How to calculate average daily earnings upon dismissal: formulas and basic calculation rules. How to calculate average daily earnings upon dismissal Calculation of average earnings for vacation compensation

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:

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).

Calculation of average daily earnings upon dismissal

A HR manager needs to think about the average salary in different situations. For example, these are cases of dismissal of a specialist, or rather the determination of compensation payments for unused vacation. In addition, this is the calculation of benefits for staff reductions, as well as due to the liquidation of a business.

In accordance with stat. 140 upon termination of an employment relationship with an employee, all payments due to him must be paid on the day of dismissal. Later settlements may be made if the employee does not work on his or her last day. In this case, payments should be made no later than the day after the date of the individual’s application. How to calculate average daily earnings? What to do if the billing period has not been fully worked out? Detailed answers with examples follow.

The procedure for calculating compensation upon dismissal if there is no average earnings

If the employee did not work at all, or the entire period consisted of excluded days, then the value of the SDZ is calculated using information on wages for the previous year.
If the employee did not carry out work either in the current or in previous periods, the SDZ is calculated based on the actual appearances at work during the month when it became necessary to find out the SDZ.
If an employee has not worked a single day, the tariff rate approved for his position is taken.

If the enterprise has adopted a summarized accounting of working time, compensation for vacation that the employee did not have time to take off is accrued in the usual manner, i.e. SDZ is still determined, not average hourly income. It is necessary to carry out calculations in a similar way even when the employee rested on those days that were considered working days for others.

We calculate the average earnings for compensation upon dismissal - formulas, examples

The dismissal date is April 17, 2020. The period for calculating average earnings is from April 2020 to March 2020. During this period, earned: salary 390,000 rubles, vacation pay - 31,500 rubles, sick leave benefits - 4,300 rubles. In the specified period there were 28 days of vacation in July 2020. and 5 days of sick leave in January 2020.

It is possible that the period for calculating average earnings has not been fully worked out. In this case, you need to look at the period for which the annual premium is calculated. If this period is fully included in the calculation period, then it is taken into account in full, otherwise you need to use a formula that will allow you to calculate the part of the annual bonus that needs to be taken into account in calculating average earnings for compensation.

Peculiarities of calculating average earnings upon voluntary dismissal and layoff

Important! If in any month there was a vacation, business trip or temporary disability, then for this month the calculation of days worked is carried out separately: 29.3 is multiplied by the quotient, the numerator of which is actually the days worked, and the denominator is the number of calendar days of the month.

Calculation of average earnings produced during the employee’s last year of work at the enterprise. For the calculation, periods when the employee did not work due to temporary disability, child care, or release from work due to circumstances beyond the control of the employee and the employer are not taken into account.

Upon dismissal, there is no data to calculate average earnings

The total amount of accrued labor income for the last 12 months of the employee’s work is calculated. If he works for less than a year, then payments are calculated for the actual period.
The resulting amount of income is divided into 12 months. In the case where the new employee does not have a full year of work, the number of months for which the employee actually worked is used.
The resulting average monthly salary must be divided by 29.3. As a result, the SDZ will be determined.

The formula for determining the average cost of using an employee’s labor for one day of production is quite simple. The required value is determined by dividing the total earnings for the working period by the number of trips to work. As a rule, this parameter is determined over 12 months.
When calculating the average monthly salary, the number of months is rounded to the nearest whole number. If the days worked in a period are less than half a month, then it is not taken into account. Accordingly, more than half are taken into account in the calculations.
The average number of production outputs for a calendar year is calculated as the product of all billing months by 29.3. The average monthly number of working days since April 2014 has been set at 29.3, and not 29.4 as previously.
In the case when in a certain month an incomplete number of working days was worked due to illness, leave without pay, then the time absent from the workplace is subtracted from the number 29.3. The resulting amount of SDZ cannot be lower than the approved minimum wage.

How to calculate average earnings upon dismissal

Most often, an accountant has to calculate the average salary upon dismissal because on the date of farewell to the employee he has unused vacation days. In this regard, he must be paid monetary compensation (Article 127 of the Labor Code of the Russian Federation), which is determined based on his average daily earnings. In this case, the basis for termination of the employment contract does not matter.

Calculation of average earnings upon dismissal

for the period while you are on annual leave;
on a business trip;
on sick leave;
for education;
if you are transferred to another lower-paid job due to health reasons, until a permanent loss of ability to work is established, you will receive exactly the average salary for the time previously worked prior to the loss of health;

Another frequently encountered situation is the calculation of average monthly earnings for severance pay. It is generally paid in the amount of 100% of average earnings upon termination of an employment contract with an employee due to the liquidation of the organization, as well as upon reduction of headcount or staff (clauses 1, 2 of Article 81, Article 178 of the Labor Code of the Russian Federation). If during the 2nd and 3rd months after dismissal the employee still does not find a job, he will also need to be paid 100% of the average earnings for each of these months.

How to calculate compensation upon dismissal if there is no average salary

139 of the Labor Code of the Russian Federation, the average salary of an employee is calculated based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retained his average salary. To calculate the average salary, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of their sources. The procedure for calculating average wages is approved by Regulation No. 922.

for a period exceeding the billing period, or if this period consisted of time excluded from the billing period in accordance with clause 5 of Regulation No. 922. Average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the billing period (clause 6 of Regulation No. 922);
for the billing period and before the start of the billing period. Average earnings are determined based on the amount of wages actually accrued for the days actually worked in the month of occurrence of the event that is associated with maintaining average earnings (clause 7 of Regulation No. 922);
for the billing period, before the start of the billing period and before the occurrence of an event that is associated with maintaining average earnings. Average earnings are calculated based on the tariff rate and salary (official salary) established for the employee (clause 8 of Regulation No. 922).

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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

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

The billing period for which the total income is determined is 12 months.
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 hiring to the first day of the last working month.
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 a 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. Over the past 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.

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.
The number of vacation days that the employee would be entitled to during this period is calculated.
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.
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.

Many accountants regularly wonder how to calculate average earnings when an employee is dismissed. However, before answering it, you need to understand in what cases the need for such a calculation arises, and for what purposes.

Why is the average salary upon dismissal determined?

Most often, an accountant has to calculate the average salary upon dismissal because on the date of farewell to the employee he has unused vacation days. In this regard, he must be paid (Article 127 of the Labor Code of the Russian Federation), which is determined precisely on the basis of his average daily earnings. In this case, the basis for termination of the employment contract does not matter.

Another frequently encountered situation is the calculation of average monthly earnings for severance pay. It is paid in the general case in the amount of 100% of average earnings upon termination of an employment contract with an employee in connection with the liquidation of the organization, as well as the state (clauses 1, 2 of Article 81, Article 178 of the Labor Code of the Russian Federation). If during the 2nd and 3rd months after dismissal the employee still does not find a job, he will also need to be paid 100% of the average earnings for each of these months.

In addition, an employee is entitled to a benefit in the amount of two weeks’ average earnings upon termination of an employment contract (Article 178 of the Labor Code of the Russian Federation):

in the event of an employee’s refusal to continue working due to a change in the terms of the employment contract determined by the parties (clause 7 of article 77 of the Labor Code of the Russian Federation);
if the employee refuses to be transferred to another job, which he can perform in accordance with a medical report, or if the employer does not have this type of work (clause 8 of Article 77 of the Labor Code of the Russian Federation);
in case of refusal of the employee to be transferred to work in another area together with the employer (clause 9 of article 77 of the Labor Code of the Russian Federation);
in connection with the employee’s conscription for military service or assignment to an alternative civilian service (clause 1 of Article 83 of the Labor Code of the Russian Federation);
in connection with the reinstatement of an employee who previously performed this work, by decision of the state labor inspectorate or court (clause 2 of article 83 of the Labor Code of the Russian Federation);
when an employee is recognized as incapable of working on the basis of a medical report (clause 5 of Article 83 of the Labor Code of the Russian Federation);
some other cases.

How to calculate average daily earnings upon dismissal

On the last working day, the legislation of the Russian Federation obliges the organization to pay all due income before dismissal: salary, additional payment for overtime hours, vacation pay, etc.

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To calculate payments for unused vacation and the amount of severance pay, you need to clarify the average daily earnings (hereinafter - SDZ). How to correctly calculate it?

Normative base

Please note that the Regulations apply to calculating SDZ for all cases, including dismissal.

In what cases is it required?

In connection with the termination of the agreement between the employee and the employer, it is necessary to determine the SDZ for the following reasons:

the employee's right to severance pay;
to provide reporting to the Employment Center.

Most often, the dismissal indicator is needed on a daily basis, despite the fact that it can sometimes be calculated hourly - for example, during shift work.

Basic calculation technologies and their differences

The above normative act justifies the following points:

The formula for determining the average cost of using an employee’s labor for one day of production is quite simple. The required value is determined by dividing the total earnings for the working period by the number of trips to work. As a rule, this parameter is determined over 12 months.
When calculating the average monthly salary, the number of months is rounded to the nearest whole number. If the days worked in a period are less than half a month, then it is not taken into account. Accordingly, more than half are taken into account in the calculations.
The average number of production outputs for a calendar year is calculated as the product of all billing months by 29.3. The average monthly number of working days since April 2020 has been set at 29.3, not 29.4 as previously.
In the case when in a certain month an incomplete number of working days was worked due to illness, then the time absent from the workplace is subtracted from the number 29.3. The resulting amount of SDZ cannot be lower than the approved minimum wage.

Calculation methods and procedure

The procedure for calculating SDZ is as follows:

The total amount of accrued labor income for the last 12 months of the employee’s work is calculated. If he works for less than a year, then payments are calculated for the actual period.
The resulting amount of income is divided into 12 months. In the case where the new employee does not have a full year of work, the number of months for which the employee actually worked is used.
The resulting average monthly salary must be divided by 29.3. As a result, the SDZ will be determined.

Example:

The employee has already worked for 12 months, receiving the same salary of 12 thousand rubles monthly. Based on this, the total income for the year will be 144,000 rubles. You can immediately determine the average number of working days per year by multiplying the average number of days per month by the number of months in the year: 12x29.3 = 351.6.

We determine his salary for one working day: 144,000/351.6 = 409.56 rubles. In those months when the employee was absent from work (was on a business trip, or on a business trip), when calculating, the number of such days is subtracted from the number 29.3.

Payment amounts

Payments upon dismissal when staffing is reduced require the calculation of the amount of severance pay for 2 months.

In the first month, the amount will be equal to the monthly income for labor, and for the second it is calculated using the SDZ, provided that the employee has not yet been employed during this time.

When calculating severance pay, it should be taken into account that the amount of earnings cannot be lower than the minimum amount approved by regulations.

If the employee was employed in the second month, then the severance pay is calculated in proportion to the time during which he looked for work.

When a manager (director) is dismissed, by decision of the owner of a commercial organization, he is accrued and given compensation payments in the amount of three average monthly earnings.

The basis for the calculation is set out in Art. 181, 279 of the Labor Code of the Russian Federation and Resolution No. 3-P of the Constitutional Court of the Russian Federation of March 15, 2005.

The amount of compensation is determined based on the SDZ and working days (hours) in the first month after his dismissal.

The justification can be clarified in Art. 139 Labor Code of the Russian Federation, clause 9 of Regulation No. 922.

Typically, redundancy benefits are paid as two months' average earnings for the period of employment.

It is extended beyond this period in two cases:

average monthly earnings are sometimes calculated in the 3rd month (Article 178 of the Labor Code of the Russian Federation);
for workers of institutions from the Far North and similar areas - the period can be up to six months (Article 318 of the Labor Code of the Russian Federation).

At the enterprises themselves, there are payments in longer periods or amounts.

Personal income tax calculation

To determine from which type of payment you need to withhold personal income tax upon dismissal, we apply the current regulations.

The Labor Code of the Russian Federation establishes the right of workers to annual leave of 28 calendar days with preservation of their place of work (position) and average earnings. Vacation can be split, but one of the parts must be at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation).

The procedure for calculating average earnings is established by the Decree of the Government of the Russian Federation dated December 24, 2007. No. 922 “On the peculiarities of the procedure for calculating average wages.”

When calculating the average salary, all types of payments provided for by the remuneration system are taken into account, regardless of the source of such payments.

To calculate payments for unused vacation and the amount of severance pay, you need to clarify the average daily earnings (hereinafter - SDZ).

When to calculate Average Daily Earnings

In connection with the termination of the employment contract between the employee and the employer, it is necessary to determine the SDZ for the following reasons:

the employee's right to severance pay;
to provide reporting to the Employment Center.

Most often, the dismissal indicator is needed on a daily basis, despite the fact that it can sometimes be calculated hourly - for example, during shift work.

Calculation methods and differences between them

The above normative act justifies the following points:

The formula for determining the average cost of using an employee’s labor for one day of production is quite simple. The required value is determined by dividing the total earnings for the working period by the number of trips to work. As a rule, this parameter is determined over 12 months.
When calculating the average monthly salary, the number of months is rounded to the nearest whole number. If the days worked in a period are less than half a month, then it is not taken into account. Accordingly, more than half are taken into account in the calculations.
The average number of production outputs for a calendar year is calculated as the product of all billing months by 29.3. The average monthly number of working days since April 2014 has been set at 29.3, and not 29.4 as previously.
In the case when in a certain month an incomplete number of working days was worked due to illness, leave without pay, then the time absent from the workplace is subtracted from the number 29.3. The resulting amount of SDZ cannot be lower than the approved minimum wage.

The procedure for calculating SDZ is as follows:

The total amount of accrued labor income for the last 12 months of the employee’s work is calculated. If he works for less than a year, then payments are calculated for the actual period.
The resulting amount of income is divided into 12 months. In the case where the new employee does not have a full year of work, the number of months for which the employee actually worked is used.
The resulting average monthly salary must be divided by 29.3. As a result, the SDZ will be determined.

Example:

We determine his salary for one working day: 144,000/351.6 = 409.56 rubles. In those months when the employee was absent from work (was on sick leave, on a business trip or on vacation), when calculating, the number of such days is subtracted from 29.3.

Upon dismissal due to liquidation of an enterprise, a one-time benefit is calculated at the level of his average monthly salary. In the calculations, the SDZ is taken and multiplied by the number of days in the month after the date of dismissal.

What payments are taken into account?

Payments of income for labor, which are taken into account or, conversely, are not taken into account, can be clarified in the table below:

Do I need to take vacation pay into account?

The answer is negative, because payment for annual leave is not included in the number of remunerations directly for a person’s presence at the workplace and performance of work duties.

The period of annual rest days and the corresponding amount are excluded from calculating the size of the SDZ.

Billing period

It was described just above that the calculation period takes into account the calendar year or the actual working time of an employed worker who has not yet earned a year of work experience at a given enterprise.

But there are other cases when the period can be calculated using a different method.

For example, what if during the pay period there was a period during which the employee did not work for a long time?

In such situations, the worker has the right to calculate the SDZ (average daily earnings), even though in the year he worked there is a long period during which he did not participate in production (for example, he was on maternity leave, the enterprise was idle).

It is important that the total period of work experience in the workplace is at least one year.

The reasons for calculating SDZ may be the following circumstances:

compensation for non-use of vacation upon dismissal after maternity leave;
payments in case of staff reduction or liquidation of an enterprise.

The calculation of the SDZ must be carried out in order to apply the obtained value in the calculation of all amounts due that the enterprise must pay to the resigning employee upon termination of the employment contract.

These periods are not taken into account

If for some reason the employee did not work at his workplace, then under such circumstances there is no need to add payments for periods of incapacity to work to the basic income for the performance of official duties, when, by law, his average earnings were retained.

Clause 5 of Regulation No. 922 specifies events that are not included in the billing period.

This applies to such moments of income generation in a worker’s life:

the employee retained the average salary according to the law of the Russian Federation, with the exception of time for feeding the child.
the worker was paid benefits during illness or in connection with maternity leave;
periods of downtime through no fault of the employee;
when he was unable to perform his job duties due to strikes in which he did not participate;
paid days for caring for disabled children and people with disabilities since childhood;
other cases of absence from work with pay or without pay based on the legislation of the Russian Federation.

The number of days in such periods is also not included in the calculation of SDZ.

When there were no accruals at all

In the absence of accruals for labor during the billing period, SDZ is determined as follows:

If the employee did not work in the billing period or the period consists of events that are excluded from the calculations on the basis of clause 5 of Regulation No. 922, then the amount is determined based on data on the actual salary for the previous period.
If there are no actual working days either in the billing period or before it, the amount is determined from the actual output in the month when it was necessary to clarify the SDZ for calculating payments upon dismissal.
If the employee has not worked a single day, then the tariff rate for this profession is used.

When working for less than a year

If an employee’s work experience at the enterprise is less than a calendar year, then the SDZ is calculated based on the money actually earned for work and the number of exits.

The amount is divided by the number of days and the result is SDZ.

If less than a month has been worked, then the accrued salary is divided by the number of exits to ultimately obtain the size of the SDZ.

This situation may arise when the dismissal of an employee occurred while he was on a probationary period.

Payments and their size

Payments upon dismissal when staffing is reduced require the calculation of the amount of severance pay for 2 months.

In the first month, the amount will be equal to the monthly income for labor, and for the second it is calculated using the SDZ, provided that the employee has not yet been employed during this time.

When calculating severance pay, it should be taken into account that the amount of earnings cannot be lower than the minimum amount approved by regulations.

If the employee was employed in the second month, then the severance pay is calculated in proportion to the time during which he looked for work.

When a manager (director) is dismissed, by decision of the owner of a commercial organization, he is accrued and given compensation payments in the amount of three average monthly earnings.

The basis for the calculation is set out in Art. 181, 279 of the Labor Code of the Russian Federation and Resolution No. 3-P of the Constitutional Court of the Russian Federation of March 15, 2005.

The amount of compensation is determined based on the SDZ and working days (hours) in the first month after his dismissal.

The justification can be clarified in Art. 139 Labor Code of the Russian Federation, clause 9 of Regulation No. 922.

Typically, redundancy benefits are paid as two months' average earnings for the period of employment.

It is extended beyond this period in two cases:

average monthly earnings are sometimes calculated in the 3rd month (Article 178 of the Labor Code of the Russian Federation);
for workers of institutions from the Far North and similar areas - the period can be up to six months (Article 318 of the Labor Code of the Russian Federation).

At the enterprises themselves, there are payments in longer periods or amounts.

Personal income tax calculation

To determine from which type of payment you need to withhold personal income tax upon dismissal, we apply the current regulations.

From them follows the following procedure for calculating deductions:

Compensation for vacation is not included in the register of tax-exempt payments; accordingly, personal income tax must be withheld (clause 3 of Article 217 of the Tax Code of the Russian Federation).
Dismissal benefits due to liquidation or reduction in the number of full-time employees are not subject to personal income tax. An exception will be the moment when the entire amount of payments is more than 3-6 average monthly earnings. In such cases, this tax should be withheld from the excess (clause 3 of Article 217 of the Tax Code of the Russian Federation as amended by Law No. 330-FZ).

If personal income tax was nevertheless withheld from the severance pay, the employee can apply to the tax service for a refund of the excess withheld amount.

Take into account all the stated nuances when determining the SDZ and calculating payments upon dismissal of employees so that the calculations are correct.

Calculation of average earnings using specific examples

For compensation for vacation in the event of dismissal of an employee. If there were no exceptions to the calculation period (in this case, twelve months), the calculation procedure is as follows:

The amount of accruals to the employee for the billing period must be divided by the number of months (12), the result divided by the coefficient 29.3.

Example: Employee Savelyev I.N. worked in the organization for more than four years. On February 18, 2016, he submitted his resignation. The organization is obliged to pay him compensation for unused annual leave. The calculation period has been fully worked out and covers the months from February 2015 to January 2016. The total amount of payments, including salary, bonuses and bonuses, is 300,000 per year.

Let's first divide it by 12 (according to the number of months), then by 29.3 and get: 853.24 - average daily earnings, we will then use its value to calculate compensation.

If one of the months, or several, were not worked out in full, the calculation will be different:

First, we calculate the number of calendar days in this month, for which we divide 29.3 by the number of days in the month and multiply by the number of days considered worked. Then we calculate the average earnings per day. To do this, 29.3 must be multiplied by the number of months that do not have exclusion periods and added to the number of calendar days in the month that was not fully worked. After that, the employee’s earnings (full, for the entire calculation period) are divided by the result obtained.

An example of calculating compensation upon dismissal if the calculation period has not been fully worked out:

Working hours Kuznetsova V.A. at the company for 2 years. From October 11, 2015, she will be dismissed at her own request. The accountant must determine the amount of compensation due for unused vacation. The calculation period will be the months from October 2014 to September 2015. During these months, Kuznetsova was on vacation from December 13 to 16, 2014. This month cannot be considered fully worked; the number of vacation days will not be taken into account, as well as the amount of vacation pay, without which 210,000 rubles were accrued in just one year.

Average daily earnings should be calculated as follows: 11 months were worked in full. 11 multiplied by 29.3 = 322.3 days. For December includes: 29.3: 31 days of the month * 27 days = 25.5 calendar days. Kuznetsova’s average daily earnings were: 210,000: (322.3 + 25.5) = 603.79 rubles.

Some features:

If an employee has been working in an organization for less than a year, then the beginning of the calculation period will be the month in which he was registered.
It happens that several months in a year are not full, for example, when vacation is taken in parts, or when an employee takes sick leave several times. In this case, full months are summed up with the average odds of incomplete months.
If the time spent working in an organization is more than a year, but the entire calculation period consists only of excluded days (there was maternity leave), the average earnings are calculated over a period of 12 months preceding the onset of such days.
The amount of compensation for redundancy will be calculated in exactly the same way according to the basic formula as for dismissal for other reasons.

For sick leave and maternity leave

Employee Frolova E.N. I took sick leave from January 13 to January 16, 2016. 2 years are taken into account - 2014 and 2015. Total earnings - 400,000 + 600,000 = 1,000,000. Average daily - 1,000,000: 730 = 1,369.86 rubles. Next, the amount of payments is determined according to the rules.

To calculate the amount of travel allowances

It is determined according to the basic rule. Example:

Otkritie OJSC employee Vasilyev O.O. sent on a business trip for three days from May 22 to 24, 2015. During this period, the employee will receive payments based on average earnings. We take into account the period from May 2014 to April 2015. During this time, the employee’s earnings are 320,000 rubles. Vasiliev went on vacation in January 2015 for 10 days.

Accountant's calculation: 320,000: 342 = 935.67 rubles - average daily earnings. Then simply multiply the resulting amount by the number of travel days. Sometimes it happens that travel allowances are much lower than average earnings, and it is more profitable for an employee not to go on a business trip. In this case, they may be increased.

Average daily earnings: formula

Average daily earnings are determined by the following formula (except for cases of calculating vacation pay, as well as monetary compensation for unused vacation days):