How to calculate average daily earnings example. How to calculate average daily earnings when calculating compensation upon dismissal. How to calculate average salary

When calculating many types of benefits to employees, the average salary is used. Let's look at how to calculate the average salary for a year and in what cases it is required.

Why is the average salary needed?

The Labor Code provides for payment “according to the average” in many situations. They can be generally described as deviations from the usual operating procedures. The most common options in which you need to know how to calculate average earnings for a year are the following:

1. Payment of vacation pay or compensation for unused vacation (Articles 114, 126, 127 of the Labor Code of the Russian Federation).
2. Off-the-job training (Article 167 of the Labor Code of the Russian Federation)
3. Being on a business trip (Article 167 of the Labor Code of the Russian Federation).
4. Calculation of the amount of severance pay (Article 178 of the Labor Code of the Russian Federation).

Regulatory framework and basic calculation rules

A more detailed calculation algorithm, taking into account various situations, is given in Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

The main rule of calculation is to use information on income and hours worked for the 12 months preceding the calculation period.

All payments determined by average earnings are calculated based on average daily earnings. But the procedure for determining it differs for different categories of payments. There are two approaches to calculation - for vacation pay (vacation compensation) and in all other cases.

To pay vacation pay, if vacation is provided in calendar days, the average annual number of calendar days per month is used - 29.3. There are also two options here:

1. If the billing period (year) has been worked out in full, then the income for the period (payroll) is divided by the established number of days multiplied by 12

SZ = FOT / (12 x 29.3)

1. If the period was partially worked out, then to determine the number of days, the product of 29.3 days is added to the number of “full” months (Mn) and the sum of calendar days falling on “incomplete” months (Dn).

SZ = FOT / (Mp x 29.3 + Dn)

Days falling in partial months are defined as:

Day = 29.3 / Km x Ko, where

Km – number of calendar days in the corresponding month

Ko – the number of calendar days corresponding to the time worked.

If vacation is provided in working days, then the amount of income is divided by the number of working days falling on the period worked, based on a 6-day working week.

In all other cases of calculation not related to vacation pay or compensation for vacation, the total payroll for the period is divided by the number of days or hours actually worked (if hourly accounting of working time):

SZ = FOT / D (H)

Example 1

Engineer Ivanov A.P. in February 2018 I wrote an application for leave. His income for the previous 12 months amounted to 520 thousand rubles. Let's assume that Ivanov A.P. During this period I was not on vacation and was not sick. Then the entire amount of income will be used for calculations and Ivanova I.P.’s vacation pay. will be calculated based on the following average daily earnings:

SZ = 520,000 / (12 x 29.3) = 1478.95 rubles.

Example 2

Now let’s use the conditions of the previous example and assume that Ivanov was on sick leave for two weeks during June 2017 and received a sick leave payment in the amount of 20 thousand rubles. Then the amount used for calculation will be equal to

Payroll = 520 thousand rubles. – 20 thousand rubles. = 500 thousand rubles.

And the number of days must be determined as

D = Dp + Dn = 11 months. x 29.3 + 29.3 / 30 days. x 15 days = 322 days + 15 days = 337 days

SZ = 500,000 rub. / 337 days =1483.68 rub.

The calculation is made in the same way if the employee is on vacation, maternity leave, etc. during the billing period.

What payments and in what order are included in the calculation?

The inclusion of bonus payments is associated with certain features and depends on the period for which the bonus is accrued:

1. For monthly bonuses, no more than one bonus of each type per month is included in the calculation. For example, for a sales manager this could be a bonus for exceeding the revenue plan and for attracting new clients.
2. If the bonus period is more than a month, but less than or equal to the billing period (year), then bonuses are taken into account in the same way as monthly ones, i.e. in full. The same applies to a lump sum payment for length of service. For example, a quarterly bonus is used to determine how to calculate the average salary for 3 months, and an annual bonus is used to determine how to calculate the average monthly salary for a year.
3. If the period for which the premium is accrued exceeds the calculation period, then the monthly part of the premium for each month of the calculation period is taken into account.

In the event that the billing period has not been fully worked out, the inclusion of bonuses depends on the order in which they are calculated. If the bonus was calculated in proportion to the time worked, then it is included in full. If the procedure for calculating the bonus payment does not depend on working hours, then its amount is included in the calculation in proportion to the actual working time.

If during the billing period or payment period there was an increase in wages, payments “on average” are also subject to indexation. The procedure for calculating the average salary for the year in this case depends on the period when the salary increased:

1. If the increase occurred during the reporting period, then income for each month of the period is indexed. The coefficient is defined as the ratio of the increased salary (tariff) to the corresponding indicators of the billing months.
2. If the salary was increased at the end of the billing period, but before the start of the “average” payment period, then it is not the initial data that is indexed, but the final indicator - earnings per day.
3. If the increase occurred after the start of “average” payments, then daily earnings also increase, but not from the beginning of the payment period, but from the date of the increase.

Income not included in the calculation and calculation in the absence of income

The following categories of income are not included in the calculation:

1. Various social payments (material assistance, food compensation, etc.).
2. Payments for the period when an employee, for one reason or another, is released from work with an “average” pay. In this case, not only payments are excluded from the calculation, but also the period:

• being on maternity leave or sick leave;
• additional days off to care for a disabled child;
• other cases when the employee retains the average salary in accordance with the Labor Code of the Russian Federation.

It is possible that an employee did not receive a salary during the pay period. In this case, the following options are considered sequentially:

1. If the employee had income for the previous 12 months, then this period is used. The procedure for calculating average earnings for 2 years is similar to the calculation for a year.
2. If there was no income either in the calculation period or in previous periods, then income for the current month is taken.
3. If income for the current period has not yet been accrued, then the calculation of payment “on average” is made based on the salary or tariff.

Conclusion

The average salary is calculated in cases where the Labor Code of the Russian Federation provides for payments in favor of employees for unworked time or when the work schedule changes. In a standard situation, it is calculated on the basis of income and actual time worked over the last 12 months.

When the employment relationship with an employee is terminated, a full settlement must be made. The departing employee must receive all the money he earned on the day of dismissal, in addition, if it was not used in full. In many cases, additional compensation for leaving is also due (depending on the reason and article for which the dismissal is made).

Accounting calculates these payments according to the algorithm provided by law, which is based on average earnings for a certain accounting period. Most often, the basis is taken as average daily earnings. Its calculation provides some nuances that should be followed in order to avoid financial errors.

Let's look at how this indicator is calculated in various situations and give specific examples.

Legislative norms

Labor law and Government Decrees of the Russian Federation require that managers and accountants, when calculating compensation and other payments upon dismissal, be guided by the provisions given:

• Art. 139 of the Labor Code of the Russian Federation - it regulates the procedure for calculating dismissal payments;
• The regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, discusses in detail the calculation methodology relating to the determination of average earnings for the accounting period in all legally valid situations.

Calculation parameters

The numbers that are taken into account when calculating the average salary of an employee are both fixed and constant values, namely:

• the period for which the calculation is made (legally determined for each case);
• the amount of all types of employee income for this period (with the exception of deductions provided for by law);
• the average number of calendar days in a month is a fixed indicator equal to 29.3 (as regulated by Federal Law No. 55 of April 2, 2014).

Reasons for calculating average earnings upon dismissal

The average daily earnings are required to calculate the following forms of dismissal payments:

• severance pay (in cases where it is due upon dismissal);
• cash for unpaid vacation days.

NOTE! The calculation method changes depending on whether the employee has fully worked the pay period.

Exclusion from the calculation of special periods

The first point in applying the methodology for calculating dismissal payments will be to determine the total amount of the employee’s earnings for a particular period established by law. All time actually worked by the employee and the amounts accrued to him for these working days are taken into account, except for special periods excluded by law. Amounts that an employee received during the following periods should not be included in total income when calculating his severance payments:

• while on a business trip, since during this time his earnings were retained (Article 167 of the Labor Code of the Russian Federation);
• during paid or administrative leave (Article 114 of the Labor Code of the Russian Federation);
• period of temporary disability (illness, caring for a loved one, pregnancy and childbirth);
• additional free days provided for caring for disabled children;
• downtime through no fault of the employee;
• a strike in which the employee did not take part, which interfered with the performance of his work duties;
• other periods provided for in clause 5 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Exclusion of certain amounts from total income

Regardless of exactly what time within the billing period the accruals were made, some of them are not taken into account when determining the average daily earnings (during the calculation of the total income for the billing period). Such payments include social:

• financial assistance to staff;
• compensation for travel and food;
• payment of tuition fees;
• funds provided for recreation and recovery;
• money for utilities, payment for kindergarten for employees’ children, etc.

Methodology for calculating average daily earnings for payment of severance pay

The payment of additional funds upon dismissal (severance pay) is regulated by Art. 178 Labor Code of the Russian Federation. This money is not accrued in all cases of employee departure, but only when the reason for dismissal, recorded in the work book and order, is one of the following:

• health inadequacy of the position;
• exit of an employee who previously held the position from which the person being dismissed is leaving;
• conscription of an employee to military or alternative service;
• refusal to move to work in another area.

In these situations, upon leaving, the employee is entitled to funds in the amount of their average earnings for 2 weeks.

If an employee is forced to leave due to:

• liquidation or reorganization of the company;
• reduction in numbers or staff,

then he is entitled to a compensation payment in the amount of average monthly earnings.

BESIDES: in all of the above cases, the employee is retained his average monthly salary for the first time after losing his job (no more than 2, in some cases - 3 months from the date of dismissal, this amount also includes severance pay).

Calculation procedure

1. The billing period for which the total income is determined is 12 months.
2. If the length of service of the dismissed employee is less than a year, the calculation period is considered to be the time from the date of hire to the first day of the last working month.
3. It is necessary to take into account the number of days actually worked during this period.

When the last calendar year is fully worked, the calculation formula is applied:

3 Wed.-Days = (∑ 12 months / 12) / Days/month Wed

• 3 Wed.-Days – average daily earnings;
• ∑ 12 months – the employee’s total income for 12 months;
• Day/month Wed – the average length of the month, recorded as 29.3 days.

When the billing period is not fully worked out, the formula is applied:

3 Wed.-Days = ∑N months. / (N-1) + Day. nep.month

• N months – number of full months worked;
• Day nep.month – the number of days actually worked in an incomplete month.

Calculation example

Employee Rosomakhin V.M. worked for the company from April 18, 2015 with a salary of 20 thousand rubles/month. In the last year, based on the results of his work, he was awarded a bonus in the amount of 5 thousand rubles. Resigned due to staff reduction on 04/18/2017. Paid vacation days have been used in full. During the last year he has been on sick leave for a total of 20 days.

Let's calculate the average daily earnings for the compensation due to him. The funds received during this time amounted to 20,000 x 12 + 5,000 = 245,000 rubles. We apply the formula:

Average daily earnings Rosomakhina V.M. = 245,000 / 12 / 29.3 = 696.8 rubles.

When calculating compensation, funds paid for 20 days of temporary disability will need to be subtracted from the amount received.

Methodology for calculating average daily earnings for payments for unused vacation

The principle of calculating the average daily earnings in this case is almost identical to the previous one: the same calculation period is taken (12 months), the total earnings are looked for, to which the profit required by law (salary increase, bonuses, etc.) is added.

The difference lies in the calculation of days worked in the billing period, since in order to be granted paid leave, an employee must have at least six months of work experience. So, we perform the following actions.

1. We count the number of months worked and compare them with the length of service required for vacation. If an integer number of months have been worked, we use the indicator without changes. If there is a shortfall before the end of the month or the processing of an incomplete month, we apply the following principle: days that are less than 15 are discarded, the number of days greater than 15 is counted as a month. The result is an integer - the number of months for which the employee is entitled to days of paid rest.
2. The number of vacation days that the employee would be entitled to during this period is calculated.
3. From the total number of allotted rest days, you need to subtract the number of days that the employee managed to spend on vacation during this period.
4. To determine the amount of compensation, the resulting figure is multiplied by the average daily earnings, calculated using the same formulas as for calculating severance pay.

Average daily earnings is the average amount of remuneration of an employee for a certain period of time.

This term is used in methods for calculating various payments.

When calculating payments and benefits, you need to know how to calculate the average daily earnings for various situations: for sick leave, business trips, when fired for unused vacation.

As follows from the wording of Article 139 of the Labor Code of the Russian Federation, in order to calculate the average daily income of an employee, it is necessary to take into account all payments established by the remuneration system of a given employer, namely:

• Salaries and rewards of all forms, including in non-monetary (in kind) terms - additional payments and allowances for combining positions, secrecy, academic degrees, etc.
• Payments due to working conditions, including for work at night, on weekends, with harmful production factors, payments according to regional coefficients.
• Bonuses accrued in accordance with the bonus regulations of a given employer.
• Final payroll for the previous calendar year.

Not taken into account:

• compensation for food, travel, other social payments;
• financial assistance and one-time bonuses;
• interest on deposits, dividends.

As for the time period, in general, the SDZ is calculated for all 12 months of the year immediately preceding the month of the event, which is paid according to the average.

Other periods are excluded from the calculation while maintaining the average salary and charges for them:

• and business trips;
• sick leave, including;
• forced downtime and;
• paid days off provided to parents of disabled children.

Time of absenteeism and downtime due to the fault of the employee, as well as participation in strikes, are not excluded from the calculation of the average.

Examples of calculating average daily earnings

Business trip payment

Let's look at how to calculate the average daily earnings using the example of travel allowances. Business trip time must be paid based on the average earnings per working day, and not the salary or tariff rate (Article 167 of the Labor Code of the Russian Federation).

SDZ = Amount of payments for the billing period / number of days worked

Example: Trunov’s business trip in April 2015 lasted 5 working days.

For the period from April 1, 2014 to March 31, 2015, the total amount of accruals to him amounted to 372,000 rubles, of which vacation pay was 34,700 rubles. The total number of days worked is 231.

SDZ: (372,000 - 34,700)/231 = 1460.17

The payment amount will be: 1460.17 x 5 = 7300.85 rubles

Sick leave payment

Only payments subject to insurance contributions to the Social Insurance Fund are included in the calculation.

SDZ = Payment amount/730

Example: shop foreman Makarov was unable to work due to illness from February 2 to February 10, 2015. The existing insurance experience is 4 years. Makarov’s earnings in 2013 amounted to 550,000 rubles, in 2014 - 650,000 rubles.

The calculation period is taken as 2013 and 2014.

The amount of payments for calculation for 2013 is 550,000, for 2014 - 624,000 (the maximum amount for contributions to the Social Insurance Fund)

SDZ: (550000+624000)/730 = 1608.22 rubles/day

Average benefit amount taking into account length of service: (1608.22/100) x 80 = 1286.57 rubles

Total: 1286.57 x 9 = 11579.18 rubles

Payment for unused vacation

Upon the final payment of the employee, the accounting department is obliged to pay. In this case, the average earnings are calculated as:

SDZ = Amount of accruals / 29.3 x Full month + Kdn.nep.

In this formula:

• 29.3 - average number of calendar days per month;
• Full month — the number of calendar months worked in full;
• Kdn.nep - the number of calendar days worked in an incomplete month in terms of the average.

Example: turner Kuznetsov was hired on April 13, 2015, and resigned on November 13, 2015 of his own free will.

I was not on vacation while working. Total accruals amounted to: 231,000 rubles.

Employee length of service in this organization: 7 months (214 calendar days). If the service is more than 15 days, but less than 11 months, proportional compensation is made.

Number of vacation days to be compensated: 28 x 7/12 = 16 days

At an enterprise, an accountant often has to calculate payments to employees based on their average earnings. However, depending on the payment, the calculation may differ. For example, the average salary for sick leave is calculated according to one rule, and for vacation pay according to another. The average earnings for the employment center are considered in a special way for the purpose of assigning unemployment benefits. In the article, we have collected situations when you have to calculate average earnings, provide calculation rules depending on the type of payment, and examples of calculation.

When calculating what payments to staff, average earnings are used:

• sick leave benefits accrued according to a certificate from the medical institution;
• maternity benefit, calculated at the request of the pregnant woman;
• monthly payment for child care up to 1.5 years;
• vacation pay - paid when going on basic or additional vacation;
• vacation compensation accrued upon dismissal for all unspent days or when additional days are replaced with money;
• severance pay – calculated for laid-off employees;
• for the employment center - at the request of the dismissed person to correctly calculate unemployment benefits;
• payment for the period of business trips;
• other cases of maintaining average earnings - for example, during downtime, forced absences, undergoing a medical examination, advanced training, while acting as a blood donor, etc.

That is, there are quite a lot of cases when average earnings are required to calculate. The rules may vary depending on the type of payment.

There are several groups of payments for which average earnings are calculated according to similar rules:

• sick leave, maternity leave, leave until the child is 1.5 years old - calculation is carried out over 2 calendar years;
• vacation pay, vacation compensation - calculations are carried out for the last 12 calendar months;
• for the employment center - the calculation is performed for the last 3 months before dismissal;
• severance pay – calculation is carried out for the last 12 months –;
• maintaining earnings at the average for periods of absence - calculations are also carried out for the last year.

If you need to calculate the amount of sick leave benefits, then you need to calculate the average daily earnings, then multiply by the number of sick days and by the percentage of payment corresponding to the length of service.

Average earnings are calculated according to the following rules:

Step 1. It is established for what period to carry out the calculation.

For sick leave benefits, a period of two years is taken. It is important that they are calendar dates and come before the year in which the certificate of incapacity for work was issued. For example, if sick leave was opened in March 2018, the estimated period is 2016 and 2017. completely from January 1 to December 31, and 2018 itself does not appear in the calculation.

Step 2. The total earnings for the period from step 1 are calculated.

To do this, add up all the funds issued over the two-year period, from which the accounting department deducted insurance premiums at a rate of 2.9% (for VNiM). You cannot take income over the maximum base for social contributions in a year - this is an important limitation. For example, for 2016 you cannot take an annual income of more than 670 thousand rubles, for 2017 - more than 718 thousand rubles.

Step 3. It is determined whether the excluded periods are included in the calculation period

These have not been established regarding the calculation of sick leave benefits.

Step 4. The average earnings for 1 day are calculated.

The formula is:

Average earnings = (Payments for 1 year + Payments for 2 year) / 730,

730 is the total number of days in the biennium. Please note that 730 is always taken, regardless of how many days there actually were in the calculation period, or whether there was a leap year.

For maternity benefits

The average earnings for maternity benefits are calculated in a similar way, which is also calculated based on sick leave. The only exception is that there are non-accountable periods. These days must be subtracted from the total number of days in the calculation period.

The formula is transformed into this:

Average earnings = (Payments for 1 year + Payments for 2 year) / ((730 or 731) – Unaccounted days),

Please note: the actual number of days in the billing period is taken, taking into account the presence of a leap year.

Which days are not taken into account for maternity benefits:

• past maternity leave;
• sick leave benefits;
• vacation periods up to 1.5 or 3 years of age of the child.

For child care benefits

Another type of payment, for which average earnings are calculated according to similar rules for 2 years, is a care payment for up to 1.5 years.

On average, daily earnings are calculated exactly according to the formula given for maternity benefits.

Calculation example for sick leave

Let's calculate the average earnings for a certificate of incapacity for work opened on 04/05/2018 for 10 days. The employee was employed by the company from March 12, 2016 to the present day. In 2016, 387,000 were earned, in 2017 - 734,000 (we will take into account only 718,000, since amounts earned above this value are not taken into account).

The period for calculations is the full years of 2016 and 2017. There are no excluded periods; we will divide the total earnings by 730, despite the fact that in 2016 the employee did not work from January 1 to March 11.

• Average earnings per day = (387000+718000) / 730 = 1513.7 rubles.

Average earnings for calculating vacation pay

The second group includes the calculation of the average earnings per day for vacation payments; this also includes compensation for days not taken off.

The step-by-step calculation procedure is similar to that given above.

Step 1. Billing period.

To calculate vacation payments, this is 12 months - calendar months are taken from the 1st to the last day.

For example, if the date of going on vacation is November 21, 2017, then the calculation must be carried out for the period from November 1, 2016 to October 31, 2017.

Step 2. Total income for the period.

All payments are added up except:

• vacation pay for previous periods;
• payment for business trips;
• all social benefits, including sick leave, maternity leave, care for up to 1.5 years;
• dividends;
• compensation of various types (for food, travel and accommodation, sanatorium holidays and treatment);
• rewards for prizes in competitive events, bonuses on the occasion of anniversaries and other payments not related to remuneration.

Step 3. Unaccounted periods.

These are available, but are not included in the estimated period:

• business trips;
• leave – basic, additional, without pay, maternity, care up to 1.5 years, educational;
• illness with sick leave;
• exemption from work, leaving the employee's place and pay.

In the months in which the indicated periods occurred, you need to separately calculate the number of hours actually worked, this is done using the formula:

Days in partial months = (Actually worked in days/Calendar number of days) *29.3.

All other months where there were no such events are considered complete, and the number of days in them is recognized as 29.3

Step 4. Calculation of average daily earnings.

The formula looks like:

Average earnings = Income for the period / Time worked in days.

Time worked in days = Number of full months * 29.3 + Days in partial months.

Calculation example for vacation pay

It is necessary to calculate the average earnings for 1 day for vacation pay, if the employee goes on vacation on April 12, 2018, for the period from 04/01/2017 to 04/31/2018 he earned 538,000. During this period there was a vacation lasting 14 calendar days in July, sick leave - 3 days in September and a business trip - 10 days in November.

• Worked in partial months = 17*29.3/31 + 27*29.3/30 + 20*29.3/30 = 61.97 days.
• Total time worked for the billing period = 9 * 29.3 + 61.97 = 325.67 days.
• Average earnings = 538,000 / 325.67 = 1,651.98 rubles.

Average earnings for the last three months for the employment center

An accountant may be faced with calculating average earnings and submitting information about a dismissed employee to the employment center. The amount of unemployment benefits is determined based on the average income for the last three months.

The general calculation scheme is similar.

Step 1. Billing period.

These are the three calendar months that precede the month in which the severance of the employment relationship was formalized. For example, an employee was fired on April 18, 2018, the calculation must be carried out for the period from January 1 to March 31. If he is fired on the last day, then the month of dismissal can also be taken into account.

Step 2. Income for the period

All wage payments. Not taken into account:

• various compensations;
• social payments;
• travel allowances;
• payment for vacation periods, including compensation for unspent vacation.

Step 3. Unaccounted periods

No need to consider:

• vacation periods with and without payment;
• business trips;
• benefits – for sick leave, including maternity leave, for child care;
• release from work while retaining earnings.

The number of such days is subtracted from the number of days actually worked for three months.

If all the last three months consist only of the indicated non-accounted periods, then to calculate average earnings you need to take the three months preceding them.

Step 4. Average earnings

The formula is as follows:

Average earnings = (Payments for 3 months / Number of days worked for 3 months) * (Number of working days for 3 months according to schedule / 3).

Calculation example for an employment center

It is necessary to calculate the average earnings for three months in order to submit data to the employment center, where the dismissed employee registers in order to receive unemployment benefits. The dismissed employee stopped working for the company on November 13, 2017. The calculation is carried out for the period from 01.08 to 31.10 2017. Earned 112,000 rubles during this period. In October he took leave without pay for 7 days. The organization's work schedule is 5 working days a week, 8 hours each.

• The number of working days according to the organization’s schedule for three months = 66.
• Number of days worked for the same period = 59.
• Average earnings = (112,000 / 59) * (66 / 3) = 41,672.71 rubles.

Average earnings during periods of absence from work

SZ = SZ for 1 day * Days of absence from work

SZ for 1 day = Income for the billing period / Days worked for this period

Income includes wage payments, but does not include:

• vacation pay;
• various types of compensation;
• social insurance payments - sick leave, maternity leave, for a child under 1.5 years old and others;
• payment for business trips and other periods of absence.

Days worked include days when the employee was at work and does not include:

• days of incapacity;
• being on vacation;
• being on business trips;
• other days of absence when earnings were saved or not saved.

According to these rules, the payment of average earnings for periods of absence, the reasons for which were business trips, donations, downtime, training, forced absences, etc., is calculated.

Business trip

Note: Average earnings are saved only on weekdays, not on weekends. Only daily allowances are paid for them.

NW = NW for 1 day * Working days of business trip

Working days are the time at the destination and en route, expressed in working days (calendar weekends are not taken into account).

Example:

The employee was sent on a business trip for 5 days - from October 14, 2017 (Saturday) to October 18, 2017 (Wednesday). The company's work schedule is 5 days a week. The employee had 28 days of paid leave in July. His earnings over the last year are 349,000, vacation pay is 30,000.

• The period for calculation is from 10/01/2016 to 09/30/2017.
• Worked for the period = 191 working days.
• We do not take into account the amount of vacation pay.
• SZ for 1 day = 349000 / 191 = 1827.23
• SZ for the duration of a business trip = 1827.23 * 3 = 5481.69 (average earnings for weekends during business trips are not saved).

What mistakes are made when calculating average earnings?

Error 1. The wrong billing period is taken.

For most payments, 12 calendar months are taken. For payments on sick leave and payments in connection with pregnancy and maternity, 2 calendar years are taken. For unemployment benefits – 3 calendar months.

Error 2. Payments not related to wages are included in income.

When calculating total earnings, you do not need to take those amounts that were accrued to the employee in connection with events that are not related to the labor process. For example, this could include all social benefits, compensation accruals, and vacation payments.

Error 3. Unaccounted days are not excluded from the calculation period

There are no excluded periods only due to disability; in all other cases there are such periods. As a rule, these are all those days when the employee did not perform work duties - all types of rest, forced absences, releases from work, incapacity for work, stays on pregnancy and maternity leave.