The average monthly salary should be calculated upon the payment of allowances, various compensations and other payments stipulated by the Labour Code.
As a rule, this rate includes all payments relating to pay, ie premiums, allowances, salary, remuneration - all that was subject to personal income tax.
The first thing you need to do - isdetermine the period for which it is necessary to calculate the average monthly salary. If, for example, you need to calculate the amount of compensation for unused leave, the settlement period will be equal to the length of time in which you have not used the annual paid leave.
Then, using the estimated statements forthis period, add up all the payments that are subject to income tax (PIT). Note that of this amount should be deducted any material assistance, as well as payment, issued in gift money.
The resulting sum is divided by the numbermonths in the billing period. For example, an engineer working for 8 months received a salary in the amount of 88,000 rubles. Thus, the average salary will be equal to 88000 rubles / 8 months = 11,000 rubles.
But what if a month is not worked out completely? Rostrud clarifies that for the calculation of compensation for unused vacation, as well as for the calculation of holiday pay, not worked full month can be rounded, so for example, if an employee has worked 15 or more days in a month, this period is included in the calculation as an entire unit. Conversely, if it worked at least 15 days, this time is excluded from the calculation.
If you need to calculate the average wagefee for the calculation of benefits for pregnancy and childbirth, add up all the payments for the last 12 or 24 months (at the discretion of the employee). Then also add up all the payment and get the average monthly wage by dividing the amounts issued during the billing period by the number of months.
When calculating the average monthly wage for severance pay, you need to take into account the last 12 months, that is, the calendar year.