Approve the attached Rules for the allocation of funds (part of the funds) of maternity (family) capital for the education of the child (children) and the implementation of other expenses related to the education of the child (children). Calculation of the average wage

"Official materials for an accountant. Comments and consultations", 2008, N 4
TO THE REGULATION OF THE GOVERNMENT OF THE RUSSIAN FEDERATION OF 24.12.2007 N 922
"ON THE FEATURES OF THE ORDER OF CALCULATION
AVERAGE WAGE">
Decree of the Government of the Russian Federation of December 24, 2007 N 922 approved the Regulations 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 entered 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, the previous procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of April 11, 2003 N 213 (hereinafter - Regulation N 213), has lost its force.
Regulation N 922 should be applied when calculating the average earnings that are retained by employees who are in labor relations with institutions, organizations and enterprises in cases specified 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 child care until he reaches 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 not changed. It still includes:
wages (salary, piecework, hourly, percentage of the proceeds from the sale of products, etc.), issued both in cash and in kind;
financial support of civil servants;
media and arts organizations' fees;
remuneration for the performance of functions class teacher;
allowances and surcharges to tariff rates or salaries;
payments related to working conditions;
bonuses and remuneration provided for by the remuneration system;
other types of wage payments applied by the relevant employer.
In addition, paragraph 2 of Regulation N 922 mentions a monetary reward accrued:
for hours worked to persons holding public positions of subjects Russian Federation;
deputies, members of elected bodies local government, elective officials local self-government, members of election commissions acting on a permanent basis;
municipal employee for hours worked;
for performing the functions of a class teacher teaching staff state and municipal educational institutions.
The difference in 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, social payments and other payments that are not related to wages should not be taken into account (clause 3 of Regulation N 922). We are talking about material assistance, payment of the cost of food, travel, education, utilities, rest and other payments.
Salaries accrued to teachers of primary and secondary institutions vocational education for teaching hours in excess of the established or reduced annual teaching load, used to be taken into account when calculating the average earnings in the amount of 1/10 for each month of the billing period. This procedure was necessary when the billing 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 preceding the event according to which the calculation of the average salary is calculated are taken into account, therefore, the salary of teachers for teaching hours in excess of the established or reduced workload is fully taken into account when calculating the average salary.
Time excluded from the billing period
When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if the employee retained 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 food, are provided with additional breaks for feeding a child at least every three hours for a duration of at least 30 minutes.
Feeding breaks for 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 average earnings, neither feeding time nor payments accrued during 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 explains some issues of applying the Regulations on the specifics of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation N 213.
After January 6, 2008, nursing 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", paragraph 4 of Regulation N 213, periods were excluded from the billing period when the employee was provided with days of rest (days off) in connection with work in excess of normal working hours with a rotational organization of work.
Recall that with a decrease in the duration of daily rest and the absence of days off in some calendar weeks, with the summarized accounting of working time, overtime accumulates. According to part 3 of Art. 301 of the Labor Code of the Russian Federation, hours of working time overtime 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.
Days of rest 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 employment contract(part 4 of article 301 of the Labor Code of the Russian Federation). This wording, in our opinion, is unfortunate, 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 based on 8 hours. This conclusion follows from the Decision Supreme Court RF of 04.07.2002 N GKPI2002-398 and Ruling of the Supreme Court of the Russian Federation of 09.19.2002 N KAS02-498.
Regulation N 922 does not contain such a provision. Therefore, after January 6, 2008, when calculating the average earnings, rest days due to work in excess of the normal working hours should not be excluded with the rotational method.
Calculation of average earnings for vacation pay
and compensation for unused vacation
Federal Law No. 90-FZ of June 30, 2006 amended Art. 139 of the Labor Code of the Russian Federation. According to these changes, when calculating the average daily earnings for payment from launches, the amount of wages is used for the billing period of not 3, but 12 months. The coefficient 29.4 is used as the average monthly number of calendar days, not 29.6. In this case, the 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). The same procedure is now spelled out in Decree of the Government of the Russian Federation N 922.
If the billing period is worked out by the employee in full, 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 holidays.
If one or several months of the billing period are not fully worked out, then when calculating the average earnings, the 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 wage for paying for vacations provided in working days, as well as for paying 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 the 6-day working week (clause 11 of the Regulations 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 work in full.
If the duration of the vacation is set in calendar days, then the working days that the employee worked according to the 5-day calendar working week, were converted into calendar using a special coefficient of 1.4 (clause 9 of Regulation N 213), which is calculated as the ratio of calendar and working days in a week (7 calendar days: 5 working days) - example 1. This 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 the month of the billing period. To calculate the average earnings in 2007, working days should be converted into calendar days using a coefficient of 1.4: 15 working days. days x 1.4 = 21 calendar days day.
Example 2. In August 2007, an employee missed one day - he took a vacation without pay. As a result, the month was not fully completed.
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 into calendar days, 30.8 calendars are obtained. days (22 working days x 1.4).
After the transfer of working days to calendar days, when calculating vacation pay, the actual payments for August should have been multiplied not by 29.4, but by 30.8. As a result, the average daily wage was lower.
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 the 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 = 29.4: Number of calendar days of this month x Number of calendar days in hours worked.
To calculate the number of calendar days falling on hours worked, it is necessary to reduce the number of calendar days in a month by the period missed by the employee (example 3).
Example 3. Suppose that the calculation of average earnings for vacation pay is carried out after the entry into force of Decree 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 calendar days. days (31 calendar days - 1 day of vacation 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 calendar days days = 28.45 calendar days day.
If the month of the billing period was not fully worked out, then when calculating vacation pay for holidays set in working days, a coefficient of 1.2 was used. It should have been used to convert working days worked according to the 5-day working week schedule into the number of working days according to the 6-day working week schedule in months not fully worked (clause 10 of Regulation N 213).
Regulation N 922 does not provide for such a recalculation. Moreover, the new Regulation does not provide any recommendations regarding the calculation of average earnings in the presence of incompletely worked months.
Vacation pay and compensation for unused vacation
at the summed accounting of working hours
To calculate vacation pay and the amount of compensation for unused vacation for employees who have a summarized record of working time, 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 be calculated on the basis of average hourly earnings. In order to determine it, it was necessary to divide the wages actually accrued for the billing period by the number of hours actually worked for this period (including overtime). The result should be multiplied by the number of hours in the working week and 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 a salary much lower. In other words, an employee who worked more hours than expected was deprived of part of the average earnings saved for the period of annual paid leave.
That is why the Supreme Court of the Russian Federation recognized par. 4, paragraph 13 of the said Regulations 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, in order to calculate the amount of vacation pay and compensation for unused vacation, with a summarized accounting of working time, it is necessary to calculate the average daily earnings (clause 9 of the Regulation). The procedure for its calculation is exactly the same as in all other cases of calculating vacation pay, which we have already talked about.
Pay for study holidays
The new paragraph, which appeared in Regulation N 922, will undoubtedly please those employees who are studying in the evening or part-time form of study: after January 6, 2008, non-working holidays who are on study leave are payable.
Recall that study holidays are provided strictly within the time specified in the call certificate. educational institution, since it is this document that gives the right not to come to work during study (clause 4, article 17 of the Federal Law of August 22, 1996 N 125-FZ "On Higher and Postgraduate Vocational Education"). That is why the study leave is not extended by the number of holidays. The certificate-call form is presented in Appendix 1 to the Order of the Ministry of Education of Russia dated May 13, 2003 N 2057.
The average salary for paying study holidays is calculated in accordance with the procedure established for annual leave(Clause 1, Article 17 of Law N 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 certificate-call for the period of study leave from January 3 to January 22, 2008 (20 calendar days).
The vacation period includes four non-working public holidays (January 3, 4, 5 and 7) that are not payable. The employee was accrued vacation pay for only 16 days.
After Decree of the Government of the Russian Federation N 922 came into force, an additional payment was made to the employee for January 7, since according to the new Regulation, all calendar days that fall during the study leave are subject to payment.
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, paragraph 14 of this document stated that when calculating average earnings, those bonuses that were accrued for the billing period should be taken into account. Despite this wording, in practice, when calculating average earnings, bonuses that were accrued during the billing 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 accrued does not matter.
As for annual bonuses and other remuneration 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.
No more than one premium per indicator should still be included in the calculation.
How much should bonuses be included?
in terms of average earnings?
Clause 14 of Regulation N 213 established that the quarterly and semi-annual bonuses are 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 when determining the average earnings for vacation pay or compensation for unused vacation, since until October 6, 2006, a calculation period of three months was used to calculate vacation pay. After the specified date, when calculating the average earnings, 12 months are used as the calculation period, so 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, legislators have provided for those cases when bonuses are accrued for a period exceeding 12 months. In this case, when calculating the average earnings, the premium is not taken into account in its entirety, but in the amount of the monthly part for each month of the billing period (example 5).
Example 5. In the billing period, a bonus was accrued for completing a complex task, 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 bonus, will be included in the calculation.
Adjustment of average earnings due to
with higher wages
Salary (remuneration of an employee) consists of three parts (Article 129 of the Labor Code of the Russian Federation):
remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed;
compensation payments - additional payments and allowances of a compensatory nature;
incentive payments - additional payments and allowances of a stimulating nature, bonuses and other incentive payments.
The remuneration for work can be established in absolute amount or calculated on the basis of the tariff rate, official salary.
If an organization or its structural unit were raised tariff rates, official salaries, monetary remuneration of all employees, i.e. remuneration for work excluding compensation and incentive payments, then the average earnings are adjusted by the increase factor.
Until 2008, the average salary should also be recalculated in the event of an increase in the amount of allowances for the qualification rank (class rank, diplomatic rank) and for the conditions of public service (clause 16 of Regulation N 213). Regulation N 922 does not contain this provision. Thus, with an increase in the amount of allowances, the average earnings should not be adjusted. Since the average earnings of a particular employee are 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: during the billing period, after the billing period, or during the period of maintaining average earnings.
What payments should be adjusted
when calculating average earnings?
Until 2008, when adjusting average earnings, it was necessary to increase all payments that are taken into account when calculating average earnings by an increase factor (Letter of Rostrud dated 06/29/2007 N 2228-6-1). This approach was due to the fact that Decree of the Government of the Russian Federation N 213 did not establish any restrictions on payments taken into account when calculating average earnings.
According to paragraph 16 of Regulation N 922, when increasing average earnings, only:
tariff rates, salaries and monetary remuneration;
payments established to tariff rates, salaries, cash remuneration in a fixed amount. These may be allowances, surcharges or bonuses, which are paid as a percentage of tariff rates, salaries, and monetary rewards.
According to the new procedure, when adjusting average earnings for a wage increase factor, payments that are set in the range of values ​​(percentages or multiples) of tariff rates, salaries and monetary remuneration or in absolute amounts should not be taken into account.
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, cash salaries or monetary remuneration (clause 17 of Regulation N 922).
Signed for print
31.01.2008

GOVERNMENT OF THE RUSSIAN FEDERATION

ABOUT THE APPROVAL OF THE RULES




CHILD(CHILDREN) COSTS

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

Approve the attached Rules for the allocation of funds (part of the funds) of maternity (family) capital for the education of the child (children) and the implementation of other expenses related to the education of the 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)
MATERNITY (FAMILY) CAPITAL TO RECEIVE
CHILD(S) EDUCATION AND IMPLEMENTATION
OTHER EDUCATION RELATED
CHILD(CHILDREN) COSTS

1. These Rules establish the procedure and terms for directing funds (part of funds) of maternal (family) capital (hereinafter referred to as funds) for the education of 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 the educational institution), as well as for other expenses related to the education of the child (children) and determine the procedure for submitting the documents necessary to allocate funds for these purposes.

(as amended by Decree 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 the prescribed manner a state certificate for maternity (family) capital (hereinafter referred to as the certificate), by submitting to the territorial body pension fund Russian Federation statements on the disposal of funds.

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

4. The funds are used to pay for the paid educational services provided by educational institutions by the territorial body of the Pension Fund of the Russian Federation in accordance with the contract for the provision of paid educational services concluded between the person who received the certificate and the educational institution, by non-cash transfer to accounts (personal accounts) educational institutions specified 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 shall be attached to the application for disposal of funds:

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

b) license to exercise educational activities issued to an educational institution;

c) a certificate of state accreditation of a non-state educational institution (with the exception of a preschool educational institution, an educational institution additional education children).

6. Funds can be used to pay for accommodation in a hostel provided by an educational institution to students from other cities 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 disposal of funds:

a) a contract for renting a dwelling in a dormitory (indicating the amount and terms for paying the fee);

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

8. Funds are directed to pay for accommodation in a hostel by the territorial body of the Pension Fund of the Russian Federation in accordance with the contract for renting residential premises in a hostel by non-cash transfer to the accounts (personal accounts) of educational institutions specified in the contract for renting residential premises in a hostel.

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

(clause 8(1) was introduced by Decree of the Government of the Russian Federation of November 14, 2011 N 931)

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

(clause 8(2) was introduced by Decree of the Government of the Russian Federation of November 14, 2011 N 931)

8(3). Funds are directed to pay for the maintenance of a child in an educational institution that implements the main general educational program of preschool education and (or) the main 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 by 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 the maintenance of a child in an educational institution, by non-cash transfer of these funds to the accounts (personal accounts) of this institution specified in the agreement between the educational institution and the person, received a certificate.

(Clause 8(3) was introduced by Decree of the Government of the Russian Federation of November 14, 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 relevant 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) the main 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 - in accordance with the terms specified in the contract for the provision of paid educational services, and (or) the contract for renting residential premises in a hostel, and ( or) an agreement between the educational institution and the person who received the certificate, which includes the obligations of the institution to support the child in the educational institution and the calculation of the amount of the fee for the maintenance of the child in the educational institution.

In the event that changes are made to the contract for the provision of paid educational services, and (or) the contract for renting housing in a hostel, and (or) the contract between the educational institution and the person who received the certificate, which includes the calculation of the amount of the fee for the maintenance of the child in the educational institution, changes concerning 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 the transfer of funds to pay for the paid educational services provided by the educational institution, and (or) to pay residence of a child (children) in a hostel, and (or) to pay for the maintenance of a child (children) in an educational institution, to which an additional agreement is attached to the relevant contract. Based on 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 relevant agreement.

(clause 9 as amended by Decree of the Government of the Russian Federation of November 14, 2011 N 931)

10. Has expired. - Decree of the Government of the Russian Federation of November 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 the child (children) to the account (personal account) of the educational institution is suspended in connection with the provision 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 an application for refusal to send funds) with a copy of the order to grant the student an academic leave, certified by an educational institution .

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

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

(as amended by Decree 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 by the territorial body of the Pension Fund of the Russian Federation of funds 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 send funds.

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

13. In the event of termination of the child (children) receiving educational services for the reasons specified in paragraph 12 of these Rules, or in the event of termination of the rental agreement for housing and (or) the agreement 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 renting residential premises 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 these purposes, unused funds are subject to return educational institution to the territorial body of the Pension Fund of the Russian Federation.

Many payments - from travel allowance to 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 for any accountant to know a single calculation algorithm.

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 the average wage

To calculate any payment based on average earnings, first of all, you need to determine the billing period. This is 12 calendar months preceding the period for which the average salary must be paid (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

But from these 12 months, some periods must be excluded. Namely (clause 5 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

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

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 average earnings.

Calculation of the average wage: formula

We proceed directly to the calculation. To calculate the average earnings, the formula is used (clause 9 of the Regulation, approved by Decree of the Government of the Russian Federation of December 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. Approve the attached Regulations on the peculiarities of the procedure for calculating the average wage.
2. To the Ministry of Health and social development Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Resolution.
3. Recognize as invalid Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the peculiarities of the procedure for calculating the average wage" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2003, N 16, Art. 1529).

Prime Minister
Russian Federation
V.ZUBKOV

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

POSITION
ON THE FEATURES OF THE ORDER OF CALCULATION
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 Labor Code Russian Federation (hereinafter referred to as average earnings).
2. To calculate average earnings, all types of payments provided for by the remuneration system applied by the relevant 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 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 paid in non-monetary form;
e) monetary remuneration (monetary allowance) accrued for hours worked to persons holding public positions of the Russian Federation, public positions of 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 monetary allowance 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 who are in payroll these editorial offices and organizations, and (or) remuneration for their work, carried out at the rates (rates) of the author's (staging) remuneration;
h) wages accrued to teachers of primary and secondary vocational education institutions for teaching hours 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, determined by the wage system, regardless of the time of accrual;
j) allowances and additional payments to tariff rates, salaries (official salaries) for professional excellence, class, length of service (work experience), academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the amount of work performed, managing a team, and others;
k) payments related to working conditions, including payments due to regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for work at night, payment for work on weekends and non-working holidays, payment overtime;
l) remuneration for the performance of the functions of a class teacher to pedagogical workers of state and municipal educational institutions;
m) bonuses and remuneration provided for by the wage system;
o) other types of wage payments applied by the relevant employer.
3. To calculate the average earnings, social payments and other payments not related to wages are not taken into account ( material aid, payment of the cost of food, travel, education, utilities, recreation, etc.).
4. Calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average wage. In this case, the 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 vacations calculated for the last 12 calendar months.
5. When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:
a) the employee retained the average salary 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 temporary disability benefits or maternity benefits;
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 due to this strike he was unable to perform his work;
e) the employee was provided with additional paid days off to care for disabled children and those disabled since 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 if this period consisted of time excluded from the billing period in accordance with clause 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 estimated one.
7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start 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 saving is associated average earnings.
8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start 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 vacations and pay compensation for unused vacations;
for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have a summarized record of working time.
The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, working) in the period payable.
The average daily earnings, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.
10. The average daily earnings for the payment of vacations provided in calendar days and the payment of compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.4).
If one or several months of the billing period were not fully worked out or time was 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 sum of 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.
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 that month and multiplying by the number of calendar days falling on the time worked in that month.
11. The average daily earnings for paying for vacations provided in working days, as well as for paying compensation for unused vacations, is calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day working week calendar.
12. When working on a part-time basis (part-time work week, part-time work day), the average daily earnings for vacation pay and compensation for unused vacations are calculated in accordance with paragraphs 10 and 11 of these Regulations.
13. When determining the average earnings of an employee who has a summarized record of working time, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, the average hourly earnings are used.
The average hourly earnings are calculated by dividing the amount of wages actually accrued for the hours worked in the billing period, including bonuses and remuneration, taken into account 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 on the employee's schedule in the payable period.
14. When determining the average earnings for payment of additional study holidays payment is subject to all calendar days (including non-working holidays) falling on the period of such holidays provided in accordance with the certificate-call of the educational institution.
15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:
monthly bonuses 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 accrued 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 accrued exceeds the duration of the billing period;
remuneration based on the results of work for the year, a one-time remuneration for the length of service (work experience), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time of accrual of remuneration.
If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remuneration 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 the employee worked part-time for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining the average earnings based on the amounts actually accrued in the manner established 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 increase in the following order:
if the increase occurred during the billing period, the payments taken into account when 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 case, which is associated with the preservation of average earnings, on tariff rates, salaries ( official salaries), cash remuneration established in each of the months of the billing period;
if the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings calculated for the billing period are increased;
if the increase occurred during the period of maintaining the average earnings, a part of the average earnings is increased from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.
When raising average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiplicity) are taken into account, with the exception of payments established to tariff rates, salaries (official salaries), monetary remuneration in the range of values ​​(percentage, multiplicity).
With an increase in average earnings, payments taken into account when determining average earnings, established in absolute amounts, do not increase.
17. The average earnings determined to pay for the time of forced absenteeism are subject to increase 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 absenteeism in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration increased.
At the same time, in respect of 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 fully worked out the norm of working hours in the billing period and fulfilled labor standards (labor duties) cannot be less than the established federal law the minimum wage.
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. Approve the attached Regulations on the peculiarities of the procedure for calculating the average wage.

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

3. Recognize as invalid Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the peculiarities of the procedure for calculating the average wage" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2003, N 16, Art. 1529).

Chairman of the Government of the Russian Federation V.ZUBKOV

Regulations on the peculiarities of the procedure for calculating the 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 average earnings, all types of payments provided for by the remuneration system applied by the relevant 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 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 paid in non-monetary form;

e) monetary remuneration (monetary allowance) accrued for hours worked to persons holding public positions of the Russian Federation, public positions of 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 monetary allowance 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 who are on the payroll of these editorial offices and organizations, and (or) remuneration of their labor, carried out at the rates (prices) of the author's (staged) remuneration;

h) wages accrued to teachers of primary and secondary vocational education institutions for teaching hours 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, determined by the wage system, regardless of the time of accrual;

j) allowances and additional payments to tariff rates, salaries (official salaries) for professional skills, 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, increase in the volume of work performed, team management and others;

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

l) remuneration for the performance of the functions of a class teacher to pedagogical workers of state and municipal educational institutions;

m) bonuses and remuneration provided for by the wage system;

o) other types of wage payments applied by the relevant employer.

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

4. Calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average wage. In this case, the 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).

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

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

a) the employee retained the average salary 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 temporary disability benefits or maternity benefits;

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 due to this strike he was unable to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and those disabled since 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 if this period consisted of time excluded from the billing period in accordance with clause 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 estimated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start 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 saving is associated average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start 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 vacations and pay compensation for unused vacations; for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have a summarized record of working time.

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

The average daily earnings, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.

10. The average daily earnings for the payment of vacations provided in calendar days and the payment of compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.4). If one or several months of the billing period were not fully worked out or time was 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 sum of 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.

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 that month and multiplying by the number of calendar days falling on the time worked in that month.

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

12. When working on a part-time basis (part-time work week, part-time work day), the average daily earnings for vacation pay and compensation for unused vacations are calculated in accordance with paragraphs 10 and 11 of these Regulations.

13. When determining the average earnings of an employee who has a summarized record of working time, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, the average hourly earnings are used.

The average hourly earnings are calculated by dividing the amount of wages actually accrued for the hours worked in the billing period, including bonuses and remuneration, taken into account 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 on the employee's schedule in the payable period.

14. When determining the average earnings for paying for additional study holidays, all calendar days (including non-working holidays) falling within the period of such holidays provided in accordance with the call certificate 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 bonuses 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 accrued 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 accrued exceeds the duration of the billing period;

remuneration based on the results of work for the year, a one-time remuneration for the 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 of accrual of remuneration.

If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remuneration 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 the employee worked part-time for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining the average earnings based on the amounts actually accrued in the manner established 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 increase in the following order:

if the increase occurred during the billing period, the payments taken into account when 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, on 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 event, which is associated with the preservation of average earnings, the average earnings calculated for the billing period are increased;

if the increase occurred during the period of maintaining the average earnings, a part of the average earnings is increased from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

When raising average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiplicity) are taken into account, with the exception of payments established to tariff rates, salaries (official salaries), monetary remuneration in the range of values ​​(percentage, multiplicity).

With an increase in average earnings, payments taken into account when determining average earnings, established in absolute amounts, do not increase. 17. The average earnings determined to pay for the time of forced absenteeism are subject to increase 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 to his previous job, by the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the time of forced absenteeism in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration increased.

At the same time, in respect of 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 fully worked out the norm of working hours in the billing period and fulfilled labor norms (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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