How to calculate average daily earnings upon dismissal: formulas and basic calculation rules. Average earnings for calculating compensation for unused vacation calculator Average earnings for vacation compensation upon dismissal

Average earnings are not wages, they are a guarantee to the employee under labor law. An employee may be absent from work, but he is guaranteed to be paid the same average earnings: for the time he is on a business trip, vacation, during vocational training, etc. The formula for calculating average earnings depends on the situation.

In what cases does the average salary remain the same?

The procedure for calculating average wages is regulated by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (regulations on the specifics of calculating average wages). Average earnings for vacation pay and compensation for unused vacation are calculated in one way, in another way - all other cases, for example:

• time spent on a business trip;
• forced absenteeism;
• severance pay upon dismissal of an employee for certain reasons;
• days of mandatory medical examination.

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Case 1. Calculation of average earnings for vacation pay and compensation for unused vacation

To calculate average earnings you need to determine:

1. Billing period (in general - 12 previous months).
2. The amount of payments for the billing period. The calculation includes only those payments that are provided for by the organization’s local regulations; are payments for labor and are accrued for the time actually worked in the billing period.
3. Number of calendar days. For a fully worked month - 29.3, for a period of illness or vacation - the number of days will have to be determined by calculation. Important: if we are talking about vacation pay for an employee with whom a fixed-term employment contract has been concluded, the calculation is made based on working days.
4. Formula for calculating average daily earnings: The amount of payments actually accrued in the billing period must be divided by the number of calendar days (in a fully worked month - 29.3) in the billing period.

Before you count compensation for unused vacation, it is necessary to determine the number of days that are subject to compensation. Full compensation is paid if the employee has worked for at least 11 months. Otherwise, incomplete compensation will be paid.

For more information about calculating vacation pay, read articles by experts from the School of Accountants:

• How to calculate vacation pay correctly? (The article contains a vacation pay calculator).
• Calculation of vacation pay: 5 mistakes that should be avoided - for example, one of the mistakes is when the calculation period for vacation pay is incorrectly determined. The reason for this error lies in the incorrect reading of paragraph 5 of Regulation No. 922. This indicates the time that should be excluded from the calculation.

Case 2. Cases not related to vacation pay (calculation of average earnings for a business trip, absenteeism, vocational training, etc.)

The billing period and payment amount are determined similarly to the first case. But average daily earnings are calculated differently:

• the calculation includes not calendar days, but working days;
• formula for calculating average daily earnings: The amount of wages actually accrued for days worked in the billing period must be divided by the number of days actually worked in this period.

Bonuses are taken into account in a special manner (article with

The law obliges employers on the last working day of a dismissed employee to make all payments due to him: wages, bonuses, overtime allowances, compensation and others. In this article we will tell you how to calculate compensation upon dismissal if there is no average earnings, and we will give a formula for calculating it.

In order to calculate compensation for vacation that the employee did not have time to take before dismissal, you will need to know the average daily earnings (later in the article the abbreviation will be used - SDZ). An accountant must be able to calculate it correctly, since the calculation is influenced by many factors. In any case, the SDZ depends only on the employee’s income during work and the period of time worked. Therefore, if there is no average earnings to calculate compensation, it certainly needs to be calculated.

Why do you need to know your average daily earnings?

When an employee is dismissed from an enterprise for any reason, the SDZ must be known in order to:

• exercise his right to severance pay;
• pay the due compensation for the vacation that he did not manage to take;
• accrue earnings in case of staff reduction or closure of a company;
• draw up reports for the Employment Service.

How to calculate average daily earnings upon dismissal

Calculation methods are presented in the table:

SDZ is calculated using the following formula:

SDZ = SOD: CHVR,

• where SOD is the amount of total income (usually for the year),
• NVR – number of exits to the workplace during the same time.

NVR = KM x 29.3,

• where KM is the number of months taken into account (rounded up to the full - up if the staff worked more than half the month, and down if less than half),
• 29.3 – average number of working days in a month (fixed value) – from this number, as many days as the employee did not work due to illness or being on unpaid leave are subtracted.

The calculated SDZ cannot be less than the minimum wage (from July 2017 - 7800 rubles).

The following are excluded from the SDZ calculation:

1. The time during which the employee did not work, but at the same time retained his salary in accordance with the provisions of the Labor Code of the Russian Federation (except for the time for feeding the baby).
2. The period of receiving benefits for illness or maternity leave. Read also the article: → "".
3. Non-working moments are not the fault of the employee, including due to strikes in which he did not take part.
4. Paid non-working periods when the employee cared for a disabled child or a disabled child.

How to determine average daily earnings if there were no accruals

It happens that an employee did not have any payments for a period. Then the SDZ is calculated as follows:

• If the employee did not work at all, or the entire period consisted of excluded days, then the value of the SDZ is calculated using information on wages for the previous year.
• If the employee did not carry out work either in the current or in previous periods, the SDZ is calculated based on the actual appearances at work during the month when it became necessary to find out the SDZ.
• If an employee has not worked a single day, the tariff rate approved for his position is taken.

How to find out the average daily earnings if you have worked for less than a year

If the employee worked for less than a month (for example, did not complete the probationary period), the wages paid to him must be divided by the number of times he went to work - this will be the SDZ.

Calculation of average daily earnings if the billing period is not fully worked out: formula

In order to calculate SDZ when a period is not fully worked out, first find out the number of days in a given period:

KKD = 29.3: CKDM x CKDR, Where

• CHKDM – number of days (calendar) in the month under consideration;
• NHKDR – the number of days (calendar) spent by an employee at work.

Formula for calculating SDZ:

SDZ = DRP: (29.3 x NCFM + NCDM), Where

• DRP – employee’s income for the billing period;
• NHOKM – the number of fully worked calendar months in the period;
• CHKDM – the number of calendar days in all months worked together in the period.

If several months were not fully worked out, the number of days in each of them is calculated separately, then the results are added up.

Calculation of average daily earnings if part-time work is established

If the head of the enterprise has established part-time working hours for staff (for example, work lasts 4 days a week, not 5), the SDZ is calculated in the same way as if the employee worked the entire period taken for the calculation in full.

Average daily earnings based on cumulative working hours

If the enterprise has adopted a summarized accounting of working time, compensation for vacation that the employee did not have time to take off is accrued in the usual manner, i.e. SDZ is still determined, not average hourly income. It is necessary to carry out calculations in a similar way even when the employee rested on those days that were considered working days for others.

Calculation of average daily earnings for payment of compensation for unused vacation

To calculate the SDZ, you need to select a billing period (usually a year), find the total income, add bonuses, surcharges, etc. to its amount. The calculation scheme is as follows:

1. The number of months worked is determined. If the employee did not work for a whole number of months, the indicator is taken without changes. If there were incomplete months, they are taken into account when working 15 days or more in each month and are discarded when working less than 15 days.
2. The required number of vacation days is calculated.
3. The days during which the employee managed to rest are subtracted from the number of days of rest.
4. The result is multiplied by the SDZ. Read also the article: → "".

Legislative acts on the topic

Typical errors in calculations

Mistake #1. The calculation of average daily earnings did not include downtime of the enterprise for technical reasons.

If the situation in which he was forced to find himself without work on a working day did not depend on the employee himself, he will retain his average earnings.

Mistake #2. When calculating the SDZ, the accountant did not take into account the period during which the employee was on a business trip because he was absent from the workplace.

During the business trip, the SDZ is retained by the employee.

Answers to common questions

If this is the desire of the owner of the company, upon dismissal, the director of the enterprise will be paid compensation in the amount of 3 average monthly earnings according to the SDZ and the number of working days (hours) in the 1st month after leaving work.

Question No. 2. Is personal income tax paid on the amount of compensation for vacation that the employee did not have time to take before leaving work?

Yes, compensation for vacation does not apply to payments not subject to personal income tax.

Often in labor relations there is a need to calculate the average salary of an employee. For example, this must be done when providing paid leave, sending an employee on a business trip, paying severance pay, calculating disability benefits, and in other cases. The calculator for calculating average earnings takes into account all types of payments provided for by the remuneration system, necessary for the calculation, for the previous 12 calendar months, and also makes all calculations in accordance with the legally approved procedure.

How to calculate the average daily earnings of an employee

1. Specify the billing period (the default is 12 months, but you can specify any, depending on the actual circumstances).
2. Specify the date on which the calculation is made (by default - the current date).
3. Select your time tracking option from the drop-down list.
4. Specify the number of days to exclude from the billing period. (We remind you that the calculation period excludes periods of temporary disability, maternity leave, parental leave, the period of release of the employee from work with retention of salary, for example, days of business trips)
5. Indicate monthly: the amount of income received, coefficients (if available, for example, for regions of the Far North), amounts of bonuses and other payments received as wages. By default, the program fills in all months in the same way as the first value entered; change the data if the payment amounts have changed.
6. Click "Calculate".

The calculator will determine the amount of the average salary and also show the algorithm for calculating the average daily earnings.

When calculating many payments guaranteed to an employee by the Labor Code of the Russian Federation, the average amount of earnings for a certain period of time is taken as a basis - his average earnings.

Each type of payment has its own calculation formula, in which you also need to know the average daily earnings. This will be needed when determining the amount of payments for:

• Guaranteed annual leave, or;
• Additional days off for disabled children;
• Time spent undergoing a medical examination;
• Sick leave and.

To determine the average daily earnings you will also need to know other quantities:

1. The amount of all payments received by the employee. This includes: all kinds of bonus parts, bonuses, and required allowances. Excluded: social payments (one-time assistance, payment for travel and food) and payments based on average earnings (, vacation, business trips);
2. Settlement period – a period of time for which payments received are summed up. How many days were worked during this period?

Excluded days (for calculations of all types of compensation):

• spent on a business trip;
• absence from work due to illness;
• time off;
• additional days off provided by the employer (to care for a sick family member/disabled child);
• downtime;
• strikes;
• unscheduled unpaid leave.

Average daily earnings is the ratio of the entire amount earned by an employee during the accounting period to the twelve months (preceding) and to the average number of calendar days in a month (a coefficient of 29.3 is taken - adopted in April 2014. Article 139 of the Labor Code of the Russian Federation).

The result can be calculated manually using this formula, or you can use a special online calculator. In the form on the website you need to enter the values ​​​​corresponding to each column and click on the “Calculate” button. The result will be fast and accurate.

When determining the amounts of each type of payment, the procedure for calculating average daily earnings is different.

Calculation of average earnings using specific examples

To compensate for vacation in case of dismissal of an employee

If there were no exceptions to the calculation period (in this case twelve months), the calculation procedure is as follows:

The amount of accruals to the employee for the billing period must be divided by the number of months (12), the result divided by the coefficient 29.3.

Employee Savelyev I.N. worked in the organization for more than four years. On February 18, 2016, he submitted his resignation. The organization is obliged to pay him compensation for unused annual leave. The calculation period has been fully worked out and covers the months from February 2015 to January 2016. The total amount of payments, including salary, bonuses and bonuses, is 300,000 per year.

Let's first divide it by 12 (according to the number of months), then by 29.3 and get: 853.24 - average daily earnings, we will then use its value to calculate compensation.

If one of the months, or several, were not worked out in full, the calculation will be different:

First, we calculate the number of calendar days in this month, for which we divide 29.3 by the number of days in the month and multiply by the number of days considered worked. Then we calculate the average earnings per day. To do this, 29.3 must be multiplied by the number of months that do not have exclusion periods and added to the number of calendar days in the month that was not fully worked. After that, the employee’s earnings (full, for the entire calculation period) are divided by the result obtained.

An example of calculating compensation upon dismissal if the calculation period has not been fully worked out:

Working hours Kuznetsova V.A. at the company for 2 years. From October 11, 2015, she will be dismissed at her own request. The accountant must determine the amount of compensation due for unused vacation. The calculation period will be the months from October 2014 to September 2015. During these months, Kuznetsova was on vacation from December 13 to 16, 2014. This month cannot be considered fully worked; the number of vacation days will not be taken into account, as well as the amount of vacation pay, without which 210,000 rubles were accrued in just one year.

Average daily earnings should be calculated as follows: 11 months were worked in full. 11 multiplied by 29.3 = 322.3 days. For December includes: 29.3: 31 days of the month * 27 days = 25.5 calendar days. Kuznetsova’s average daily earnings were: 210,000: (322.3 + 25.5) = 603.79 rubles.

Some features:

• If an employee has been working in an organization for less than a year, then the beginning of the calculation period will be the month in which he was registered.
• It happens that several months in a year are not full, for example, when vacation is taken in parts, or when an employee takes sick leave several times. In this case, full months are summed up with the average odds of incomplete months.
• If the time spent working in an organization is more than a year, but the entire calculation period consists only of excluded days (there was maternity leave), the average earnings are calculated over a period of 12 months preceding the onset of such days.
• The amount of compensation for redundancy will be calculated in exactly the same way according to the basic formula as for dismissal for other reasons.

To calculate this type of compensation, the calculation period is always 12 months (unless the employee has worked less at a given enterprise), regardless of the working conditions and location of the organization.

For sick leave and maternity leave

Let's look at an example:

Employee Frolova E.N. I took sick leave from January 13 to January 16, 2016. 2 years are taken into account - 2014 and 2015. Total earnings - 400,000 + 600,000 = 1,000,000.

Average daily – 1,000,000: 730 = 1,369.86 rubles. Next, the amount of payments is determined according to the rules.

To calculate the amount of travel allowances

It is determined according to the basic rule.

Otkritie OJSC employee Vasilyev O.O. sent on a business trip for three days from May 22 to 24, 2015. During this period, the employee will receive payments based on average earnings. We take into account the period from May 2014 to April 2015. During this time, the employee’s earnings are 320,000 rubles. Vasiliev went on vacation in January 2015 for 10 days.

Accountant's calculation: 320,000: 342 = 935.67 rubles - average daily earnings. Then simply multiply the resulting amount by the number of travel days.

Sometimes it happens that travel allowances are much lower, and it is more profitable for the employee not to go on a business trip. In this case they can be increased.

When calculating average daily earnings, you need to take into account the specifics of the periods excluded from the calculation period, as well as the period of time included in it.

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The average income indicator is necessary to calculate a number of compensation payments to employees who terminate their employment contract. To determine this indicator, the accountant should be guided by:

• Government Decree No. 922 of December 24, 2007 (to calculate the amount of severance pay);
• The norms of the Labor Code of the Russian Federation when paying for days of unused vacation in the form of compensation.

Calculation of average earnings upon dismissal: purpose

Tasks for which you need to find the value of average earnings:

• the employee applies for severance pay;
• the company is reducing staff;
• an employee dismissed due to redundancy applied for payment of compensation due to him for the period of employment;
• the organization closes;
• the dismissed person did not have time to use the vacation days he had accumulated, compensation is transferred to him for the remaining days;
• You must provide information to the employment service.

Calculation of average earnings for compensation upon dismissal can be aimed at determining the average monthly indicator or daily value. In the first case, the goal is to accrue severance pay or payments for the period of employment, in the second - the basis for the monthly average and payment for unused vacation days. Two-week average earnings are guaranteed to dismissed employees Art. 178 of the Labor Code of the Russian Federation in such situations:

• the working conditions were changed and did not suit the employee, which resulted in dismissal;
• there is a need to transfer to another position based on medical prescriptions, but the employer does not have vacancies with the stated conditions;
• when the location of the organization changes and the employee does not want to move;
• when called up for service.

How to calculate average monthly earnings for severance pay

The unified formula for calculation was approved by Resolution No. 922, according to it:

1. Accruals in favor of the employee for a 12-month period are summed up.
2. The resulting value is divided by the number of days worked in the specified time interval.
3. For severance pay, the total of the daily average is multiplied by the number of working days in the paid period after the date of dismissal.

If the period worked is less than 12 months, then the accumulated amounts of earnings for the actual time of work are taken into account. Average earnings upon dismissal take into account all amounts of accrued wages for days (or hours) worked, bonuses, allowances, and incentive payments. Amounts of vacation pay, sick leave, social and compensation payments with one-time incentives are excluded.

The billing period is equal to the 12 months preceding the month of dismissal. If the expiration date of the employment agreement is fixed on the last day of the month, then this month must be included in the calculation (Letter of Rostrud dated July 22, 2010 No. 2184-6-1). Days spent on a business trip, sick leave or vacation are deducted from the time worked.

How the average salary is calculated during a layoff - here's an example:

• cashier Shatko T.V. was hired on 03/15/15 with a five-day schedule, quit due to reduction on 03/15/2017;
• income for the last 12 months amounted to 511,000 rubles;
• in 2016, an annual bonus was accrued - 7,000 rubles;
• all vacation days are taken off;
• in January 2017, sick leave was issued - 10 days with payment in the amount of 13,995 rubles;
• in February 2017, 20 days of vacation were taken, vacation pay amounted to 27,883 rubles.

The billing period will be the interval from March 1, 2016 to February 28, 2017. The norm of working days is 247 (according to the production calendar). Calculation of average wages during layoff:

1. 511,000 + 7000 – 13,995 – 27,883 = 476,122 rubles.
2. 247 – 20 – 10 = 217 days.
3. Average earnings = 2194.11 rubles. (476 122 / 217).

Calculation of average earnings upon dismissal after maternity leave - example:

The accountant was on maternity leave from August 1, 2016 to December 18, 2016. From December 20 to September 16, 2019, the order provided for parental leave. In October 2017, the company was liquidated. The calculation period should be the interval from October 1, 2016 to September 30, 2017. During this period, the employee did not have accruals and days included in the calculation.

Clause 6 of Decree No. 922 allows you to change the boundaries of the billing period in such situations - the 12 months that preceded the onset of the decree are taken as a basis. For an employee, this would be the range from August 1, 2015 to July 31, 2016.

How to calculate average daily earnings upon dismissal: vacation compensation

For example, an economist had worked at the enterprise since 2004, and on November 17, 2017, he submitted his resignation. There were no periods in the last 12 months that are excluded from the calculation. The number of unused vacation days is 28. The billing period will be the interval from November 2016 to October 2017. The amount of accrued earnings, taking into account bonuses during this time, amounted to 722,505 rubles.

Average daily earnings are 2054.91 rubles. (722,505/12/29.3).