Salary is a reward for work. Its size depends on what kind of qualifications the employee has, what is the complexity of the work performed, its conditions, quantity and quality. The salary also includes compensation payments, allowances, incentive payments (bonuses) and surcharges.
The calculation of average wages is carried out in a uniform manner provided for in the Labor Code.
The calculation of the average monthly wage takes into account all types of payments that are determined by the unified system of remuneration paid by the employer, regardless of what sources were used for these payments.
Under various modes of work, the calculation of the average wage is determined on the basis of the actually accrued wages to the employee and its actual output. The calculation of the average wage is calculated for the last 12 calendar months before the period in which the average salary remained for the employee. It should be borne in mind that the calendar month is the period from the first to the thirtieth (thirty-first) day of the corresponding months, inclusive, including in February from the first to the 28th (29th) day.
Payroll, formula:
S = P / R,
where P is the cost of labor;
R is the average number of employees.
The calculation of the average daily earnings for vacation pay and compensation payments for unused vacation is carried out in the same way as for the average salary for the last 12 calendar months, by dividing the amount of accrued wages by 12, and then dividing by 29.4 (average monthly calendar days) .
In the employment contract, another calculation of the average wage is also possible. With him, the period is stipulated by local regulatory acts, but only if this does not in any way worsen the condition of workers.
The types of benefits that apply to the respective employers include:
salaries accrued at tariff rates or salaries for the worked time period;
salaries accrued for work performed as a percentage of revenue;
salaries accrued for work performed at the piece rate;
non-cash salary;
cash rewards;
and etc.
When calculating wages, social payments or other payments, such as material assistance or utility bills, tuition, travel, leisure, meals and other payments, are never taken into account.
In the case when the employee did not receive actually accrued wages or there were not actually days worked, such earnings are determined from the amounts of wages for previous periods equal to the estimated ones.
In various cases, the average monthly salary of workers who have worked the full rate of all working hours and fulfilled the labor standard cannot be less than the minimum wage established by the Federal Law.
Payroll calculations are a labor-intensive work, the solution of which will require attentiveness and certain skills in accounting.