Average monthly salary, types of accruals

2024 Author: Henry Conors | [email protected]. Last modified: 2024-02-12 02:41

Average monthly salary is the ratio of the amount of earnings to the amount of time worked. It may be necessary to calculate it for various cases of payments to employees. For different cases, the calculation is made in different ways.

So, for example, for vacation pay, the calculation is made according to the following formula:

SZP=GZP: 12: 29.4 x 28, where

SWP - average monthly salary;

GZP - salary for the year, they take all types of accruals included in the FOT.

12 - number of months fully worked.

29, 4 is the coefficient for calculating vacation pay.

28 - vacation days provided for by the labor code.

The average monthly salary for sick leave is calculated in a completely different way. To do this, they take the amount of earnings for the 2 years preceding the time in which the disability certificate is accrued, divide it by 730 days and multiply it by the number of days of illness. In this case, it is necessary to provide that the average monthly wage does notexceeded the maximum value in 2013 - 58970 rubles, and was also not less than the minimum wage in the country - 5205 rubles. It must be borne in mind that before going to the hospital, the employee was on a full day and a week. In Moscow and some other regions, the minimum wage is higher.

There are other payments where the average monthly salary is taken into account. These are payment according to donor certificates, downtime due to the fault of the employer, travel expenses, severance pay upon dismissal, allowance when registering with an employment center, study holidays, provided that the educational institution has state registration and license, additional holidays, transfer of an employee to work with lower wages, passing medical examinations. Here, when accruing, there are also some nuances.

In general, not all payments are taken into account when calculating average earnings. For example, social benefits are excluded: material assistance, one-time bonuses from the profits of the enterprise, payments for burial, compensation for late payment of wages, sick leave and vacation pay.

Payments such as quarterly or annual bonuses are included in the calculation in the proportion that relates to the billing period. For example, in April, a bonus was accrued based on the results of the first quarter. It is necessary to calculate the average salary for the period February - April. For the calculation, the amounts of accruals for February and March are taken, plus the share of the quarterly bonus attributable to these months, as well as accruals for April withoutawards.

In general, as for the country as a whole, the average monthly salary in Russia is 27 thousand rubles. This is according to the statistics of the first quarter of 2013. In comparison with the data of other countries, Russia occupies the 11th place in terms of average income - 900 dollars. In first place is Norway, where the average monthly wage is $5,500, in second place is the United States - $4,300, and in third is Germany - $4,000. If we take the CIS countries for comparison, then our positions are more optimistic: the first place is Russia, the second is Kazakhstan, and the third is Azerbaijan. In general, the government plans to bring the country to the level of wages of the leading countries by 2030, for this the income level of Russians should increase by 2 times, and pension payments should increase by 3 times, given the current increase in inflation.