The average monthly wage is the ratio of the amount of earnings to the amount of time worked. It may be necessary to calculate it for various cases of payments to employees. For different cases, the calculation is made in different ways.
So, for example, for vacation calculation is carried out according to the following formula:
SZP = GZP: 12: 29.4 x 28, where
SZP - average monthly salary;
GZP - salary for the year, take all types of accruals included in the payroll.
12 - the number of months fully worked.
29.4 - coefficient for calculating vacation pay.
28 - days of vacation provided for by the labor code.
The average monthly wage for sick pay accruals is calculated very differently. To do this, take the amount of earnings for 2 years preceding the time at which accrual according to the disability sheet is made, 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 salary does not exceed the maximum value in 2013 - 58970 rubles, and also not less than the minimum wage in the country - 5205 rubles. It must be borne in mind that before entering the hospital worker was on a full day and a week. In Moscow and some other regions, the minimum wage is set more.
There are other payments where the average monthly wage is taken into account. This is payment according to donor certificates, downtime due to the fault of the employer, travel expenses, severance pay upon dismissal, allowance for registration at the employment center, study leave, provided that the educational institution has state registration and license, additional leave, the employee is transferred to work with lower earnings, medical examinations. Here, the accrual also has its own nuances.
In general, when calculating average earnings, not all payments are taken. For example, social services are excluded: material assistance, one-time bonuses from the profits of the enterprise, payments for burial, compensation for untimely payment of wages, accruals on sick leave and vacation pay.
Payments such as quarterly or annual premiums are included in the calculation in the proportion that relates to the accounting period. For example, in April, a bonus was awarded based on the results of the first quarter. It is necessary to calculate the average salary for the period February - April. For calculation, the sums of accruals for February and March, plus the share of the quarterly premium attributable to these months, as well as accruals for April without a premium, are taken.
In general, with regard to the whole country, the average monthly salary in Russia is 27 thousand rubles. This is according to the statistics of the first quarter of 2013. Compared with data from other countries, Russia ranks 11th in terms of average income - $ 900. In the first place is Norway, where the average monthly wage is $ 5, 500, in the second - the United States - $ 4, 300, in the third - Germany - $ 4, 000. If we take the CIS countries for comparison, then our positions are more optimistic: the first place is Russia, the second is Kazakhstan, and the third is Azerbaijan. In general, the government plans to bring the country to the level of salaries of leading countries by 2030, for this the income level of Russians should increase by 2 times, and pension payments should increase by 3 times, given the increase in inflation today.
