Resolution 922 on the calculation of average earnings. Calculation of average wages. On the features of the procedure for calculating average wages

In accordance with article 139 of the Labor Code Russian Federation The Government of the Russian Federation decides:

1. To approve the attached Regulation on the peculiarities of the procedure for calculating the average wages.

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. To recognize as invalid the Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the specifics of the procedure for calculating the average wages" (Collected Legislation of the Russian Federation, 2003, N 16, Art. 1529).

Prime Minister

Russian Federation

REGULATION ON FEATURES OF THE ORDER OF CALCULATION OF 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 the average earnings, all types of payments provided by the wage system applied by the respective 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 the 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) non-cash wages;

e) monetary remuneration (pay) accrued for the time worked to persons holding public offices of the Russian Federation, public offices of the constituent entities of the Russian Federation, deputies, members of elected bodies local government, elected officials of local self-government, members of election commissions acting on a permanent basis;

f) the pay accrued by the municipal employee for the hours worked;

g) funds accrued in editions mass media and art organizations, the fee of employees who are on the payroll of these editorial offices and organizations, and (or) their remuneration, carried out at the rates (rates) of the author's (staging) remuneration;

h) salaries accrued to teachers of institutions of primary and secondary vocational education for hours of teaching work 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, due to the wage system, regardless of the time of accrual;

j) allowances and surcharges to tariff rates, salaries (official salaries) for professional skill, class, length of service (work experience), academic degree, academic title, knowledge of a foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, team leadership and others;

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

l) remuneration for the performance of functions class teacher educators state and municipal educational institutions;

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

n) other types of salary payments applied by the respective employer.

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

4. The calculation of the average earnings of an employee, regardless of the mode of his work, is made on the basis of the actually accrued wages and hours actually worked by him for 12 calendar months preceding the period during which the employee retains the average wages. In this case, a calendar month is considered to be 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 accounting period, as well as amounts accrued during this time, if:

a) the employee retained the average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for labor legislation Russian Federation;

b) the employee received a temporary disability benefit or maternity benefit;

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 in connection with this strike was not able to do his job;

e) the employee was provided with additional paid days off to take care of disabled children and disabled from 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 settlement period or for a period exceeding the billing period, or this period consisted of the time excluded from the billing period in accordance with paragraph 5 of this Regulation, the average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the calculated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the beginning 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 preservation is connected. average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the beginning 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 for 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 established a summarized recording of working hours.

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

Average daily earnings, except for the cases of determining the average earnings for paying vacations and paying compensations for unused vacations, is calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations accounted for in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.

10. Average daily earnings for payment of vacations provided in calendar days and compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4).

If one or several months of the billing period have not been fully worked or time has been 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 amount of the average monthly number of calendar days (29.4) multiplied by the number of complete 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 this month and multiplying by the number of calendar days falling on the time worked in this month.

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

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

13. When determining the average earnings of an employee for whom the summarized accounting of working hours is established, except for the cases of determining the average earnings for paying for vacations and paying compensation for unused vacations, the average hourly earnings are used.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the accounting period, including bonuses and remuneration accounted for 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 by the employee in the payable period.

14. When determining the average earnings for paying additional study leave all are payable calendar days(including non-working holidays) falling on the period of such vacations provided in accordance with the inquiry-call educational institution.

15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:

monthly premiums 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 charged 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 charged exceeds the duration of the billing period;

remuneration based on the results of work for the year, 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 the remuneration was charged.

In the event that the time falling on the billing period was not fully worked or time was excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remunerations 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 an employee has worked part-time, for which bonuses and remunerations are accrued, and they were accrued in proportion to the hours worked, they are taken into account when determining the average earnings based on the actually accrued amounts in the manner prescribed 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 rises in the following order:

if the increase occurred in the billing period, - payments taken into account when determining the average earnings and accrued in the billing period for the period of time 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, which is associated with the preservation of average earnings, by 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 case with which the preservation of the average earnings is associated, the average earnings calculated for the billing period increases;

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

With an increase in the average earnings, the payments taken into account when determining the average earnings, established in absolute terms, do not increase.

17. Average earnings determined to pay for time forced absenteeism, is subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration, assigned to the employee from the date of the actual start of work after his restoration at his previous job, at the wage rate, salary (official salary), monetary remuneration established in the billing period, if during the forced absence from the organization (branch, structural unit), tariff rates, salaries (official salaries), monetary reward.

In this case, with respect to payments established in a fixed amount and in an absolute amount, the procedure established by clause 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who worked in full during the billing period the working time norm and fulfilled the labor standards ( labor duties), cannot be less than the set federal law the minimum wage.

19. For persons working on a part-time basis, the average earnings are determined in accordance with the procedure established by these Regulations.

"On the features of the procedure for calculating average wages"

(as amended on January 1, 2017,
with changes and additions, incorporated into the text,
according to the decrees of the Government of the Russian Federation: from 11.11.2009, No. 916,
dated 25.03.2013 No. 257, dated 10.07.2014 No. 642, dated 15.10.2014 No. 1054,
dated 10.12.2016 No. 1339)

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. To approve the attached Regulation on the specifics of the procedure for calculating average wages.

2. The Ministry of Labor and social protection Of the Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this resolution.

3. To recognize as invalid the resolution of the Government of the Russian Federation of April 11, 2003 No. 213 "On the specifics of the procedure for calculating the average wages" (Collected Legislation of the Russian Federation, 2003, No. 16, Art. 1529).

Chairman of the Government of the Russian Federation	V. Zubkov

Regulations on the specifics of the procedure for calculating average wages

a) wages accrued to the employee at tariff rates, salaries (official salaries) for the 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) non-cash wages;

e) monetary remuneration (pay) accrued for the time worked to persons holding government positions in the Russian Federation, government positions in the constituent entities of the Russian Federation, deputies, members of elected local government bodies, elected officials of local government, members of election commissions acting on a permanent basis;

f) the pay accrued by the municipal employee for the hours worked;

g) the remuneration of employees who are on the payroll of these editorial offices and organizations, and (or) remuneration of their labor, calculated at the editorial offices of the media and art organizations, carried out at the rates (rates) of the author's (staged) remuneration;

h) salaries accrued to teachers of professional educational organizations for hours of teaching in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) salary, finally calculated at the end of the calendar year preceding the event, due to the remuneration system, regardless of the time of accrual;

l) remuneration for performing the functions of a class teacher for teaching staff of state and municipal educational organizations;

m) bonuses and remuneration provided by the remuneration system;

n) other types of salary payments applied by the respective employer.

4. The calculation of the average earnings of an employee, regardless of the mode of his work, is made on the basis of the actually accrued wages and hours actually worked by him for 12 calendar months preceding the period during which the employee retains the average wages. In this case, a calendar month is considered to be 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 vacation are calculated for the last 12 calendar months.

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

a) the employee retained the average earnings 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 a temporary disability benefit or maternity benefit;

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 in connection with this strike was not able to do his job;

e) the employee was provided with additional paid days off to take care of disabled children and disabled from 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 this period consisted of the time excluded from the billing period in accordance with paragraph of this Regulation, the average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the calculated one.

9. When determining the average earnings, the average daily earnings are used in the following cases:

to pay for vacations and pay compensation for unused vacations;

for other cases stipulated by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have established a summarized recording of working hours.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, workers) in the period to be paid.

Average daily earnings, except for the cases of determining the average earnings for paying vacations and paying compensations for unused vacations, is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remunerations accounted for in accordance with paragraph of this Regulation, by the number days actually worked during this period.

If one or several months of the billing period have not been fully worked or time has been excluded from it in accordance with clause of these Regulations, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount of the average monthly number of calendar days (29.3), multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months.

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

12. When working on a part-time basis (part-time working week, part-time working day), the average daily earnings for paying for vacations and paying compensation for unused vacations is calculated in accordance with clauses and these Regulations.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period, including bonuses and remuneration accounted for in accordance with paragraph 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 by the employee in the payable period.

14. When determining the average earnings to pay for additional educational leaves, all calendar days (including non-working holidays) falling on the period of such leaves provided in accordance with the certificate-call 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 premiums and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

In the event that the time falling on the billing period was not fully worked or time was excluded from it in accordance with clause of these Regulations, bonuses and remunerations 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 the actual hours worked in the billing period (monthly, quarterly, etc.).

if the increase occurred during the billing period, - payments taken into account in 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 last rise tariff rates, salaries (official salaries), monetary remuneration, for tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period;

If, with an increase in the organization (branch, structural unit) of tariff rates, salaries (official salaries), monetary remuneration, the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their size changes, the average earnings increases into coefficients that are calculated by dividing the newly established tariff rates, salaries (salaries), cash remuneration and monthly payments by previously established tariff rates, salaries (official salaries), cash remuneration and monthly payments.

With an increase in the average earnings, the payments taken into account when determining the average earnings, established in absolute terms, do not increase.

17. The average earnings determined to pay for the time of forced absenteeism shall be increased 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 reinstatement in his previous job, by the wage rate, salary (official salary), monetary remuneration established in the billing period, if during the forced absence from the organization (branch, structural unit), tariff rates, salaries (official salaries), and monetary remuneration increased.

At the same time, in relation to payments established in a fixed amount and in an absolute amount, the procedure established by paragraph of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who has worked in full during the billing period the working time and fulfilled the labor standards (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 accordance with the procedure established by these Regulations.

20. To calculate the average monthly salary of managers, deputy managers, chief accountants of state extra-budgetary funds of the Russian Federation, territorial funds of compulsory health insurance, state and municipal institutions, state and municipal unitary enterprises(hereinafter referred to as funds, institutions, enterprises), formed at the expense of all sources of financial support and calculated for a calendar year, and the average monthly salary of employees of funds, institutions, enterprises (excluding the salaries of the head, deputy heads, chief accountant) in order to determine the maximum the level of their ratio:

the average monthly salary of employees of foundations, institutions, enterprises (excluding the salaries of the head, deputy heads, chief accountant) is determined by dividing the amount of the actually accrued wages (including payments provided for in paragraph of this Regulation) of such payroll employees (excluding the head, deputy heads , chief accountant) by the average number of such employees (excluding the head, deputy heads, chief accountant) for the corresponding calendar year and dividing by 12 (the number of months in a year). Definition average headcount the specified employees for the corresponding calendar year is carried out in accordance with the methodology used for the purposes of federal statistical observation;

the average monthly salary of the head, deputy head, chief accountant of a fund, institution, enterprise is determined by dividing the amount of actually accrued wages (including payments provided for by paragraph of this Regulation) to the corresponding head, deputy head, chief accountant for a calendar year by 12 (number of months in a year ). If the head, deputy head, chief accountant of a fund, institution, enterprise was labor relations with a fund, an institution, an enterprise for an incomplete calendar year, then the average monthly salary is determined based on the full calendar months actually worked by the relevant head, deputy head, chief accountant.

The calculation of the average monthly salary of the head, deputy head, chief accountant of a fund, institution, enterprise is carried out separately for the positions of the head, chief accountant and for each position of the deputy head.

In cases where the head, deputy heads, chief accountant perform work on combining positions (professions) or fulfilling the duties of a temporarily absent employee without exemption from the main job, the actually accrued wages include the amounts accrued both for the main position (profession) and for the combined position (profession), as well as accrued for the performance of the duties of a temporarily absent employee without release from the main job. When working part-time, only the amounts of actually accrued wages for the position of the head, deputy head, chief accountant are taken into account in the actually accrued wages.

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

AVERAGE WAGE

1. To approve the attached Regulation on the specifics of the procedure for calculating average wages.

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

Prime Minister

Russian Federation

Approved by

Government Decree

Russian Federation

POSITION

ABOUT FEATURES OF THE CALCULATION ORDER