The average monthly wage must be calculated when paying benefits, various compensations and other payments provided for by the Labor Code. As a rule, this indicator includes all payments that relate to labor remuneration, that is, bonuses, allowances, salary, remuneration - everything that was subject to personal income tax.
Instructions
Step 1
The first thing you need to do is determine the period for which you need to calculate the average monthly wage. If, for example, you need to calculate the amount of compensation for unused vacation, then the calculation period will be equal to the period of time in which you did not use the annual paid vacation.
Step 2
After that, using the payroll for this period, add up all payments that were subject to income tax (PIT). Please note that any financial assistance, as well as payments given as a gift, should be deducted from this amount.
Step 3
Then divide the received amount by the number of months in the billing period. For example, an engineer received a salary in the amount of 88,000 rubles for 8 months of work. Thus, the average monthly wage will be equal to 88,000 rubles / 8 months = 11,000 rubles.
Step 4
But what if the month is not fully worked out? Rostrud explains that for calculating compensation for unused vacation, as well as for calculating vacation payments, a month that has not been fully worked can be rounded off, for example, if an employee has worked 15 or more days in a month, then this period is included in the calculation as a whole unit. Conversely, if he worked less than 15 days, then this time is excluded from the calculation.
Step 5
If you need to calculate the average salary for calculating maternity benefits, add up all payments for the last 12 or 24 months (at the discretion of the employee). Then also add up all payments and get the average monthly salary by dividing the amounts given out for the billing period by the number of months.
Step 6
When calculating the average monthly salary for the payment of severance pay, you need to take into account the last 12 months, that is, the calendar year.
