How to calculate average salary. Why are salaries low in Russia? Comparison of salaries by profession, region and year Find out the average salary by region

Russia is distinguished not only by its large territory, but also by its very high wages.

What is the average salary in Russia?

If we compare the level of average monthly income in 2019 with salaries in Russia in 2020, we can note that the average salary in Russia has increased by 12% over the past year. But it is worth considering that the increase in wages in Russia in 2020 occurred exclusively in the national currency.

In foreign currency terms, salaries in Russia increased in 2020 due to a slight depreciation foreign currency.

The average salary in Russia in dollar terms in 2020 is significantly lower than in more developed countries, such as the Baltic states and.

According to statistics, the highest salaries in Russia are observed in two cities of this country: Moscow and the cultural capital of the Russian Federation, St. Petersburg.

There has always been a large gap between average wages in Russia among regions. But in recent years (2017-2020), the trend of widening the gap between indicators has only intensified. This is primarily due to the onset economic crisis, as a result of which the foreign exchange rate sharply increased.

Due to the increase, the income of the population living in provincial regions decreased. Against this background, the unemployment rate has increased significantly. Therefore, many people from provincial regions moved to large cities for the purpose of employment.

The average salary in Russia in 2019-2020 is equal to 36 thousand rubles.

Table: statistics comparing average salaries in Russia by region

The highest salaries in Russia are in Moscow and St. Petersburg. In dollar terms, the average salary in these cities ranges from $700 to $1,000, while the average salary in all regions is only $570.

This salary level significantly exceeded the average monthly income of residents of Ukraine ($440), Tajikistan ($140), Azerbaijan ($300) and Kyrgyzstan ($220).

Analysis of minimum income by region

Minimum wage is minimum size salary that an organization can pay to its employee. In each region, the minimum wage rate is different.

In 2020, the minimum wage in Russia was raised to 12,130 rubles.

The increase took effect on January 1, 2020. Until this moment, the smallest salary was 11,280 rubles.

But the size of the minimum wage also directly depends on the region and place of employment. The salaries of public sector employees in all regions of Russia are significantly lower than the salaries of people working in non-budgetary organizations.

Table: list of minimum wages in various regions of the Russian Federation

Interesting video. Minimum wage in different countries.

Analysis of minimum wages by year

The table below shows the dynamics of wage growth (minimum wage) in Russia by year.

Minimum wage as of 01/01/2017 according to statistical departments of different countries

According to the draft law, wages are expected to increase in 2020.

According to Article No. 129 of the Labor Code Russian Federation a person cannot receive a salary less than the established minimum wage level. But if a Russian citizen did not work all working days or did not fulfill his duties, the manager has the right to independently regulate the amount of his salary.

Salaries of public sector employees

Since January 1, 2020, salaries for public sector employees have increased by an average of 5%.

The salaries of teachers, medical personnel, military personnel and representatives of the judicial system were mainly increased. In 2017, the average salary of a public sector employee was 31,200 rubles. After the increase, this amount increased to 33,000 rubles.

In 2020, salaries of public sector employees are expected to increase at least twice. According to the presidential decree, such an increase in salaries for public sector employees should occur through the introduction of new reforms, for which funds in the amount of 4.6 trillion rubles have been allocated.


But despite this, there is a tendency in Russia to delay wages. The delay in salaries affected primarily law enforcement officers and employees of the educational sector (teachers, pedagogues, university professors).

Employees of the Accounts Chamber receive approximately 171 thousand rubles per month. Members of the Federation Council receive 151 thousand rubles monthly. Deputies State Duma earn 123 thousand rubles. Compared to last year, their salaries increased by 29%. In 2019, Kremlin employees were awarded a 5% salary increase, so in 2020 their salary is 206 thousand rubles.

Winner all-Russian competition"Teacher of the Year"

The salaries of preschool teachers increased by 5%. In Moscow and St. Petersburg, the salary of a teacher ranges from 30 thousand to 35 thousand rubles per month. In Yekaterinburg, an employee's salary kindergarten ranges from 16 thousand to 17 thousand rubles. In Perm, for a similar position they pay from 11 thousand to 13 thousand rubles. In the Altai Territory, the salary of employees of preschool institutions ranges from 13 thousand to 15 thousand rubles per month. Teachers working in the Altai Republic receive monthly from 17 thousand to 19 thousand rubles.

In Crimea this year there is almost no debt on salaries for public sector employees. The level of average monthly wages is actively growing in this region. So in 2015, the average salary was 15 thousand rubles, in 2020 this figure increased to 29 thousand. Social workers receive the lowest salaries in the public sector. Their salary does not exceed 20 thousand per month.

The salary of doctors in this region is 21 thousand rubles, and university teachers and teachers receive approximately 28 thousand - 29 thousand rubles. Teachers of preschool institutions in Crimea earn from 10 thousand to 12 thousand rubles per month. Employees of preschool educational institutions in Sevastopol receive an average of 19 thousand rubles.


The salary of a pilot at the state company Aeroflot directly depends on the number of flight hours:

1. If the number of hours is 85 per month, then the pilot will receive at least 290 thousand rubles per month.
2. If the number of hours is more than 90 per month, then the pilot’s salary will be about 340 thousand rubles per month.

The salary of a janitor working in a utility company directly depends on the region. So a janitor in Moscow receives from 22 thousand to 23 thousand rubles. In Chelyabinsk, a similar position pays 15 thousand rubles. In the cultural capital of the Russian Federation, the salary of a janitor is about 20 thousand rubles. In Tula and Yekaterinburg, janitors earn from 15 thousand to 16 thousand rubles.

Analysis of public sector wage arrears

Wage arrears in 2019 in the Russian Federation amounted to 3.8 billion rubles. Over the past month it has decreased by 5%. Due to the current situation, the Russian government intends to freeze the payment of wages to index pension payments in 2020.
The state owes the largest amount of money to employees who work in areas such as:

1. Manufacturing industry.
2. Construction.
3. Transport sector.
4. Mining.
5. Agriculture.
6. Scientific research and development.
7. Production of gas, water and electricity.
8. Educational sphere.

The highest paid specialties

According to a social survey and statistical data on wage levels, Russia’s ranking of the highest paid professions includes the following specialties:

How much do specialists earn?

TOP 10 lowest paid professions in Russia:

• Salesman. On average, a goods seller earns about 17 thousand rubles per month.
• Secretary. The salary of an office manager is 20 thousand rubles per month.
• Teacher. The average salary of a university teacher is 15 thousand rubles. But it is worth considering that famous professors and deans with a scientific degree receive an order of magnitude more. But even this amount cannot compare with the salary of a teacher in the USA, which is 87 thousand per year.

• Locksmith. This specialty belongs to the middle class professions in Russia. A highly qualified specialist can receive up to 60 thousand rubles per month. And mechanics working in public utilities receive no more than 23 thousand rubles per month.
• Nanny or governess. In 2014, representatives of this profession received about 70 thousand rubles monthly. But due to the crisis and difficult economic situation in the country, their salaries have decreased significantly. Today, the average salary of a nanny in Moscow is 30 thousand - 35 thousand rubles.

• Sales Representative. The average monthly salary of a representative of this profession is 40 thousand rubles.
• Hairdresser. It is worth noting that a hairdresser’s salary directly depends on the number of clients. Therefore, on average, hairdressers earn from 13 thousand rubles per month.
• Doctor. The average salary of a doctor in Russia is 28 thousand rubles. Junior medical personnel receive from 13 thousand rubles. A nurse's salary starts from 15 thousand rubles in more developed regions.
• Teacher. The average salary in the specialty is 30 thousand rubles.
• Teacher in preschool children's institutions. The minimum salary for a teacher is 10 thousand rubles per month.

If a parent has an official stable salary, then child support in Russia is assigned in shares of his actual earnings. Often, alimony payers stop working officially, do not register with the Employment Center (PEC) and at some point stop paying funds for child support.

At the same time, they begin to accrue alimony debt, the amount of which is determined based on the size of the alimony debt in Russia. According to Rosstat, as of November 2019 it amounted to 46285 rub. At the same time, only the SWP is larger than the country as a whole.

The average salary in Russia is used to calculate alimony if payments for a child assigned as a percentage, and the payer:

• did not work (or did not work officially) during the period of debt formation;
• cannot provide documents confirming the amount of his earnings for this period.

Thus, at its core, the average monthly salary is a theoretical value, but bailiffs widely use it in practical application, in particular, when.

When is alimony calculated from the average salary in Russia?

As you know, there are many more alimony debtors than bona fide payers, and the reasons for alimony debt can also be very different: from the real lack of a job to the concealment of income by the debtor. However, such factors do not relieve “evaders” from their assigned obligations and do not bring any particular difficulty to the bailiff: in relation to the debtor, a debt is formed and grows monthly.

The payment debt is incurred by the person obligated to pay alimony no matter, what form of collection of funds is not carried out by the draft dodger:

• between the payer and the recipient;

It is important to take into account that the bailiff will calculate the debt in shares of the SWP only if child support has been assigned as a percentage of income parent.

The alimony debt is determined by an authorized official of the FSSP based on the average salary in the Russian Federation, if during the period of formation of the debt the payer:

• was;
• did not provide documents, confirming earnings or other income;
• was not registered at the employment center.

Calculation of alimony debt from the average monthly salary in the Russian Federation

When a voluntary notarial agreement or a court decision to collect alimony is not fulfilled by the debtor, calculate the accumulated debt for payments owed by this person. This is done in order to:

• in the event of subsequent employment of the debtor or identification of his other income, collect the accumulated debt in favor of the recipient of alimony;
• on the basis of the resolution on the calculation of the debt, apply to the debtor measures to bring him to various charges (administrative, civil, criminal).

The main value used by the bailiff when , is the average monthly salary in the Russian Federation. The use of this particular indicator for Federal service bailiffs (FSSP) is regulated three regulations:

• Part 4 Art. 113 of the Family Code of the Russian Federation;
• Part 3 Art. 102 of Law No. 229-FZ "On enforcement proceedings";
• “Methodological recommendations on the procedure for fulfilling the requirements of executive documents on the collection of alimony”(approved by the Federal Bailiff Service of Russia on 06.2012 No. 01-16).

Art. 5.1 « Methodological recommendations…» determines the main points for calculating debt from the average monthly salary for FSSP employees:

1. Information on the current average salary in the Russian Federation must be requested monthly from Rosstat or confirmed on its official website.
2. Income tax individuals(NDFL), equal to 13%, when calculating debt not held.
3. The moment of debt collection is considered date of actual repayment of debt.
4. The calculation of alimony arrears must be carried out by an employee of the FSSP quarterly.

The debtor should remember that alimony arrears will be calculated not by region of residence payer or claimant, and according to the Russian Federation, in order to protect the rights and legitimate interests of minors in whose favor alimony payments are accrued.

Since often the “statistical” average monthly salary in the country as a whole is much higher than the real income of a working citizen in most subjects of the Federation, becoming a debtor for alimony in this case extremely unprofitable, primarily for the payer himself(and vice versa - this is often more beneficial for the recipient of alimony).

An example of debt calculation by bailiffs from the average salary

The payer Petrenko N.N. received a monthly salary at the enterprise in the amount of 20,000 rubles, his alimony obligations for 1 child, according to the court order, amounted to 1/4 of all types of income. Since Petrenko N.N. had no other income, monthly payment for child support was 5,000 rubles.

Wanting to avoid payment obligations and hide his income, on December 1, 2018, Petrenko quit his job and got an unofficial job at a private company (without an employment contract). In March 2019, he received from the bailiff resolution on debt settlement for alimony for 3 months from the average monthly salary (AMS) in Russia in the amount of 43,062 rubles. for February 2019:

• December 2018 - 10765.5 rub. (1/4 of the SWP);
• January 2019 - 10765.5 rub. (1/4 of the SWP);
• February 2019 - 10765.5 rub. (1/4 of the SWP).

As a result, the debt of gr. Petrenko N. N. from 12/01/2018 to 03/01/2019 amounted to 32296.5 rub. It turns out that if this citizen continued to officially work at this or another enterprise and paid alimony in good faith, the amount of payments for the same period would be only 15,000 rub.- which is 2 times lower.

Average salary in Russia in 2020 according to Rosstat

The very large dispersion of the average monthly salary across the regions of the Russian Federation makes it unprofitable for payers in most regions of Russia the possibility of bailiffs calculating arrears of alimony based on the average salary in the country.

Thus, according to official data from Rosstat:

• The average salary in Russia as of November 2019 was 46285 rub.- this is the value used by the bailiffs when determining the amount of alimony debt as of the beginning of 2020, since the SPA for other periods has not yet been determined;
• the maximum average monthly salary was registered in the Chukotka Autonomous Okrug - 106922 rub.;
• minimum salary as of November 2019 - in the Republic of Dagestan - 26644.8 rub.

Thus, the difference in income levels between residents of regions with the highest and lowest average monthly wages as of November 2019 amounted to 106922 – 26644.8 = 80277.2 rubles.

At the same time, out of 85 constituent entities of the Russian Federation:

• Total 19 regions have a salary above the national average (in these regions, the calculation of alimony debt is based on the average Russian salary 46285 rub. may be more beneficial for payers and disadvantageous for recipients of alimony payments);
• in the rest 66 regions the salary level is lower than the Russian average (here, using the average salary to calculate alimony is more beneficial for the recipient and unprofitable for the majority of payers).

Full data on the average salary in Russia as of November 2019 according to Rosstat are given in the table below.

Average wages (Awage) is one of the macroeconomic indicators. It is used in statistical forecasts and calculated for calculating benefits, pensions, carrying out various indexations, developing business concepts, etc.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Average salary calculations are determined by legislation for each country. The payment procedure has been approved international organization labor (ILO) and is the basic indicator for assessing the well-being of the population.

Legislative statements on wages

The legislation of the Russian Federation provides for the use of average wage parameters when various operations related:

• with salary calculation;
• social benefits;
• business trips, etc.

The average wage for statistical national purposes is calculated as the arithmetic average of the salaries of a certain group of workers and is the basis for calculating the average national income.

The average salary does not reflect the real income of the average worker because... Absolutely all income levels are taken into account.

SRW is determined by the relevant articles of the Labor Code, Family Code and other legislative acts. For each category there is the legislative framework, which determines the methodology for applying the average salary parameter. In addition, the average salary of an individual employee for a certain period of time is determined.

Accrual

The calculation of average wages is regulated by Article 139 of the Labor Code of the Russian Federation, Federal law RF No. 90, RF Government Decree No. 922.

In accordance with the standards described in legislative acts, follows:

• Calculate the total amount of the employee's salary for the 12 or 24 months preceding the date of accrual. The total amount includes actual amounts earned and material remuneration regulated by the internal regulations of the enterprise. Material remuneration must be of a permanent nature.
• For calculations, social payments and one-time payments are not taken into account. In addition, the amount does not include payments for sick leave and any types of compensation.
• The resulting amount is divided by the number of months worked and the number of working days per year, which corresponds to 12 or 24 and 29.4.
• To calculate benefits, the result obtained is multiplied by the number of days for which the payment is made. Important: If the employee’s length of service does not exceed 6 months, then the calculation is made based on the minimum wage (minimum wage). For employees who work at the enterprise from 6 to 24 months, the average salary is calculated based on the number of days actually worked (how many working days according to the timesheet), but the amount of earnings cannot be lower than the minimum wage.

In accordance with the Labor Code of the Russian Federation, there are several types of calculation of SRW. The law reflects the specifics of accruals when accounting for compensation for unused planned leave, excludes accounting for gifts and fully describes all types of payments taken into account.

Promotion

Increasing the level of average wages in the Russian Federation is a priority task for the entire government apparatus. Given the observed long-term trend of a decrease in the number of qualified personnel and the steady aging of the population, for 2020 the Government predicts that this indicator will be set at 75,000 rubles for the country without taking into account categories.

To boost the economy and stimulate wage growth as part of increasing the general well-being of citizens, it is planned to increase the level of Average Salary by 25 to 120 thousand rubles.

The project is based on the innovative development of the country, and an increase in wages will be observed, under favorable conditions in all sectors economic activity.

Increases in wages for officials, judges and public sector employees are carried out periodically on the basis of federal laws published specifically for the implementation of such events. But Article 134 of the Labor Code provides for an increase in wages at all enterprises, without exception, due to rising prices for services and goods.

Indexing

Indexation of salary is regulated by Art. 134 of the Labor Code of the Russian Federation, which states that state authorities and local governments, when calculating such payments, are guided by regulations in labor legislation.

Other enterprises of all forms of ownership accept internal (local) regulations and conclude a collective agreement (agreement) describing this procedure.

It should be understood that private school teachers do not belong to the category of budget employees and receive salary indexation in accordance with the regulations established by the enterprise. Internal regulations for establishing the level of compensation must not contradict Article 372 of the Labor Code of the Russian Federation.

Pension and alimony

The most important thing for most workers is to calculate the average salary upon retirement. Based on the size of this parameter, the part of the pension is calculated for the period of work before 2002, which takes into account the salary for any 60 months of continuous work. The state has established conversion coefficients for average wages for the period from 1960 to 1990, from 1991 to 1997, from 1998 to 2001.

The higher the average salary for the periods indicated above, the higher the actual pension that will be accrued at the moment.

To calculate the pension by year, the average salary for the periods indicated above and the average salary for the period from 2002 to the present are calculated and the final amount is determined by applying the methodology.

When resolving disputes regarding the repayment of debt or the calculation of alimony, they are guided by the Family Code of the Russian Federation, Article 113, Federal Law No. 223, as well as Article 102 of Federal Law No. 229. regulatory framework it is stated that if the alimony payer does not work at the time of collection or did not work previously, then the average salary is used in the calculations depending on the region of residence of the defendant.

Average salary in Russia in 2020

SRW in the Russian Federation in the current year, as in previous periods, is calculated depending on the sector of economic activity, professional orientation of employees and regional characteristics.

This approach reflects the most full picture economic development and allows government organizations to make decisions aimed at improving the well-being of the country's population. In addition, these indicators are monitored by world organizations and can show the development prospects of countries or the impending crisis situations, both in individual regions and in the world.

The average salary is officially determined by statistical bodies based on information provided by enterprises and organizations.

In addition, there is the possibility of alternative calculations based on published vacancies and the opinions of employees in the relevant categories. Such indicators usually vary, as stated above, and are not intended to reflect the real level of income of the average worker.

The average salary in the Russian Federation is currently set at 32,000 rubles. For individual categories it differs to varying degrees and is caused by various factors. In addition, there is an average growth rate of up to 11% per year and data trends throughout the calendar year.

By industry

One of the indicators reflecting the growth of economic sectors is the dynamics of changes in average wages on an annualized basis for individual sectors of economic activity. Guided by a 10% increase in SRW by industry during recent years similar growth can be predicted in 2020.

This trend can be visually analyzed by examining graphic materials.

By profession

The trend in changes in salaries by profession in 2020 will include a sharp change in the exchange rate of the national currency in relation to foreign money. First of all, this applies to the mining industry, IT industry and financial sector, in which wages are tied to foreign currencies.

At the same time, there will be a significant difference in relation to professions that are not related to foreign economic activity.

At the moment (before the publication of the semi-annual report of official statistics), you can navigate the average salaries of popular specialties using the publications of vacancies on information resources.

By region

Average wages for the regions of the Russian Federation calculated by the State Statistics Service in 2020. The regional average salary indicates average earnings of the entire working population, taking into account the lowest and highest salaries and is calculated as an arithmetic mean.

Comparative analysis

The indicator of the level of average salaries allows you to analyze the well-being of the population in different countries of the world and predict the development of economies, establishing connections in various directions, focusing on the sale and purchase of goods and services.

Average salaries in some countries around the world are presented below (USD).

European level

In Europe, the average salary level significantly exceeds all CIS countries, but given the amount of insurance payments and the high cost utilities It is not possible to give an accurate assessment of the level of well-being of the population by analyzing only this parameter.

The UN, in its report on poverty, makes an assessment based on the maximum number of statistical data, such as prices, consumption levels, market accessibility for investors, etc. elements to bring the comparative assessment closer to the real state of affairs.

But from the diagram we can conclude that the crisis is affecting the situation with wages. An example is Greece, which has been experiencing a severe economic downturn for several years. The average salary level in this country is almost 2.5 times lower than in Germany and France. The salaries of the new members of the European Union are not significant either.

IN European countries The practice of hourly wages has been introduced at the legislative level, and average salaries are calculated based on this indicator.

The average hourly wage in the EU is 21 Euros, and the top three members of the European Community are:

• Belgium (39 Euro per hour),
• France (34.2 Euro per hour),
• Luxembourg (33.7 Euro per hour).

The lowest salaries are in Bulgaria (3.5 Euros per hour), Romania (4.2 Euros per hour), the Baltic countries (5.5) and Poland (7.1).

By profession, the level of salaries has a similar ratio across countries. Based on the salary level of popular professions in Germany, you can understand the income of similar workers in other EU countries.

Average salaries by specialty were distributed as follows:

• IT technology sector – 52,000 – 58,000 euros per year;
• technical engineering staff – 50,000 – 55,000 euros per year;
• accounting and financial management – ​​51,000 – 59,500 euros per year;
• medical industry – 53,000 – 65,000 euros per year.

USA

On the North American continent, as can be seen from the diagram average level salaries are practically no different from the advanced European powers, but do not exceed them either.

To find out the average monthly and average annual earnings in Russia, you should take an interest in historical statistics on salaries over the past decades and past centuries. Such data will help to approximately calculate pension accruals for the Pension Fund. There are calculation schemes by which you can find out your profit based on accruals in the future.

To correctly calculate the average monthly income ratio, you need to calculate the ratio of payment for a specific period of time, for example, for 2001 and 2002 or the last 5 years before January 1, 2002, to the average monthly wage in Russia for the selected period on years.

The 30-day average wage ratio is equal to a person's wage divided by the average monthly wage.

Formula: KSZ=ZR/ZP.

The resulting figure is used to calculate the estimated pension, a portion of the amount of future payments that were earned for the entire 2002. The estimated pension is equal to the SK, multiplied by the KSZ and again multiplied by 1671 - 450. So, it is clear that the higher the average salary coefficient, the greater the cash settlement indicators.

For the majority of Russian residents for the periods 2000 and 2001, the average payment is listed in the Pension Fund data, and there is no need to prove this in documentary form. When choosing to calculate the coefficient of average wages per month for 2000-2001, the KSZ is calculated by dividing the average wages of employees for this entire time period by 1,495 rubles - this is the average wage in Russia for the specified number of years.

Formula: KZS=ZR/ZP=ZR/1495.

Another example, we choose a period of time not for 2000 and 2001, but take an earlier period, in total for the last 5 years (60 months). In this case, a number of computational actions should be carried out:

• You must first find out the average wages for a specific period;
• find statistical data (will be given below) for the specified period on average wages;
• then we calculate the GLC value;
• during the period of registration of the pension must be submitted to the department pension fund salary data for the last 5 years.

Tables of salaries in the country by year

The tables of average monthly salaries given below were established by the government of the Russian Federation for the purpose of converting pension rights to calculate the correct pension capital.

Table: Average statistical data on wages from 1960 to 1990

date	Payment in rubles		date		Payment in rubles		date		Payment in rubles		date		Payment in rubles
1960	74,0		1968		111,8		1976		152,1		1984		192,1
1961	76,0		1969		114,7		1977		158,0		1985		198,3
1962	81,8		1970		120,1		1978		165,3		1986		205,2
1963	83,5		1971		124,5		1979		169,3		1987		213,6
1964	87		1972		131,3		1980		173		1988		232,7
1965	93,0		1973		135,1		1981		176,4		1989		261
1966	95,1		1974		142,1		1982		183		1990		305
1967	100,4		1975		147,8		1983		189,4

Table: Average statistical data from 1991 to 1997

Periods (by month)		Dates
		1991		1992		1993		1994		1995		1996		1997
		Wages in rubles
January		305		1425		15,0		133,6		300,5		634,7		809,1
February		293		2000		19,3		145,9		317		675,3		837,1
March		336		2700		23,6		162,5		358,4		768		900,5
April		368		3049		30,9		170,3		383,1		743,4		900,8
May		429		3684		37,1		180,2		427,7		774,2		906,4
June		491		5099		47,7		205,9		468,4		829,1		962,1
July		539		5423		59		230		487,4		826,5		1000
August		568		5893		65,3		236,4		518,5		837		980
September		620		7356		80,8		249,1		558,4		856,0		1038
October		700		8823		94		270		590,4		839,2		750
November		827		10496		100,1		281,6		608,5		817,9		764
December		1180		16154		140,8		357,1		729,2		1027		770

Each employee during employment has the right to familiarize himself with the system of monetary motivation and remuneration, as well as with the conditions, which stipulate all the rights and obligations of the parties, the amount of wages, the terms of its payment, etc. After reading the terms of the contract, the applicant will know his rights and obligations , what problematic issues may arise and how to behave in various situations (for example,).

Features of labor legislation

Salary calculations in 2016 are regulated by Article 139 of the Labor Code of the Russian Federation and the Regulations of the Government of the Russian Federation of 2007 (with periodic amendments). In accordance with labor legislation, basic and additional wages are calculated, all payments and compensations are carried out.

The salary (as one of the cost items) should be reflected in the enterprise’s accounting and include the following points:

• payroll (basic and additional);
• deductions from the patch;
• accruals mandatory contributions to various funds ( social insurance, unemployment, accidents);
• payment of accrued wages to staff;
• deduction of contributions to funds within the time limits specified by tax legislation.

All transactions related to wages are included in the 70th account, all postings are made on the last day of the month.

Key features of payroll accounting:

• The need for continuous maintenance (daily, monthly) of timesheets for each employee (manually, automatically).
• Maintaining a personal account for each employee reflecting all accruals and deductions.
• Maintaining payroll records in which employees sign for receipt of all payments due to them.

List of documents and regulations that regulate the work of an accountant who pays wages to staff:

• internal labor regulations;
• collective agreement;
• provisions on material incentives and remuneration;
• staffing table of the enterprise;
• contract of employment;
• local regulations.

Calculation of the average monthly salary of an employee

Calculation of the average monthly salary of an employee will be required to calculate the following payments according to established formulas:

• average monthly salary in accordance with official salary;
• vacation pay and compensation for unused vacation;
• remuneration during periods of downtime (technological, other), which may arise through the fault of the employer, in the event of force majeure circumstances (natural disasters, fires, etc.);
• severance benefits that must be paid to the employee upon termination of the employment contract, dismissal by agreement of the parties, and other items;
• sick leave and other temporary disability benefits;
• travel allowances

Calculation of the average monthly salary may also be required in cases where an employee personally requests information about the amount of his salary, payments and accruals.

Advice: if you do not want to face the problem of non-payment of wages in the promised amount or other discrimination on the part of the employer, enter into an employment contract with the head of the company where you are employed. This document will provide you with the opportunity to assert your rights in the event of problematic situations.

Payroll formula

In order to calculate an employee's wages, an accountant uses a time sheet to record his working hours. Monetary remuneration can be calculated based on the salary established by the enterprise’s staffing table with additional allowances for length of service, qualifications, labor productivity, or on a piece-rate basis.

Formula for calculating salary based on salary

Salary month = Kd * Sd, Where

• Salary month – monthly salary accrued;
• Kd – the number of working days actually worked (in accordance with the report card);
• SD – daily tariff rate. When calculating the hourly rate, this indicator is multiplied by the number of hours worked per month.

For example, according to employment contract, the employee must receive 100 rubles per hour for his work. He worked 180 hours, and his remuneration should be 100 * 180 = 18,000 rubles. Salaried employees who have worked for a full month receive 100% of the established rate. If they work fewer days than required under the contract, their wages are adjusted according to the hours actually worked. After calculating the salary, the amount is reduced by 13% of personal income tax and issued to the employee (in cash or on a personal card).

Calculation of average wages (formula)

Average monthly salary = average salary / t average monthly., Where

• t monthly average – is the average number of days of each month;
• Average salary (basic salary for each month + additional salary for each month) / 12/ 29.3) – average daily salary of the employee; Salary basic every month. – basic salary for 12 months (the basic salary includes payment in the amount of the official salary, according to tariffs (hourly tariff rates) or piecework; 29.3 – the approved average number of working days per month; additional salary for each month – additional salary payment for the same period (such a fund includes all kinds of additional payments: allowances, bonuses, remunerations, overtime rates, overtime, night and holiday allowances, etc.).

An example of calculating the salary of an employee who is entitled to vacation pay

Ivanov Ivan Ivanovich worked all 12 months in 2015, and in January 2016 he decided to take a vacation. The accountant needs to calculate the average monthly salary for this employee in order to accrue vacation pay to him. Ivanov works as an engineer, receiving a salary without additional payments and bonuses in the amount of 40,000 rubles. The average approved number of days in a month is 29.3, but since Ivanov has a stable salary without additional payments, we take a rate of 40,000 rubles. Z avg.days = 40,000 / 29.3 = 1365.18 rubles.

The accountant multiplies the average daily earnings by the number of vacation days and thus forms the amount of vacation pay for I.I. Ivanov.

If Ivanov decides to quit after working a period without vacation (although he is already entitled to it), the accountant will have to.

Some features of calculating the average salary

When calculating wages, the average daily wage is calculated, which does not include days of absence from work and days on which social benefits were accrued (sick leave, periods of pregnancy and child care, etc.). If a woman goes to maternity leave, then her average monthly salary will be calculated by periods before entering.