To approve the attached Rules for the allocation of funds (part of funds) of maternal (family) capital for education by a child (children) and the implementation of other expenses related to the acquisition of education by a child (children). Calculation of average earnings

"Official materials for an accountant. Comments and consultations", 2008, N 4
TO THE REGULATION OF THE GOVERNMENT OF THE RF OF 24.12.2007 N 922
"ON FEATURES OF THE CALCULATION PROCEDURE
AVERAGE WAGE "\u003e
Decree of the Government of the Russian Federation of 24.12.2007 N 922 approved the Regulation on the features of the procedure for calculating the average wages (hereinafter - Regulation N 922). This document was published in Rossiyskaya Gazeta on December 29, 2007, and came into force seven days later. Starting from January 6, 2008, when calculating average earnings, one should be guided by the new Regulation. From that moment on, the previous procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of 11.04.2003 N 213 (hereinafter - Regulation N 213), became invalid.
Regulation N 922 should be applied when calculating the average earnings that are retained for employees who are in labor relations with institutions, organizations and enterprises in cases determined by the Labor Code of the Russian Federation.
This procedure does not apply to cases where other rules for calculating average earnings are established by law, for example, when calculating benefits for temporary disability, benefits for pregnancy and childbirth; monthly allowance for caring for a child up to the age of 1.5 years; unemployment benefits; pensions.
Payments taken into account when calculating average earnings
The list of payments that are taken into account when calculating average earnings has remained practically unchanged. It continues to include:
wages (salary, piecework, hourly, percentage of proceeds from the sale of products, etc.), issued both in cash and in kind;
pay for civil servants;
royalties from media and arts organizations;
remuneration for performance of functions class teacher;
allowances and surcharges to tariff rates or salaries;
payments related to working conditions;
bonuses and remuneration provided by the remuneration system;
other types of salary payments applied by the respective employer.
In addition, clause 2 of Regulation N 922 mentions the monetary remuneration accrued:
for the hours worked to persons filling public positions of subjects Russian Federation;
deputies, members of elected bodies of local self-government, elected officials of local self-government, members of election commissions acting on a permanent basis;
municipal employees for the hours worked;
for performing the functions of a class teacher to pedagogical workers of state and municipal educational institutions.
The difference in the official salaries of employees who switched to a lower-paid job (position) while maintaining the size of the official salary at the previous place of work (position) is not included in the new list.
Moreover, when calculating the average wage, one should not take into account payments of a social nature and other payments that are not related to remuneration (clause 3 of Regulation N 922). We are talking about material assistance, payment of the cost of food, travel, training, utilities, rest and other payments.
Salaries accrued to teachers of primary and secondary institutions vocational education for hours of teaching in excess of the established or reduced annual teaching load, previously it was taken into account when calculating the average earnings in the amount of 1/10 for each month of the calculation period. This procedure was necessary when the calculation period for calculating vacation pay and compensation for unused vacation was three months.
After October 6, 2006, when calculating the average salary, the 12 months that precede the event in accordance with which the average earnings are calculated are taken into account, therefore, the salaries of teachers for hours of teaching work in excess of the established or reduced workload are taken into account in the calculation of the average earnings.
Time excluded from the billing period
When calculating the average earnings, the time is excluded from the accounting period, as well as the amounts accrued during this time, if the employee retained the average earnings in accordance with the legislation of the Russian Federation.
Working women with children under the age of one and a half years, in addition to a break for rest and meals, are provided with additional breaks for feeding the child at least every three hours for at least 30 minutes.
Breaks for feeding children under the age of one and a half years are included in work time and are payable in the amount of the average wage (Article 258 of the Labor Code of the Russian Federation), therefore, when calculating the average earnings, neither the feeding time nor the payments accrued for this period are taken into account. Such clarifications are presented in the Letter of the Ministry of Labor of the Russian Federation of July 10, 2003 N 1139-21, which clarifies some issues of the application of the Regulations on the specifics of the procedure for calculating the average wage, approved by Resolution of the Government of the Russian Federation N 213.
After January 6, 2008, feeding breaks should not be excluded from the billing period. In addition, the average earnings accrued to women during breaks for feeding a child must be taken into account in the composition of payments taken into account when calculating the average wage (clause 4 of Regulation N 922).
According to paragraphs. "g" clause 4 of Regulation N 213 excluded from the calculation period periods when the employee was provided with days of rest (time off) in connection with work in excess of the normal working hours with a rotational method of organizing work.
Let us recall that with a decrease in the duration of daily rest and the absence of days off in some calendar weeks, overworking accumulates in the summarized recording of working hours. According to Part 3 of Art. 301 of the Labor Code of the Russian Federation, hours of processing working time within the work schedule on a shift can be accumulated during a calendar year and summed up to whole days with the subsequent provision of additional days of rest.
Rest days in connection with work outside the normal working hours within the accounting period are paid in the amount of the tariff rate (salary), unless otherwise established by the collective or labor contract (part 4 of article 301 of the Labor Code of the Russian Federation). This formulation, in our opinion, is unsuccessful, since processing hours should be paid. If, for example, one day off is provided for every 8 hours of processing, then the amount of payment for this day off is determined on the basis of 8 hours. This conclusion follows from the Decision of the Supreme Court of the Russian Federation of 04.07.2002 N GKPI2002-398 and the Definition of the Supreme Court of the Russian Federation from 19.09.2002 N KAS02-498.
There is no such norm in Regulation N 922. Consequently, after January 6, 2008, when calculating the average earnings, rest days in connection with work in excess of normal working hours should not be excluded under the rotational method.
Calculation of average earnings for vacation pay
and compensation for unused vacation
Federal Law of June 30, 2006 N 90-FZ amended Art. 139 of the Labor Code of the Russian Federation. According to the specified changes, when calculating the average daily earnings for payment from launches, the amount of wages is used for an estimated period of not 3, but 12 months. The coefficient of 29.4 is used as the average monthly number of calendar days, not 29.6. In this case, a calendar month is considered the period from the 1st to the 30th (31st) day of the corresponding month, inclusive (in February - to the 28th (29th) day inclusive). The same procedure is now spelled out in the Decree of the Government of the Russian Federation N 922.
If the billing period is fully worked by the employee, then it is calculated as follows. The amount of earnings for the billing period should be divided by 12 months and by the average monthly number of calendar days - 29.4 (clause 10 of Regulation N 922). The resulting value is multiplied by calendar days vacation.
If one or several months of the billing period are not fully worked out, then when calculating the average earnings, payments accrued in the billing period must be divided by the amount:
the average monthly number of calendar days (29.4), multiplied by the number of full calendar months;
and the number of calendar days in incomplete calendar months.
This calculation procedure is valid if the duration of the vacation is calculated in calendar days.
The average daily earnings for the payment of vacations granted in working days, as well as for the payment of compensation for unused vacations in working days, is still calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week (clause 11 of the Regulation N 922).
Determining the number of days in a month that is not fully worked
According to Decree of the Government of the Russian Federation N 213, special coefficients were used to determine the number of calendar days in those months that the employee did not fully work.
If the duration of the vacation is set in calendar days, then the working days that the employee worked on the 5-day calendar working week, were transferred to calendar using a special coefficient 1.4 (clause 9 of Regulation N 213), which is calculated as the ratio of calendar and working days per week (7 calendar days: 5 working days) - example 1. Such a calculation algorithm led to the fact that the number of calendar days in an incompletely worked month turned out to be more than 29.4 (example 2).
Example 1. An employee worked only 15 days in a month of the billing period. To calculate the average earnings in 2007, working days should be converted to calendar days using a ratio of 1.4: 15 workdays. days x 1.4 \u003d 21 calendars day.
Example 2. In August 2007, an employee missed one day - he was taking unpaid leave. As a result, the month was not fully worked out.
According to the calendar of the 5-day working week in August - 23 working days. The employee actually worked 22 working days. When converting working days to calendar days, 30.8 calendars are obtained. days (22 working days x 1.4).
After the conversion of working days to calendar days, when calculating vacation pay, the actual payments for August should be multiplied not by 29.4, but by 30.8. As a result, the average daily earnings turned out to be less.
The regulation approved by Decree of the Government of the Russian Federation N 922 provides for a different algorithm for calculating the number of calendar days for months that an employee has not fully worked.
The number of calendar days in an incomplete calendar month is determined by dividing the average monthly number of calendar days by the number of calendar days of this month and multiplying by the number of calendar days falling on the hours worked in this month:
Number of calendar days in an incomplete calendar month \u003d 29.4: Number of calendar days in this month x Number of calendar days per time worked.
To calculate the number of calendar days per time worked, it is necessary to decrease the number of calendar days in a month by the period missed by the employee (example 3).
Example 3. Suppose that the calculation of the average earnings for vacation pay is carried out after the entry into force of the Government of the Russian Federation N 922. We use the conditions of the previous example.
The number of calendar days that fall on hours worked in August is 30 calendars. days (31 calendar days - 1 day of leave without pay).
Let's calculate the number of calendar days, which is taken into account when calculating the average earnings, for August: 29.4: 31 calendars. day x 30 calend. days \u003d 28.45 calendars day.
If the month of the calculation period was not fully worked out, then the coefficient 1.2 was used when calculating vacation pay in relation to leaves established in working days. It should have been used to convert working days worked according to the 5-day working week schedule to the number of working days according to the 6-day working week's schedule in the months that were not fully worked (clause 10 of Regulation N 213).
Regulation N 922 does not provide for such a recount. Moreover, the new Regulation does not provide any recommendations regarding the calculation of average earnings in the presence of not fully worked months.
Vacation and unused vacation compensation
with summarized accounting of working time
For the calculation of vacation pay and the amount of compensation for unused vacation for employees who have a cumulative record of working hours, the Government of the Russian Federation established a special procedure (paragraph 4, clause 13 of Regulation N 213).
According to this procedure, vacation pay should have been calculated on the basis of average hourly earnings. In order to determine it, it was necessary to divide the actually accrued wages for the billing period by the number of hours actually worked during this period (including overtime). The result had to be multiplied by the set number of hours in the work week and by the number of calendar weeks of vacation. As a result, it turned out that the average hourly earnings of an employee who worked overtime and received an increased payment for them, with this calculation, did not differ from the average hourly earnings of an employee who was not involved in overtime work and received much lower wages. In other words, an employee who worked more hours than they should have lost part of the average earnings retained for the period of annual paid leave.
That is why the Supreme Court of the Russian Federation recognized para. 4 clause 13 of the said Regulation is invalid from the date of its adoption, i.e. from April 11, 2003 (Decision of the Supreme Court of the Russian Federation of July 13, 2006 N GKPI06-637).
According to Decree of the Government of the Russian Federation N 922, to calculate the amount of vacation pay and compensation for unused vacation with the summarized accounting of working hours, it is necessary to calculate the average daily earnings (clause 9 of the Regulation). The procedure for calculating it is exactly the same as in all other cases of calculating vacation pay, which we have already described.
Payment for study leave
The new clause, which appeared in Regulation N 922, will undoubtedly delight those employees who are trained in evening or part-time education: after January 6, 2008, non-working holidayswho go on study leave are payable.
As a reminder, study leaves are provided strictly within the timeframes specified in the inquiry call educational institution, since it is this document that gives the right not to come to work during study (clause 4 of article 17 of the Federal Law of 22.08.1996 N 125-FZ "On higher and postgraduate professional education"). That is why the study leave is not extended for the number of holidays. The form of the inquiry-call is presented in Appendix 1 to the Order of the Ministry of Education of Russia dated 05.13.2003 N 2057.
Average earnings for payment of educational leaves are calculated in the manner prescribed for annual leave (Clause 1, Article 17 of Law No. 125-FZ). Previously, holidays were not included in the number of calendar days of vacation and were not paid (example 4).
Example 4. In December 2007, an employee brought to the accounting department of the organization a call-out certificate for the period of study leave from January 3 to January 22, 2008 (20 calendar days).
The vacation period has four non-working holidays (January 3, 4, 5 and 7) that are not payable. The employee was credited with vacation pay for only 16 days.
After the entry into force of Decree of the Government of the Russian Federation N 922, the employee was paid an additional payment for January 7, since according to the new Regulation, all calendar days that fall on the period of study leave are payable.
What bonuses are taken into account when calculating average earnings?
Regulation N 213 contained conflicting instructions on the procedure for accounting for bonuses when calculating average earnings. In particular, clause 14 of this document stated that when calculating the average earnings, one should take into account those bonuses that were accrued during the billing period. Despite this wording, in practice, when calculating the average earnings, bonuses that were accrued during the calculation period were taken into account.
In accordance with Regulation N 922, the calculation of average earnings includes monthly, quarterly and semi-annual bonuses actually accrued in the billing period. In this case, the period for which they are charged does not matter.
As for the annual bonuses and other bonuses paid at the end of the year, they are fully taken into account when calculating the average earnings in the current year, regardless of the time of accrual.
The calculation should still include no more than one premium for each indicator.
How much premiums should be included
in the calculation of average earnings?
Clause 14 of Regulation N 213 established that the quarterly and semi-annual bonus is taken into account when calculating the average earnings in the amount of their monthly part (1/3 or 1/6), and the annual bonus - in the amount of 1/12 of each month of the billing period. Such a calculation was necessary in determining the average earnings for vacation pay or compensation for unused vacation, because prior to October 6, 2006, an accounting period of three months was used to calculate vacation pay. After that date, when calculating the average earnings, 12 months are used as the settlement period, therefore, quarterly, semi-annual and annual bonuses should be taken into account when calculating the average earnings as a whole (clause 15 of Regulation N 922).
In addition, the legislators have provided for those cases when premiums are charged for a period exceeding 12 months. In this case, when calculating the average earnings, the bonus is not taken into account as a whole, but in the amount of the monthly part for each month of the calculation period (example 5).
Example 5. In the billing period, a bonus was accrued for completing a complex task, the work on which lasted a year and a half. When calculating the average earnings for each month of the billing period, 1/18 of the specified bonus is taken into account. In total, 12/18, or 2/3 of this premium, will be included in the calculation.
Adjustment of average earnings in connection
with increased remuneration for work
Salary (employee remuneration) consists of three parts (Article 129 of the Labor Code of the Russian Federation):
remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed;
compensation payments - additional payments and allowances of a compensatory nature;
incentive payments - additional payments and incentives, bonuses and other incentive payments.
Remuneration for labor can be established in absolute terms or calculated on the basis of the tariff rate, official salary.
If the organization or its structural unit were promoted tariff rates, official salaries, remuneration of all employees, i.e. remuneration for labor without taking into account compensation and incentive payments, then the average earnings are adjusted by the coefficient of increase.
Until 2008, the average earnings should have been recalculated in the event of an increase in the amount of allowances for qualifications (class rank, diplomatic rank) and for the conditions of civil service (clause 16 of Regulation N 213). In Regulation N 922, this provision is absent. Thus, with an increase in the size of the allowances, the average earnings should not be adjusted. Since the average earnings of a particular employee is calculated, an individual adjustment factor is applied, which is calculated by dividing the newly established tariff rate (official salary) by the previously established one. The increasing coefficient is applied depending on the moment at which the increase in tariff rates (salaries) occurred: in the billing period, after the billing period, or during the period when the average earnings were maintained.
What payments should be adjusted
when calculating average earnings?
Until 2008, when adjusting the average earnings, it was necessary to increase all payments that are taken into account when calculating the average earnings by the coefficient of increase (Rostrud letter of June 29, 2007 N 2228-6-1). This approach was due to the fact that Resolution of the Government of the Russian Federation No. 213 did not establish any restrictions on payments taken into account when calculating average earnings.
According to clause 16 of Regulation N 922, when increasing the average earnings, only:
tariff rates, salaries and remuneration;
payments set to tariff rates, salaries, monetary remuneration in a fixed amount. These can be allowances, surcharges or bonuses, which are paid as a percentage of tariff rates, salaries, and monetary remuneration.
According to the new procedure, when adjusting the average earnings for the wage increase coefficient, one should not take into account those payments that are set in the range of values \u200b\u200b(percent or multiplicity) to tariff rates, salaries and monetary remuneration or in absolute amount.
The same procedure applies when calculating the average earnings to pay an employee for forced absenteeism, if during the period of forced absenteeism in the organization there was an increase in tariff rates, salaries or monetary remuneration (clause 17 of Regulation N 922).
Signed to print
31.01.2008

GOVERNMENT OF THE RUSSIAN FEDERATION

ON APPROVAL OF THE RULES

CHILD (CHILDREN) EXPENSES

In accordance with Article 11 of the Federal Law "On Additional Measures state support families with children "The Government of the Russian Federation decides:

To approve the attached Rules for the allocation of funds (part of funds) of maternal (family) capital for education by a child (children) and the implementation of other expenses related to the acquisition of education by a child (children).

Prime Minister
Russian Federation
V.ZUBKOV

Approved
Government Decree
Russian Federation
dated December 24, 2007 N 926

REGULATIONS
DIRECTIONS OF FUNDS (PARTS OF FUNDS)
MOTHER'S (FAMILY) CAPITAL FOR RECEIVING
CHILD (CHILD) EDUCATION AND IMPLEMENTATION
OTHER RELATED TO OBTAINING EDUCATION
CHILD (CHILDREN) EXPENSES

1. These Rules establish the procedure and terms for the allocation of funds (part of funds) of maternal (family) capital (hereinafter referred to as funds) for education by a child (children) in any educational institution on the territory of the Russian Federation that has the right to provide appropriate educational services (hereinafter referred to as an educational institution), as well as for other expenses related to the acquisition of education by a child (children) and determine the procedure for submitting documents necessary to channel funds for these purposes.

(as amended by the Resolution of the Government of the Russian Federation of November 14, 2011 N 931)

2. Funds can be used to pay for paid educational services provided by educational institutions.

3. The disposal of funds allocated for the education of a child (children) in an educational institution is carried out by a person who has received, in accordance with the established procedure, a state certificate for maternal (family) capital (hereinafter referred to as the certificate), by submitting to the territorial authority The Pension Fund Russian Federation statements about the disposal of funds.

Persons who have received a certificate who have left for a permanent place of residence outside the territory of the Russian Federation and do not have a place of residence and place of stay in the Russian Federation confirmed by registration, submit an application for the disposal of funds directly to the Pension Fund of the Russian Federation.

4. Funds are used to pay for paid educational services provided by educational institutions by the territorial body of the Pension Fund of the Russian Federation in accordance with an agreement for the provision of paid educational services concluded between the person who received the certificate and the educational institution, by cashless transfer to accounts (personal accounts) educational institutionsspecified in the contract for the provision of paid educational services.

5. When sending funds to pay for paid educational services provided by an educational institution, copies of the following documents, certified by the specified educational institution, are attached to the application for the disposal of funds:

a) an agreement for the provision of paid educational services;

b) license for the right to exercise educational activitiesissued to an educational institution;

c) certificate of state accreditation of a non-state educational institution (except for a preschool educational institution, educational institution additional education children).

6. Funds can be used to pay for accommodation in a hostel provided by an educational institution to nonresident students for the period of study.

7. When sending funds to pay for accommodation in a hostel, the following documents are attached to the application for the disposal of funds:

a) an agreement for the lease of residential premises in a hostel (indicating the amount and timing of payment);

b) a certificate from an educational institution confirming the fact of the child (children) living in a hostel.

8. Funds are used to pay for accommodation in the hostel by the territorial body of the Pension Fund of the Russian Federation in accordance with the dormitory lease agreement by non-cash transfer to the accounts (personal accounts) of educational institutions specified in the dormitory lease agreement.

8 (1). The funds are used to pay for the maintenance of a child in an educational institution that implements the basic general educational program of preschool education and (or) basic educational programs initial general, basic general and secondary (complete) general education.

(Clause 8 (1) was introduced by the Decree of the Government of the Russian Federation of 14.11.2011 N 931)

8 (2). When sending funds to pay for the maintenance of a child in an educational institution that implements the basic general education program of preschool education and (or) basic educational programs of primary general, basic general and secondary (complete) general education, an agreement between the educational institution and the person is attached to the application for the disposal of funds, who received a certificate, which includes the institution's obligations to maintain a child in an educational institution and the calculation of the amount of payment for maintaining a child in an educational institution.

(Clause 8 (2) was introduced by the Decree of the Government of the Russian Federation of 14.11.2011 N 931)

8 (3). The funds are used to pay for the maintenance of a child in an educational institution that implements the basic general educational program of preschool education and (or) basic educational programs of primary general, basic general and secondary (complete) general education, by the territorial body of the Pension Fund of the Russian Federation in accordance with the agreement between the educational institution and a person who has received a certificate, which includes the institution's obligations to maintain a child in an educational institution and the calculation of the amount of payment for maintaining a child in an educational institution, by transferring these funds to the accounts (personal accounts) of this institution, specified in the agreement between the educational institution and the person, received the certificate.

(Clause 8 (3) was introduced by the Decree of the Government of the Russian Federation of 14.11.2011 N 931)

9. Funds are sent by the territorial body of the Pension Fund of the Russian Federation (Pension Fund of the Russian Federation) for the corresponding periods of study (residence), as well as the maintenance of the child in an educational institution that implements the main general educational program of preschool education and (or) basic educational programs of primary general, basic general and secondary (complete) general education. In this case, the first payment is made no later than 2 months from the date of acceptance of the application for the disposal of funds, and subsequent payments are made in accordance with the terms specified in the contract for the provision of paid educational services, and (or) the contract for renting living space in the hostel, and ( or) an agreement between an educational institution and a person who has received a certificate, which includes the institution's obligations to support a child in an educational institution and the calculation of the amount of payment for maintaining a child in an educational institution.

In the case of making a contract for the provision of paid educational services, and (or) an agreement for the lease of living quarters in a hostel, and (or) an agreement between the educational institution and the person who received the certificate, including the calculation of the amount of payment for the maintenance of the child in the educational institution, changes regarding the amount of payment and the timing of the transfer of funds, the person who received the certificate has the right to apply to the territorial body of the Pension Fund of the Russian Federation with an application to clarify the amount and (or) the timing of sending funds to pay for paid educational services provided by the educational institution, and (or) to pay residence of the child (children) in the hostel, and (or) to pay for the maintenance of the child (children) in an educational institution, to which an additional agreement is attached to the corresponding agreement. On the basis of the decision taken on the said application, the territorial body of the Pension Fund of the Russian Federation transfers funds. In this case, the first payment is made no later than 2 months from the date of acceptance of the application for the disposal of funds, and subsequent payments - in accordance with the terms specified in additional agreement to the corresponding agreement.

(Clause 9 as amended by the Resolution of the Government of the Russian Federation of 14.11.2011 N 931)

10. Abolished. - Decree of the Government of the Russian Federation of 11/14/2011 N 931.

11. The transfer by the territorial body of the Pension Fund of the Russian Federation of funds allocated for education by a child (children) to the account (personal account) of an educational institution is suspended in connection with the granting of academic leave to the student. A person who has received a certificate has the right to send to the territorial body of the Pension Fund of the Russian Federation an application for refusal to send funds for education by a child (children) (hereinafter referred to as a statement of refusal to channel funds) with a copy of the order on granting the student an academic leave, certified by the educational institution ...

The resumption of the transfer by the territorial body of the Pension Fund of the Russian Federation of funds allocated for education by a child (children) is carried out on the basis of an application for the disposal of funds, to which a copy of the order on admitting a student to the educational process is attached, without submitting the documents specified in paragraph 5 of these Rules.

12. If the child (children) stops receiving educational services before the expiration of the contract for the provision of paid educational services in connection with expulsion from the educational institution, including on their own or in case of academic failure, as well as in connection with the death of the child (children) (declaring him (them) dead (recognition as missing)), the person who received the certificate must notify the territorial body of the Pension Fund of the Russian Federation by sending a statement of refusal to send funds (indicating the reason for the refusal), to which is attached a document (its certified copy) on expulsion from the educational institution or the death certificate of the child (children) (court decision on declaring him (them) dead (recognized as missing)).

(as amended by the Resolution of the Government of the Russian Federation of November 14, 2011 N 931)

On the basis of an application for refusal to send funds, the transfer of funds by the territorial body of the Pension Fund of the Russian Federation to the account (personal account) of an educational institution is terminated within 5 working days from the date of filing an application for refusal to channel funds.

(as amended by the Resolution of the Government of the Russian Federation of November 14, 2011 N 931)

13. In case of termination of receiving educational services by the child (children) for the reasons specified in paragraph 12 of these Rules, or in case of termination of the contract for the lease of residential premises and (or) the contract between the educational institution and the person who received the certificate, if the amount of funds transferred to the account of the educational institution in accordance with the contract for the provision of paid educational services, and (or) the contract for the lease of living quarters in the hostel, and (or) the contract between the educational institution and the person who received the certificate, exceeds the amount of actual expenses for the specified purposes, unused funds are subject to refund educational institution to the territorial body of the Pension Fund of the Russian Federation.

A lot of payments - from the payment of travel expenses and ending with compensation for unused vacation days - are calculated in accordance with the general procedure for calculating average earnings (Article 139 of the Labor Code of the Russian Federation). Therefore, it is useful to know a single calculation algorithm for any accountant.

However, to determine the amount, and, as well as to fill in, other rules for calculating average earnings are used. We will not consider them.

General procedure for calculating average wages

To calculate any payment based on average earnings, first of all, you need to determine the billing period. These are 12 calendar months preceding the period for which the average earnings must be paid (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation, approved by the Decree of the Government of the Russian Federation of 12.24.2007 N 922).

But from these 12 months, some periods should be excluded. Namely (clause 5 of the Regulation, approved by the Decree of the Government of the Russian Federation of 12.24.2007 N 922):

periods during which the average earnings remained for the employee (for example, business trips);
periods of receiving benefits for temporary disability, benefits for pregnancy and childbirth;
periods of inactivity due to the fault of the employer, as well as for reasons beyond the control of the employer and the employee;
periods of strikes in which the employee did not participate, but because of them could not fulfill his labor duties;
days off provided for the care of disabled children (additional and paid);
other periods of the employee's release from work in accordance with labor legislation, including unpaid periods.

Accordingly, if for any of the above periods the employee received payments (mandatory in accordance with labor legislation), then they are also not taken into account when calculating the average earnings.

Calculation of average wages: formula

Let's go directly to the calculation. To calculate the average earnings, the formula is used (clause 9 of the Regulations, approved by the Decree of the Government of the Russian Federation of 12.24.2007 N 922):

True, this issue is relevant only for employees with a salary at the minimum wage level.

GOVERNMENT OF THE RUSSIAN FEDERATION

AVERAGE WAGE

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:
1. To approve the attached Regulation on the specifics of the procedure for calculating average wages.
2. The Ministry of Health and Social Development of the Russian Federation shall provide clarifications on issues related to the application of the Regulations approved by this Resolution.
3. To recognize as invalid the Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the specifics of the procedure for calculating the average wages" (Collected Legislation of the Russian Federation, 2003, N 16, Art. 1529).

Prime Minister
Russian Federation
V.ZUBKOV

Approved
Government Decree
Russian Federation
dated December 24, 2007 N 922

POSITION
ABOUT FEATURES OF THE CALCULATION ORDER
AVERAGE WAGE

1. This Regulation establishes the specifics of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for by the Labor Code of the Russian Federation (hereinafter referred to as average earnings).
2. To calculate the average earnings, all types of payments provided by the wage system applied by the respective employer are taken into account, regardless of the sources of these payments. These payments include:
a) wages accrued to the employee at tariff rates, salaries (official salaries) for the hours worked;
b) wages accrued to the employee for the work performed at piece rates;
c) wages accrued to the employee for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;
d) wages issued in non-cash form;
e) monetary remuneration (salary) accrued for the time worked to persons holding public offices of the Russian Federation, public offices of the constituent entities of the Russian Federation, deputies, members of elected bodies of local self-government, elected officials of local self-government, members of election commissions acting on a permanent basis;
f) the pay accrued by the municipal employee for the hours worked;
g) accrued in the editorial offices of the media and art organizations the fee of employees consisting of payroll these editions and organizations, and (or) remuneration for their labor, carried out at the rates (rates) of the author's (production) remuneration;
h) salary accrued to teachers of primary and secondary vocational education institutions for hours of teaching in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;
i) wages, finally calculated at the end of the calendar year preceding the event, due to the wage system, regardless of the time of calculation;
j) allowances and surcharges to tariff rates, salaries (official salaries) for professional skill, class, seniority (work experience), academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, team leadership and others;
k) payments related to working conditions, including payments due to regional regulation of wages (in the form of coefficients and percentage allowances to wages), increased wages for heavy work, work with harmful and (or) hazardous and other special conditions labor, for work at night, payment for work on weekends and non-working holidays, payment overtime work;
l) remuneration for performing the functions of a class teacher for teaching staff of state and municipal educational institutions;
m) bonuses and remuneration provided by the remuneration system;
n) other types of salary payments applied by the respective employer.
3. To calculate the average earnings, social payments and other payments not related to labor remuneration (material assistance, payment of the cost of food, travel, education, utilities, recreation and others) are not taken into account.
4. The calculation of the average earnings of an employee, regardless of the mode of his work, is made on the basis of the actually accrued wages and hours actually worked by him for 12 calendar months preceding the period during which the employee retains the average wages. In this case, a calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
Average daily earnings for vacation pay and compensation for unused vacations calculated for the last 12 calendar months.
5. When calculating the average earnings, the time is excluded from the accounting period, as well as the amounts accrued during this time if:
a) the employee retained the average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;
b) the employee received a temporary disability benefit or maternity benefit;
c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;
d) the employee did not participate in the strike, but in connection with this strike was not able to do his job;
e) the employee was provided with additional paid days off to take care of children with disabilities and disabled from childhood;
f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.
6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of the time excluded from the billing period in accordance with paragraph 5 of this Regulation, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the calculated one.
7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the beginning of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event with which the preservation average earnings.
8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the beginning of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, salary (official salary ).
9. When determining the average earnings, the average daily earnings are used in the following cases:
to pay for vacations and pay compensation for unused vacations;
for other cases stipulated by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have a cumulative record of working hours.
The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, workers) in the payable period.
Average daily earnings, except for the cases of determining the average earnings for paying vacations and payment of compensations for unused vacations, is calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remuneration accounted for in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.
10. Average daily earnings for payment of vacations provided in calendar days and compensation for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4).
If one or several months of the billing period have not been fully worked or time has been excluded from it in accordance with paragraph 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount of the average monthly number of calendar days (29.4) , multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.
The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.
11. Average daily earnings for payment of vacations granted in working days, as well as for payment of compensation for unused vacations, is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week.
12. When working on a part-time basis (part-time working week, part-time working day), the average daily earnings for paying vacations and paying compensation for unused vacations is calculated in accordance with clauses 10 and 11 of this Regulation.
13. When determining the average earnings of an employee for whom the summarized accounting of working hours is established, except for the cases of determining the average earnings for paying vacations and paying compensation for unused vacations, the average hourly earnings are used.
Average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period, including bonuses and remuneration accounted for in accordance with paragraph 15 of this Regulation, by the number of hours actually worked during this period.
Average earnings are determined by multiplying the average hourly earnings by the number of hours worked by the employee in the payable period.
14. When determining the average earnings to pay for additional educational leaves, all calendar days (including non-working holidays) falling within the period of such leaves provided in accordance with the certificate-call of the educational institution are subject to payment.
15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:
monthly premiums and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;
bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were charged does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period for which they are charged exceeds the duration of the billing period;
remuneration based on the results of work for the year, one-time remuneration for length of service (length of service), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time when remuneration was charged.
If the time falling on the billing period was not fully worked or time was excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remunerations are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.).
If an employee has worked part-time, for which bonuses and remunerations are accrued, and they were accrued in proportion to the hours worked, they are taken into account when determining the average earnings based on the actually accrued amounts in the manner prescribed by this paragraph.
16. With an increase in the organization (branch, structural unit) of tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees rises in the following order:
if the increase occurred in the billing period, - payments taken into account when determining the average earnings and accrued in the billing period for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of occurrence the case with which the preservation of average earnings is associated with tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period;
if the increase occurred after the billing period before the occurrence of the case with which the preservation of average earnings is associated, the average earnings calculated for the billing period increases;
if the increase occurred during the period of preservation of the average earnings, a part of the average earnings increases from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.
When the average earnings increase, tariff rates, salaries (official salaries), monetary remuneration and payments set to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (percent, multiplicity) are taken into account, with the exception of payments established to the tariff rates, salaries (official salaries), monetary remuneration in the range of values \u200b\u200b(percent, multiplicity).
With an increase in the average earnings, the payments taken into account in determining the average earnings, established in absolute terms, do not increase.
17. The average earnings determined to pay for the time of forced absence from work shall be increased by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of the actual start of work after his restoration by previous work, on the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the forced absence from the organization (branch, structural unit), tariff rates, salaries (official salaries), monetary remuneration increased.
At the same time, with respect to payments established in a fixed amount and in an absolute amount, the procedure established by paragraph 16 of these Regulations applies.
18. In all cases, the average monthly earnings of an employee who has worked in full during the billing period the norm of working time and fulfilled the labor standards (labor duties) cannot be less than the minimum wage established by federal law.
19. For persons working on a part-time basis, the average earnings are determined in the manner prescribed by this Regulation.

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. To approve the attached Regulation on the specifics of the procedure for calculating average wages.

2. The Ministry of Health and Social Development of the Russian Federation shall provide clarifications on issues related to the application of the Regulations approved by this Resolution.

3. To recognize as invalid the Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the specifics of the procedure for calculating the average wages" (Collected Legislation of the Russian Federation, 2003, N 16, Art. 1529).

Chairman of the Government of the Russian Federation V.ZUBKOV

Regulations on the specifics of the procedure for calculating average wages

2. To calculate the average earnings, all types of payments provided by the wage system applied by the respective employer are taken into account, regardless of the sources of these payments. These payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for the hours worked;

b) wages accrued to the employee for the work performed at piece rates;

c) wages accrued to the employee for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;

d) wages issued in non-cash form;

e) monetary remuneration (salary) accrued for the time worked to persons holding public offices of the Russian Federation, public offices of the constituent entities of the Russian Federation, deputies, members of elected bodies of local self-government, elected officials of local self-government, members of election commissions acting on a permanent basis;

f) the pay accrued by the municipal employee for the hours worked;

g) the remuneration of employees who are on the payroll of these editorial offices and organizations, and (or) remuneration for their labor, calculated at the editorial offices of the media and art organizations, carried out at the rates (rates) of the author's (stage) remuneration;

h) salary accrued to teachers of primary and secondary vocational education institutions for hours of teaching in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) wages, finally calculated at the end of the calendar year preceding the event, due to the wage system, regardless of the time of calculation;

j) allowances and surcharges to tariff rates, salaries (official salaries) for professional skill, class, length of service (work experience), academic degree, academic title, knowledge of a foreign language, work with information constituting a state secret, combination of professions (positions) , expansion of service areas, an increase in the volume of work performed, team leadership and others;

k) payments related to working conditions, including payments due to regional regulation of remuneration (in the form of coefficients and percentage allowances to wages), increased remuneration for heavy work, work with harmful and (or) dangerous and other special conditions labor, for work at night, pay for work on weekends and non-working holidays, pay for overtime work;

l) remuneration for performing the functions of a class teacher for teaching staff of state and municipal educational institutions;

m) bonuses and remuneration provided by the remuneration system;

n) other types of salary payments applied by the respective employer.

3. To calculate the average earnings, social payments and other payments not related to labor remuneration (material assistance, payment of the cost of food, travel, education, utilities, recreation and others) are not taken into account.

4. The calculation of the average earnings of an employee, regardless of the mode of his work, is made on the basis of the actually accrued wages and hours actually worked by him for 12 calendar months preceding the period during which the employee retains the average wages. In this case, a calendar month is considered the period from the 1st to the 30th (31st) day of the corresponding month, inclusive (in February - to the 28th (29th) day inclusive).

Average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months.

5. When calculating the average earnings, the time is excluded from the accounting period, as well as the amounts accrued during this time if:

a) the employee retained the average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;

b) the employee received a temporary disability benefit or maternity benefit;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the employee did not participate in the strike, but in connection with this strike was not able to do his job;

e) the employee was provided with additional paid days off to take care of children with disabilities and disabled from childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of the time excluded from the billing period in accordance with paragraph 5 of this Regulation, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the calculated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the beginning of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event with which the preservation average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the beginning of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining the average earnings, the average daily earnings are used in the following cases:

to pay for vacations and pay compensation for unused vacations; for other cases stipulated by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have a cumulative record of working hours.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, workers) in the payable period.

Average daily earnings, except for the cases of determining the average earnings for paying vacations and payment of compensations for unused vacations, is calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remuneration accounted for in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.

10. Average daily earnings for payment of vacations provided in calendar days and compensation for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4). If one or several months of the billing period have not been fully worked or time has been excluded from it in accordance with paragraph 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount of the average monthly number of calendar days (29.4) , multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.

11. Average daily earnings for payment of vacations granted in working days, as well as for payment of compensation for unused vacations, is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week.

12. When working on a part-time basis (part-time working week, part-time working day), the average daily earnings for paying vacations and paying compensation for unused vacations is calculated in accordance with clauses 10 and 11 of this Regulation.

13. When determining the average earnings of an employee for whom the summarized accounting of working hours is established, except for the cases of determining the average earnings for paying vacations and paying compensation for unused vacations, the average hourly earnings are used.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period, including bonuses and remuneration accounted for in accordance with paragraph 15 of this Regulation, by the number of hours actually worked during this period.

Average earnings are determined by multiplying the average hourly earnings by the number of hours worked by the employee in the payable period.

14. When determining the average earnings to pay for additional educational leaves, all calendar days (including non-working holidays) falling within the period of such leaves provided in accordance with the certificate-call of the educational institution are subject to payment.

15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:

monthly premiums and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were charged does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period for which they are charged exceeds the duration of the billing period;

remuneration based on the results of work for the year, one-time remuneration for length of service (length of service), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time the remuneration was charged.

If the time falling on the billing period was not fully worked or time was excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remunerations are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.).

If an employee has worked part-time, for which bonuses and remunerations are accrued, and they were accrued in proportion to the hours worked, they are taken into account when determining the average earnings based on the actually accrued amounts in the manner prescribed by this paragraph.

16. With an increase in the organization (branch, structural unit) of tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees rises in the following order:

if the increase occurred in the billing period, - payments taken into account in determining the average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of occurrence the case with which the preservation of average earnings is associated with tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period;

if the increase occurred after the billing period before the occurrence of the case with which the preservation of the average earnings is associated, the average earnings calculated for the billing period increases;

if the increase occurred during the period of preservation of the average earnings, a part of the average earnings increases from the date of the increase in the tariff rate, salary (official salary), cash remuneration until the end of the specified period.

When the average earnings increase, tariff rates, salaries (official salaries), monetary remuneration and payments set to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (percent, multiplicity) are taken into account, with the exception of payments established to the tariff rates, salaries (official salaries), monetary remuneration in the range of values \u200b\u200b(percent, multiplicity).

With an increase in the average earnings, the payments taken into account in determining the average earnings, established in absolute terms, do not increase. 17. The average earnings determined to pay for the time of forced absenteeism shall be increased by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of actual commencement of work after his reinstatement in his previous job, by the wage rate, salary (official salary), monetary remuneration established in the billing period, if during the forced absence from the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration increased.

At the same time, with respect to payments established in a fixed amount and in an absolute amount, the procedure established by paragraph 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who has worked in full during the billing period the norm of working time and fulfilled the labor standards (labor duties) cannot be less than the minimum wage established by federal law.

19. For persons working on a part-time basis, the average earnings are determined in the manner prescribed by this Regulation.

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