Average monthly wages, types of accruals
The average monthly wage is the ratiothe 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.
SZP = GZP: 12: 29.4 x 28, where
SZP - average monthly salary;
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 in the Labor Code.
Average monthly wages forthe hospital sheet 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. Also, there were no less than the minimum wage in the country - 5205 rubles. It must 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.
In general, when calculating the average earnings,all payments. 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 on sick leave cards and holiday pay.
Such payments as quarterly or annualpremiums 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 accrual amounts are taken for February and March, plus the quarterly premium for these months, as well as the accruals for April without a premium.