Average wages are calculated quite often in practice. For example, an accountant needs this indicator when calculating compensations, payments and other cases that are provided for by the Labor Code of the Russian Federation. On December 24, 2007, the Government approved a resolution on the procedure for calculating the average salary, but, nevertheless, accountants have some difficulties and questions regarding this calculation.
Instructions
Step 1
First, define the billing period. To do this, you need to find out the actual hours worked for the billing period, which is 12 months (year). For example, an employee is given the due leave from July 5, 2011. Thus, the billing period will be the period from July 1, 2010 to June 30, 2011.
Step 2
Next, add up all payments for the billing period, including allowances, compensations, bonuses. An exception may be material assistance and allowances in connection with the holidays (gifts). For example, an employee in the period from July 1, 2010 to June 30, 2011 was paid a salary in the amount of 120,000 rubles.
Step 3
Then it is necessary to divide the received wages for the billing period by the amount of calendar days worked in this period. 120,000 / (22 + 22 + 22 + 21 + 21 + 23 + 15 + 19 + 22 + 21 + 20 + 21) = 481, 93 rubles. (average daily earnings). After that, you need to multiply the average daily earnings by the number of days you need.
Step 4
If you need to calculate the average wage in the enterprise for all employees, then the next month / number of employees in the enterprise is used. For example, three employees are employed, two of whom have a salary of 6,000 rubles, and the other - 5,500 rubles. Thus, 6000 * 2 + 5500 = 17500 rubles (monthly wages fund). Average salary = 17,500 / 3 = 5833, 33 rubles.
