How to calculate the average earnings: order and examples of calculations. Middle earnings: when you need and how to count it

The calculation of the average value is considered one of the most simple mathematical actions. Accordingly, the calculation of the average earnings, at first glance, should not cause any difficulties in accountants, even inexperienced. However, the issues of beginners periodically arise, and therefore, it is worth answering them. So, how to calculate the average earnings?

Basic provisions of "technology" counting average earnings

If we firmly understand the key principles of the method of calculating this indicator, the task will greatly be easier. The principles of these few, but they are very important.

1. Calculations are based on the day earning value (for replacing the whole). And the widespread earnings per hour is used only for internal calculations - if it is more convenient.
2. By default, for the estimated period, the last 12 months of the employee are taken. Other options are also possible, for example, if the average monthly earnings of the employee will not become less from the use of another estimated period (most often - if we are talking about temporary work or activities that is seasonal).
3. The production calendar is an essential tool of any accountant. The actual number of working days in the calculation period is taken from this calendar.
4. When calculating the average earnings "In the offset", there are only those days that the employee worked in its place. Despite the fact that during the vacation period or hospital, its average salary remains, these days are considered non-working: a person was not in the workplace. For the same reason, non-working days held by the employee on a business trip are considered. But breaks for feeding the child are counted to a woman as workers.
5. In accordance with the recently established new procedure for calculating payments "in the offset", there are absolutely all payments from the employer for the reporting period in favor of the employee - whereas earlier, before adjustments, only wages and premiums issued on a regular basis were taken into account. What has changed? For example, if a conscientious worker received the "from the side" premium (let's say, from a grateful client) and it is agreed with the employer, now the corresponding amount is taken into account when calculating the average earnings, while it would not appear in the formula earlier.
6. What if the employee came to the company relatively recently? In any case, in the quality of the estimated period, all the same 12 months. In order not to lose money in the money subsequently, it is advisable to submit to the accounting department of the new company a certificate from the previous place of work indicating the average earnings there.

All these principles (and in essence - rules) of the calculation of average earnings have a strict legislative basis: they are determined by Article 139 of the Labor Code of the Russian Federation and the "Regulations on the features of the procedure for calculating the average wage", approved by Decree No. 922 of the Government of the Russian Federation of December 24, 2007.

Of course, without particular in such a serious matter, as the calculation of the average earnings, not to do with the accountant in any enterprise. It is worth paying special attention to the most common special cases.

How to calculate average earnings for a business trip?

The procedure for calculating the average earnings in cases where the employee on behalf of the leadership goes beyond the limits of the native office, is characterized by a number of nuances. First, often the employer pays commodited something like "moral compensation" for the inconveniences associated with a business trip. Secondly, any day that the employee spent on a business trip is considered non-ruled (the number of hours carried out by the commissioned for the performance of the service task is impossible to calculate). Finally, we often have a business trip to the place "with the coefficient", for example, to the extreme north or in the highlands.

Accordingly, the calculations that the accountant should be implemented as follows.

1. The daily earnings of the employee, calculated earlier, is multiplied by a premium coefficient: if the commodited premium is 30%, then the coefficient will be 1.3.
2. What happened is multiplied by the coefficient of the locality, if the business trip is exactly.
3. Finally, the result is multiplied by the number of full days held by the employee on a business trip. This indicator is taken from the report on the business trip - on the marks on the departure and arrival, and the days of departure and arrival are also considered travelers - as well as the weekend / holidays that "hit" during the trip.
4. The last action is subtraction: from what happened in the end should be divided by the amount of tax on the income of individuals.

It should be understood that the daily, apartment and travel, spent on a business trip - it is not earnings. Consequently, such amounts are not taken into account in the calculation of the average earnings, and the NDFL is not subject. They are simply considered false expenses and are subject to relevant accounting.

How to calculate average earnings for calculating temporary disability manual: pregnancy, child care, hospital

In accordance with the legislative innovations, the amount of temporary disability benefits is currently calculated on the basis of the meaning of the average monthly earnings - that is, the work experience of the employee, the size of its "last salaries" and other, topical in the past, the indicators are now not taken into account. True, one nuance is still there: if an employee is completely new to the enterprise (entered there less than three months ago), then the manual is charged on the basis of the size of the minimum (established legislative) salary.

If we are talking about unemployment benefits, then calculations are carried out on similar conditions. Information about the three-month old experience is also relevant in this case. Unlike, for example, a number of Scandinavian countries, where an unbelievable social situation occurs, when the state is forced to pay a significant allowance for quite able-bodied citizens, arranged to work precisely in order to soon quit and have the full right not to work, but to receive money.

How to calculate the average earnings when dismissal?

A controversial situation with the calculation of the average earnings of an employee when dismissal becomes two circumstances:

• the reasons for dismissal can be a lot, and therefore it would be wrong to take them into account when calculating;
• when dismissing an employee, compensation is relying for unused vacation, and it is logical to take into account and this indicator.

Currently, legislation is not regulated by the consideration of the cause of dismissal in the estimated formula of the average earnings. Even if the employee committed a crime in the workplace, all the same in the calculations proceed from its real earnings.

As for compensation for unused vacation, it is accrued in proportion to the time spent by the employee. The algorithm will look like this.

The "cost" of one vacation day of the employee is calculated (as already noted, such days are considered non-working). This is done on the basis of an average day of days in one month, equal to 29.4. If the vacation is 30 calendar days, then, accordingly, each past month of the year (they are known, 12) gives a compensation for 2.5 working days.

Important: Calculation of holidays - a rare case when you have to neglect the rules of arithmetic in favor of the Constitution: Each spent month is considered complete (it is impossible to round).

For example, assume that the employee was on vacation from July 1 to July 30. His application for dismissal was filed on October 11. Vacation is 30 calendar days. The average daily earnings - 750 rubles. Accordingly, 3 months (August, September, October - everyone is considered complete) must be multiplied by 2.5 days (each spent month corresponds to compensation for 2.5 days). Total employee is relying compensation for 7.5 days, equal to the work of 7.5 and 750, that is, 5625 rubles.

If we are talking about dismissal to reduce the state, then a one-time manual (in the amount of average monthly earnings) is paid for an ex-employee immediately upon dismissal. The next - if the employee has not yet been difficult for the term of the next payment. It is important to understand that the possibility of obtaining dismissed unemployment benefits from social services does not mean that the employer should not pay the former employee.

Calculation of average monthly earnings: practical examples

Suppose an employee worked completely 12 calendar months. Salary during this period amounted to 12 thousand rubles per month.

Based on these data, we determine its average earnings:

• 12 000 * 12 \u003d 144,000 rubles - the total amount of employee earnings in the design period;
• 29.4 * 12 \u003d 352.8 days - actually spent time in the settlement period;
• 144 000 / 352.8 \u003d 408,16 - Middle earnings of the employee.

If any month in the estimated period, the employee worked not completely (does not play roles, whether he was sick, he was on vacation or business trip), then the number of calendar days worked on them can be found according to the following formula:

29.4 / Number of calendar days in a month * The number of calendar days actually spent in the month of interest.

In practice, it may look like that. Let in the calculated period the worker sick 12 days. His wages for 11 months amounted to 12 thousand rubles per month. Salary for the twelfth month - 7 200 rubles (30 calendar days).

The total amount of earnings in the settlement period will be 12,000 * 11 + 7 200 \u003d 139 200 rubles.

In fact, spent time in the estimated period - 29.4 * 11 \u003d 323.4 + (29.4 / 30 * 18) 17.64 \u003d 341.04.

So, the average earnings will be equal to 139 200/341.04 \u003d 408.16 rubles.

As an employee sick 12 days, this period must be deducted from the calculated one. This means that in fact, the employee worked in the month of interest to only 18 days. Since each calendar month is used to calculate the average earnings, a value of 29.4 days is used, the number of spent calendar days in the month must be adjusted accordingly.

What else is worth knowing about average earnings? When dismissing in connection with the liquidation of the enterprise, the employee is relying a one-time monthly allowance in the amount of average monthly salary. When calculating, the number of days is taken, which is in the first month after the month of dismissal.

If the employee on behalf of the leadership worked overtimely (as well as on weekends and holidays), then the average earnings are multiplied by the correction ratio - respectively, evening, night, festive. True, this is relevant only if overtime work is not prescribed by the employee functionality.

To calculate a wide variety of payments that the employee is due, it is necessary to pre-determine its average wage. It takes place mainly in situations where labor payment cannot be carried out according to ordinary rules. The calculation of the average salary is carried out in the manner prescribed at the legislative level. And we will try to figure out how this indicator is determined.

It will be about what is hidden behind the term "average salary", in what cases it is necessary to calculate it and in what formula this calculation is carried out. In addition, for clarity, we have prepared an example of determining this indicator to calculate the amount of vacation pay.

The average salary is ...

Under the concept of "average salary" implies an indicator of the amount of remuneration calculated on average for one or another period of work. Depending on the target with which it is necessary to calculate the average wage, it can be determined for the month (the so-called average monthly salary), quarter, year or another period. However, when the calculation is made to accrue the employee of certain payments, the basic value is the average day earnings.

When do you need to know the average salary?

The average monthly (average daily) wage is calculated in order to identify a number of payments to which the employee has the right. Information on payments, when calculating which the average salary indicator is used, is contained in the Labor Code. Here are the main of them:

• Vacations.
• Compensation for unused vacation (for example, when dismissal).
• Payment time of study with a separation from production.
• Traveling.
• Output benefit when dismissal.
• Wage due to liberation from the main work for negotiations and perform other similar tasks.
• The work of employees temporarily translated to another work with the preservation of the former salary.
• Payment during the forced downtime (if an employer is guilty or if it has been given to events that have led to it, none of the parties to labor relations are not involved).

Important: This list is not exhaustive, the need to calculate the average monthly salary may occur under other circumstances.

How is the average wage calculated?

The procedure for determining this indicator is strictly regulated by law. How to calculate the average salary, described in the Labor Code and Government Decree No. 922 dated December 24, 2007 "On the features of the procedure for calculating average wages." In the first of the named regulations, general information contains general information, and in the second - a detailed procedure for calculating, taking into account different circumstances.

The main principle that underlies the determination of the average salary size is to use data on remuneration for a certain period (predominantly annual). To determine the average wage, it is important for what purpose is calculated. The approaches to it differ when calculating vacation and compensation for unused vacation, as well as other payments.

Important: In the amount of wages to determine its average size, payments of any species are included, if they are provided for by the specific employer of the wage system.

It is not taken into account when calculating the average monthly salary of social and other payments that are not related to pay for labor (payment of recreation of workers, utilities, training, travel and nutrition, as well as material assistance and other similar accruals).

General formula for calculating medium zp

In accordance with the Labor Code, the formula for calculating the average salary is based on the accrued wage worker for a period of duration in 12 previous calendar months. This is the so-called billing period. If an employee worked less than a year, the actual number of months is taken into account. If a month, in which the average monthly salary is determined, the person did not work at all, its income is taken into account for the current month. Of the total one-year (or for a lower period), the amount of wages is calculated by the average daily earnings. And already taking into account this indicator, the amount of one or another payment (selling, hospital, travel, etc.) is determined. The general formula for calculating is as follows:

Average monthly salary (SZR) \u003d Average day salary (SDZ) x Number of payment days in the average.

The procedure for determining the size of the day salary differs depending on which calculation is carried out. The main difference is that the average salary is determined from the average number of calendar days in a month (29.3) to calculate the release payments. And when calculating other payments (travel, hospital, etc.), only actually spent (workers) days are taken into account.

Middle salary for vacation

SDZ \u003d Total annual amount / (29.3 x 12).

29.3 is a fixed coefficient, which is the average number of calendar days of the month for the year excluding 14 official holidays in which exemptions occurs.

If not all 12 months of the current period, the employee worked completely or some periods need to be excluded, the calculation is carried out in the following order:

SDZ \u003d Total one-year amount / (29.3 x Number of fully spent months + number of days of work in incompletely spent months).

The calculation of the number of days in each of the incomplete months of work is carried out according to the following formula: 29.3 / calendar days non-pollen X-wide days

It should be mentioned that in some cases considered an example of calculating the average salary per day cannot be used. We are talking about granting holidays not in calendar days, as it happens in most cases, but in workers. Under such circumstances, a special formula is used:

SDZ \u003d Total annual amount / number of working days in the 12th month period at the rate of the 6-day working week.

From a 12-month settlement period to determine the average wage, it is necessary to exclude periods when the vacation was provided, including a decret, or weekend as a parent, causing a disabled child when the average earnings remained, a period of disability, the time when the duties were not performed from - Forging, downtime or other reasons independent of the employee and its leadership, as well as other periods of liberation from work. If the salary has not been accrued during the estimated period, the calculation is carried out with regard to wages for the previous 12 months.

Middle salary for other payments

There may be an average day salary or clock. In the first case, the following formula applies:

SDZ \u003d Total annual amounts / waste days.

The average hour salary is defined as follows:

CX \u003d Total one-year amount / spent clock.

An example of calculating the average monthly salary of the employee

Suppose you need to calculate the holidays for January 2018. At the same time, the estimated 12-month period (January 2016 - December 2017) is a time when the employee was temporarily disabled (October 19-30, 2017). It must be excluded from the period for which the payment of labor is taken into account. In this case, the number of days spent this month for calculating the release is 11. To obtain this figure, we used the above formula:

11 \u003d 29.3 / Calendar days in October 2017 (31) X-worked in October 2017 (12).

The same calculation must be carried out on each of the incomplete months of work, which fell into a 12-month period for calculating the average monthly wage, put an employee at the time of vacation. But for example, in our case, October 2017 is the only incomplete month of work, and the remaining 11 months the citizen worked continuously. As a total salaries for 12 months, take 500 thousand rubles. Under such circumstances, the average daytime wage in January 2018 (vacation month) will be 1500.15 rubles. The calculation is made in the following order:

1500,15 \u003d 500,000 (total salary amount for 12 months) / (29.3 x 11 (the number of completely spent months) + 11 (the number of days of work in the incompletely spent months).

It remains to multiply the resulting indicator of the average daily salary on the number of days of rest, and we will get holidays in the form of the average monthly wage.

Let's sum up

The average salary is a calculated on average for a certain period (day, month, quarter, year, etc.) the amount of the accrued wage worker. This indicator is used to calculate the various payments, which are carried out in the case of changes in the mode of operation, including during vacation, business trips, disability, etc.

To determine the amounts of such payments, the average daytime wage for the 12th months of operation is used. It is calculated differently to determine the amount of vacation tax and other payments. The formula also differs in the case when not all months of the estimated one-year period is fully worked out. To easier to determine your own average salary, you can use an example of its calculation.

The calculation operation of the average amount of employee earnings from the point of view of mathematics is a task for junior primary school classes. It is necessary for the amount of the accrued employee (taking into account all the raising and lower coefficients) for the estimated period of income to share for days actually spent by the employee in the same period.

However, this apparent simplicity is very deceptive. The main difficulty facing the accountant practitioners is to determine the total salary and the number of days in the period that should be involved in the calculation.

For what you need to define the average daytime earnings

Determining the average daily salary, should be guided by the provisions Decisions of the Government of the Russian Federation №-922 dated December 24, 2007 (further decree). According to the decision, the average earnings of the employee is taken into account in the work of accruals for the periods in which the employee, according to the legislation, is maintained by the average salary. These periods include:

• vacation;
• business trips,
• passing a medical examination;
• forced simple (simple not about the fault of the employee);
• days of donor blood delivery;
• forced rusher;
• visit the court sessions, the prosecution authorities, the military registration and enlistment office.

What is taken into account when calculating

In accordance with the decree, the estimated period is the calendar year (12 months), which preceded the month in which the calculation is made. For example, if the calculation is performed in November 2018, the settlement is considered to be the period from 1.11.2017 to 10/31/2018.

In paragraph 5 of the Resolution, it is said that when determining the average daily salaries, only the days actually spent by the employee are subject to accounting. Therefore, out of the total, it is necessary to subtract the days for which the employee was charged the average salary. The legislation provides for the following situations in which the employee's salary is calculated on the basis of its average daily salary last period:

• Was on vacation or service business trip;
• Visited government agencies (court, prosecutor's office, military registration and enlistment office);
• Idle or strolled for reasons independent of him;
• Was on the hospital;
• Located in unpaid vacation.

When calculating the total amount of income received by the employee during the estimated period, it is necessary to be guided by paragraph 2 of the decision, which lists the types of payments that are included in the aggregate employee income:

• Wage;
• Surcharges and various surcharges for gravity, professional skill, experience, etc.;
• Compensating payments related to heavy working conditions, overtime work and work in non-working days (holidays and weekends);
• Prizes, bonuses, remuneration and other payments provided for in a collective agreement or internal provisions regarding the remuneration approved in the enterprise.

Not included in the calculation of cumulative income, according to clause 3 of the Resolution, the following types of payments:

• Various types of social benefits (payment of travel, vouchers, material assistance, etc.);
• Dividends;
• Remuneration to the participants of the Supervisory Boards and Board of Directors.

Calculation order

The number of days is calculated by the production calendaradopted at the enterprise. The management of the enterprise is allowed to establish other time frames of the estimated period (for example, a day, three months, six months, a year, two years), but two rules should be carried out strictly:

• The decision to change the calculation period should be reflected in the collective agreement or in the work adopted at the enterprise.
• The change in the framework of the calculation period should not entail the infringement of an employee (reducing accrual due to it) in comparison with the standard period.

In various non-standard situations, various estimated periods are applied to calculate the average daily earnings.

For example, when calling a military-rich employee for fees or calls for urgent service, the estimated period is two months (calendar), which precede the month of the fees. That is, if the employee goes to the fees in November 2018, the calculation takes into account the income for the period from 09/10/8 to 31.10.2018.

In 2014, for the calculation of the temporary disability benefit, as well as maternity benefits and child care, information for 2 calendar years is taken into account. Thus, depending on whether a leap year falls on or not to the estimated period, the number of days taken into account may be 730 or 731.

The calculation process is discussed in detail in the following video:

Examples of calculation

Example 1.

The situation of labor adopted at the enterprise CJSC Baikal provides for the employees of the enterprise 40-hour working week (eight-hour working day).

In November 2014, the company's management decides on the direction of Ivanov's employee I. I. to advanced training courses that will be held from 3 to 14 November 2014. At the time of staying at the courses (10 working days), his average daily salary remains.

The period for the calculation is the calendar year - from 1.11.2013 to 10/31/2014

The number of days amounted to:

• November 2013 - 21 days;
• December 2013 - 22 days;
• January 2014 - 16 days;
• February 2014 - 20 days;
• March 2014 - 21 days;
• April 2014 - 21 days;
• May 2014 - 21 days;
• June 2014 - 20 days;
• July 2014 -22 day;
• August 2014 - 23 days;
• September 2014 - 20 days;
• October 2014 - 23 days.

Total period for calculation amounted to 250 days.


Throughout this period, the employee was charged on the basis of the average estimated previously calculated by the following reasons:

• In the period from 4 to 8 November 2013 (5 days), the employee was on a business trip;
• From 2 to 25 June 2014 (18 days), he was given an annual regular vacation.

In the settlement period, the employee was worked out: 250-5-18 \u003d 227 days. The cumulative income of Ivanova I. I. for this period amounted to (salary and premium) 398,000 rubles.

Mr. Ivanov's average daily salary for the same time interval is: 398 000/227 \u003d 1753.30 rubles.

When calculating wages for the time spent on advanced training courses, the employee should be charged 1753.30 * 10 \u003d 17 533 rubles.

Example 2.

• Officer's official salary - 30,000 rubles per month;
• The coefficient of 1.3 terrain;
• Supplement for work in special climatic conditions - 30%.
• In just full time, the employee's salary amounted to 48 thousand.

The employee was on a business trip for 5 days (workers) from 07/16/2013 to 07/20/2013. To accrunet the salary employee for July, it is necessary to take into account the days held on a business trip for which the salary should be accrued based on the calculation of its average daily earnings.

To determine this indicator, it is required to determine the cumulative earnings of the employee and the number of days. When calculating, the period is taken into account from 01.07.2012 to 06/30/2013.

According to the worker calendar approved in the enterprise, the calculation period includes 249 days. From this number it is necessary to subtract:

• days held by employee on business trips - 8 days;
• days of the next vacation - 26 days;
• days when an employee was sick, confirmed by a hospital leaf - 6 days.

As a result, we define that the employee actually worked for the period of 209 days. During the same period, he was accrued in the form of salary, surcharges and premiums 522 500 rubles. The average daily earnings of the employee amounted to 2 500 rubles.


July 2013 consisted of 22 working days. During this month, the employee was made by the following accruals:

• the salary amount calculated in proportion to spent days is 37,090 rubles;
• the average saved earnings during the business period - 12.5 thousand rubles;
• just per July accrued 49 590 rubles.

Example 3. Calculation if the salary was raised in the settlement period

Often, the practicing accountants make mistakes by counting on the average daily salary in a similar situation.

The main reason for such errors is that the calculation does not adjust the total income of the employee, taking into account the coefficient (or coefficients) of the recalculation, which is calculated by dividing the amount of the salary after increasing the amount of the salary before increasing.

For example, in 2013, an employee was appointed official salary in the amount of 20,000 rubles. In February 2014, its salary was increased by 25% and became equal to 25,000 rubles. For November 2013 - January 2014, he was accrued 60,000 rubles (the employee worked out all the working days provided for by the worker calendar), and from February to October 2014, the accrued wages were 225,000 rubles. To calculate the corrective coefficient, 25,000 per 20,000 should be divided. As a result of division, we obtain the coefficient of 1.25. Next, we multiply on the obtained salary coefficient, which was accrued to the employee before the increase: 60,000 * 1.25 \u003d 75,000.

As a result of the addition, taking into account the coefficient of recalculation of the salary amount before increasing and salaries, after the increase, we obtain the total amount of income received by the employee in the settlement period: 75000 + 22 5000 \u003d 300,000 rubles. The calculation of the average daily salary must be based on the result obtained.

If during the calculation period, the salary of the employee changed several times, a similar recalculation of the previously received salary must be fulfilled for each case.

Asking any person about what he wakes up daily early in the morning and goes to his work, you will hear: "For salaries." The statements that people work in order to implement themselves, get acquainted with new people, do something useful - only beautiful formulations from their resume. Perhaps such phrases can afford to themselves who have already earned enough money, and they can not work for someone, but only on themselves and in their pleasure.

There is where to strive

It is no secret to anyone that the average monthly salary in Russia is at a lower level than in successful European countries, as well as in the United States of America. But, comparing it, it is necessary to take care of both purchasing power, as in different countries and different prices for goods are installed, which makes accommodation in various places more or less costly for humans.

So, in 2014, in general, the average monthly salary in Russia was 30 thousand rubles. It equals $ 534 in dollar equivalent (at the rate that was observed at the end of December 2014). But in various cities, it differs in fact. The highest level is observed in the capital and in other large and developed cities. And in the depths of Russia, this amount is much lower.

United States pay their working more

And, for example, in the US, the average monthly salary was $ 4,400. Of course, this difference is very sensible, although the cost of living in these countries cannot be compared.

And in 2015, despite the fact that in Russia the revenues of workers increased slightly and amounted to 32 thousand rubles per month, in real terms the purchasing power of citizens fell noticeably. If we translate into US dollars, then the number will be equal to 484 cu The growing level of inflation is the factor that still exacerbates this position.

At the same time, the average monthly wages did not change, it remained at the same level.

Comparing the average wage level, it is necessary to take into account the purchasing power

If you take the whole world in general, then the highest salary of Norwegians, which, on average, receive 4,4 dollars each month. United States of America occupy a second position. Germany and Japan divide the 3rd place with a result of $ 4100. And in Ukraine, for example, the average income is $ 220, although there is a noticeable gradation of income, depending on the development of a city (as in Russia), which affects the average value of the indicator under consideration.

Error with a comparison of such numbers to take into account only a currency rate. And although the Russian ruble last year showed enough ratings and was more stable than today, he does not have the same influence as the West Dollar.

How to calculate the average monthly salary?

In fact, there are several ways to do. A one or another approach to the calculation depends on the purposes for which he, actually being done.

The easiest thing is the actual average monthly wage, which is equal to the ratio of cash payments employee during a certain period to their number. This method is used in all enterprises to compare the level of income of their own employees. The mid-monthly wage formula is as follows:

SRZP (M) \u003d (ZPF1 + ... + SPFP) / P,

SPF1 - actually paid salary for that month, which is the beginning of the estimated period.

SPFP - actually paid wages for a month, which is considered to be the end of the estimated period.

P is the number of months, which is located inside a calculated period of time.

But in this matter is not so unequivocal. The average monthly salary calculation can differ significantly, and the final result will be completely different. What is it connected with? First of all, the calculation formula depends on the target for which these data is needed.

The average wage is calculated in different ways.

In order to deal with this better, it is necessary to understand that there are different types of wages in reporting forms.

Well this question should own an accountant for the implementation of payroll settlements.

For example, the average monthly accrued salary and paid are two different concepts, and at first glance, an ordinary person is difficult to figure out what.

The division of these definitions occurs due to the fact that before you pay the money, the employer must pay taxes for you. That is, a person is accrued about 20% more from how much he actually gives money.

If taxes are canceled, then people will earn more

Accordingly, if the state adopted the law, which would cancel all types of taxes, fees, boards, and the like, there would be a sharp jump in the amount of wages issued.

If you argue from non-accounting science, but economic, then the average monthly nominal wage is this amount that a person paid for his work, separated by the number of payments. It can be paid both for the worked hours and the volume of work itself.

In this case, the real salary is a mapping of that real purchasing power that money remains left after making any mandatory payments.

How is the average monthly accrued wage of workers?

Such analysis is performed at each enterprise and is made in order to understand how efficiently the workforce is used. For example, if you analyze the effectiveness of labor in one year, then you need to compare the costs spent on the payment of work to employees (the average monthly nominal wage of employees), as well as the amount of product produced.

It should be done to make the appropriate amendments: do not take into account the effect on the final result of the factors that led to the acceleration or slower output of products that workers could not have influenced. For example, it may be a lack of materials in a warehouse for the production of products and a simpleness of a production nature, not due to the fault of employees, but because of their incorrect load administrative and management personnel.

What formula will help calculate average salary?

To carry out such an analysis for 2014, it is necessary to use the following formula:

SRZPR (m) \u003d (svpnoya + ... + zpen) / 12,

SRZPR (M) - average monthly salary, rub.

Zpnoya is the total amount of accrued salary for all workers in January.

ZPONO - the total amount of accrued salary on all workers for December.

Then you need to take the average amount of products manufactured, which can be calculated by the same formula:

Ksp \u003d (kya + ... + kd) / 12,

KSR \u003d Average number of products manufactured per year.

Kya \u003d the amount of manufactured goods in January.

CD \u003d number of finished products for December.

Next, it is necessary to divide the average number of manufactured goods for 2014 on average monthly wage. The resulting number will talk about how much salary is spent on the production of one unit of finished products.

Thus, it is necessary to know what the average monthly wage on the years of past production periods. The higher the figure, the lower the productivity, and vice versa.

Why should I count this indicator?

The level of medium salary is interested in banks during lending. This is especially important if you want to take a loan for a decent amount. For example, with mortgage insurance, banks require certificates of income as a borrower, so his family and guarantors. By collecting these references, the bank expects the credit card's solvency to identify its maximum payments for credit monthly payments.

At the same time, it is not enough to have the level of average monthly wage equal to this payment that is to be brought to the bank. Everyone understands that there is a minimum level of income that is calculated from a certain list of goods and services.

That is, a person needs to eat something, pay for an apartment, utilities, etc. In this regard, if you have a small average monthly income, then take a similar loan, unfortunately, will not work.

What should be the average monthly salary to get a loan?

If we are talking about mortgage lending, then take the planned amount of the loan payment and add a minimum cost of living on each member of your family. If the level of your salary is the longer amount, you have a real opportunity to get such a loan.

On loans on goods, everything is much easier, and banks are watching only that your salary is enough to cover the costs of the loan.