The average monthly wage must be calculated with the payment of benefits, various compensations and other payments provided for by the Labor Code.
As a rule, this indicator includes all payments that relate to wages, that is, bonuses, allowances, salary, remuneration - all that was subject to personal income tax.
The first thing you need to do isDetermine the period for which you want to calculate the average monthly wage. If, for example, you need to calculate the amount of compensation for an unused vacation, the billing period will be equal to the time interval in which you did not use the annual paid vacation.
After that, using the statement forThis period, sum up all payments that are subject to income tax (NDFL). Please note that this amount should be deducted any material assistance, as well as payments made as a gift.
Then divide the received sum by the amountMonths in the billing period. For example, an engineer for 8 months of work received a wage in the amount of 88,000 rubles. Thus, the average monthly wage will be equal to 88,000 rubles / 8 months = 11,000 rubles.
But what about if the month is not fully developed? Rostrud explains that to calculate compensation for unused vacation, as well as for calculating vacation payouts, the whole month that has not been worked out can be rounded off, for example, if an employee has worked 15 or more days in a month, then this period is counted as a whole unit. Conversely, if it has worked less than 15 days, then this time is excluded from the calculation.
If you need to calculate the average wageFee for calculating maternity benefits, sum up all payments for the last 12 or 24 months (at the discretion of the employee). Then also add up all the payout and get the average monthly salary by dividing the amounts given out for the settlement period by the number of months.
When calculating the average monthly salary for the payment of severance pay, you need to take into account the last 12 months, that is, the calendar year.