Average monthly wage, types of accruals

The average monthly wage is the ratio of the amount of earnings to the amount of time worked. Calculate it is necessary for different cases of payments to employees. For different cases, the calculation is carried out in different ways.

So, for example, for holiday sales, the calculation is made by the following formula:

LZP = GZP: 12: 29.4 x 28, where

FWS - average monthly wage;

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

12 - number of months fully worked out.

29.4 - coefficient for the calculation of vacation.

28 - days of leave stipulated by the Labor Code.

The average monthly salary for accruals on the sick-list is calculated in a completely different way. To do this, take the amount of earnings for 2 years prior to the time in which the accrual is made on the incapacity sheet, divide it by 730 days and multiply by the number of days of illness. In this case, it is necessary to provide that the average monthly wage does not exceed the maximum value in 2013 - 58970 rubles. And there were no less than the minimum wage in the country - 5205 rubles. It should be borne in mind that before going to the hospital worker was on full working day and week. In Moscow and some other regions, the minimum wage is fixed more.

There are other payments, where the average monthly wage is taken into account. This is payment for donor certificates, downtime due to the employer's fault, travel expenses, severance pay , employment allowance at the employment center, educational leave, provided that the educational institution has state registration and license, additional leave, transfer of the employee to work with Lower earnings, the passage of physical examinations. Here, when calculating, there are also some nuances.

In general, when calculating the average earnings, not all payments are taken. For example, social benefits are excluded: material assistance, one-off bonuses at the expense of the enterprise's profits, payments for burial, compensation for late payment of wages, accruals for sick leave and vacation.

Such payments as quarterly or annual premiums are included in the calculation in the proportion that relates to the calculation period. For example, in April, a premium was accrued based on the results of the work of the first quarter. It is necessary to calculate the average salary for the period February-April. For the calculation, the accruals for February and March are taken, plus the share of the quarterly premium attributable to these months, as well as the accruals for April without a premium.

In general, as for the whole country, the average monthly salary in Russia is 27 thousand rubles. This is according to the statistical data of the 1st quarter of 2013. In comparison with the data of other countries, Russia occupies the 11th place in terms of average income - $ 900. In the first place is Norway, where the average monthly salary is 5,500 dollars, on the second - the US - 4,300 dollars, on the third - Germany - 4000 dollars. If we compare the CIS countries, our positions are more optimistic: the first place is Russia, the second is Kazakhstan, the third is Azerbaijan. In general, the government plans to withdraw the country by 2030 to the level of salaries of the leading countries, for this, the level of income Russians should grow by 2 times, and pension payments should increase by 3 times, given the increase in the level of inflation to date.