also excluded the amounts accrued during this time.
Situation: which period to take to calculate the average earnings, if the entire billing period consists of the time that needs to be excluded - preceding the billing or preceding the period that is excluded from the billing
From paragraph 6 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, it follows that in this case it is necessary to take the period preceding the period that is excluded from the calculation.
Example
Secretary E.V. has been working in the organization for three years. From February 4 to February 6, 2015, she passed. For the duration of the medical examination, she retains her average earnings (Article 185 of the Labor Code of the Russian Federation).
The calculation period for determining the average earnings for the days of passing a medical examination is the time from February 1, 2014 to January 31, 2015 (part 3 of article 139 of the Labor Code of the Russian Federation).
During the entire billing period, Ivanova did not work:
The time when the employee was on maternity leave, and then on maternity leave, the accountant excluded from the calculation period.
Thus, the entire settlement period consists entirely of the time to be excluded.
On this basis, the accountant determined the average earnings that Ivanova retains at the time of the medical examination for the period from February 1, 2012 to January 31, 2013. That is, for the 12 calendar months preceding the maternity leave, which Ivanova left on February 22, 2013.
If it turns out that even before the billing period the employee did not have actually worked days (accrued wages), when calculating, take into account the days worked in the month of the occurrence of the event, which is associated with the preservation of average earnings before the occurrence of this event (clause 7 of the Regulation approved by the Government Decree RF dated December 24, 2007 No. 922).
Provided, of course, that during this time the employee has days worked.
Example
Economist A. S. Kondratiev has been working in the organization since March 12, 2015. From March 20 to March 27, 2015, he was on a business trip. For the duration of the business trip, he retains the average earnings (Article 167 of the Labor Code of the Russian Federation).
Neither the standard settlement period of 12 months, nor the period preceding the settlement period, the accountant can take, since at that time Kondratiev did not work in the organization.
On this basis, the accountant determined the average earnings that the employee retains for the duration of the business trip for the period from March 12 to March 19, 2015.
After you have determined the billing period, you need to calculate earnings for this period. It must include all payments that are listed in paragraph 2 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
In particular, the following payments must be taken into account when calculating:
Here is a list of those payments:
Payments of a social nature and other payments that are not related to wages (for example, material assistance, payment for the cost of food, travel, education, utilities, recreation, etc.) do not need to be taken into account when calculating average earnings.
All these exceptions are listed in paragraph 3 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
Situation: when calculating average earnings, is it necessary to take into account the salary accrued to an employee in a separate division with a separate balance before transferring him to the head office of the organization
Yes need. Branches and separate divisions are not separate legal entities(Clause 3, Article 55 of the Civil Code of the Russian Federation). Accordingly, they cannot be independent employers (Article 20 of the Labor Code of the Russian Federation).
Therefore, if the employee was transferred from a separate division to the head office of the organization, then there was no change of employer.
As a result, the salary accrued in a separate division of the company should be taken into account when calculating the average salary of an employee.
Situation: is it necessary to take into account the employee's income for the period of his work in his previous organization when calculating average earnings
No, it doesn `t need. Part 2 of Article 139 of the Labor Code of the Russian Federation states that the calculation of average earnings must include all payments established by the organization's remuneration system. That is, an organization that pays average earnings should take into account only the payments that it itself made. It is not necessary to require certificates from the employee from previous places of work.
From the total amount of payments, the employee must exclude the amounts accrued for the period when:
This rule is established by paragraph 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
Example
The settlement period for the payment of average earnings for the days of a business trip is 2014 (247 working days). The salary of the employee all this time was 30,000 rubles.
During the past year, the employee was on vacation from August 4 to August 31, for one day out of 21 worked this month, she was credited with 1428.57 rubles. From October 7 to October 10, she was also on a business trip, for 19 out of 23 days worked, she was credited with 24,782.61 rubles.
In addition, in February 2014, she received the award for 2013. However, when calculating average earnings in 2015, this premium should not be taken into account. As well as the amount of vacation pay and average earnings during the October business trip.
Ivanova's total recorded earnings amounted to:
30 000 rub. × 10 months + 1428.57 rubles. + RUB 24,782.61 = 326,211.18 rubles.
After you have determined the earnings of an employee of the company for the billing period, you need to calculate the average daily (hourly) earnings.
For some cases, a special procedure for calculating the average daily earnings is provided. This applies to the calculation of vacation pay, compensation for unused vacation, sick leave and maternity benefits.
In other cases provided for by the Labor Code of the Russian Federation, general order calculation of the average daily wage.
If the employee's working time is recorded in days, determine the average daily earnings as follows:
Average daily earnings = Earnings of an employee for the days worked in the billing period: The number of days actually worked for the billing period.
This procedure is prescribed in paragraph 5 of clause 9 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
It applies to employees with daily working time and part-time work.
Example
Let's continue the previous example.
The company's accountant calculated the average daily earnings to pay for the business trip as follows:
RUB 326,211.18 : (247 days - 20 days - 4 days) = 1462.83 rubles / day.
Example
A. S. Kondratiev was given a summary record of working hours. The accounting period is a year. In 2014, Kondratiev did not have any processing.
From January 14 to January 16, 2015, Kondratiev was on a business trip. For the duration of the business trip, he retains the average earnings. According to the schedule, Kondratiev's working time for the period of his stay on a business trip is 24 hours.
The settlement period for the payment of average earnings for the days of a business trip is 2014.
For the billing period, the employee was credited 236,250 rubles. The number of hours actually worked in 2014 was 1970.
Kondratiev's average hourly earnings are:
RUB 236,250 : 1970 h = 119.92 rubles / h.
The calculation of the total amount of average earnings depends on:
For some cases, there is a special procedure for calculating the total amount of average earnings due to an employee. This applies to the calculation of vacation pay, compensation for unused vacation, sick leave and maternity benefits. In other cases provided for by the Labor Code of the Russian Federation (for example, if the employee was on a business trip), the general procedure for calculating the total amount of average earnings applies.
If the working time is recorded in days, determine the number of working days that fall within the period of maintaining the average earnings. Determine the actual number of working days according to the production calendar. If the employee works according to an individual schedule, determine the working days according to this schedule.
When summarizing working time, count not working days, but working hours that, according to the employee’s schedule, fall within the period of maintaining average earnings (paragraph 3, clause 13 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).
After you have determined the number of working days (hours) that fall within the period of maintaining the average earnings, and the average daily (hourly) earnings of an employee, you can calculate the total amount of average earnings.
If the working time is recorded in days, calculate the average earnings using the formula:
Example
In January 2015, the organization sent its economist Kondratyev A.S. on a business trip. The term of the business trip is five days (from January 19 to January 23). During the trip, the organization must accrue Kondratiev's salary based on his average earnings. Settlement period - 2014 (247 working days). The official salary of a manager is 36,000 rubles.
In September 2014, Kondratiev was on vacation for 20 working days. For the time worked this month, the employee was credited 3272.73 rubles.
The average salary saved for the duration of the business trip will be:
(36,000 rubles × 11 months + 3272.73 rubles): (247 days - 20 days) × 5 days = 8794.55 rubles.
If the summarized accounting of working hours is applied, then the formula. which will tell you how to calculate the average earnings:
This rule is established by paragraph 3 of clause 13 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
Example
An employee of the organization Bespalov P.A. was injured. From January 12, 2015, in accordance with a medical report, he was transferred to a lower-paid job for a week (until January 16, 2015 inclusive). For this period, Bespalov retains average earnings (Article 182 of the Labor Code of the Russian Federation).
The settlement period for the payment of average earnings upon transfer to a lower-paid job is 2014. During this time, he was credited with 369,058.88 rubles. for 2012 hours worked by him.
Bespalov was given a summary record of working time.
The accountant calculated the average hourly earnings of Bespalov as follows:
RUB 369,058.88 : 2012 h = 183.43 rubles / h.
In the period from January 12 to 16, inclusive, Bespalov had to work three shifts of 12 hours. Therefore, the number of hours that fall within the period of maintaining the average earnings is 36 hours (12 hours × 3 shifts).
The average earnings due to an employee during the time he was transferred to a lower-paid job was:
183.43 rubles / h × 36 h = 6603.48 rubles.
Usually, an employee of an organization does not need to know about such indicators as average daily and monthly earnings. It is quite enough to know about the accrued salary every month. In extreme cases, people do the following: to calculate the average daily earnings, divide the wages by the number of working days, and to calculate the average monthly earnings, add up the wages for several months, the resulting amount is divided by the number of months.
It cannot be said that the methods described above are wrong. They are logical and correct from a household point of view. However, for the purposes of calculating monetary rewards in organizations and enterprises, the algorithm for calculating average wages is regulated by regulations.
Indicators of average wages exist as formal categories and are used to calculate cash payments that an employee has lost for some reason. These are the cases when the employee does not work, but he must receive wages according to labor legislation.
Average daily earnings can be calculated in two ways, depending on the goals:
The correct calculation of average wages is based on the annual amount of accrued wages, which includes all the remuneration that the employee received for paying for his work.
Salary does not include:
For the purpose of paying vacation days, which is calculated in calendar days, a formula is used that uses the average number of working days per month: 29.3 (in accordance with the amendment made by Decree of the Government of the Russian Federation of July 10, 2014 No. 4 by 29.3).
The average daily earnings for these purposes are calculated as follows:
The amount of accrued monthly salary for the year / 12 (months) / 29.3.
Example 1
For convenience, let's assume that the monthly salary of an employee was 39,854 rubles (7 months) for the period June-December and 44,638 rubles (5 months) for the period January-May. In order to calculate the average daily wage for the purpose of paying vacation days, you should:
(39854 * 7 + 44638 * 5) / 12 / 29.3 = 1428.24 rubles.
An employee does not always work 12 months in a row. There are cases when an employee does not go to work, but by law retains the right to receive average earnings. It could be:
In this case, the formula changes slightly:
To its first part (before the division sign), the average earnings accrued during the time of disability are summed up; in the second part, the number of months decreases and the number of remaining days that the employee worked is added to the product of the remaining months by 29.3 (in other words, the days when the employee was disabled are subtracted from one month).
Example 2
Let's complicate the conditions of the previous example and add an additional condition to them: in March, the employee received disability benefits for 14 days - total payments in March amounted to 31,246.6 rubles.
First, we calculate the number of calendar days in an incomplete calendar month that the employee worked in March. To do this, we again use the average coefficient of 29.3:
(39854 * 7 + 44638 * 4 + 31246.6) / (11 * 29.3 +16) = 1444.8 rubles
For purposes related to the calculation of an employee's severance pay, a different method is used to calculate the average daily earnings:
The amount of wages and other remuneration for work in the billing period (for example, for a year) is divided by the number of days actually worked in accordance with the production calendar.
Example 3
Under conditions similar to example 1, we will have:
(39854 * 7 + 44638 * 5) / 247 = 2033.07 rubles
Example 4
With input data similar to example 2, and provided that the working days of the 14 days that the employee spent on sick leave were 10 days, we will have:
(39854 * 7 + 44638 * 4 + 31246.6) / (247 - 10) = 2062.35 rubles
Average monthly earnings are calculated as the sum of wages for 12 months (or other reporting period) divided by 12 (or other number of months in reporting period).
Example 5
With input data similar to example 1, the calculation of the average monthly salary will look like this:
(39854 * 7 + 44638 * 5) / 12 = 41847.34 rubles
Example 6
Under conditions and data similar to example 2, the calculation will be:
(39854 * 7 + 44638 * 4 + 31246.6) / 12 = 40731.38 rubles.
Payments to an employee upon liquidation of an enterprise are intended to provide monetary allowance to the dismissed person for the first (s) month (s) and include:
The severance pay is calculated based on the average daily earnings. If in employment contract the size of the severance pay was not specifically established, the following basic rules apply.
Standard severance pay
The standard severance pay is paid in the amount of the average monthly earnings. In this case average monthly earnings calculated like this:
The amount of the annual salary divided by the number of days actually worked in the year) x (number of days in the calendar month following the dismissal).
Example 7
With input data similar to example 1, and also taking into account that, in accordance with the production calendar, there will be 23 working days in the month following the dismissal, the severance pay upon liquidation of the enterprise will be:
(39854 * 7 + 44638 * 5) / 247 * 23 = 46760.61 rubles
Severance pay for seasonal workers
Seasonal workers receive a severance pay equal to two weeks of average earnings. The size of the average two-week earnings is calculated as follows: the amount of wages in the billing period divided by the number of days actually worked in the billing period) x (the number of days in the first two weeks following the dismissal.
Example 8
Suppose a worker received a salary of 23,620 rubles for 3 months. The total number of working days during this period was 64. In the 2 weeks following the dismissal, there are 10 working days. The severance pay in this case will be:
23620 * 3 / 64 * 10 = 11071.88 rubles
Compensation for the period of employment is paid in the amount of three to six months' wages for certain categories of workers.
The following categories are included in the law:
Compensation for the period of employment is calculated in the same way as severance pay, based on the number of working days in the month for which the allowance is paid.
